Customs Act 2015 section 15

Miscellaneous customs offences

Section 15 sets out a range of miscellaneous criminal offences related to the improper importation and exportation of goods, interference with customs officers and their equipment, and tampering with customs seals or documentation.

• It is an offence to obstruct customs officers, damage their equipment or property, destroy goods to avoid seizure, or interfere with customs seals, locks or marks
• Signalling to assist unlawful importation or exportation, concealing goods in vehicles for smuggling, and forging customs marks or documents are all criminal offences
• Where customs seals or marks on a vessel or aircraft are tampered with, the master of the vessel or pilot-in-command is deemed to be the person responsible for the goods
• A person convicted of any offence under this section faces a fine of up to €5,000, imprisonment for up to 12 months, or both