I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by section 9 of the Finance Act, 1950 (No. 18 of 1950), hereby make the following regulations :

PART I PRELIMINARY

1 Short title

1. These Regulations may be cited as the Customs and Excise (Aircraft) Regulations, 1964.

2 Definitions

2. In these Regulations unless the context otherwise requires—

" abroad " means outside the State ;

" approved " means approved by the Commissioners ;

" authorised agent " means a person who represents an operator (i.e., a person, organisation or enterprise engage d in or offering to engage in an aircraft operation) and who is authorised by or on behalf of such operator to act on all formalities connected with the report and clearance of the operator's aircraft ;

"Commissioners " means Revenue Commissioners ;

" crew " includes any person employed in the navigation or control of an aircraft or in the performance of any duty on the aircraft when in flight ;

" customs airport " means an aerodrome appointed under paragraph (1) of Article 6 of these Regulations as an airport for the landing or departure of aircraft for the purpose of the enactments relating to customs ;

" customs-free airport " means a customs-free airport established under the Customs-free Airport Act, 1947 (No. 5 of 1947) ;

" examination station " means a part of, or a place or space at, a customs airport approved under paragraph (2) of Article 6 of these Regulations as a station for the lading and unlading of goods and the embarkation and disembarkation of passengers ;

" land " and " landing " in relation to aircraft include alighting on water ;

"officer" means any officer of customs and excise or any other officer of the Commisioners;"

"proper officer " means any officer of customs and excise or any other officer of the Commissioners ;

" pilot-in-command " means the pilot responsible for the operation and safety of the aircraft during flight time.

3 Non-application in respect of aircraft arriving from or departing for abroad at customs-free airport

3. These regulations shall not apply in respect of an aircraft arriving from abroad or departing for abroad at a customs-free airport or in respect of persons or goods carried in such aircraft provided that such persons or goods are not disembarked or unladen in the State elsewhere than at a customs-free airport.

4 Translation of documents

4. If the language in use in documents referred to in these Regulations is not Irish or English, the pilot-in-command or authorised agent shall, if so required by the proper officer, provide immediate verbal translation and shall deliver to the proper officer copies of the documents in Irish or English not later than twenty-four hours after the arrival or departure, as the case may be, of the aircraft.

5 Saver

5. Nothing in these Regulations shall affect the powers of the Commissioners or of their officers under any Act relating to the customs or excise.

PART II CUSTOMS AIRPORTS

6 Appointment of customs airports and approval of examination stations

6.—(1) The Commissioners may, with the concurrence of the Minister for Transport and Power and subject to such conditions as the Commissioners think fit, appoint any aerodrome as an airport for the landing or departure of aircraft for the purpose of the enactments relating to customs and may, with the concurrence of the Minister for Transport and Power, revoke such appointment.

(2) The Commissioners may, as respects any customs airport, approve, for such periods and subject to such conditions and restrictions as they think fit, a part of, or a place or space at, that customs airport as a station for the lading and unlading of goods and the embarkation and disembarkation of passengers and may, at any time, withdraw or vary the terms of such approval.

7 First landing of aircraft from abroad to be at customs airport or customs-free airport

7. Save as permitted by the Commissioners, the pilot-in-command of an aircraft entering the State from abroad shall not cause or permit it to land in the State for the first time after its arrival therein, or at any time while it is carrying passengers or goods brought in that aircraft from a place outside the State and not yet cleared, at any place other than a customs airport or a customs-free airport unless he is obliged to bring the aircraft to land owing to accident, stress of weather or other unavoidable cause.

