2015_act_18

Customs Act 2015

2 Articles / Provisions · Ireland

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Statutory Text (2 Articles)

ISB Act 2015-06-18

Schedule 1 Customs Act 2015 Open official source

SCHEDULE 1 Repeals and Revocations

SCHEDULE 1

Repeals and Revocations

Section 3

Part 1 Enactments Repealed

Part 1

Enactments Repealed

Item (1)

Item

(1)

Session and Chapter or Number and Year (2)

Session and Chapter

Number and Year

(2)

Short Title (if any) or Subject (3)

Short Title (if any) or Subject

(3)

Extent of Repeal (4)

Extent of Repeal

(4)

1805 (45 Geo. 3, c.121)

Smuggling Act 1805

The whole Act

1807 (47 Geo. 3 sess.2, c.66)

Smuggling Act 1807

The whole Act

1808 (48 Geo. 3, c.84)

Smuggling Act 1808

The whole Act

1809 (49 Geo. 3, c.62)

Smuggling Act 1809

The whole Act

1819 (59 Geo. 3, c.121)

Smuggling Act 1819

The whole Act

1822 (3 Geo. 4, c.110)

Smuggling Act 1822

The whole Act

1849 (12 & 13 Vict., c.90)

Customs Act 1849

The whole Act (S.43)

1853 (16 & 17 Vict., c.107)

Customs Consolidation Act 1853

S.324 to S.331

1876 (39 & 40 Vict., c.35)

Customs Tariff Act 1876

The whole Act

1876 (39 & 40 Vict., c.36)

Customs Consolidation Act 1876

The whole Act

1877 (40 & 41 Vict., c.13)

Customs, Inland Revenue and Savings Banks Act 1877

The whole Act

1878 (41 & 42 Vict., c.15)

Customs and Inland Revenue Act 1878

S.4, S.5, S.6

1879 (42 & 43 Vict., c.21)

Customs and Inland Revenue Act 1879

S.5, S.14

1881 (44 & 45 Vict., c.30)

Customs (Officers) Act 1881

The whole Act

1882 (45 & 46 Vict., c.74)

Post Office (Parcels) Act 1882

S.14

1883 (46 & 47 Vict., c.10)

Customs and Inland Revenue Act 1883

S.3

1883 (46 & 47 Vict., c.55)

Revenue Act 1883

S.3, S.4, S.5, S.6, S.7, S.8, S.9, S.11

1884 (47 & 48 Vict., c.62)

Revenue Act 1884

S.2, S.3, S.4, S.5

1887 (50 & 51 Vict., c.7)

Customs Consolidation Act 1876 Amendment Act 1887

The whole Act

1889 (52 & 53 Vict., c.42)

Revenue Act 1889

S.2, S.3, S.4, S.6, S.8

1898 (61 & 62 Vict., c.46)

Revenue Act 1898

S.1, S.2, S.4, S.6

1909 (9 Edw.7, c.43)

Revenue Act 1909

S.4

1914 (4 & 5 Geo. 5., c.10)

Finance Act 1914

S.1

No. 28/1925

Finance Act 1925

S.44

No. 15/1933

Finance Act 1933

S.33, S.35

No. 31/1934

Finance Act 1934

S.26, S.27

No. 31/1936

Finance Act 1936

S.19, S.20

No. 25/1938

Finance Act 1938

S.24, S.25

No. 14/1940

Finance Act 1940

S.22

No. 21/1942

Customs (Amendment) Act 1942

The whole Act

No. 22/1942

Central Bank Act 1942

S.57

No. 16/1943

Finance Act 1943

S.11

No. 15/1946

Finance Act 1946

S.15, S.16, S.19

No. 14/1952

Finance Act 1952

S.16

No. 7/1956

Customs Act 1956

The whole Act

No. 23/1963

Finance Act 1963

S.31, S.34(1), S.34(2), S.34(3), S.34(4) delete “section 186 of the Customs Consolidation Act 1876, section 3 of the Customs Act 1956, or any enactment of the Customs Acts amended by subsection (3) of this section, or”, S.34(5), S.34(7), S.34(9), S.34(10), S.34(11)

