Customs and Excise (Miscellaneous Provisions) Act, 1988
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Provision relating to goods grown, etc., in certain areas of Continental Shelf. |
10.—Any goods brought into the State which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in any area standing designated for the time being by order under section 2 of the Continental Shelf Act, 1968 , and to have been so brought direct from that area shall be deemed, for the purposes of the Customs Acts and of any instrument relating to customs made under statute and of the statutes which relate to the duties of excise and the management of those duties and of any instrument relating to the duties of excise and the management of those duties made under statute, to have been grown, produced or manufactured (as the case may be) in the State and not to have been imported. |