S.I. No. 11/1923 - The Customs (Land Frontier) Regulations, 1923.

THE CUSTOMS (LAND FRONTIER) REGULATIONS, 1923, MADE BY THE MINISTER OF FINANCE UNDER SECTION 13 of THE ADAPTATION OF ENACTMENTS ACT, 1922 , TO APPLY TO THE IMPORTATION AND EXPORTATION OF ANY GOODS INTO AND FROM THE IRISH FREE STATE BY LAND.

PART I.ORDINARY MERCHANDISE.

1 Ordinary Merchandise defined.

1.—(1) This Part of these Regulations shall apply to all merchandise (including all Motor Vehicles) except farm produce carried or driven by a farmer (or his servant) in the course of his business as a farmer, and not subject to any duty or prohibition or restriction on importation or exportation.

(2) The merchandise to which this part of these regulations applies is in these regulations referred to as " ordinary merchandise. "

2 Routes and Hours of Importation and Exportation of Ordinary Merchandise.

2.—(1) No person shall import or export any ordinary merchandise into or from the Irish Free State except by one of the approved routes specified in the First Schedule to these Regulations.

(2) No person shall remove or be concerned in removing any ordinary merchandise over any part of an approved route between the frontier and the Customs Station during such hours as the Commissioners may specify in respect of that route.

(3) Where in respect of particular consignments or for particular persons the Commissioners approve routes other than the ordinary approved routes or permit importation or exportation during hours specified as hours during which ordinary merchandise may not be removed over any part of an approved route, the approval or permission shall be subject to such special conditions as to security or otherwise as the Commissioners shall impose, and all persons concerned in the importation or exportation of ordinary merchandise by routes so approved or during hours so permitted shall comply with such special conditions.

3 Duties of Carrier of Ordinary Merchandise Imported.

3. Every person conveying ordinary merchandise into the Irish Free State :

(a) shall carry with him a carrier's report in an approved form in duplicate, signed by him and stating the marks and numbers of the packages containing the merchandise, the description and quantities of the merchandise in each package and the names and addresses of the consignor and consignee of each package, and shall produce such report to the Officer at the frontier-post. A copy of such report, signed by the frontier-post Officer, shall be the pass for the merchandise from the frontier-post to the Customs Station ;

(b) shall produce to any Officer on demand his pass for the merchandise ;

(c) after one copy of the report has been returned to him by the frontier-post Officer, duly signed, shall forthwith convey the merchandise by the approved route to the Customs Station in the vehicle in which it is imported, without alteration of such merchandise or of the packages containing the same ;

(d) shall, during the hours prescribed for keeping open Customs Stations, or at such other times as the Commissioners may on special conditions allow, produce such merchandise for examination by an Officer at the Customs Station on the approved route by which the merchandise is conveyed, or, if the Officer shall so direct, at a State Warehouse on such route ;

(e) shall not convey the merchandise away from the Customs Station or State Warehouse until it has been duly entered and any duty due thereon has been paid or secured to the satisfaction of the Commissioners and its delivery has been authorised by the Officer and any permit necessary for its removal has been granted by him. All merchandise entered to be warehoused shall, after examination by the Officer at the Customs Station, be conveyed with all reasonable despatch to, and be deposited in, an approved warehouse.

4 Duties of Carrier of Ordinary Merchandise Exported.

4. Every person conveying any ordinary merchandise out of the Irish Free State :

(a) shall, during the hours prescribed for keeping Customs Stations or at such other times as the Commissioners may on special conditions permit, produce such merchandise for examination by an Officer at the Customs Station on the approved route by which the merchandise is conveyed, or, if the Officer shall so direct, at a State Warehouse upon such route ;

(b) shall carry with him a carrier's manifest in an approved form in duplicate, signed by him and stating the marks and numbers of the packages containing the merchandise, the description and quantities of the merchandise in each package, and the names and addresses of the consignor and consignee of each package, and shall produce such manifest to the Officer at the Customs Station or State Warehouse at which such goods are produced for examination ;

(c) shall convey the merchandise by the approved route, and with all reasonable despatch, from such Customs Station or State Warehouse to a frontier-post ;

(d) shall carry with him a copy of the manifest of the merchandise, duly signed by the Officer at such Customs Station or State Warehouse, and also, where the Officer so directs, copies of the entry outwards of the merchandise, and shall, on demand, produce such manifest and such entry for examination by an Officer ;

(e) shall produce the merchandise at the frontier-post for examination by the Officer ;

(f) after production of the merchandise at the frontier-post, shall forthwith convey the merchandise over the frontier by the approved route.

5 Entry of Ordinary Merchandise Imported or Exported.

5.—(1) The importer of any ordinary merchandise brought into the Irish Free State, and the exporter of any such merchandise conveyed out of the Irish Free State, as shall consist of goods warehoused or exported upon drawback, or subject to any prohibition or restriction on exportation, shall, by himself or his agent, deliver at the Customs Station upon the approved route by which the merchandise is conveyed an entry of such merchandise in the form approved by the Commissioners and containing the particulars required by such form at the time the goods are presented to the Officer at the Customs Station, and shall, at the same time, also pay at such Customs Station the duties payable in respect thereof, or give security for the same to the satisfaction of the Commissioners.

(2) The exporter of any ordinary merchandise conveyed out of the Irish Free State in respect of which entry is not required by this Regulation to be made before exportation shall, within six days after the exportation of such merchandise, deliver to the Officer at the Customs Station on the approved route by which the merchandise was exported a specification thereof in the approved form containing the particulars required by such form.

6 Entry Outwards of Warehoused and Drawback Goods.

6. The exporter of goods exported from warehouse or on drawback shall give such security and such notice in respect thereof as the Commissioners may require.

PART II.EXEMPT FARM PRODUCE.

7 Exempt Farm Produce defined.

7.—(1) This Part of these Regulations shall apply only to farm produce carried or driven by a farmer (or his servant) in the course of his business as a farmer and not subject to any duty or prohibition or restriction on importation or exportation, and such farm produce is referred to in these Regulations as " exempt farm produce. "

(2) In these Regulations the expression " farm produce " shall include all agricultural, horticultural and dairy produce, peat and turf, and any livestock commonly kept upon a farm.

8 Importation and Exportation of Exempt Farm Produce.

8.—(1) Exempt farm produce may be conveyed or driven into or out of the Irish Free State by any route and at any time.

(2) Every person conveying or driving such farm produce into or out of the Irish Free State shall, so long as he is conveying or driving the produce within the Irish Free State, carry with him an entry in the approved form of all such produce imported, or a specification in the approved form of all such produce exported, as the case may be, and shall either deliver such entry or specification to any Officer who may examine the produce, or shall within six days of the importation or exportation of the produce (as the case may be) lodge such entry or specification at a Customs Station, either by leaving it there, or forwarding it by post.

PART III.SPECIAL PROVISIONS AS TO IMPORTATION AND EXPORTATION BY RAIL.

9 Special Provisions as to Railways.

9.—(1) In the application of these Regulations to importation into or exportation from the Irish Free State by rail, the guard of a railway train shall be deemed to be the person conveying into or from the Irish Free State all merchandise, including farm produce, upon the train, except that reports and manifests of merchandise imported or exported may be signed by any servant of the railway company.

(2) The guard of a railway train conveying merchandise into the Irish Free State may carry with him on his train, in lieu of the carrier's report required by Article 3 of these Regulations, true copies of railway invoices in respect of such merchandise on his train, together with a covering declaration, in duplicate, that such invoices contain a true account of all the goods carried on his train. The guard shall produce and lodge such copies of railway invoices, with covering declaration, or such report at the Customs Frontier-Post upon the approved route by which the train travels, and shall on demand at any time by any officer produce such copies of railway invoices or such report for examination.

