Customs and Excise (Miscellaneous Provisions) Act, 1988
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Regulations regarding importation and exportation of goods by land. |
12.—(1) The Minister for Finance may make regulations specifying customs and excise controls to apply in relation to, and generally regulating for customs and excise purposes, the importation into or exportation from the State of any goods by land. | |
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may— | ||
(a) apply to the importation into or exportation from the State by land of any goods all or any of the provisions of the Customs Acts or any instrument relating to customs made under statute, subject to such modifications as the Minister considers appropriate, | ||
(b) prohibit the importation into or exportation from the State by land of all goods or any classes of goods except by such routes within the State or at such places on the Land Frontier, and on such days and during such hours, as may be prescribed, | ||
(c) prescribe the places where, and the form and manner in which, the entry of goods imported into or to be exported from the State by land shall be made and the duties and taxes on such goods shall be paid, | ||
(d) require any person in charge of any train or vehicle entering or leaving the State by land to stop such train or vehicle at any specified place and to allow an officer of Customs and Excise to examine such train or vehicle or any goods therein and to take account of such goods, | ||
(e) require any person in charge of any vehicle travelling at any time within such area as may be specified to stop such vehicle upon request by an officer of Customs and Excise and allow such officer to examine such vehicle and any goods therein and to take account of such goods, | ||
(f) require any person who shall stop any train or vehicle as required by any regulation under this section to answer truly all such questions relating to his journey or to any goods conveyed by him as shall be put to him by an officer of Customs and Excise. | ||
(3) Where any person contravenes or fails to comply with any provision of a regulation under this section, any goods (including any vehicle) in respect of which such contravention or failure occurred shall be liable to forfeiture and the said person shall be guilty of an offence against the Customs Acts and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to a customs penalty not exceeding £1,000. | ||
(4) The Customs (Land Frontier) Regulations, 1968 (S.I. No. 117 of 1968), and the Customs (Land Frontier) Regulations, 1978 (S.I. No. 324 of 1978), shall apply and have effect as if they had been made under this section and subsection (3) shall apply to the said Regulations as if they had been so made. | ||
(5) Section 13 of the Adaptation of Enactments Act, 1922 , is hereby repealed. |