Customs Act 2015 section 12

Control of persons and their baggage

Section 12 sets out the obligations of persons entering or leaving the State regarding the declaration of goods in their baggage, co-operation with customs officers, and the consequences of failing to comply.

• Persons entering or leaving the State must declare any goods in their baggage that are liable to duty or tax, or subject to import/export prohibitions or restrictions, at a location designated by the Revenue Commissioners.
• They must answer customs officers' questions about their travel, identity, residence, baggage and anything they are carrying, and must produce and unpack baggage for examination if required.
• Where a red/green channel system operates at a customs port or airport, entering the red channel constitutes a declaration; leaving without making any declaration is deemed a declaration that no dutiable, prohibited or restricted goods are being carried.
• Failure to comply with any of these requirements is an offence carrying a fine of €5,000 on summary conviction.