Customs Act 2015 section 9

Report inwards and outwards of vessels

Section 9 sets out the obligations on ship masters to report to the Revenue Commissioners when their vessels arrive in or depart from Ireland, and the penalties for failing to do so.

• The master of any vessel entering or leaving Ireland must submit a report of the vessel to the Revenue Commissioners in accordance with their regulations, whether the vessel is carrying cargo or travelling empty (in ballast).
• The master must also answer any questions put by a customs officer about the voyage, the vessel, passengers, crew, baggage, vehicles and any goods or stores on board.
• The Revenue Commissioners may make regulations specifying the circumstances, timing, location, format and details required for these reports, and may set different requirements for different types of vessels and activities.
• Failure to comply with these reporting and questioning obligations is a criminal offence, carrying a fine of up to €5,000 on summary conviction.