All effects below are reflected in the most recent Revised Act.

Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
Whole Act	31 December 2016	Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2

Amendments and other effects

How Affected	Affecting Provision
Act made subject to appeal provisions	Taxes Consolidation Act 1997 (39/2017), s. 949A as inserted by Finance (Tax Appeals) Act 2015 (59/2015), s. 34
Electronic filing of returns mandated	Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016)
S. 2(1) amended	Maritime Jurisdiction Act 2021 (28/2021), ss. 1(2), 20(3), schedule 2
	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(a)(i), (ii)
S. 5(2) functions of Commission or Commissioners performable by Commission staff	Finance (Tax Appeals) Act 2015 (59/2015), s. 5(2)
S. 12A inserted	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 88
S. 12B inserted	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 90
S. 25(1)(a) substituted	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 89
S. 40(1)(a) amended	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(b)
S. 41 references construed	Data Protection Act 2018 (7/2018), ss. 9, 14(2), (4)
S. 41(4) deleted	Data Protection Act 2018 (7/2018), ss. 1(3), 227
S. 41(5) deleted	Data Protection Act 2018 (7/2018), ss. 1(3), 227
S. 41(10) deleted	Data Protection Act 2018 (7/2018), ss. 1(3), 227
S. 42 substituted	European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021), regs. 1(2), 2
S. 44 amended	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(c)
	Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(a)
S. 45(4)(b)(ii) amended	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(i)
S. 45(4)(b)(vi) inserted	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(ii)
S. 46(5) amended	Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(b)
S. 47 substituted	Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(c)
S. 49(1) amended	Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(d)
S. 51 deleted	European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(e)

SIs made under the Act

Section	SIs made under the Act
S. 9(3)	Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 (S.I. No. 612 of 2016)
S. 11(3)	Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 (S.I. No. 613 of 2016)