Customs Act 2015 section 8

Customs control of movement of vessels into and out of State

Section 8 sets out the rules governing where vessels must arrive and depart when entering or leaving the State, including the obligations on vessel masters to use approved customs ports and the procedures to follow when emergency circumstances force a diversion.

  • Vessels entering or leaving the State must use approved customs ports for berthing, and all passengers, crew, baggage and goods must be loaded or unloaded only at approved places within those ports.
  • Exceptions apply where a vessel is compelled to divert to a non-approved location due to legal or navigational requirements, accident, severe weather or other unavoidable cause.
  • Where a vessel does land at a non-approved place due to such emergency circumstances, the master must promptly notify customs and comply with any directions given by a customs officer regarding the vessel and everything on board.
  • Breach of any of these requirements is a criminal offence carrying a fine of €5,000 on summary conviction.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.