European Communities (Customs) (No. 2) Regulations, 1992.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the European Communities (Customs) (No. 2) Regulations, 1992.
2 Commencement.
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paragraphs: These Regulations shall come into operation on the 1st day of January, 1993.
3 Definitions.
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paragraphs: In these Regulations, and in any amendments made by these Regulations to any enactments or Statutory Instruments—
"the Act of 1876" means the Customs Consolidation Act, 1876 (1876, c.36);
"Commissioners" means Revenue Commissioners;
"Community" means the European Economic Community;"Community goods" means goods:
—wholly obtained or produced in the customs territory of the Community and not incorporating goods imported from countries or territories not forming part of the customs territory of the Community;
—imported from countries or territories not forming part of the customs territory of the Community which have been released for free circulation;
—obtained or produced in the customs territory of the Community, either from goods referred to in the second indent alone or from goods referred to in first and second indents;
"third country goods" means goods from countries or territories not forming part of the customs territory of the community which have not been released for free circulation within the meaning of Article 10 (1) of the Treaty establishing the European Economic Community;
"Member State" means the territory of any country within the customs territory of the Community;
"non-Member State" means the territory of any country which is not a Member State.
4 Application of Customs Act 1849.
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paragraphs: Insofar as section 43 of the Customs Act 1849 (12 & 13 Vict. c.90) relates to the entry of goods, the said section shall apply only to third country goods.
5 Application of Act of 1876.
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paragraphs: (1) Insofar as section 47 of the Act of 1876 provides for the forfeiture of goods found concealed on board any ship, the said section shall apply only to third country goods or goods subject to any prohibition or restriction on importation or exportation.
(2) The reference to goods in section 51 of the Act of 1876 shall be construed as a reference to third country goods.
(3) The provisions of sections 64, 73 and 75 of the Act of 1876 shall apply only to third country goods.
(4) In section 66 of the Act of 1876—
( a ) "goods or other things" shall be construed to mean third country goods or goods subject to any prohibition or restriction on importation or exportation, and
( b ) "goods" where it occurs secondly, shall be construed to mean third country goods.
(5) Section 102 of the Act of 1876, as amended by section 3 of the Customs, Inland Revenue and Savings Bank Act 1877 (40 & 41 Vict. c. l3), insofar as it prohibits the exportation of goods without the presence or authority of an officer of Customs and Excise and before entry of the goods, shall apply only to goods being exported to a non-Member State.
(6) Section 177 of the Act of 1876 shall be construed as if the words "or if any goods" where they first occur, referred only to third country goods.
(7) The reference in section 185 of the Act of 1876 to foreign goods shall be construed as a reference to third country goods or goods which are subject to any prohibition or restriction on importation.
(8) Section 186 of the Act of 1876 shall be construed as if the words "any goods imported into the United Kingdom" referred only to goods imported from a third country or goods subject on importation to any prohibition or restriction.
6 Application of Revenue Act 1884.
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paragraphs: The reference in section 2, subsection (1) of the Revenue Act, 1884 (47 & 48 Vict. c.62.) to inward cargo shall be construed as a reference to third country goods.
7 Application of Customs and Inland Revenue Act 1881.
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paragraphs: (1) Section 9 of the Customs and Inland Revenue Act, 1881 (44 & 45 Vict. c. l2.), insofar as it prohibits
( a ) the unshipping or landing of goods unless in the presence or with the authority of an officer of Customs and Excise, and
( b ) the transhipment or removal of unshipped goods into any other boat or craft previously to their being landed, without the permission of an officer of Customs and Excise
shall apply only to third country goods.
(2) The requirements of section 11 of the Customs and Inland Revenue Act, 1881 (44 & 45, Vict. c.12.) shall, subject to the provisions of Community legislation for the time being in force, apply to goods being exported to a non-Member State and shall not apply to goods being exported to another Member State.
8 Application of Section 29 of the Finance Act, 1971 .
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paragraphs: (1) In this Regulation, references to section 29 of the Act of 1971 are to the section of the Finance Act, 1971 , inserted by the Customs and Excise (Miscellaneous Provisions) Act, 1988 (No. 10 of 1988).
(2) Insofar as subsection (2) of section 29 of the Act of 1971 applies to a person who is entering the jurisdiction of the State, having come from another Member State, or to a person who is leaving the jurisdiction of the State for another Member State, it shall so apply, on or after the 1st day of January, 1993, only to the extent that an officer of Customs and Excise has reason for believing that there may be included in that person's baggage or brought with him goods which, as the case may be, are subject on importation to any prohibition or restriction or are subject on exportation to any prohibiton or restriction.
(3) Nothing in paragraph (2) of this Regulation shall affect the application of the said subsection (2) in any case where:
( a ) Customs controls and formalities are exercisable by virtue of Community provisions for the time being in force in relation to persons, or goods in their baggage or brought with them, arriving in or departing from the jurisdiction of the State, or
( b ) an officer of Customs and Excise has reason to doubt whether a person entering the jurisdiction of the State has come from another Member State, or whether a person leaving the jurisdiction of the State is travelling to another Member State.
(4) Where a person entering the jurisdiction of the State by air continues or resumes his journey by air to a destination in the State which is not the place where that person is regarded for the purposes of this section as entering the State, subsections (1) and (2) of section 29 of the Act of 1971 shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the State, insofar as Community legislation for the time being in force so allows.
9 Restriction of Section 12(1) and section 12 (2) of the Customs and Excise (Miscellaneous Provisions) Act, 1988 .
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paragraphs: The powers conferred on the Minister for Finance under section 12, subsections (1) and (2) of the Customs and Excise (Miscellaneous Provisions) Act, 1988 (No. 10 of 1988), shall be exercised only where the said Minister is of the opinion that the exercise of the said powers is necessary for purposes connected with:
( a ) the importation into the State by land of third country goods including such goods conveyed through one or more other Member States; or
( b ) the exportation from the State by land of goods destined for a non-Member State; or
( c ) the control of goods which, as the case may be, are subject to any prohibition or restriction on importation or exportation.
10 Amendment of Customs (Land Frontier) Regulations 1968 to 1988.
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paragraphs: The Customs (Land Frontier) Regulations, 1968 ( S.I. No. 117 of 1968 ), as amended by the Customs (Land Frontier) Regulations, 1978 ( S.I. No. 324 of 1978 ), and the Customs (Land Frontier) Regulations, 1988 ( S.I. No. 299 of 1988 ) are hereby amended—
( a ) by the substitution of the following for Regulation 4:
"4. In these Regulations—