(3) The guard of a train by which any merchandise is conveyed out of the Irish Free State shall not be required to carry with him the manifest specified in Article 4 of these Regulations, but the railway company by which the train is run shall deliver to the proper Officer of Customs and Excise, within six days of the departure of such train, either true copies of the railway invoices in respect of all such merchandise upon the train, with the covering declaration referred to in (2), or a manifest in the approved form truly stating in respect of such merchandise the particulars required by such form.

(4) The proprietors of every railway shall furnish to the Commissioners tables showing the times of arrival and departure of every regular train at or from any station upon such part of their railway as forms part of an approved route, and shall not alter such times or run any trains not specified in such tables without giving due notice to the Commissioners.

(5) The proprietors of every railway shall cause each train running over such part of their railway as is an approved route between a Customs Station and the frontier to stop at such places on that part of their railway as the Commissioners shall direct, and shall not, without special permission of the Commissioners, permit any such train to stop at any other point on such part of their railway except for some unavoidable cause.

(6) The guard of every train entering the Irish Free State or travelling to the frontier shall permit any officer to board such train at the Customs Station or at any stopping place between such station and the frontier and to search such train and examine all merchandise thereon, and to remain on such train so long as it shall be on a part of the railway between the frontier and the Customs Station.

PART IV.GENERAL.

10 Locks and Seals.

10. No person shall open, break or alter any lock, seal or mark placed by any Officer on any goods whatsoever imported or intended for exportation, or on any railway van or truck or other vehicle containing such goods.

11 Stoppage or Trains and Vehicles and Examination of Goods.

11.—(1) Every person in charge of any train or vehicle, whether laden or unladen, entering or leaving the Irish Free State by an approved route, shall stop at the frontier-post on such route, and shall allow the Officer at such post to examine such train or vehicle and any goods therein, and to take an account of such goods, if he shall see fit to do so.

(2) Every person in charge of any vehicle, whether laden or unladen, travelling at any time upon any route within twenty miles of the frontier shall, upon request by any Officer, stop such vehicle and allow such Officer to examine the same and any goods therein, and to take an account of such goods.

(3) Every person who shall stop any train or vehicle at a frontier-post or Customs Station or on request by an Officer, shall truly answer all such questions relating to his journey or to any goods conveyed by him as shall be put to him by an Officer.

12 Application of the Customs Acts.

12.—(1) The provisions of the Customs Acts, other than sections 55 to 61 both inclusive, and sections 64 , 104 , 105 and 137 of the Customs Consolidation Act, 1876 , shall, so far as they are applicable, and subject to the modifications contained in these regulations, apply to goods imported into and exported from the Irish Free State otherwise than by sea or in aircraft, as they apply to goods imported into or exported from the Irish Free State by sea.

(2) The provisions of the Customs Acts specified in the second schedule hereto shall have effect in relation to goods imported into or exported from the Irish Free State otherwise than by sea or in aircraft, subject to the modifications specified in the fourth column of such schedule.

(3) Section 76 of the Customs Consolidation Act, 1876 , and the provisions of section 102 of the same Act as to the opening and examination of goods shipped or brought for shipment and the opening for that purpose and the weighing, repacking, landing and shipping of packages containing such goods shall apply to the merchandise to which these Regulations are applicable as if the references therein to the unshipping, landing and shipping of goods were references to the unlading and lading of goods and as if references to goods shipped or brought for shipment at any place in the United Kingdom were references to goods brought to any Customs Station for exportation.

13 Short Title and Interpretation.

13.—(1) These Regulations may be cited as the Customs (Land frontier) Regulations, 1923.

(2) These Regulations shall not apply to goods imported into or exported from the Irish Free State by sea or in aircraft.

