Updated to 16 January 2026
(Act No. 21 of 2025 and S.I. No. 11 of 2026)
Contents
Commencement
| Section |
Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|
Ss. 1-4 |
6 April 1950 |
Commenced as per s. 25(5) |
|
Ss. 5-19 |
5 July 1950 |
Commenced on enactment |
|
S. 20(1)-(5) |
24 July 1941 |
Commenced as per s. 20(6) |
|
S. 20(6) |
5 July 1950 |
Commenced on enactment |
|
S. 21(1) |
31 March 1950 |
Commenced as per s. 21(3) |
|
S. 21(2), (3) |
5 July 1950 |
Commenced on enactment |
|
Ss. 22-25 |
5 July 1950 |
Commenced on enactment |
|
Schs. 1, 2 |
5 July 1950 |
Commenced on enactment |
Amendments and other effects
| How Affected |
Affecting Provision |
|
Ss. 1-4 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
S.5, new rates of customs duty. |
20/1957, s.7 (7), sch., pt. 3 |
|
S.7 rep. |
18/1959, s.80, sch. 4, pt. 1 |
|
S.8 (1) rep. |
22/1965, s.66 (8), sch. 3, pt. 9 |
|
S.9 (2) am. |
7/2001, s.240, sch. 5 |
|
S.9 (2), inc. of customs penalty. |
10/1988, s.18 |
|
Ss. 12-15 rep., saving for s.12, conseq. provns. |
6/1967, ss. 358, 554-557, 559, 560, sch. 19, pt. 2 |
|
S.16 rep. |
21/1969, s.49 (6) (7) |
|
Ss. 17, 18 rep. |
14/1970, s.60, sch. 2 |
|
S.19 rep. |
10/1990, s.113 (5) (a) (i) (b) |
|
S. 22 am. |
15/1951, s.22 |
|
S. 22(1) am. |
37/2014, s. 99(1)(a), (b), sch. 4 |
|
S. 22(3)-(5) rep. |
37/2014, s. 99(1)(b) |
|
S.22 (6) appl. |
25/1958, s.61 (7) |
|
|
17/1966, s.27 (7) |
|
|
27/1974, s.84 (7) |
|
|
13/1986, s.111 (7) |
|
|
10/1987, s.51 (7) |
|
|
12/1988, s.67 (7) |
|
|
2/1999, ss. 215 (7), 217 (8) |
|
|
3/2000, s.155 (7) |
|
|
3/2003, s.169 (5) |
|
|
3/2008, s.142 (6) |
|
|
25/2008, s.100 (5) |
|
|
5/2010, s.162 (6) |
|
|
9/2012, s.139 (6) |
|
S. 22(6) am. |
37/2014, s. 99(1)(c) |
|
S. 22(6)(e) am. |
37/2014, s. 99(1)(d) |
|
S. 22(6)(f) ins. |
37/2014, s. 99(1)(e) |
|
S. 22(10) ins. |
37/2014, s. 99(1)(f) |
|
Sch. 2 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
S. 9 |
Customs and Excise (Aircraft) (Amendment) Regulations 1967 (S.I. No. 131 of 1967) |
|
|
Customs and Excise (Aircraft) Regulations 1964 (S.I. No. 189 of 1964) |
|
S. 12 |
Relief of Double Taxation (Taxes on Income: Ireland - U.S.A.) Regulations 1956 (S.I. No. 87 of 1956) |
|
|
Relief of Double Taxation (Taxes on Income : Ireland - U.S.A.) (S.I. No. 381 of 1951) |
