Customs-Free Airport Act, 1947

Restriction on bringing of consumer goods into airport.

6.—(1) Goods shall not be brought into the airport for personal use or consumption within the airport or for sale by retail therein except from another part of the State.

(2) If goods to which subsection (1) of this section relates are liable to a duty of customs or excise the duty shall be paid before they are brought into the airport from another part of the State and the goods shall not be entitled to drawback or allowance.

(3) Any person who brings or is concerned in bringing or who assists any person concerned in bringing goods into the airport in contravention of this section shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods, including the duty payable thereon, or one hundred pounds, at the election of the Revenue Commissioners, and he may either be detained or proceeded against by summons.

(4) Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.