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Updated to 11 July 2025 (Act No. 6 of 2025 and S.I. No. 316 of 2025)

All effects below are reflected in the most recent Revised Act.

Customs Act 2015
No. 18 of 2015

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 31 December 2016 Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 2(1) amended Maritime Jurisdiction Act 2021 (28/2021), ss. 1(2), 20(3), schedule 2 22 November 2021 Maritime Jurisdiction Act 2021 (Commencement) Order 2021 (S.I. No. 601 of 2021), art. 2
  European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(a)(i), (ii) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2
S. 5(2) functions of Commission or Commissioners performable by Commission staff Finance (Tax Appeals) Act 2015 (59/2015), s. 5(2) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 12A inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 88 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
S. 12B inserted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 90 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
S. 25(1)(a) substituted Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 89 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
S. 40(1)(a) amended European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(b) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)
S. 41 references construed Data Protection Act 2018 (7/2018), ss. 9, 14(2), (4) 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 41(4) deleted Data Protection Act 2018 (7/2018), ss. 1(3), 227 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 41(5) deleted Data Protection Act 2018 (7/2018), ss. 1(3), 227 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 41(10) deleted Data Protection Act 2018 (7/2018), ss. 1(3), 227 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3
S. 42 substituted European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021), regs. 1(2), 2 3 June 2021 European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021)
S. 44 amended European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(c) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)
  Finance (Tax Appeals) Act 2015 (59/2015), sch. 2, pt. 6, s. 6(a) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 45(4)(b)(ii) amended European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(i) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)
S. 45(4)(b)(vi) inserted European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(ii) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)
S. 46(5) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(b) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 47 substituted Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(c) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 49(1) amended Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(d) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 51 deleted European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(e) 13 December 2016 European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)

SIs made under the Act

SectionSIs made under the Act
S. 9(3) Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 (S.I. No. 612 of 2016)
S. 11(3) Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 (S.I. No. 613 of 2016)