asked the Minister for Finance if it is an offence for an exporter in the United Kingdom to invoice and distribute in the Republic goods at a price lower than the exporter expects to be paid; and whether the Revenue Commissioners have the powers needed to deal with this circumvention of import duties and levies.
Ceisteanna—Questions. Oral Answers. - Price of Goods Invoiced from United Kingdom.
32.
The onus of making proper customs declarations in respect of imported goods rests entirely on the importer. It is not an offence under customs law for an exporter abroad to furnish incorrect invoices to an importer, but an importer who uses such invoices to support an under-declaration of the value of goods is guilty of an offence. The Revenue Commissioners have the powers necessary to deal with such evasions of import duties and levies.