Seán Sherlock (Cork East, Labour) | Oireachtas source

I move amendment No. 14:

In page 15, between lines 30 and 31, to insert the following:

“Control of persons and their baggage

12. (1) A person entering or leaving the State shall—

(a) at such place as the Commissioners may designate and in such manner as the Commissioners may determine, declare to an officer of customs any goods included in his or her baggage or brought with him or her, which are liable to any duty or tax, or are subject to any prohibition or restriction on importation or exportation,

(b) answer such questions as may be put to him or her by an officer of customs, in exercise of the powers conferred on the officer by section 31, with respect to—

(i) the person’s arrival or departure,

(ii) the person’s identity, usual place of residence and actual or intended address within the State,

(iii) the person’s baggage, and

(iv) anything included in that baggage or brought by that person by whatever means,

(c) if required by that officer, produce and unpack that baggage and any such thing for examination, and repack it following such examination, and

(d) remain present for the duration of such examination.

(2) For the purposes of subsection (1)(a), where a channel system is in place at a customs port or customs airport, a person entering the State shall declare, by electing to enter and entering the red channel, that he or she has in his or her baggage, or has brought with him or her goods that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation.

(3) A person entering the State who leaves a place approved under section 7(1), or who leaves a customs port or customs airport, without making a declaration under subsection (1) shall be deemed to have declared that there are no goods included in his or her baggage or brought with him or her, that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation.

(4) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine of €5,000.

(5) In this section and in section 13, “duty or tax” means duties of customs, excise duty or Value-Added Tax payable on goods imported or exported.".

Amendment No. 14 to section 12 provides that a person entering or leaving the State is required to declare to a customs officer anything in his or her baggage, to answer all questions in respect of his or her arrival or departure and in respect of his or her baggage, to unpack the baggage for examination and to remain present for the duration of the examination. The amendment in subsection (1)(b) is to provide that a person entering or leaving the State shall also answer any questions put to him or her by an officer of customs in respect of the person’s identity, place of residence and address within the State. This is considered to be an important and necessary provision in respect of the Customs and Excise’s control of persons and their baggage entering or leaving the State.

The amendment in subsection (2), and the corresponding insertion of new subsection (3), is to clarify the manner in which a person makes a customs declaration where a red and green channel system is in place at ports and airports. The new subsection (3) provides that where a person leaves a customs port or airport, or other customs place, without making a declaration under subsection (1), he or she is deemed to have declared that there are no dutiable or prohibited or restricted goods carried in their baggage. If that person is subsequently found to have in their baggage or on his or her person goods that are liable to duty or tax, or that are subject to a prohibition or restriction on importation, the person has left himself or herself open to prosecution for contravention of subsection (1).