Vol. 409 No. 5
38 Mr. Kenny asked the Minister for Finance if, having regard to his reply to Parliamentary Question No. 56 of 18 April 1991, he will outline the nature and circumstances of the cases under which seized goods by customs officers may be released immediately upon detection by payment of compromise sums; and if he will make a statement on the matter.
I am informed by the Revenue Commisisoners that the procedure in question, which was first introduced generally in 1989, applies in cases of smuggling detections of dutiable goods where the offence is minor and of a noncommercial nature, and also in cases of less serious commercial offences. In determining whether an offence is covered by the procedure, officers are guided by the amount of import charges payable.
Goods liable to high import charges — such as spirits, wines and tobacco products — prohibited goods and livestock are not covered by the procedure. In general, an offer of immediate release of goods would not be made where an offender has been detected previously, where a crew member of a ship or aircraft is involved, or where there are aggravating circumstances, for example, obstruction or assault of officers.
I understand from the commissioners that the procedure, which enables the less serious smuggling cases to be dealt with expeditiously, is operating satisfactorily and is availed of in the majority of these cases.
