Cian O'Callaghan (Dublin Bay North, Social Democrats)
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354. To ask the Minister for Finance if he will take action to ensure that Ireland meets its EU VAT and customs obligations by inspecting all military aircraft landing in Shannon airport; and if he will make a statement on the matter. [39002/25]

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 (UCC) is the legislation governing customs procedures across the EU, to which Ireland is fully committed. Article 139(2) of the UCC, which deals with the presentation of goods to customs authorities, provides that goods which are brought into the EU by sea or air, and 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 EU. As such, there is no requirement for customs inspections or customs declarations. Similarly, there is no customs duty or VAT due.