Customs Act 2015 section 39

Regulations

Section 39 grants the Revenue Commissioners and the Minister for Finance broad powers to make regulations for the administration and enforcement of customs law, including controls on goods moving by land, pipeline, cable, or post.

• The Revenue Commissioners may make regulations covering the securing, payment, collection, remission, or repayment of customs duties, as well as procedures for conveyances, goods, crew, passengers, and baggage arriving in or departing from Ireland.
• The Minister for Finance may make separate regulations governing customs controls on goods imported into or exported from Ireland by land, including powers to restrict routes, designate frontier crossing points, and require vehicles to stop for customs inspection.
• All regulations made under this section must be laid before Dáil Éireann and can be annulled if a resolution to that effect is passed within 21 sitting days, though anything already done under the regulation before annulment remains valid.
• Breaching a provision of these regulations that is designated as a penal provision is a criminal offence, carrying a fine of up to €5,000 on summary conviction.