8 Procedure on arrival from abroad at customs airport

8.—(1) The pilot-in-command of an aircraft arriving from abroad at a customs airport shall—

(a) immediately on landing take the aircraft to the examination station at the airport or cause it to be so taken ;

(b) on arrival at the examination station forthwith deliver to the proper officer—

(i) the documents constituting the outward clearance of the aircraft at the airport from which it has arrived,

(ii) a report in duplicate of the aircraft in an approved form,

(iii) in the case of an aircraft unlading goods, a cargo manifest in duplicate in an approved form of the goods on board the aircraft, unless the required particulars are shown on the report required by clause (ii) of this subparagraph, and

(iv) a list in duplicate in an approved form of the stores to be unladen ;

(d) cause all passengers carried in the aircraft to leave the aircraft with their baggage for examination and produce to the proper officer and unlade all goods and stores in the aircraft, except such passengers, goods or stores as are to be carried on to another customs airport or to a customs-free airport or to a destination abroad and are permitted by such officer to be so carried on without compliance with the requirements aforesaid.

(2) The pilot-in-command of an aircraft on board which are passengers, goods or stores from abroad which have been permitted by an officer to be carried on to another customs airport in accordance with the provisions of subparagraph (d) of paragraph (1) of this Article shall, on arrival at that airport, comply with the provisions of paragraph (1) (other than clause (i) of subparagraph (b)) of this Article.

9 Aircraft from abroad to land or discharge passengers or goods only at customs airport

9. The pilot-in-command or any other person concerned in bringing in passengers or importing goods in any aircraft shall not—

(a) bring the passengers or goods into the State at any place other than a customs airport ;

(b) except as otherwise provided in these Regulations or permitted by the Commissioners, disembark the passengersor permit them to disembark, or unlade the goods, from the aircraft except during approved hours and at an examination station or before the report mentioned in clause (ii) of subparagraph (b) of paragraph (1) of Article 8 of these Regulations has been delivered and the consent of the proper officer to such disembarkation or unlading has been obtained ;

(d) cause or permit the aircraft to land at any place in the State other than a customs airport unless all the passengers and goods have been reported, disembarked and unladen, or otherwise dealt with in accordance with these Regulations.

10 Final departure to be from customs airport

10. Save as permitted by the Commissioners—

(a) a person shall not depart or attempt to depart on a flight to a place abroad or to a customs-free airport from any place in the State other than a customs airport, and

(b) the pilot-in-command of an aircraft departing on a flight to a place abroad or to a customs-free airport shall not cause or permit the aircraft to depart on such flight unless the final place of departure is a customs airport and unless clearance of the aircraft for that departure has been obtained from the proper officer at that customs airport.

11 Procedure on departure for abroad

11.—(1) The pilot-in-command of an aircraft departing for a place abroad or for a customs-free airport from a customs airport shall before departure take the aircraft to the examination station at that customs airport or cause it to be so taken.

(2) Before any goods, stores or passengers are laden or embarked on an aircraft about to depart on a flight abroad or to a customs-free airport from a customs airport, the pilot-in-command shall deliver to the proper officer—

(a) an application for clearance in duplicate in an approved form,

(b) a cargo manifest in duplicate in an approved form in respect of any goods to be laden, unless the required particulars are shown in the form specified in subparagraph (a) of this paragraph, and

and shall truly furnish the several particulars required by the said forms ; and one copy of each of the said documents when signed bythe said officer shall for the purpose of the enactments relating to customs be the clearance and authority for the aircraft to proceed abroad or to a customs-free airport from that customs airport.

(3) A person shall not, without the permission of the proper officer, unlade from any aircraft goods or stores laden thereon which have been cleared for exportation.

12 Aircraft cleared outwards not to be landed except at customs airport

12. Where an aircraft is proceeding on a flight abroad or to a customs-free airport and the clearance and authority for the departure of the aircraft from a customs airport have been granted in accordance with Article 11 of these Regulations, the pilot-in-command shall not cause or permit the aircraft to land in the course of the flight at a place in the State other than a customs airport specified in the clearance and authority or customs-free airport unless he is obliged to bring the aircraft to land owing to accident, stress of weather or other unavoidable cause.

