Further to my previous response to the Question No. 215 of 8 July 2014, the Revenue Commissioners have advised that the importer in question employed a Customs clearance agent to handle the import process, as is normal practice for the importation of goods. The decision by Revenue to examine this container was conveyed to the Customs clearance agent employed by the importer. The decision on whether or not the importer (or the declarant) wishes to be present during the examination is a matter between the importer and the agent and is not a matter for the Revenue Commissioners.
In relation to the premises used for examination of goods, Article 239 of Commission Regulation (ECC) No 2454/93 states:
The goods shall be examined in the places designated and during the hours appointed for that purpose by the customs authorities.
However, the customs authorities may, at the request of the declarant, authorise the examinations of goods in places or during hours other than those referred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Each freight compound operator is obliged by Revenue, under the terms of his conditions of approval to operate such a compound, to have proper examination facilities in place for the conduct of Customs examinations.
The decisions regarding the selection of import agent, the routing of the goods, and the freight compound through which the goods were imported are decisions that are made by the importer or persons acting on his behalf.
The Customs Code provides that the declarant is responsible for any costs incurred in the examination process and compound operators generally raise a charge for this service. As advised in the reply to Question No. 215 on 8 July, 2014, the costs for the provision of the examination facilities and for stripping and repacking containers are costs determined by the freight compound operators. There are three freight compound operators in Dublin Port. The Deputy will appreciate that it would be inappropriate for the Revenue Commissioners to have a role in the setting of commercial charges between competing businesses.
Officers from Revenue's Customs Service carry out a wide range of functions and interventions to ensure that Ireland's import and export trades are facilitated as effectively and efficiently as possible, but with due regard to the wide range of control measures in place to prevent the illegal importation of goods, and to ensure that the correct customs duties are paid. It would not be practicable from cost, resource management or risk management perspectives to facilitate the physical examinations of containers at the widely dispersed nationwide locations of importers.
Revenue carries out a risk analysis on all consignments coming from outside the EU. This analysis is based on a range of criteria that includes assessing risk such as food and product safety, counterfeit goods, fiscal, illicit drugs and tobacco smuggling. In addition to the risk based interventions, Revenue is also obliged under EU legislation (Commission Regulation (EEC) No 2454/93, Chapter 5, Article 4f, 2), to implement a program of random interventions. The Deputy will understand that the specific risks that trigger interventions in any particular case are confidential.
With reference to the Deputy's reference to VAT audits and other related interventions, these are generally inspections of the taxpayers books and records, and are conducted by correspondence or in the taxpayers place of business. In general these interventions do not involve inspection of goods or stock in transit. Where costs are incurred in relation to these interventions (e.g. accountant or tax advisor charges), such costs are borne by the taxpayer.