No. 17/1967

Finance Act 1967

S.16, S.17

No. 21/1969

Finance Act 1969

S.40

No. 23/1971

Finance Act 1971

S.29

No. 27/1974

Finance Act 1974

S.76

No. 16/1976

Finance Act 1976

S.45

No. 21/1978

Finance Act 1978

S.29

No. 15/1983

Finance Act 1983

S.72

No. 10/1988

Customs and Excise (Miscellaneous Provisions) Act 1988

The whole Act

No. 9/1992

Finance Act 1992

S.162

No. 22/1997

Finance Act 1997

S.94

No. 2/2001

Customs and Excise (Mutual Assistance) Act 2001

The whole Act

No. 7/2001

Finance Act 2001

S.177, S.178, S.179, S.180

No. 3/2003

Finance Act 2003

S.80

No. 11/2007

Finance Act 2007

S.127

No. 5/2010

Finance Act 2010

S.95, S.96

No. 6/2011

Finance Act 2011

S.54

Part 2 Statutory Instruments Revoked

Part 2

Statutory Instruments Revoked

Item (1)

Item

(1)

S.I. No. and Year (2)

S.I. No. and Year

(2)

Short Title (3)

Short Title

(3)

Extent of Revocation (4)

Extent of Revocation

(4)

S.I. No. 189 of 1964

Customs and Excise (Aircraft) Regulations 1964

The whole Regulations

S.I. No. 143 of 1965

Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order 1965

Relief from Customs Duties (Fairs, Exhibitions and Similar Events)

Order 1965

The whole Order

S.I. No. 144 of 1965

Relief from Customs Duties (Professional Equipment) Order 1965

The whole Order

S.I. No. 223 of 1965

Relief from Customs Duties (Packings) Order 1965

The whole Order

S.I. No. 131 of 1967

Customs and Excise (Aircraft) (Amendment) Regulations 1967

The whole Regulations

S.I. No. 117 of 1968

Customs (Land Frontier) Regulations 1968

The whole Regulations

S.I. No. 334 of 1972

European Communities (Customs) Regulations 1972

Regulations 3, 4, 5, 6, 7, 8, 9, 10, 11, 12

S.I. No. 324 of 1978

Customs (Land Frontier) Regulations 1978

The whole Regulations

S.I. No. 211 of 1980

European Communities (Customs) (Amendment) Regulations 1980

The whole Regulations

S.I. No. 202 of 1982

European Communities (Customs) (No. 2) Regulations 1982

The whole Regulations

S.I. No. 78 of 1983

European Communities (Customs) Regulations 1983

The whole Regulations

S.I. No. 365 of 1984

European Communities (Customs) Regulations 1984

The whole Regulations

S.I. No. 366 of 1984

European Communities (Customs) (No. 2) Regulations 1984

The whole Regulations

S.I. No. 299 of 1988

Customs (Land Frontier) Regulations 1988

The whole Regulations

S.I. No. 177 of 1989

European Communities (Customs) (Revocation of Statutory Instruments) Regulations 1989

European Communities (Customs) (Revocation of Statutory Instruments)

Regulations 1989

The whole Regulations

S.I. No. 57 of 1991

European Communities (Customs & Excise) Regulations 1991

The whole Regulations

S.I. No. 174 of 1991

European Communities (Customs & Excise) (Amendment) Regulations 1991

The whole Regulations

S.I. No. 368 of 1991

European Communities (Customs & Excise) (Amendment) (No. 2) Regulations 1991

The whole Regulations

S.I. No. 431 of 1992

European Communities (Customs) (No. 2) Regulations 1992

Regulations 4, 5, 6, 7, 8, 9, 10, 15, 16, 17

S.I. No. 432 of 1992

European Communities (Customs) (No. 3) Regulations 1992

The whole Regulations

S.I. No. 433 of 1992

European Communities (Community Transit) Regulations 1992

The whole Regulations

S.I. No. 61 of 1993

European Communities (TIR carnet and ATA Carnet-Transit) Regulations 1993

The whole Regulations

S.I. No. 355 of 1995

European Communities (Customs Appeals) Regulations 1995

The whole Regulations

S.I. No. 114 of 1996

European Communities (Customs Declarations) Regulations 1996

The whole Regulations

S.I. No. 254 of 2004

Customs and Excise (Mutual Assistance) Act 2001 (Section 8) (Protection of Manual Data) Regulations 2004

