Customs and Excise (Miscellaneous Provisions) Act, 1988

Amendment of Finance Act, 1971.

19.—The following section is hereby substituted for section 29 of the Finance Act, 1971 :

“29. (1) A person entering the State shall, at such place and in such manner as the Revenue Commissioners may direct, declare to the proper officer of Customs and Excise any thing included in his baggage or brought with him which on importation is subject to any prohibition or restriction or to any duty or tax.

(2) A person entering or leaving the State shall answer such questions as may be put to him by any officer of Customs and Excise with respect to his baggage and any thing included therein or brought with him, and shall, if required by the officer, produce that baggage and any such thing for examination.

(3) Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable to a penalty of three times the value, including any duty or tax chargeable thereon, of the thing not declared or of the baggage or thing not produced, as the case may be, or £100, whichever is the greater; and any thing chargeable with any duty or tax which is found concealed or is not declared and any thing which is being taken into or out of the State contrary to any prohibition or restriction for the time being in force with respect thereto shall be liable to forfeiture.

(4) (a) In this subsection ‘the airport’ has the meaning assigned to it by the Customs-free Airport Act, 1947 .

(b) References in this section to persons entering or leaving the State shall be construed as including references to persons coming from the airport into any other part of the State and persons going into the airport from any other part of the State, respectively.

(c) The reference in subsection (3) of this section to any thing being taken into or out of the State shall be construed as including a reference to any thing being brought from the airport into any other part of the State and any thing being brought into the airport from any other part of the State, respectively.”.