Customs Act 2015 section 11

Report inwards and outwards of aircraft

Section 11 sets out the reporting obligations of pilots-in-command when aircraft arrive in or depart from the State, including the requirement to report to the Revenue Commissioners and answer customs officers' questions.

• Pilots-in-command must submit a report to the Revenue Commissioners when their aircraft enters or departs the State, in accordance with regulations made by the Commissioners.
• Pilots must answer all questions from customs officers about the flight, aircraft, passengers, crew, baggage, conveyances, goods and stores on board.
• The Revenue Commissioners may make regulations specifying the circumstances, timing, location, form and details of the required reports, with different requirements for different types of aircraft and activities.
• Failure to comply with these reporting obligations is a criminal offence, carrying a fine of €5,000 on summary conviction.