13 Procedure when aircraft which has been cleared for abroad lands at customs airport

13. Where clearance and authority have been granted under Article 11 of these Regulations and, in the course of a flight abroad, the aircraft lands at a customs airport, the pilot-in-command shall, before the aircraft departs from that airport, deliver to the proper officer—

(a) the clearance and authority for the aircraft to proceed from the airport from which it has arrived,

(b) a cargo manifest in duplicate in an approved form in respect of goods laden at the customs airport at which the aircraft has so landed, and

and one copy of each of the documents specified in the foregoing paragraphs (b) and (c), when signed by the said officer, together with the clearance and authority specified in the foregoing paragraph (a), when countersigned by the said officer, shall be the clearance and authority for the aircraft to proceed from the customs airport at which it has so landed.

14 Aircraft in transit

14. The pilot-in-command of an aircraft arriving at a customs airport from abroad and intending to proceed to a destination abroad without unlading or lading goods or stores and without disembarking or embarking passengers and without landing at any other place in the State other than a customs-free airport—

(a) shall be exempt from compliance with the provisions of Article 8 of these Regulations except in so far as they require the delivery to the proper officer of the documents constituting the outward clearance of the aircraft from the airport from which it has arrived, and

(b) shall be exempt from the provisions of Article 11 of these Regulations in so far as they refer to the delivery of documents to the proper officer,

provided that he departs with his aircraft and the goods, stores and passengers carried therein on arrival for his destination abroad within twenty-four hours after his arrival ; and the documents specified in clause (i) of subparagraph (b) of paragraph (1) of Article 8 of these Regulations, when countersigned by the proper officer, shall for the purpose of the enactments relating to customs be the clearance and authority for the aircraft to proceed from that airport.

15 Authorised agent acting for pilot-in-command

15. Subject to such conditions as the Commissioners may impose, any of the duties imposed on the pilot-in-command by Articles 8, 11, 13 and 14 of these Regulations may be carried out on his behalf by an authorised agent.

16 Deposit of uncleared goods in approved transit shed

16.—(1) Any goods imported in an aircraft at a customs airport which have not been examined and cleared by the proper officer shall be deposited forthwith in an approved transit shed at that airport by the operator, or the authorised agent of the operator, in whose aircraft the goods were imported.

(2) A person shall not remove goods from any such approved transit shed without the permission of the proper officer.

17 Status of goods in transit shed

17. For the purposes of the enactments relating to customs and excise as applied and modified by these Regulations, any goods deposited in a transit shed pursuant to the immediately preceding Article shall be deemed to have been lawfully landed and to be in customs charge therein until lawfully cleared.

18 Power to prevent flight of aircraft

18.—(1) Any officer, if it appears to him that an aircraft is intended or likely to depart for a destination outside the State or for a customs-free airport from any place other than a customs airport or from a customs airport before customs clearance is given, may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

(2) A person shall not contravene any instructions given under paragraph (1) of this Article, and neither the owner of the aircraft nor the pilot-in-command shall consent to or connive at the contravention of any such instructions.

19 Refusal of clearance or demand for its return

19.—(1) Subject to paragraph (2) of this Article—

(a) the proper officer may at any time refuse clearance of an aircraft, and

(b) where clearance has been granted to an aircraft, any officer may at any time while the aircraft is at any customs airport demand that the clearance shall be returned to him.

(2) The powers conferred by paragraph (1) of this Article shall not be exercised save—

(a) for the purpose of the detention of the aircraft in pursuance of a provision which is contained in any statute or instrument made under statute (including these Regulations) and which relates to the importation or exportation of goods, or

(b) for the purpose of securing compliance with any such provision.

(3) Where a demand for the return of a clearance is made under this Article—

(a) the clearance shall thereupon become void, and

(b) the pilot-in-command shall comply with the demand.

