On 20 December 2016, the Iris Oifigiúil (Official Journal) published a set of Statutory Instruments designed to bring the Irish Customs Laws and Regulations into synch with the new Union Customs Code and the Customs Act 2015. The Statutory Instruments published on 20 December are:
- S.I. No. 610 of 2016 European Union (Customs Code) Regulations 2016. These Regulations give effect to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 insofar as a number of cross references to the former Community Customs Code are substituted by corresponding cross references to the new Union Customs Code and by the deletion of section 51 of the Customs Act 2015 in relation to the calculation and payment of interest.
- S.I. No. 611 of 2016 Customs Act 2015 (Commencement) Order 2016. This Order appoints 31 December 2016 as the date on which the Customs Act 2015 comes into operation.
- S.I. No. 612 of 2016 Customs (Reports Inwards and Outwards by Vessels) Regulations 2016. These Regulations are made by the Revenue Commissioners under the provisions of section 9(3) of the Customs Act 2015 and will come into force on 31 December 2016. The Regulations set out the reporting requirements of the master of a vessel entering or departing the State.
- S.I. No. 613 of 2016 Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016. These Regulations are made by the Revenue Commissioners under the provisions of section 11(3) of the Customs Act 2015 and will come into force on 31 December 2016. The Regulations set out the reporting requirements of the pilot-in- command of an aircraft entering or departing the State.
- S.I. No. 614 of 2016 Customs (Electronic Filing of Returns) Order 2016. This Order is made by the Revenue Commissioners under the provisions of section 917E of the Taxes Consolidation Act 1997 and will come into force on 31 December 2016.
The Order is to be read in conjunction with the Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016.
The Order and the Regulations underpin Revenue’s requirement that a return must be provided by electronic means in respect of a vessel or an aircraft entering or departing the State under section 9 or 11 respectively of the Customs Act 2015. The Customs (Electronic Filing of Returns) Order 2014 (S.I. No. 474 of 2014) is revoked.
- S.I. No. 615 of 2016 Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016. These Regulations are made by the Revenue Commissioners under the provisions of section 917E of the Taxes Consolidation Act 1997 and will come into force on 31 December 2016.
The Regulations are to be read in conjunction with the Customs (Electronic Filing of Returns) Order 2016.
The Regulations and the Order underpin Revenue’s requirement that a return must be provided by electronic means in respect of a vessel or an aircraft entering or departing the State under section 9 or 11 respectively of the Customs Act 2015.
The Revenue Commissioners may, on application, exclude a person from the obligation to file electronically if they are satisfied that the person does not have the capacity to do so, and in this context “capacity” is taken to mean sufficient access to the Internet and in the case of an individual is not prevented by reason of age, physical or mental infirmity from filing electronically. A person aggrieved at a failure by the Revenue Commissioners to exclude them from the requirements may appeal that failure to the Appeal Commissioners. An excluded taxpayer may, if circumstances change, have that exclusion revoked and that decision may also be appealed to the Appeal Commissioners.
The Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014 (S.I. No. 475 of 2014) are revoked.
