Customs Act 2015 section 12B

Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union)

Section 12B sets out the customs procedures that must be followed when goods enter or leave Ireland by ferry travelling to or from a destination outside the EU customs territory, including the requirement for carriers to submit a pre-boarding notification electronically to the Revenue Commissioners.

• Carriers (haulage companies, logistics firms, or any person responsible for transporting a vehicle by ferry) must submit a pre-boarding notification electronically to the Revenue Commissioners before the vehicle departs on or arrives from a ferry — this applies even to empty vehicles.
• The pre-boarding notification must include the master reference numbers for all customs declarations relating to goods on the vehicle, and must specify any relevant movements (such as postal consignments, temporary admissions, diplomatic imports, or goods moving under international conventions) for which no master reference number has been issued.
• Anyone in the supply chain who has made or intends to make a customs declaration for goods travelling by ferry must pass on the master reference number or movement details to the carrier (or to another party who knows the carrier's identity) as soon as the information is available — and in all cases before the vehicle checks in at the ferry port.
• Failure to comply with these obligations is a criminal offence, punishable on summary conviction by a fine of up to €5,000 or imprisonment for up to 12 months, or both — and a carrier cannot escape liability by appointing an agent to carry out these duties on its behalf.