Seán Sherlock (Cork East, Labour) | Oireachtas source

Amendment No.15, in the name of Deputy Doherty, is to section 12. The effect of the amendment, if accepted, would be that any person either searched or found to be liable for duty or tax on imported goods could request in writing the reason that he or she had been searched or the reason he or she had been charged the duty or tax.

The charging of any duty or tax on imported goods only arises where such goods are so liable under the law in force at the time. Information regarding rates of duty and tax applicable is freely and widely available, for example, on the Revenue Commissioners' website and in public notices. Any assessment to duty or tax made by customs would be fully explained to the person concerned at the time of importation or at any subsequent time, if so requested. Accordingly, it is considered that a provision in legislation, as laid down in the amendment, is absolutely unnecessary.

As regards the search of baggage, the selection of baggage for examination is based on a combination of customs risk assessment criteria, intelligence information and an element of random selection. Search of passengers’ baggage by customs is a standard control mechanism at ports and airports worldwide and it is not considered necessary or desirable from an operational point of view to disclose to the passenger the reason his or her baggage was selected for examination.