Customs and Excise (Mutual Assistance) Act 2001

(Section 8) (Protection of Manual Data) Regulations 2004

The whole Regulations

S.I. No. 281 of 2007

European Communities (Controls of Cash Entering or Leaving the Community) Regulations 2007

The whole Regulations

ISB Act 2015-06-18

Schedule 2 Customs Act 2015 Open official source

SCHEDULE 2 Council Convention on Centralised Customs Clearance Concerning the Allocation of National Collection Costs Retained When Traditional Own Resources are Made Available to the EU Budget

SCHEDULE 2

Council Convention on Centralised Customs Clearance Concerning the Allocation of National Collection Costs Retained When Traditional Own Resources are Made Available to the EU Budget

Section 43

THE CONTRACTING PARTIES, Member States of the European Union

HAVING REGARD to Council Decision No 2007/436/EC, Euratom of 7 June 2007 8 8OJ No. L163, 23.06.2007, p.17 on the system of the European Communities’ own resources (hereinafter referred to as the Decision),

8OJ No. L163, 23.06.2007, p.17

CONSIDERING Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 9 9OJ No. L130, 31.05.2000, p.1 implementing the abovementioned Decision on own resources (hereinafter referred to as the Regulation),

9OJ No. L130, 31.05.2000, p.1

CONSIDERING that centralised clearance, and other simplifications of customs formalities, within the meaning of Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 10 10OJ No. L145, 04.06.2008, p.1 laying down the Community Customs Code (hereinafter referred to as the Modernised Customs Code) may help create conditions favourable to trade,

10OJ No. L145, 04.06.2008, p.1

CONSIDERING that the Single Authorisation as defined by Article 1(13) of Commission Regulation (EC) No 2454/9311 11OJ No. L253, 11.10.1993, p.1 provides the same benefits for the period until the Modernised Customs Code has become applicable,

11OJ No. L253, 11.10.1993, p.1

CONSIDERING the Council’s statement of 25 June 2007 on the sharing of duty collection costs, on VAT and on statistics under the centralised clearance system and the statement of the Council and the Commission of 25 June 2007 on the evaluation of the functioning of the centralised clearance system,

TAKING ACCOUNT of Articles 17 and 120 of the Modernised Customs Code which respectively provide for the recognition of the validity of decisions taken by customs authorities throughout the Community, and stipulate the conclusive force of the results of verifications throughout the territory of the Community,

WHEREAS

(1) The management of centralised clearance, which may be combined with simplifications of customs formalities, where goods are declared for free circulation in a Member State but presented to customs in another Member State implies administrative expenditure in both Member States. That justifies a partial redistribution of the collection costs which are retained when traditional own resources are made available to the Community budget in accordance with the Regulation.

(2) That redistribution, carried out by the Contracting Party where the customs declaration is lodged for the benefit of the Contracting Party where the goods are presented, corresponds to a total of 50 % of the retained collection costs.

(3) Smooth implementation of the redistribution of collection costs requires the adoption of specific procedures in the form of a Convention between the Contracting Parties.

(4) This Convention is to be applied by the Contracting Parties in accordance with their national laws and procedures,

HAVE AGREED AS FOLLOWS

CHAPTER I

SCOPE AND DEFINITIONS

Article 1

1. This Convention defines the procedures for the redistribution of collection costs when own resources are made available to the EU budget, which shall be followed by the Contracting Parties in case of centralised clearance as defined by Article 106 of the Modernised Customs Code, where goods are declared for release for free circulation in a Member State but presented to customs in another Member State.

2. The procedures referred to in paragraph 1 shall also apply when the concept of centralised clearance is combined with simplifications established under the Modernised Customs Code.

3. The procedures referred to in paragraph 1 shall also apply to the Single Authorisation as defined by Article 1(13) of Commission Regulation (EC) No 2454/93 12 12OJ No. L253, 11.10.1993, p.1, for release for free circulation.

12OJ No. L253, 11.10.1993, p.1

Article 2

For the purposes of this Convention, the following definitions shall apply

(a) ‘authorisation’ means any authorisation issued by the customs authorities which allows the release of goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented;

(b) ‘Authorising Customs Authorities’ means the customs authorities of the participating Member State which allow the release of the goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented;

(c) ‘Assisting Customs Authorities’ means the customs authorities of the participating Member State which assist the authorising customs authorities in the supervision of the procedure and the release of the goods;

(d) ‘import duties’ means customs duties payable on the importation of goods;

(e) ‘collection costs’ means the amounts which the Member States are authorised to retain in accordance with Article 2(3) of the Decision or a corresponding provision of any other subsequent decision which may replace it.

