Finance Act, 1971

Customs control of persons entering the State.

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 duty or tax.

(2) A person entering the State shall answer such questions as may be put to him for the purposes of subsection (1) of this section by any officer of customs and excise with respect to his baggage and anything 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 shall be liable to forfeiture.

(4) References in this section to persons entering the State shall be construed as including references to persons coming from the airport (within the meaning of the Customs-free Airport Act, 1947 ) into any other part of the State.