asked the Minister for Finance if he will outline the Customs and Excise arrangements in respect of sea-going yachting boats entering private yacht clubs; the requirements on such clubs to maintain records; and the authority of customs officers to enter such premises to check on the arrival of, or the importation of new crafts and the contents thereof.
Written Answers. - Yacht Clubs Customs and Excise Requirements.
48.
I am informed by the Revenue Commissioners that all yachts arriving from abroad may enter private yacht clubs without any Customs and Excise restriction, provided that the normal health and boarding requirements for arriving vessels have been first complied with. Under these requirements, vessels arriving from abroad must be made available for customs (including health) inspection and control at one of the various ports throughout the country approved for this purpose. Any import charges due on arriving vessels, or on dutiable goods (other than ships' stores and goods covered by duty-free allowances) on board, must also be paid at importation.
There is no statutory Customs and Excise requirement on private yacht clubs to keep records relating to yachts. Customs and Excise staff have power to patrol all parts of the shore and also have power to search any premises under warrant if they have reason to suspect that goods in respect of which a customs offence has been committed are kept there.