(3) In these Regulations, unless the context otherwise requires, the following expressions have the meanings hereinafter respectively attached to them, that is to say :—

" Merchandise " includes any goods whether intended for sale or not ;

" Commissioners " means the Revenue Commissioners ;

" Officer " means an Officer of Customs and Excise or any person acting under the orders of such Officer, or any member of the Civic Guard or Military Forces assisting such Officer and duly authorised in that behalf ;

" Approved " and " Prescribed " mean respectively approved and prescribed by the Commissioners ;

" Frontier " means the frontier between the Irish Free State and Northern Ireland.

" Customs Station " means the place on each approved route appointed by the Commissioners for the examination of merchandise conveyed by that route and specified in the first schedule hereto as a Customs Station :

" Frontier-Post " means the Customs Post on each approved route specified in the first schedule hereto as a Frontier-Post ;

" Importer " and " Exporter " mean respectively the owner or other person for the time being possessed of or beneficially interested in any goods at the time of the importation or exportation thereof, and any person acting in relation to the goods as agent for such owner or other person ;

" State Warehouse " means any place provided by the State or approved by the Commissioners for deposit of goods for security thereof and of the duties due thereon ;

" Warehouse " means any place in which goods entered to be warehoused may be deposited and kept duty-free.

(4) The Interpretation Act, 1889, applies to the interpretation of these Regulations as it applies to the interpretation of an Act of Parliament.

LIAM T. MACCOSGAIR,

Minister of Finance.

UPPER MERRION STREET,

DUBLIN,

24th March, 1923.

FIRST SCHEDULE.

APPROVED ROUTES, FRONTIER POSTS, AND CUSTOMS STATIONS.

Road.	Railway.	Frontier Post.			Customs Station.
Newry to Greenore via Carlingford.	—	Ferryhill.			Carlingford.
—	Line from Newry to Greenore.	Omeath.			Greenore Railway Station.
Newry to Dundalk via Killeen.	—	Carrickarnan.			Dundalk.
Armagh to Dundalk via Newtownhamilton.	—	Drumbilla.			Dundalk.
—	Line from Belfast to Dundalk via Portadown.	Mount Pleasant.			Dundalk Railway Station.
Armagh to Castleblayney.	—	Tullynagrow.			Castleblayney.
Armagh to Monaghan.	—	Tyholland.			Monaghan.
Aughnacloy to Monaghan.	—	Moy.			Monaghan.
—	Line from Armagh to Monaghan.	Glasslough.			Monaghan Railway Station.
Enniskillen to Clones.	—	Clones.			Clones.
—	Line from Enniskillen to Clones.	Clones Railway Station.			Clones Railway Station.
Enniskillen to Swanlinbar.	—	Swanlinbar.			Swanlinbar.
Enniskillen to Manorhamilton.	—	Blacklion.			Manorhamilton.
—	Line from Enniskillen to Manorhamilton.	Glenfarn Railway Station.			Manorhamilton Railway Station.
Enniskillen to Ballyshannon via Belleek.	—	Cloghore.			Ballyshannon.
—	Line from Kesh to Ballyshannon.	Cloghore Pettigo.			Ballyshannon Railway Station
Strabane to Castlefin.	—	Near Clady Railway Station.			Castlefin.
—	Line from Strabane to Castlefin.	Clady Railway Station.			Castlefin Railway Station.
Strabane to Lifford.	—	Lifford Strabane	}	Bridge.	Lifford.
—	Line from Strabane to Lifford.	Lifford Railway Station.			Lifford Railway Station.
Derry to St. Johnston.	—	Carrigans.			St. Johnston.
—	Line from Strabane to St. Johnston.	Porthall Railway Station.			St. Johnston Railway Station.
—	Line from Derry to St. Johnston	Carrigans Railway Station.			St. Johnston Railway Station.
Derry to Bridge End.	—	Bridge End.			Bridge End.
—	Line from Derry to Buncrana and Letterkenny.	Bridge End			Tooban Junction.
Derry to Muff.	—	Muff.			Muff.

