Customs Act 2015 section 36

Duties of customs

Section 36 establishes that the Revenue Commissioners have overall responsibility for customs duties and confirms their status as the customs authority under the Customs Code.

• All customs duties fall under the care and management of the Revenue Commissioners.
• The Revenue Commissioners are formally recognised as the customs authority for the purposes of the Customs Code.
• The Commissioners have broad powers to raise, collect, receive and account for customs duties.
• Their powers in relation to customs duties are as extensive as those they hold for any other duties and taxes they manage.