Customs Act 2015 section 13

Control of postal traffic

Section 13 sets out the customs rules that apply to goods sent and received through the postal system in cross-border mail, including the powers of customs officers to examine postal packets, the obligations of the postal authority, and how duty and tax on such goods are collected.

• All cross-border postal packets are subject to the Customs Acts, and customs officers may open and examine them without notifying the recipient
• The postal authority must collect duty and tax on low-value cross-border goods (below the customs declaration threshold) and pay it over to the Revenue Commissioners
• The postal authority is responsible for facilitating customs examinations, including providing premises, opening and repacking packets, and bearing the associated costs (except sampling costs, which fall on the goods owner)
• Failure to comply with the duty collection or examination requirements is a criminal offence carrying a fine of up to €5,000 on summary conviction