Customs Act 2015 section 38

Exercise of functions

Section 38 deals with how the Revenue Commissioners may carry out their customs duties functions, including the ability of a single Commissioner to act and the delegation of powers to authorised officers.

• Any action the Customs Acts require or permit the Commissioners to take regarding customs duties can be carried out by any single Commissioner acting alone.
• Most powers, functions, and duties under the Customs Acts can be delegated to an officer authorised in writing by the Commissioners.
• Any such delegation must remain subject to the direction and control of the Commissioners.
• Delegation does not apply to certain reserved matters, specifically those under sections 6 (customs ports and airports), 39 (regulations), and 41 (international obligations).