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Dáil Éireann debate -
Friday, 27 Mar 1925

Vol. 10 No. 19

CEISTEANNA—QUESTIONS. ORAL ANSWERS. - COMMERCIAL MOTOR VEHICLES FOR EXHIBITION.

asked the Minister for Finance if he will state why the Revenue Commissioners refused to accede to a request by Irish motor traders to import, under bond and without payment of duty, complete commercial motor vehicles for exhibition at the Royal Dublin Society's Spring Show; whether the motor traders were willing to guarantee that the duty would be paid on any vehicles sold or placed in stock as a result of the exhibition and that the other vehicles would be returned; whether he is aware that such action on the part of the Revenue Commissioners means that traders and producers visiting the Show will be deprived of the opportunity of inspecting the latest and most up-to-date commercial vehicles and thus improving their methods of transport; and whether he will reconsider his decision on this matter.

There is no provision in law for the delivery of dutiable goods out of the custody of the officers of the Revenue Department without payment of duty, unless the goods are removed under bond to a warehouse specially approved by the Revenue Commissioners for the deposit of such goods. The premises of the Royal Dublin Society are not so approved and, therefore, the request of the motor traders could not be granted. It is not clear that the refusal of the motor traders' request will have the effect indicated in the question as the Revenue Commissioners are prepared to repay, in the event of any of the vehicles being returned after exhibition, any duty paid thereon at importation.

Could the Revenue Commissioners not see their way to make the R.D.S. for the time being an approved bonded store in order to facilitate those people in trying to carry on business?

It is extremely doubtful whether such a thing ought to be done, because if a request is made to regard premises for a special occasion as a bonded warehouse and is agreed to, it is difficult to refuse similar requests, and on each occasion a staff is required and difficulty arises in connection with administration.

Will the Minister not take a guarantee from these people, who are responsible importers, for the amount of duty, in the event of not producing the goods at the end of the Show?

No; the matter must be dealt with in a legal form.

The Minister states that the money will be refunded. That would be all right if he would guarantee that the refund would be made when the goods are re-exported. But the usual practice is that it is months before a man gets his money back, with the result that it is looked upon as being worse than claiming a refund of income tax.

I think in regard to this special case, I can guarantee that arrangements will be made for the refund to be paid without delay.

What does the Minister mean by "without delay" approximately—will he say a week?

I would say within a month.

Is the Minister aware that there are thousands of pounds involved in this lodging of duty, and that to the mind of the ordinary man it seems that it is simply a way of having the use of the traders' money for months, free of interest?

No. It would not seem to be that at all. A concession is being asked for, and people ought to be very glad if they get it. If they do not get it they have no cause for complaint.

Could the Minister see his way to reduce the month to 14 days?

I do not definitely promise anything, if that is the way it is being taken.

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