(1) In this section "transport operator" means a person or class of persons -

(a) concerned with any aspect of the movement of persons, conveyances or goods out of the State, or

(b) any person directly concerned with the movement of persons, conveyances or goods into the State,

to whom regulations made by the Revenue Commissioners under this section relate.

(2) For the purposes of the prevention, detection and investigation of offences under the Customs Acts and the statutes relating to the duties of excise, the Revenue Commissioners may make regulations requiring a transport operator or class of transport operator to provide to the Revenue Commissioners, in relation to persons, conveyances or goods, entering or leaving the State, or about to enter or leave the State, by air or by sea, the following to the extent known to the transport operator concerned:

(a) a list specifying the name and nationality of each person carried or to be carried on board the conveyance and in such form, and containing such other information relating to the person, as may be prescribed in the regulations;

(b) details of the members of the crew of the conveyance;

(c) such information in respect of the conveyance or goods as may be prescribed in the regulations;