Customs Act 2015 section 43

Council Convention on centralised customs clearance

Section 43 gives legal effect in Ireland to the EU Convention on centralised customs clearance, which deals with how national collection costs are shared when customs duties are passed to the EU budget.

• The Convention on centralised customs clearance, agreed in Brussels on 10 March 2009, is given the force of law in Ireland and courts must recognise it without requiring separate proof.
• The Revenue Commissioners are designated as both the authorising and assisting customs authorities under the Convention, meaning they fulfil the roles required by Articles 3, 4 and 5.
• Ratification of the Convention into national law enables Ireland to participate fully in centralised customs clearance arrangements under the EU Customs Code and to benefit financially from those arrangements.
• The full English text of the Convention is set out in Schedule 2 of the Customs Act 2015 for ease of reference.