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Provisions relating to goods brought into a free port.
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10.— (1) (a) Subject to such conditions as the Revenue Commissioners may impose, non-Community goods brought into a free port shall be exempt from import duties and shall continue to be exempt from such duties for as long as the goods remain within that free port.
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(b) Non-Community goods in a free port may be subjected to:
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(i) loading, unloading, transhipment or storage;
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(ii) the usual forms of handling intended to ensure their preservation or to improve their packaging or marketable quality;
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(iii) transfer of ownership;
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(iv) destruction.
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(c) Where non-Community goods are subjected in a free port to forms of treatment other than those referred to in paragraph (b) of this section, such treatment shall take place under the conditions and in accordance with the rules applying to inward processing or processing under customs control.
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(2) Notwithstanding subsection (1) of this section, goods manufactured or produced within a free port or goods referred to in subsection (1) of this section may not be used, consumed or sold by retail in a free port except on payment of the appropriate import duties; provided, however, that this subsection shall not apply to goods used in a free port in the circumstances referred to in subsection (1) (b) and subsection (1) (c) of this section.
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(3) Notwithstanding subsection (1) (a) of this section, the Revenue Commissioners may place a limit on the period during which goods may remain in a free port.
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(4) (a) Where non-Community goods brought into a free port are delivered for home consumption the import duties shall be collected on the basis of the rates or amounts applicable on the date of the delivery of the goods for home consumption according to their nature, and their value for customs purposes and quantity as ascertained or accepted on that date by the Revenue Commissioners; provided, however,
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(i) that costs of warehousing and preserving the goods during their period in a free port borne by a purchaser shall not be included in the value for customs purposes where the price paid or payable by the purchaser is taken as the basis for valuation, and
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(ii) where, with the prior authority of the Revenue Commissioners, the goods have undergone a form of treatment referred to in subsection (1) (b) of this section, the nature, value for customs purposes and quantity of the goods shall, at the request of the declarant, be that of the goods in the condition in which they were before being subjected to that treatment.
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(b) Notwithstanding subsection (4) (a) of this section, non-Community goods which have been subjected in a free port to forms of treatment other than those referred to in subsection (1) (b) of this section may be delivered for home consumption only under the conditions and in accordance with the rules applicable to inward processing or processing under customs control.
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(5) A person who contravenes subsection (1), (2) or (3) of this section shall be guilty of an offence against the Customs Acts and shall, in addition to any other penalty to which he may be liable, be liable on summary conviction thereof to a customs penalty not exceeding £500.
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(6) Any goods in respect of which a contravention of this section has taken place shall be liable to forfeiture under the Customs Acts whether such goods are in the possession of the offender or some other person.
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