Merchant Shipping (Salvage and Wreck) Act, 1993

Provisions as to duties and taxes on goods from wreck, etc.

58.—(1) Without prejudice to the Customs Acts or the statutes which relate to the duties of excise and to the management of those duties, the Revenue Commissioners shall, subject to the provision of such security as they see fit to require, permit—

(a) to be forwarded to the port of original destination all goods saved from any wrecked or stranded vessel on its homeward voyage, and

(b) to be returned to the port at which they were shipped all goods saved from any wrecked or stranded vessel on its outward voyage.

(2) In this section “goods” includes wares and merchandise.