PART III GENERAL

20 Forced landings

20.—(1) Where an aircraft arriving from or departing for a place abroad or arriving from or departing for a customs-free airport is brought or comes to land, owing to accident, stress of weather or other unavoidable cause, at a place in the State other than a customs airport—

(a) the pilot-in-command shall report without delay the landing to an officer or to a member of the Garda Siochana and on demand produce to such officer or member the documents constituting the outward clearance of the aircraft from the aerodrome it last left,

(b) the pilot-in-command shall comply with any directions given by an officer with regard to any goods or stores carried in the aircraft,

(c) if the place of landing is an aerodrome, the proprietor thereof shall report forthwith the landing of the aircraft to an officer of customs and excise,

(d) a passenger in or member of the crew of the aircraft shall not depart from the immediate vicinity of the aircraft without the consent of an officer or of a member of the Garda Siochana,

(e) a person shall not, without the consent of an officer or of a member of the Garda Siochana, unlade any goods or remove any goods from the place of landing,

(f) the pilot-in-command shall not allow any unlading of goods or removal of goods from the place of landing unless the unlading or removal is carried out with the consent of an officer or of a member of the Garda Siochana.

(2) Nothing in this Article shall prohibit a departure of crewor passengers from the vicinity of an aircraft or a removal of the goods or stores therefrom where the departure or removal is necessary for reasons of health, safety or the preservation of life or property or where the pilot-in-command, after making all reasonable efforts to do so, is unable to get into communication with an officer or with a member of the Garda Síochána.

21 Certificate of departure from place within the State to a customs airport

21. If at any aerodrome or other place within the State, not being a customs airport or a customs-free airport, goods or passengers are laden or embarked in an aircraft for conveyance by air to a customs airport, the pilot-in-command or authorised agent shall obtain from the proprietor or other person in charge of the aerodrome or other place of departure a certificate of departure in an approved form and, on arriving at the customs airport, shall produce the certificate to the proper officer.

22 Record of Aircraft arriving and departing, etc

22. The proprietor of an aerodrome shall, if so required by the Commissioners, keep a record in an approved form of all aircraft arriving at or departing from the aerodrome and shall produce, at the aerodrome or elsewhere as the Commissioners may appoint, such record to an officer upon demand together with all other documents of whatever nature relating to the movement of aircraft, and shall permit an officer to make copies thereof and to take extracts therefrom.

23 Boarding and searching of aircraft, etc

23.—(1) Any officer may board any aircraft and search such aircraft and examine any documents relating thereto and to any persons or goods carried therein and the pilot-in-command or any other person for the time being in charge of an aircraft shall, on demand, produce to such officer all such documents and any officer shall have the right of access at any time to any place to which access is required for the purpose of such boarding or examination.

(2) Any officer may at any time enter upon and inspect any place used for or in connection with the arrival or departure of aircraft and all buildings and goods thereon.

24 Modification of documents

24. Where documents prescribed by the enactments relating to customs and excise are used in relation to aircraft or to goods carried or laden therein or unladen therefrom, such modifications shall be made in the documents as may be approved.

PART IV APPLICATION AND MODIFICATION OF ENACTMENTS

25 Application of Customs Acts

25.—(1) The provisions of the Customs Acts, other than the provisions of the enactments specified in the First Schedule to these Regulations, shall, in so far as they are applicable and subject to the modifications specified in this Article, apply in relation to aerodromes and to aircraft and persons and goods carried therein, disembarked or unladen therefrom or embarked or laden thereon.

(2) For the purposes of such application—

(a) for the words specified in the first column of the Second Schedule to these Regulations there shall be substituted the words specified in the second column of that Schedule respectively unless the context otherwise requires, and

(b) the sections of the Customs Consolidation Act, 1876, specified in the first column of the Third Schedule to these Regulations shall have effect subject to the modifications specified in the second column of that Schedule respectively.

