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Interpretation of Conventions.
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10.—(1) For the purposes of Article 2 of the 1996 Protocol, paragraph (2)(a) of that Article shall apply in the State.
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(2) (a) Where a declaration is made pursuant to Article 2 of the 1996 Protocol specifying that paragraph (2)(b) of that Article shall apply in the State, the Minister may by order declare that the declaration (the text of which shall be set out in the order) has been made.
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(b) On the commencement of an order under paragraph (a), subsection (1) shall cease to have effect.
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(3) For the purposes of Article 26 of the Customs Co-operation Convention, paragraph (5)(a) of that Article shall apply in the State.
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(4) (a) Where a declaration is made pursuant to Article 26(4) of the Customs Co-operation Convention specifying that paragraph (5)(b) of that Article shall apply in the State, the Minister may by order declare that the declaration (the text of which shall be set out in the order) has been made.
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(b) On the commencement of an order under paragraph (a), subsection (3) shall cease to have effect.
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(5) Judicial notice shall be taken of any ruling or decision of, or expression of opinion by, the Court of Justice of the European Communities on any question as to the meaning or effect of any provision of the CIS Convention or the Customs Co-operation Convention.
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