I am informed by the Revenue Commissioners that the control and examination function such as that which was performed in the case in question is essential in safeguarding national and EU revenues, and in ensuring compliance with importation prohibitions and restrictions.
The examination was carried out under the provisions of the Customs Code [Council Regulation (EEC) No. 2913/92], that specifies that responsibility for the production of goods required to be examined and the associated costs rests with the declarant. Article 69.1 of the Customs Code states:
Transport of the goods to the places where they are to be examined and samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant. The costs incurred shall be borne by the declarant.
The above procedure was implemented by Revenue with effect from 1 March 2014 following an extensive consultative process with key stakeholders in Dublin Port. The implementation of the procedures was also discussed with the Customs Consultative Committee, a group representing importers, exporters , the logistics sectors and Revenue.
There are three freight compounds in Dublin Port. The compound operators are obliged under the terms of their Revenue approvals to provide the necessary examination facilities. The costs associated with the production of the goods are a matter between the freight compound operators and the importer and his agents. Revenue has no role in the setting of the charges involved.
The Revenue Commissioners have also advised that most imported goods are cleared through Customs without the need for a physical examination. The examination in the case in question was not a random selection, but was based on Revenue's risk criteria.
