Customs Act 2015 section 14

Offences relating to improper importation or exportation of goods

Section 14 creates criminal offences for the improper importation or exportation of goods, including duty evasion and breaching import or export prohibitions, and sets out the penalties that apply.

• It is a criminal offence to evade or attempt to evade customs duties on imports or exports, or to handle goods with the intent to defraud the State of those duties.
• It is also a criminal offence to import, export, or handle goods that are subject to any prohibition or restriction, regardless of whether the goods have been unloaded.
• Penalties range from a €5,000 fine and/or up to 12 months' imprisonment on summary conviction, up to a fine of €125,000 (or three times the value of the goods where that value, including duty and tax, exceeds €250,000) and/or up to 5 years' imprisonment on indictment.
• A criminal prosecution under this section does not prevent separate civil proceedings to recover any customs duties owed.