Customs Act 2015 section 6

Customs ports and airports

Section 6 deals with the power of the Revenue Commissioners to designate locations in the State as customs ports or customs airports, and the classification of customs airports into two types.

• The Revenue Commissioners, in consultation with the Minister for Transport, Tourism and Sport, may appoint any place in the State as a customs port or customs airport, subject to conditions or restrictions.
• Customs airports are classified as either Type I (large international airports with a permanent customs presence) or Type II (smaller airports subject to restrictions such as advance notification requirements, limited arrival times, or limited originating locations).
• The Commissioners may amend or revoke any appointment of a customs port or airport, and may also amend or revoke any conditions or restrictions attached to that appointment.
• Existing customs port and airport appointments made under previous legislation continue in force for five years from the date of passing of the Act, and remain subject to the same power of amendment or revocation.