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Application of import and export laws to traffic between airport and other parts of State.
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5.—(1) Where goods are brought from the airport into any other part of the State, the following provisions shall have effect:—
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(a) the goods shall be deemed, for the purposes of the laws for the time being in force relating to importation, to have been imported;
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(b) the time at which the importation of the goods shall be deemed to have occurred shall be—
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(i) for the purposes of the charge of a duty of customs thereon, the time at which the entry of the goods under the Customs Acts is delivered,
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(ii) for all other purposes, the time at which the goods are actually brought across the limits of the airport into another part of the State;
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(c) the place at which the importation of the goods shall be deemed to have occurred shall be that point on the limits of the airport at which the goods are brought into another part of the State.
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(2) Where goods are brought into the airport from any other part of the State, the following provisions shall have effect:—
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(a) the goods shall be deemed, for the purposes of the laws for the time being in force relating to exportation, to have been exported;
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(b) the time at which the exportation of the goods shall be deemed to have occurred shall be the time at which the goods actually come within the limits of the airport;
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(c) the place at which the exportation of the goods shall be deemed to have occurred shall be that point on the limits of the airport at which the goods are brought into the airport.
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