S.I. No. 117/1968 - Customs (Land Frontier) Regulations, 1968.
S.I. No. 117 of 1968. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
CUSTOMS (LAND FRONTIER) REGULATIONS, 1968. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
I, CHARLES J. HAUGHEY, Minister for Finance, in exercise of the powers conferred on me by section 13 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), hereby make the following Regulations: | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 Short title. | 1. These Regulations may be cited as the Customs (Land Frontier) Regulations, 1968. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 Commencement. | 2. These Regulations shall come into operation on the first day of June, 1968. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 Application. | 3. These Regulations shall apply to goods being brought by land into the State from Northern Ireland or from the State into Northern Ireland. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 Definitions. | 4. In these Regulations— | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Approved. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"approved", except in relation to an approved route, means approved by the Revenue Commissioners; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Authorised motor vehicle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"authorised motor vehicle" means a motor vehicle in respect of which a temporary importation permit or a motor vehicle pass is in force and which is travelling on its own wheels or tracks; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Customs Station. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"Customs Station", in relation to an approved route, means the office maintained by the Revenue Commissioners for the transaction of Customs business in regard to goods being imported or exported by that route at a place mentioned in any of the columns headed "Location of Customs Station" in the First Schedule to these Regulations opposite any mention of that route in any of the columns headed "Route" in that Schedule; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
During official hours. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"during official hours" means on a day and during the hours prescribed or allowed by the Revenue Commissioners under Article 8 of these Regulations; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exempt farm produce. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"exempt farm produce" means farm produce being moved by a farmer or his servant in the course of the farmer's business as a farmer and not subject to any duty or prohibition or restriction on (in the case of goods being imported) importation or on (in the case of goods being exported) exportation, but does not include live pigs, sheep or cattle being moved to Northern Ireland; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exempt vehicle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"exempt vehicle" means a vehicle (not being a motor vehicle) which is either owned in the State or not chargeable with any duty or subject to any prohibition or restriction on importation, and which is travelling on its own wheels; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Farm produce. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"farm produce" means farm produce of any description whether intended for sale or not, and includes peat, turf, firewood, livestock, poultry and eggs and all agricultural, horticultural and dairy produce; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Frontier Post. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"Frontier Post", in relation to an approved route, means the office maintained by the Revenue Commissioners for the transaction of Customs business in regard to goods being imported or exported by that route at a place mentioned in any of the columns headed "Location of Frontier Post" in the First Schedule to these Regulations opposite any mention of that route in any of the columns headed "Route", in that Schedule; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Goods. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"goods" means goods of any description, whether intended for sale or not, and includes baggage, vehicles and farm produce; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Importer. Exporter. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"importer" and "exporter" mean respectively the owner or other person for the time being possessed of or beneficially interested in goods to which these Regulations apply at the time of the importation or exportation thereof, and include any person acting in relation thereto as agent for the owner or other person; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Land Frontier. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"Land Frontier" means the frontier between the State and Northern Ireland; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Motor vehicle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"motor vehicle" means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor, and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Motor vehicle pass. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"motor vehicle pass" means a pass issued by the Revenue Commissioners on an approved form in respect of a motor vehicle owned and registered in the State; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Officer. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"Officer" means an officer of Customs and Excise or any person acting under the orders of such officer, or any member of the Garda Síochána or Defence Forces assisting such officer; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Ordinary merchandise. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"ordinary merchandise " means goods other than exempt farm produce, baggage, authorised motor vehicles and exempt vehicles; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Temporary importation permit. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"temporary importation permit" means a temporary importation permit issued under the Motor Vehicles (Temporary Importation) Regulations, 1967 ( S.I. No. 220 of 1967 ). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 Approved route. | 5. Each route mentioned in any of the columns headed "Route" in the First Schedule to these Regulations shall be an approved route only for the purpose or purposes mentioned in the heading or headings to the Part or Parts of that Schedule in which that route is mentioned. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 Restrictions on movement. | 6. Save as otherwise provided in these Regulations, no person shall import or export, or attempt to import or export, or be concerned in the importation or exportation of, or in an attempt to import or export, any goods by a route other than an approved route. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 Permission to use unapproved routes. | 7. (1) The Revenue Commissioners may permit the importation or exportation of any goods by a route other than an approved route and may attach to such permission such conditions as they see fit and a person availing himself of such permission shall be deemed not to contravene Article 6 of these Regulations so long as he shall comply with such conditions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) An exempt vehicle may be moved into or out of the State by any route at any time. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 Official hours. | 8. The days on and the hours during which Customs Stations and Frontier Posts shall be open for the transaction of Customs business shall be as prescribed or allowed by the Revenue Commissioners, either generally or in regard to a particular Customs Station or Frontier Post. