S.I. No. 203/1987:

FREE PORTS (CUSTOMS AND EXCISE) REGULATIONS, 1987.

FREE PORTS (CUSTOMS AND EXCISE) REGULATIONS, 1987.

I, RAY MACSHARRY, Minister for Finance, in exercise of the powers conferred on me by section 12 of the Free Ports Act, 1986 (No. 6 of 1986), hereby make the following Regulations:--

1. These Regulations may be cited as the Free Ports (Customs and Excise) Regulations, 1987.

2. In these Regulations--

"the Act" means the Free Ports Act, 1986 ;

"the Commissioners" means the Revenue Commissioners;

"operator" means a person or persons designated under section 3 of the Act to manage and control a free port;

"licensed trader" means a person to whom a licence has been granted under section 4 of the Act;

"free port", "officer of customs and excise", "the Community", "goods" and "import duties" have the meanings respectively assigned to them by the Act.

3. (1) An operator shall provide such office accommodation, signs, notices and other facilities as the Commissioners shall consider necessary to enable officers of customs and excise to carry out their duties at a free port which is under the operator's management and control.

(2) An operator shall provide suitable markings defining, for customs purposes, the area of a free port which is under his management and control and the place or places approved by the Commissioners for persons or goods entering or leaving the free port.

(3) An operator shall provide such security measures as the Commissioners consider necessary to control the movement of persons and vehicles entering, leaving and within a free port which is under the operator's management and control and in relation to buildings and premises therein.

4. (1) Goods shall not be brought into a free port for delivery therein except to a licensed trader.

(2) Exemption from import duties on goods intended for delivery to a free port shall not be granted to persons other than a licensed trader or his authorised agent.

(3) Customs documents relating to the importation or removal from warehouse of goods intended for delivery to a free port shall bear the licence number of the licensed trader and a declaration that the goods are intended for delivery within a free port.

5. (1) No person shall leave a free port for another part of the State or enter a free port from another part of the State, or remove or bring in or be concerned in the removal or bringing in of any aircraft, hovecraft, ship, boat or vehicle between a free port and another part of the State, or remove or bring in or be concerned in the removal or bringing in of any goods between a free port and an other part of the State, except at such place or places in the area of a free port approved for such purposes by the Commissioners and during such hours as the Commissioners may specify in respect of such places either generally or for particular persons or for particular classes of goods.

(2) Where, in respect of particular consignments or for particular persons or for particular classes of goods, the Commissioners approve places, other than the ordinary approved places, or permit the movement of persons, aircraft, hovercraft, ships, boats or vehicles between a free port and another part of the State other than at ordinary approved places, or permit the removal or bringing in of goods outside the hours ordinarily specified, the approval or permission shall be subject to such special conditions as to security or otherwise as the Commissioners shall impose, and all persons concerned shall comply with such conditions.

(3) Prior to the removal of any goods from a free port, a declaration in a form approved by the Commissioners shall be delivered to an officer of customs and excise at a free port, and any import duties or other charges payable as a result of such removal shall be paid or otherwise secured to the satisfaction of the Commissioners.

6. (1) A person leaving a free port for another part of the State or entering a free port from another part of the state shall, if so requested by an officer of customs and excise, stop and allow the officer to examine and take an account of any goods carried or conveyed by him.

(2) A person in charge of a vehicle in motion (whether laden or unladen) leaving a free port for another part of the State, or entering a free port from another part of the State, shall, on being requested by an officer of customs and excise, stop the vehicle and allow the officer to examine the vehicle and any goods therein and to take an account of the goods.

(3) A person who stops, or who stops a vehicle, at the request of an officer of customs and excise shall truthfully answer any questions relating to his journey and to the goods carried or conveyed by him put to him by the officer.

7. A person conveying goods from a free port into another part of the State or into a free port from another part of the State shall carry with him an inventory in an approved form, signed by the carrier of the goods, showing the marks and number of the packages containing the goods, a description and indication of the quantities of the goods in each package, the names and addresses of the consignor and consignee of each package and, where any consignor or consignee listed on the inventory is a licensed trader, the number of the licence, and shall produce such inventory together with the goods to an officer of customs and excise if so requested by the officer.

8. (1) Every licensed trader shall keep, in respect of any trade, business or manufacture carried on by him in a free port, records and accounts in a form approved by the Commissioners in respect of any goods brought into or removed from a free port or received by him from another licensed trader or disposed of by him to another licensed trader.

(2) The entries to be made in the records and accounts by a licensed trader in respect of goods which are brought into or removed from a free port or received by him from another licensed trader or disposed of by him to another licensed trader shall be made within such time as specified by the Commissioners.

(3) Records and accounts required to be kept under this Regulation shall be kept at the premises of the licensed trader and, together with all other books and documents containing particulars on which the records and accounts are based, shall be preserved for as long as any of the goods to which they relate remain within a free port and for at least three years thereafter.

(4) Every licensed trader shall at all reasonable times permit any officer of customs and excise to examine any goods held by him within a free port and to inspect and take extracts from records, accounts and other books and documents required to be preserved by this Regulation and all trade books, records and accounts kept by him for the purpose of his business, and shall forthwith produce such goods, books or documents as the officer may require and render any necessary assistance to the officer in examining the goods and in inspecting and taking extracts from the books or documents.

9. Goods subject to import duties may not be brought into, or removed from or remain within, a free port except on provision of such security by the licensed trader concerned as the Commissioners may require.

GIVEN under my Official Seal, this 24th day of July, 1987.

RAY MACSHARRY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations govern the movement of persons, means of transport and goods into and out of a free port within the meaning of the Free Ports Act, 1986 and the keeping of records and other necessary aspects of customs control and procedure.