Customs Act 2015 section 41

Naples II Convention and CIS Decision

Section 41 provides for the continued application in the State of two EU instruments — the Naples II Convention and the Customs Information System (CIS) Decision — which facilitate cooperation between EU Member States in combatting customs offences.

• The Naples II Convention on mutual assistance between customs administrations continues to have force of law in the State, with the Revenue Commissioners designated as the national authority and competent customs administration under the CIS Decision.
• The Data Protection Commissioner is designated as the national supervisory authority for both the Naples II Convention and the CIS Decision, with data protection provisions now governed by the Data Protection Act 2018.
• The State has opted out of certain Naples II Convention provisions relating to cross-border hot pursuit, cross-border surveillance, and covert investigations, though the Government may opt in to these at a future date by order approved by both Houses of the Oireachtas.
• The Minister may make regulations to give full effect to both instruments, and Irish courts must take judicial notice of any rulings or opinions of the Court of Justice of the European Union on the meaning of either instrument.