asked the Minister for Finance whether he will instruct the Customs officials on the Northern Border that, where declarations are required to exempt from duty materials required for agriculture, such as washing soda, the importers should be informed of this and not charged duty unless they fail to make the declaration.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY EXEMPTION DECLARATIONS.
All Customs officials, including the officials employed at the land frontier, have already been instructed as indicated in the question.
May I ask if it is still the fact that a man is allowed to pay the duty on washing soda used for agricultural purposes and that he is then refused a refund because he did not make a declaration first?
I do not know. I do not know what may occur in individual cases.
Will the Minister make further inquiries?
I do not think it is necessary to make further inquiries, because the matter has been dealt with in the Finance Bill, which will become law to-morrow.
If such a case has occurred recently will the Minister allow a refund of the money to the farmer where the declaration has not been made prior to the duty having been paid?
I do not know in the first instance whether I would have any power to allow a refund. I can look into that matter if individual cases are put up, but even if I had the power I do not know, without considering the facts, whether it would be desirable to agree to allow a refund. I can only promise to consider the matter.
In view of the Minister's remark, "I do not know," in replying to the supplementary question, what reason is there for making further inquiries?