Customs Act 2015 section 16

Trial of offences summarily or on indictment

Section 16 sets out the criteria used to determine whether a customs offence involving the improper importation or exportation of goods is tried summarily (in the District Court) or on indictment (in a higher court), based on the value of the goods involved.

• The summons or charge must include an estimated value of the goods, and the defendant may challenge that estimate by giving notice to the prosecution at least four days before the District Court hearing date (or later with the court's permission).
• If the estimated value is not challenged, it is accepted as the value of the goods for trial purposes; if three times that value exceeds €1,900, the offence must be tried on indictment rather than summarily.
• If the estimated value is challenged, the District Court judge must first determine the value of the goods before proceeding; if three times the determined value exceeds €1,900, the case must likewise be tried on indictment.
• The value of goods is based on the open market price (after payment of any duty) at or around the date of the offence; for prohibited goods, the value is based on the price they could be expected to fetch on the unlawful market.