Free Ports Act, 1986
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Regulations by Minister for Finance. |
12.—(1) The Minister for Finance may make regulations: | |
(a) adapting or modifying, for the purposes of this Act, any of the provisions of the Customs Acts or any statutory instrument relating to customs made under statute; | ||
(b) governing the movement of persons, aircraft, hovercraft, ships, boats, vehicles and goods into and out of a free port from and to other parts of the State and prohibiting such movement except by such routes within the State and during such hours as may be prescribed; | ||
(c) prescribing the places where and the form and manner in which entry of goods under the Customs Acts shall be delivered and import or export duties, where applicable, shall be paid in respect of goods brought into or removed from a free port; | ||
(d) imposing obligations on such person or persons as may be designated under section 3 of this Act; | ||
(e) governing the keeping, storing or handling of goods in a free port; | ||
(f) imposing conditions regarding the keeping and preserving of specified accounts or records in respect of goods which are in a free port; | ||
(g) requiring the giving of such security by bond or otherwise as the Revenue Commissioners may require in respect of goods within, a free port. | ||
(2) A person who contravenes any regulation under this section shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a customs penalty not exceeding £500. | ||
(3) Any goods in respect of which a contravention of any regulation under this section has taken place together with all aircraft, hovercraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be liable to forfeiture under the Customs Acts. |