Customs Act 2015 section 2

Interpretation

Section 2 sets out the definitions of key words and expressions used throughout the Customs Act 2015 to ensure consistent interpretation and application of the Act.

• The section defines over thirty terms used in the Act, including "Commissioners" (meaning the Revenue Commissioners), "goods" (anything whether animate or inanimate), "importation", "exportation", and "duties of customs".
• An "officer of customs" includes not only authorised Revenue officers but also members of the Garda Síochána or Defence Forces when employed on customs-related duties.
• Where a word or expression appears both in this Act and in the EU Union Customs Code, it carries the same meaning in both.
• The term "Customs Acts" — used across all Irish legislation — means this Act together with all other customs-related enactments, the EU Customs Code, and any binding EU decision relating to customs.