26 Modification of excise statutes

26. The provisions of the statutes which relate to the duties of excise and the management of those duties shall, in relation to aerodromes and to aircraft and persons and goods carried thereon, disembarked or unladen therefrom or embarked or laden therein, be modified by the substitution for the words specified in the first column of the Second Schedule to these Regulations of the words specified in the second column of that Schedule respectively.

Article 25.

FIRST SCHEDULE.

Sections 14, 15, 50, 100, 101, 121 to 125, 127 to 129, 134, 140 to 148, 169 to 171, 175, 176, 180, 181 and 198 of the Customs Consolidation Act, 1876.

Section 6 of the Customs and Inland Revenue Act, 1878.

Sections 5 and 6 of the Revenue Act, 1883.

Subsection (1) of section 2 and section 3 of the Revenue Act, 1884.

The Customs Consolidation Act, 1876, Amendment Act, 1890.

Section 2 of the Revenue Act, 1898.

Section 6 of the Revenue Act, 1906.

Articles 25 and 26.

SECOND SCHEDULE.

land	unlade
landed	unladen
landing	unlading
master	pilot-in-command
passage, voyage	flight
port	custom airport
quay, wharf	examination station
on ship board	on board aircraft
ship, craft, vessel	aircraft
name of ship, name of steamer	particulars of aircraft
ship	lade
shipment	lading
shipped	laden
shipping	lading
shipper	person lading
ship's stores	aircraft stores
unship	unlade
unshipped	unladen

Article 25.

THIRD SCHEDULE.

Customs Consolidation Act, 1876
Section 40.	The section shall have effect as if "landed at the airport" were substituted for "came within the limits of the port" and "or the time when the goods were unladen in the State, whichever was the earlier" were inserted after "discharged".
Section 42.	The provision relating to the spirits shall be construed as if "in ships of forty tons burden at least, and" were omitted and the provision relating to tobacco shall be construed as if "and ware-housing" and "nor unless in ships of not less than one hundred and twenty tons burden" were omitted.
Section 51.	The section shall have effect as if "the pilot-in-command of an aircraft shall fail to make due report of the aircraft in the form appropriate thereto" were substituted for "such master shall fail to make due report".
Section 66.	The section shall have effect as if "or out of any transit shed except with the permission of the proper officer" were inserted after "ship".
Section 120 (as substituted by section 7 of the Customs and Inland Revenue Act, 1879).	The section shall have effect as if "shall be shipped or entered to be shipped on board any vessel of less burden than forty tons, or" were omitted.
Section 126.	The section shall have effect as if "of the burden of forty tons or upwards" and from "and that all the requirements of the Merchant Shipping Acts" to "such victualling bill" were omitted.
Section 136.	The section shall have effect as if from "If any ship" to "twenty pounds; and" were omitted.
Section 179.	The section shall have effect as if "in any place whether on land or water within the State having" were substituted for from "within any port, bay, harbour, river or creek" to "double sides or bottom, or" and "it shall be forfeited" were substituted for from "or any hole, tube, pipe or device" to the end of the section.
Section 189.	The section shall have effect as if "within five miles of the seacoast or of any tidal river" were omitted.
Section 190.	The section shall have effect as if "the coast or shore of" and "or within six miles of any part of such coast or shore" were omitted and as if "in the air" were substituted for "on the coast".
Section 229.	The section shall have effect as if "in the air" were substituted for "upon the water" and "in the air outside the State" were substituted for" on the high seas".

GIVEN under my Official Seal, this 24th day of July, 1964.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE

The effect of these regulations is to apply Customs and Excise law, with suitable modifications, to aircraft and to air traffic generally and to provide for the formal implementation of the customs provisions of the Chicago Convention on Civil Aviation.

In accordance with subsection (4) of section 9 of the Finance Act, 1950 , regulations 61 and 63 of the Air Navigation (General) Regulations, 1930, which hitherto provided the customs rules for aircraft, cease to have effect on the making of these regulations.