I am advised by Revenue that it is aware of the emerging trend of the misuse of nitrous oxide and it is closely monitoring importations of nitrous oxide containers.
Revenue has a range of powers under the Criminal Justice (Psychoactive Substances) Act 2010 to detain and seize psychoactive substances. Nitrous oxide containers are not prohibited goods as they have a number of legitimate uses for example in the food industry. However, where Revenue has reasonable grounds for believing that the goods being imported will not be used for legitimate purposes and that the psychoactive substance is being acquired for human consumption then Revenue has the power to detain such goods.
Apart from the powers available to Revenue under the Criminal Justice (Psychoactive Substances) Act 2010, I am advised that Revenue works closely with other agencies in the State including An Garda Síochána, the Department of Justice and Equality and the Health Products Regulatory Authority, in acting against the illegal drugs trade. I am assured by Revenue that combating the importation of any prohibited or restricted goods into this jurisdiction is, and will continue to be, a priority. Its actions in this area are kept under constant review to ensure they address any new and emerging trends.