Adaptation of Enactments Act, 1922

Adaptation of Customs Acts to a land frontier.

13.—(1) The Minister for Finance may make regulations to apply to the importation and exportation of any goods into and from the Irish Free State by land, any of the provisions of the Customs Act subject to such modifications as may be necessary and in particular, the regulations may:—

(a) Prohibit the importation and exportation of all·goods or any classes of goods except by such routes within the Irish Free State and during such hours as may be prescribed;

(b) Prescribe the places where and the form and manner in which entry of goods imported or exported shall be made and duty on goods imported shall be paid.

(2) If any person contravenes or fails to comply with any such regulations, he shall be guilty of an offence under the Customs Acts and shall for every such offence, in addition to any other penalty to which he may be liable, incur a fine not exceeding £100, and the goods in respect of which the offence is committed shall be forfeited.