Cian O'Callaghan (Dublin Bay North, Social Democrats)
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94. To ask the Minister for Finance if he will take action to ensure that Ireland meets its European Union VAT and customs obligations by inspecting all military aircraft landing at Shannon Airport; and if he will make a statement on the matter. [39678/25]

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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Will the Minister take action to ensure we meet our European Union VAT and customs obligations by inspecting all military aircraft landing in Shannon Airport?

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it is responsible for implementing customs controls on traffic entering the European Union through Irish ports and airports. This includes customs clearance of goods, the collection of customs duty and associated VAT and the detection, interception and seizure of prohibited and restricted products at points of entry into the State. The Union customs code is the legislation governing customs procedures across the EU, to which Ireland is fully committed. Article 139(2) of the code, which deals with the presentation of goods to customs authorities, provides that goods brought into the EU by sea or air, which remain on board the same means of transport for carriage, must be presented to customs only at the port or airport where they are unloaded or transhipped. However, goods brought into the EU which are unloaded and reloaded onto the same means of transport during its voyage, in order to enable the unloading or loading of other goods, are not required to be presented to customs. In circumstances where military aircraft originating from outside the EU are stopping over at Shannon Airport and no goods are unloaded, other than to allow for other goods to be loaded, there is no entry into the European Union. As such, there is no requirement for customs inspections or customs declarations. Similarly, there is no customs duty or VAT due.

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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The Minister said this evening that up until a few weeks ago the Irish State was investing in Israeli war bonds. Those are my words. The State has been investing through ISIF in companies associated with illegal activity in the occupied Palestinian territories which are in breach of international law. Is the Government fulfilling its VAT and customs obligations by inspecting all military aircraft? The Minister is saying that the Government is not carrying out those inspections and that he does not know what is happening. Given what is happening in Gaza, where humanitarian aid is being blocked, people queuing for aid are being killed and bombs are being dropped on tents, it is incumbent on this Government to stop any munitions and aircraft going through our airspace. It is incumbent on it to inspect military aircraft.

Paschal Donohoe (Dublin Central, Fine Gael)
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They are completely different questions. The Deputy asked me whether our customs code is being implemented at Shannon Airport. The unambiguous answer to that question is "Yes". The implementation of that code does not require us to play a checking role on those aircraft.

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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According to EU Regulation No. 952/2013, customs authorities have the right to inspect goods entering or leaving the customs territory of the EU to ensure compliance with applicable laws. Article 42 of the EU customs code grants customs authorities the right to carry out inspections to verify the compliance of goods with customs regulations. This includes the authority to inspect aircraft and their cargo. I am asking the Minister with responsibility for this to ensure that the obligations are being met. If he is not willing to carry out inspections of military aircraft, how can he be certain that the obligations are being met?

I ask him again. Will he ensure these aircraft are inspected for compliance with our obligations under the EU customs and VAT codes?

Paschal Donohoe (Dublin Central, Fine Gael)
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It does not matter how many times the Deputy repeats the question; the answer is still the same. We are fully in compliance with our customs code. I have outlined the circumstances in which-----

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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How does the Minister know if he does not inspect the aircraft?

Paschal Donohoe (Dublin Central, Fine Gael)
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We are talking about the Revenue Commissioners here, an authority that has implemented the customs code in this country for many decades, and about an airport that has been very active and very busy throughout its existence. I have explained to the Deputy really clearly the circumstances in which customs inspection is due. The subsections to which he refers do not take the place of the reality I have outlined, which is that goods have to be unloaded in particular circumstances and have to arrive into the EU in a particular way for them to be subjected to the customs code. That does not happen in Shannon Airport with regard to military aircraft and for that reason, our customs code plays no role in the issue to which the Deputy is referring.

Mattie McGrath (Tipperary South, Independent)
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Go raibh maith agat, Minister. Tá an t-am caite.

Paschal Donohoe (Dublin Central, Fine Gael)
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It is, of course, a subject for very legitimate debate regarding other policy domains, but not for customs.