S.I. No. 613/2016 - Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016.

1. (1) These Regulations may be cited as the Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016.

(2) These Regulations come into operation on 31 December 2016.

Application

2. These Regulations apply to aircraft entering the State from a place outside the State and to aircraft departing the State to a place outside the State in accordance with Regulations 3 and 4.

Aircraft entering State

3. (1) The pilot-in-command of an aircraft entering the State which is carrying goods, other than goods included in the baggage of passengers and members of the crew of the aircraft—

(

a

) which have not been released for free circulation within the European Union, or

(

b

) subject to any prohibition or restriction on importation,

shall submit or cause to be submitted a report of the aircraft to the Commissioners not later than 24 hours prior to its entry into the State or upon its departure from the airport of origin, if less than 24 hours prior to entry into the State.

(2) A report referred to in paragraph (1)(

a

) shall contain the information specified in Schedule 1.

(3) A report referred to in paragraph (1)(

b

) shall contain the information specified in Schedule 2.

(4) In paragraph (1)(

a

) reference to released for free circulation shall be construed in accordance with Article 201 of the Customs Code.

Aircraft departing State

4. (1) The pilot-in-command of an aircraft departing the State which is carrying goods, other than goods included in the baggage of passengers and members of the crew of the aircraft—

(

a

) being exported from the State to a destination outside the European Union, or

(

b

) subject to any prohibition or restriction on exportation,

shall submit or cause to be submitted a report of the aircraft to the Commissioners not later than 30 minutes prior to its departure from the State.

(2) A report referred to in paragraph (1)(

a

) shall contain the information specified in Schedule 3.

(3) A report referred to in paragraph (1)(

b

) shall contain the information specified in Schedule 2.

Retention of copies of reports

5. The pilot-in-command of an aircraft shall retain a copy of a report submitted to the Commissioners under Regulation 3 or 4 for inspection by an officer of customs until the end of the flight.

SCHEDULE 1

Regulation 3(2)

REPORT OF AIRCRAFT — ENTRY INTO THE STATE

Name of aircraft

Type of aircraft

Flight number

Nationality mark or common mark and registration mark in accordance with the Chicago Convention (within the meaning of the

Irish Aviation Authority Act 1993

(No. 29 of 1993))

Arrival date and time

Airport of origin (last airport from which aircraft departed before entering the State)

Airport of destination

Country of registration

Name of pilot-in-command of the aircraft

Name of registered owner of the aircraft (within the meaning of Regulation 9(3)(a) of the Irish Aviation Authority (Nationality and Registration of Aircraft) Order 2015 (

S.I. No. 107 of 2015

))

Name and contact details of representative of the pilot-in-command (to respond to customs queries)

Number of crew on board

Number of passengers on board

REPORT OF GOODS

An Entry Summary Declaration as required by the Customs Code

SCHEDULE 2

Regulations 3(3) and 4(3)

REPORT OF AIRCRAFT — PROHIBITED OR RESTRICTED GOODS

Name of aircraft

Type of aircraft

Flight number

Nationality mark or common mark and registration mark in accordance with the Chicago Convention (within the meaning of the

Irish Aviation Authority Act 1993

(No. 29 of 1993))

Arrival date and time or departure date and time (as appropriate)

Airport of origin (last airport from which aircraft departed before entering the State) or airport of departure (if aircraft departing the State) (as appropriate)

Airport of destination

Country of registration

Name of pilot-in-command of the aircraft

Name of registered owner of the aircraft (within the meaning of Regulation 9(3)(a) of the Irish Aviation Authority (Nationality and Registration of Aircraft) Order 2015 (

S.I. No. 107 of 2015

))

Name and contact details of representative of the pilot-in-command (to respond to customs queries)

Number of crew on board

Number of passengers on board

REPORT OF PROHIBITED OR RESTRICTED GOODS

Type of goods

Purpose of goods

Weight of goods

State whether prohibited or restricted

SCHEDULE 3

Regulation 4(2)

REPORT OF AIRCRAFT — DEPARTURE FROM THE STATE

Name of aircraft

Type of aircraft

Flight number

Nationality mark or common mark and registration mark in accordance with the Chicago Convention (within the meaning of the

Irish Aviation Authority Act 1993

(No. 29 of 1993))

Departure date and time

Airport of origin

Airport of destination

Country of registration

Name of pilot-in-command of the aircraft

Name of registered owner of the aircraft (within the meaning of Regulation 9(3)(a) of the Irish Aviation Authority (Nationality and Registration of Aircraft) Order 2015 (

S.I. No. 107 of 2015

))

Name and contact details of representative of the pilot-in-command (to respond to customs queries)

Number of crew on board

Number of passengers on board

REPORT OF GOODS

A pre-departure declaration in the form set out in Article 263(3) of the Customs Code

GIVEN under my hand,

15 December 2016.

LIAM IRWIN,

Revenue Commissioner.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations are made by the Revenue Commissioners under the provisions of

section 11

(3) of the

Customs Act 2015

and will come into force on 31 December 2016. The Regulations set out the reporting requirements of the pilot-in-command of an aircraft entering or departing the State.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

20

th December

, 2016.

The Revenue Commissioners, in exercise of the powers conferred on them by

section 11

(3) of the

Customs Act 2015

(No. 18 of 2015), hereby make the following regulations

Citation and commencement