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 Duties of carrier of ordinary merchandise imported. | 9. Every person conveying ordinary merchandise into the State shall: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( a ) present to the Officer at the Frontier Post during official hours a report in duplicate in an approved form and containing the particulars indicated therein or required thereby and shall not proceed on his journey until he has so presented such report; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( b ) after one copy of such report has been returned to him by such Officer duly signed, forthwith convey such 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 it; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( c ) produce such merchandise and copy of the report during official hours for examination by an Officer at the Customs Station; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( d ) not convey such merchandise away from the Customs Station until the delivery of the merchandise has been authorised by the Officer and any permit necessary for its removal has been granted by him; and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( e ) where such merchandise is entered for warehousing convey, after examination by the Officer at the Customs Station, such merchandise with all reasonable despatch to the appropriate warehouse and deposit it therein. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 Duties of carrier of ordinary merchandise exported. | 10. Every person conveying any ordinary merchandise out of the State shall: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( a ) produce such merchandise for examination by an Officer at the Customs Station during official hours; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( b ) present to such Officer during official hours a manifest in duplicate in an approved form and containing the particulars indicated therein or required thereby; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( c ) after one copy of the manifest has been returned to him by the Officer duly signed, forthwith convey the merchandise by the approved route to the Frontier Post; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( d ) produce the merchandise and copy of the manifest during official hours for examination by an Officer at the Frontier Post, together with copies of the entry of such merchandise required by Article 11 of these Regulations where the Officer at the Customs Station so directs; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( e ) after production of the merchandise at the Frontier Post, forthwith convey the merchandise over the Land Frontier by the approved route. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 Entry of ordinary merchandise imported or exported. | 11. At the time that ordinary merchandise is produced for examination to the Officer at the Customs Station in accordance with Article 9 or 10 of these Regulations, the importer or exporter (as the case may be) of the merchandise shall deliver at the Customs Station an entry of the merchandise in the approved form and containing the particulars indicated therein or required thereby and shall pay at the Customs Station any duties payable or give security for the duties to the satisfaction of the Revenue Commissioners. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 Power to waive or modify formalities. | 12. The Revenue Commissioners may waive or modify any or all of the requirements specified in Articles 9 to 11 of these Regulations and may attach to such waiver or modification such conditions as they see fit, and a person shall be deemed not to contravene or fail to comply with the said Articles so long as he shall comply with such conditions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 Entry outwards of warehoused and drawback goods. | 13. The exporter of ordinary merchandise exported from warehouse or on drawback shall give such security and such notice in respect thereof as the Revenue Commissioners may require. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 Importation and exportation of exempt farm produce. | 14. (1) Exempt farm produce may be moved into or out of the State by any route and at any time, provided that a motor vehicle capable of moving under its own motive power shall not be used for this purpose except with the permission of the Revenue Commissioners. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) The permission referred to in paragraph (1) of this Article shall be on an approved form and shall be kept with the motor vehicle to which it relates whenever that vehicle is in use and shall be produced to any Officer on request at any time. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(3) Every person moving exempt farm produce into or out of the State shall carry with him an entry or specification (as the case may be) in the approved form and containing the particulars indicated therein or required thereby, and shall either deliver the entry or specification to any Officer who may examine the produce, or within six days of the importation or exportation of the produce lodge the entry or specification at a Customs Station, either by leaving it there or forwarding it thereto by post. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 Special provisions as to railways. | 15. (1) The guard of a railway train shall be deemed to be the person conveying into or out of the State all ordinary merchandise being carried on the train. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) Notwithstanding paragraph (1) of this Article, reports and manifests of ordinary merchandise imported or exported on a railway train may be signed by any servant of the railway company. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(3) In lieu of the report required by Article 9 of these Regulations, the guard of a railway train carrying ordinary merchandise into the State may present to the Officer at the Frontier Post copies of railway invoices in respect of the merchandise together with a declaration in duplicate that those invoices contain a true account of all the merchandise being carried on that train. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(4) The guard of a railway train by which any ordinary merchandise is conveyed out of the State shall not be required to comply with Article 10 (b) of these Regulations but the railway company by which the train is run shall deliver to the proper Officer, within six days of the departure of the train, either copies of the railway invoices in respect of all the merchandise on the train, together with the declaration required by paragraph (3) of this Article, or a manifest in the approved form and containing the particulars indicated therein or required thereby. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(5) The proprietors of a railway shall, in respect of each railway line which is an approved route, furnish to the Revenue Commissioners tables showing the times of arrival at and departure from the railway station at which the Frontier Post is located of every regular railway train running on that approved route and shall not alter those times or run any trains not specified in those tables on that approved route without giving notice to the Revenue Commissioners. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(6) The guard of every railway train shall permit any Officer to board the train at any stopping place on an approved route and to search the train and examine all goods thereon and to remain on the train so long as it shall be on that approved route. