Copyright and Related Rights Act, 2000
Power of Revenue Commissioners to make regulations.
148.—(1) The Revenue Commissioners may prescribe the form in which notice is to be given under section 147 and require a person giving notice—
(a) to furnish the Revenue Commissioners with such evidence as may be prescribed, either on giving notice or when the goods are imported, or at both these times, and
(b) to comply with such other conditions as may be prescribed.
(2) Regulations made under this section may require a person giving a notice under section 147 —
(a) to pay such fees in respect of the notice as may be specified by the Revenue Commissioners from time to time,
(b) to give such security as may be specified by the Revenue Commissioners in respect of any liability or expense which the Revenue Commissioners may incur in consequence of the notice given by reason of the detention of any infringing copy, article or device or anything done to any infringing copy, article or device detained, and
(c) to indemnify the Revenue Commissioners against any such liability or expense whether security has been given or not.
(3) Regulations made under this section may make different provisions in respect of different classes of case to which they apply and may include such incidental and supplementary provisions as the Revenue Commissioners consider expedient from time to time.
(4) Any fees paid pursuant to regulations made under this section shall be accounted for in such manner as shall be prescribed by the Minister for Finance.