Customs Act 2015 section 37

Authorisations

Section 37 deals with the power of the Revenue Commissioners to authorise officers and other persons to carry out customs functions, and to revoke such authorisations.

• The Revenue Commissioners may designate any of their officers as customs officers, with authority to collect, manage and account for customs duties.
• Authorised officers may also enforce prohibitions and restrictions on the import and export of goods, and carry out any other functions the Commissioners consider necessary that are not already assigned to another authority.
• Authorisations remain valid even if a Commissioner dies or leaves office, ensuring continuity of customs operations.
• The Revenue Commissioners retain the right to revoke any authorisation granted under this section at any time.