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It must be read alongside relevant sections of the Customs Act 2015 and SI No. 613 of 2016, and clarifies how the law, regulations, and general procedure apply. The manual covers approvals for landing and departure, offences, reporting duties, arrivals at customs airports, and procedures for aircraft and goods movement, including simplified processes between customs airports and onward movement to other member states. 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It should not be assumed that the guidance is comprehensive or definitive in every case.",{"name":118,"@type":109,"acceptedAnswer":119},"What topics are covered for aircraft arrivals at customs airports?",{"text":120,"@type":112},"The manual addresses customs airports, accounts of arrivals and departures, bringing aircraft to approved locations, crews’ effects, dutiable aircraft equipment, and actions where aircraft do not arrive.","https://schema.org",{"og:url":83,"og:type":123,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":125,"canonical":83},"index,follow",{"doc_id":127,"site_id":62},642024,1792720716,{"code":4,"msg":5,"data":130},{"doc_id":127,"user_id":131,"nickname":92,"user_avatar":132,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":138,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":128,"read_time":143},962090760505,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Tax and Duty Manual Civil Aviation Manual  \nCivil Aviation Manual  \nThis document should be read in conjunction with section 6, 7, 10 and 11 of the Customs Act 2015  \nand SI No. 613 of 2016  \nThis document last reviewed November 2025  \nQueries: [RGR.TempStore@revenue.ie](RGR.TempStore@revenue.ie)[ ](RGR.TempStore@revenue.ie)VPN 63481/63234  \nThe information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.  \nTable of Contents  \nSection 1- Introduction and Definitions .........................................................................................5  \n1.1 Introduction ..........................................................................................................................5  \n1.2 Definitions ............................................................................................................................5  \n1.3 Doubts and difficulties ..........................................................................................................7  \nSection 2- Law, Regulations and General Procedure.....................................................................8  \n2.1 Law .......................................................................................................................................8  \n2.2 General effect of the Customs Act .......................................................................................8  \n2.3 Approval of places of landing and/or departure ..................................................................8  \n2.4 Offences................................................................................................................................9  \n2.5 Relations with airport officials and others .........................................................................10  \nSection 3- Reporting Requirements............................................................................................. 11  \n3.1 Law ..................................................................................................................................... 11  \n3.2 Reports inwards and declarations outwards ......................................................................11  \nSection 4- Arrivals at Customs Airports........................................................................................ 12  \n4.1 Customs airports ................................................................................................................ 12  \n4.2 Account of arrivals and departures .................................................................................... 12  \n4.3 Aircraft to be brought to approved location within the airport .........................................12  \n4.4 Crews’ effects ..................................................................................................................... 13  \n4.5 Dutiable aircraft equipment ............................................................................................... 13  \n4.6 Non-arrival of aircraft ......................................................................................................... 13  \nSection 5- Procedure Applicable to Aircraft Engaged in Third Country Traffic which carries Passengers or Goods for Disembarkation or Unloading at more than one Customs Airport ...........14  \n5.1 General ............................................................................................................................... 14  \n5.2 Passengers .......................................................................................................................... 14  \n5.3 Crew members ................................................................................................................... 14  \n5.4 Cargo....................................................................................................","cbCaitFcXbDDLD2H","https://ap.wps.com/l/cbCaitFcXbDDLD2H","pdf",562915,46,"English","# Section 1- Introduction and Definitions\n## 1.1 Introduction\n## 1.2 Definitions\n## 1.3 Doubts and difficulties\n# Section 2- Law, Regulations and General Procedure\n## 2.1 Law\n## 2.2 General effect of the Customs Act\n## 2.3 Approval of places of landing and/or departure\n## 2.4 Offences\n## 2.5 Relations with airport officials and others\n# Section 3- Reporting Requirements\n## 3.1 Law\n## 3.2 Reports inwards and declarations outwards\n# Section 4- Arrivals at Customs Airports\n## 4.1 Customs airports\n## 4.2 Account of arrivals and departures\n## 4.3 Aircraft to be brought to approved location within the airport\n## 4.4 Crews’ effects\n## 4.5 Dutiable aircraft equipment\n## 4.6 Non-arrival of aircraft\n# Section 5- Procedure Applicable to Aircraft Engaged in Third Country Traffic\n## 5.1 General\n## 5.2 Passengers\n## 5.3 Crew members\n## 5.4 Cargo\n## 5.5 Stores\n## 5.6 Documentation\n## 5.7 Carriage of Cargo\n## 5.8 Diverted aircraft\n# Section 6- Simplified Procedures for Non-Union Goods\n## 6.1 General\n## 6.2 Removal by air\n## 6.3 Clearance or onward movement of non-Union goods at a Customs airport\n# Section 7- Movement of Non-Union Goods to Another Member State\n## 7.1 General\n## 7.2 Removal by air or by road using the NCTS (T1) procedure\n## 7.3 Simplified Procedure for transport by air\n# Section 8- Departure of Aircraft Engaged in Third Country Traffic\n## 8.1 General","[{\"question\":\"What legislation and legal references does the Civil Aviation Manual rely on?\",\"answer\":\"It should be read with section 6, 7, 10 and 11 of the Customs Act 2015, and with SI No. 613 of 2016.\"},{\"question\":\"Does the manual provide legal advice?\",\"answer\":\"No. The information is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or definitive in every case.\"},{\"question\":\"What topics are covered for aircraft arrivals at customs airports?\",\"answer\":\"The manual addresses customs airports, accounts of arrivals and departures, bringing aircraft to approved locations, crews’ effects, dutiable aircraft equipment, and actions where aircraft do not arrive.\"}]","Civil Aviation Manual - Tax and Duty Manual | PDF",116]