Authority and criteria for duty-free facilities
The Minister cited the 1876 Customs Consolidation Act for sea transport and regulations applying it to air transport. He could not provide the statutory criteria for granting the facilities.
asked the Minister for Finance the authority under which duty-free facilities are provided by this country's sea and air transport operators.
Comment on this
The authority under which duty-free facilities are provided in respect of sea transport is section 126 of the Customs Consolidation Act, 1876. This provision is applied to air transport by Article 25 of the Customs and Excise (Aircraft) Regulations, 1964.
Comment on this
No. Sea transport is covered by the 1876 Act and that is applied to air transport by Article 25 of the Customs and Excise (Aircraft) Regulations, 1964.
Comment on this
What case must be made in order to be considered for this facility? In what circumstances may such be granted? I know the cases where it has been granted. Are there any criteria which must guide the Minister and his Department in providing this facility?
Comment on this
I cannot give the Deputy the information which I think he is seeking because I have not the sections in front of me. I imagine the Deputy is aware of the fact that in regard to certain changes which were made relatively recently there are certain criteria laid down, one of which is that it has to be agreed between the two countries concerned. I do not have the information which the Deputy is seeking about the statutory criteria.