SECOND SCHEDULE.

Date of Act.	Short Title.	Section.	Modification.
26 & 27 Vic., c. 7.	Manufactured Tobacco Act, 1863.	1	The proviso that no tobacco shall be exported from any ports or places which shall not have been approved for the importation of tobacco shall not apply to tobacco exported in accordance with these regulations.
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	30	For the word " Collector " there shall be substituted the word " Officer " and for the words 'at the port of importation " there shall be substituted the words " Customs Station on the approved route. "
		42	The prohibition of the importation of spirits and tobacco otherwise than in ships and the prohibition of the importation of tobacco and wine otherwise than at certain ports shall not apply to tobacco, spirits or wine imported in accordance with these regulations.
		62	The section shall have effect as if the words " and landed " were omitted therefrom.
		66	The section shall have effect as if thereference to a ship and to the landing of goods were omitted therefrom.
		77	The particular account required by this section to be taken may be taken by an Officer at the Customs Station upon the approved route by which the goods are imported or, if the Commissioners so direct, at the warehouse in which the goods are deposited.
		98	For the account taken upon the first entry and landing of goods there shall be substituted the account taken under section 77 of the said Act as modified by these regulations.
		106	For the words " shipped or brought to any quay, wharf, or other place to be shipped, " there shall be substituted the words " brought to any Customs Station. "
		117	The section shall have effect as if the words " shipment and " were omitted therefrom.
		118	For the word " relanded " wherever that word occurs in the section there shall be substituted the word " re-imported " and for the word " shipping " there shall be substituted the words " production at the Customs Station. "
		119	For the word " shipment " there shall be substituted the word " exportation. "
		177	For references to a ship or boat there shall be substituted references to a train or vehicle, and for references to the unshipping or landing of goods there shall be substituted references to the unlading of goods.
		186	For the reference to a ship there shall be substituted a reference to a train or vehicle and for the reference to the unshipping or landing of goods a reference to the unlading of goods.
		189	For the reference to the landing or unshipping of goods there shall be substituted a reference to the unlading of goods, and for the reference to the sea coast or any tidal river, a reference to the Frontier.
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876 .	190	For the reference to the coast or shore, there shall be substituted a reference to the Frontier, and for the reference to a person on board a smuggling ship or boat a reference to a person smuggling or attempting to smuggle goods ; and for a reference to the proof that any ship or boat was actually on the coast a reference to the proof that a person smuggling or attempting to smuggle goods was near the Frontier.
		196	In relation to an Officer or any person acting in his aid or duly employed for the prevention of smuggling, this section shall have effect as if for the references to any part of the coasts of the United Kingdom or the shores or banks of any river, creek or inlet of the same there were substituted a reference to any lands (not being a garden or pleasure ground) within twenty miles of the Frontier.
42 & 43 Vic., c. 21.	Customs and Inland Revenue Act, 1879 .	8	The words " to be shipped ' shall be omitted.
		10	References to unshipping and landing shall be construed as references to unlading.
43 & 44 Vic., c. 20.	Inland Revenue Act, 1880 .	38	The reference to shipment shall be construed as a reference to exportation.
		39	For the expression " the port from which the beer is shipped, " there shall be substituted the expression " the Customs Station on the approved route by which the beer is exported, " and for the expression " landing at the port of destination " there shall be substituted the expression " delivery at the destination. "
44 & 45 Vic., c. 12.	Customs and Inland Revenue Act, 1881 .	12	For " any person on board any ship or boat, or who shall have landed from any ship or boat, '' there shall be substituted " any person who has come into the Irish Free State by land. ''
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876 .	3	{	The reference to Queen's Warehouse where occurring shall be construed as a reference to State Warehouse.
41 & 42 Vic., c. 15.	Customs and Inland Revenue Act, 1878 .

Revenue Commissioners,

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