CHAPTER II

DETERMINATION AND REDISTRIBUTION OF COLLECTION COSTS

Article 3

1. The Member State of the Authorising Customs Authorities shall notify the Member State of the Assisting Customs Authorities, by electronic or, where not available, any other appropriate means, of the relevant information concerning the amount of collection costs to be redistributed.

2. The Assisting Customs Authorities shall communicate to the authorising customs authorities

(a) the name and address of the authority competent for receiving the information under paragraph 1;

(b) the references of the bank account into which the amount of collection costs to be redistributed shall be paid.

3. The relevant information referred to in paragraph 1 is the following

(a) the identification of the authorisation;

(b) the date on which the amount of established own resources is credited in accordance with Articles 9 and 10 of the Regulation;

(c) the amount of own resources made available, taking into account possible repayment or post-clearance recovery of import duties;

(d) the amount of collection costs retained.

Article 4

The amount of the collection costs to be redistributed by the Member State of the Authorising Customs Authorities to the Member State of the assisting customs authorities shall be equal to fifty per cent (50 %) of the amount of the collection costs retained.

Article 5

1. The payment of the amount referred to in Article 4 shall be made in the month during which the amount of established own resources is credited in accordance with Articles 9 and 10 of the Regulation.

2. Interest on arrears shall be charged on the amount referred to in paragraph 1 from the date of expiry of the prescribed period until the date of payment.

The rate of interest on arrears shall be the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first calendar day of the half-year in question (the reference rate), plus two percentage points.

For a Member State of the Authorising Customs Authorities which is not participating in the third stage of economic and monetary union, the reference rate referred to above shall be the equivalent rate set by its national central bank. In that case, the reference rate in force on the first calendar day of the half-year in question shall apply for the following six months.

CHAPTER III

DISPUTE SETTLEMENT

Article 6

Any dispute arising between the Contracting Parties in relation to the interpretation or functioning of this Convention shall be resolved as far as possible by negotiation. If no solution is found within three months, the Contracting Parties concerned may by common accord choose a mediator to resolve the dispute.

CHAPTER IV

IMPLEMENTATION AND FINAL PROVISIONS

Article 7

1. The Secretary-General of the Council of the European Union shall act as depository of this Convention.

2. The Member States of the European Union may become Contracting Parties to this Convention by lodging with the Secretary-General of the Council of the European Union an instrument of ratification, acceptance, approval or accession, once the internal procedures required for the adoption of this Convention have been completed.

3. This Convention shall enter into force ninety days after the last signatory Member State has declared that it has completed all the internal procedures necessary for its adoption. In the meantime, however, any Member State which has completed those procedures may declare that it will apply the Convention in its relations with those Member States which have made the same declaration, with regard to the provisions concerned by this Convention.

4. All administrative arrangements between Member States concerning the redistribution of amounts of collection costs in situations within the scope of this Convention shall be superseded by the provisions of this Convention as from its date of application between the Member States concerned.

Article 8

1. Amendments to this Convention may be proposed by any Contracting Party, in particular when a Contracting Party faces serious budgetary losses due to the application of this Convention. Any proposed amendment shall be sent to the depositary referred to in Article 7 who shall communicate it to the Contracting Parties.

2. Amendments shall be adopted by common agreement by the Contracting Parties.

3. Amendments adopted in accordance with paragraph 2 shall come into force in accordance with Article 7.

Article 9

This Convention shall be reviewed by the Contracting Parties at the latest three years after the date of application of the Modernised Customs Code and if necessary may be amended on the basis of that review in accordance with Article 8.

Article 10

1. Any Contracting Party may denounce this Convention by so notifying the Secretary-General of the Council of the European Union.

2. Denunciation shall take effect 90 days after the date of receipt by the Secretary-General of the notification of the denunciation.

In witness whereof, the undersigned Plenipotentiaries have hereunto set their hands.

Done at Brussels on the tenth day of March in the year two thousand and nine in a single original in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish and Swedish languages, each text being equally authentic, the original being deposited in the archives of the General Secretariat of the Council of the European Union.

Customs Act 2015

Statutory Text (2 Articles)

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