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Customs and Excise (Miscellaneous Provisions) Act, 1988

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Number 10 of 1988

CUSTOMS AND EXCISE (MISCELLANEOUS PROVISIONS) ACT, 1988

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Powers of search in relation to controlled drugs.

3.

Search warrants (controlled drugs).

4.

Evidential value of certain certificates.

5.

Search warrants (books or documents).

6.

Seizure or detention of conveyances.

7.

Detention of certain goods.

8.

Liability to forfeiture of certain goods.

9.

Burden of proof in certain proceedings.

10.

Provision relating to goods grown, etc., in certain areas of Continental Shelf.

11.

Excise control of certain hydrocarbon oil.

12.

Regulations regarding importation and exportation of goods by land.

13.

Regulations in relation to pipelines.

14.

Amendment of Illicit Distillation (Ireland) Act, 1831.

15.

Amendment of Customs and Inland Revenue Act, 1881.

16.

Amendment of Finance Act, 1929.

17.

Amendment of Customs-free Airport Act, 1947.

18.

Amendment of Finance Act, 1950.

19.

Amendment of Finance Act, 1971.

20.

Short title and construction.

Acts Referred to

Adaptation of Enactments Act, 1922

1922, No. 2

Continental Shelf Act, 1968

1968, No. 14

Customs and Inland Revenue Act, 1881

1881, c. 12

Customs-free Airport Act, 1947

1947, No. 5

Customs Consolidation Act, 1876

1876, c. 36

Customs Act, 1956

1956, No. 7

Finance Act, 1929

1929, No. 32

Finance Act, 1935

1935, No. 28

Finance Act, 1950

1950, No. 18

Finance Act, 1971

1971, No. 23

Illicit Distillation (Ireland) Act, 1831

1831, c. 55

Misuse of Drugs Act, 1977

1977, No. 12

Misuse of Drugs Act, 1984

1984, No. 18

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Number 10 of 1988

CUSTOMS AND EXCISE (MISCELLANEOUS PROVISIONS) ACT, 1988

AN ACT TO AMEND AND EXTEND THE LAW RELATING TO CUSTOMS AND DUTIES OF EXCISE AND TO AMEND THE LAW RELATING TO CERTAIN PENALTIES FOR ILLICIT DISTILLATION OF SPIRITS. [11th May, 1988]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: