A person is guilty of a particular offence against this Act or the regulations in respect of any act or omission done or omitted by the person outside the State:(a) if the act or omission causes any substance to come into the State, and(b) if the substance causes harm or is likely to cause harm to the environment of the State, and(c) if (apart from this section) the act or omission would have constituted that offence if it had been done or omitted within the State.
Protection of the Environment Operations Act 1997 No 156