Free Ports Act, 1986
|
Interpretation. |
1.—In this Act— | |
“the Community” means the European Economic Community; | ||
“Community goods” means goods— | ||
(a) wholly manufactured or produced in the customs territory of the Community without the addition of goods from countries or territories which are not part of the customs territory of the Community, or | ||
(b) from countries or territories not forming part of the customs territory of the Community which have been released for free circulation in the Community, or | ||
(c) manufactured or produced in the customs territory of the Community, either from goods referred to in paragraph (b) or from a combination of goods referred to in paragraph (a) and paragraph (b) of this definition; | ||
“free port” means an area which, under section 2 of this Act, for the time being constitutes a free port; | ||
“goods” includes things of every kind whether animate or inanimate; | ||
“import duties” means customs duties and charges having equivalent effect, as well as agricultural levies and other import charges laid down within the framework of the Common Agricultural Policy of the Community or in that of specific arrangements applicable, pursuant to Article 235 of the Treaty establishing the Community, to certain goods resulting from the processing of agricultural products; | ||
“inward processing” means the procedure under which goods imported into the Community which are liable to import duties may be placed under customs control, without payment of the import duties applicable thereto, for the purpose of being processed and exported outside the customs territory of the Community; | ||
“land” includes land covered with water and any part of the territorial waters of the State; | ||
“licence” means a licence granted under section 4 of this Act; | ||
“the Minister” means the Minister for Communications; | ||
“non-Community goods” means goods other than Community goods, including, without prejudice to the agreements concluded by the Community with countries which are not member States of the Community for the purposes of the Community transit procedure, goods which, while satisfying the conditions laid down for Community goods, are re-imported into the customs territory of the Community after having been exported from that territory; | ||
“officer of customs and excise” means any officer of customs and excise or any other officer of the Revenue Commissioners; | ||
“processing under customs control” means the arrangements under which non-Community goods are allowed into the customs territory of the Community for the purposes of processing which alters their description or state, without being subject to import duties, and the products resulting from the processing being put into free circulation at the rate of import duty appropriate to them; | ||
“usual forms of handling” means the forms of handling set out in Article 1 of Council Directive No. 71/235/EEC of 21 June, 1971.1 | ||