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 Locks and seals. | 16. No person shall open, break or alter any lock, seal or mark placed by any Officer on any goods whatsoever being imported or intended for exportation, or on any railway van or truck or other vehicle. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 Stoppage of trains and vehicles and examination of goods and documents. | 17. (1) The person in charge or control of any railway train or vehicle entering or leaving the State by an approved route, shall stop the train or vehicle at the Frontier Post. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) The person in charge or control of any vehicle and the guard of any railway train which stops at a Frontier Post or Customs Station shall allow any Officer to examine the vehicle or train and to examine and take account of any goods thereon and shall produce to the Officer all documents in his possession relating to those goods and shall answer all questions relating to the vehicle, train and journey and to any goods being conveyed put to him by the Officer. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(3) The person in charge or control of any vehicle within twenty miles of the Land Frontier shall, on request by an Officer, stop the vehicle if it is in motion and shall allow any Officer to examine the vehicle and any goods being carried thereon and to take account of the goods, and shall produce to the Officer all documents in that person's possession relating to the goods and shall answer all questions relating to the vehicle and journey or to any goods being conveyed put to him by the Officer. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(4) In this Article "vehicle" includes an authorised motor vehicle and an exempt vehicle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 Power to waive requirement of stopping. | 18. The Revenue Commissioners shall, without prejudice to the rights conferred on Officers by Article 17 (3) of these Regulations, have power to permit a motor vehicle to be imported or exported without stopping at the Frontier Post or the Customs Station or at either of them, and may attach to such permission such conditions as they see fit, and a person shall be deemed not to contravene or fail to comply with these Regulations so long as he shall comply with those conditions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 Application of the Customs Acts. | 19. (1) The provisions of the Customs Acts, other than sections 55 to 61 and sections 64, 102, 104, 105 and 137 of the Customs Consolidation Act, 1876, shall, so far as applicable and, subject to the modifications contained in these Regulations, apply to goods to which these Regulations apply, in the same way as they apply to goods imported into or exported from the State by sea. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) Each provision of the Customs Acts specified in columns (1) to (3) of the Second Schedule to these Regulations shall have effect in relation to any goods to which these Regulations apply, subject to the modifications specified in column (4) of that Schedule opposite the mention in the said columns (1) to (3) of that provision. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 Opening of packages and examination of goods. | 20. An Officer may examine any goods brought for exportation to a Customs Station or Frontier Post, and any opening for that purpose of packages and containers and any weighing, re-packing and conveyance thereof shall be done by or at the expense of the exporter. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 Care and management. | 21. These Regulations are hereby placed under the care and management of the Revenue Commissioners. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 Revocations. | 22. The Regulations listed in the Third Schedule to these Regulations are hereby revoked. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
FIRST SCHEDULE | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
PART I. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
ROUTES APPROVED— | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( a ) for the importation of goods of every description, and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( b ) for the exportation of goods of every description except live pigs, sheep or attested cattle. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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PART II. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
ROUTES APPROVED— | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( a ) for the importation of goods not liable to any duty or to any prohibition or restriction on importation; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( b ) for the exportation of goods (other than live pigs, sheep or attested cattle), not liable to any duty or prohibition or restriction on exportation; and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
( c ) for the importation and exportation of authorised motor vehicles and baggage. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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PART III. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
ROUTE APPROVED FOR RAILWAY TRAINS RUNNING NON-STOP IN EITHER DIRECTION BETWEEN BELFAST AND DUBLIN AND CARRYING ONLY PASSENGERS AND THEIR BAGGAGE, NEWSPAPERS AND MAILS. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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PART IV. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
ROUTES APPROVED FOR THE EXPORTATION OF LIVE PIGS, SHEEP OR ATTESTED CATTLE. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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SECOND SCHEDULE. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Article 19 (2) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
REGULATIONS REVOKED. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1. Customs (Land Frontier) Regulations, 1923 (S.R. & 0., 1923, No. 11). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. Customs (Land Frontier) Regulations, 1924 (S.R. & O., 1924, No. 20). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3. Customs (Land Frontier) Regulations, 1929 (S.R. & O., 1929, No. 52). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4. Customs (Land Frontier) Regulations, 1937 (S.R. & O., 1937, No. 226). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5. Customs (Land Frontier) Regulations, 1938 (S.R. & O., 1938, No. 129). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6. Customs (Land Frontier) Regulations, 1939 (S.R. & O., 1939, No. 105). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7. Customs (Land Frontier) Regulations, 1943 (S.R. & O., 1943, No. 304). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8. Customs (Land Frontier) Regulations, 1951 ( S.I. No. 258 of 1951 ). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9. Customs (Land Frontier) Regulations, 1952 ( S.I. No. 258 of 1952 ). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10. Customs (Land Frontier) Regulations, 1962 ( S.I. No. 226 of 1962 ). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11. Customs (Land Frontier) Regulations, 1965 ( S.I. No. 84 of 1965 ). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
GIVEN under my Official Seal this 31st day of May, 1968. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
CHARLES J. HAUGHEY, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Minister for Finance. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
EXPLANATORY NOTE. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
These Regulations replace the existing Customs (Land Frontier) Regulations which applied and adapted the Customs Acts to Land Frontier traffic. They also extend the discretionary powers of the Revenue Commissioners in regard to the use of unapproved routes and the modification of official procedures. |