asked the Minister for Finance whether he is aware that the duty charged on wireless receiving sets is charged on the invoice price, and whether, in view of the fact that this invoice price includes the cost of packing and also of transport, he will direct the Revenue Commissioners to make such arrangements as will ensure that the duty is charged on the cost of the set alone.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY FOR WIRELESS SETS.
Under Section 8 (7) of the Finance Act, 1926, the value of an article for the purpose of assessment of the duty imposed by the section on wireless telegraphy apparatus is defined as the price which an importer would give for the article if delivered, freight and insurance paid, in bond at the place of importation. The Revenue Commissioners are advised that the value required is ordinarily the price which would be paid on a bona fide purchase at the ship's side in this country, and the cost of packing and transport is, therefore, properly included.
Will the Minister consider the desirability of amending the Act, if and when the occasion should offer?
No, because it would place the assessment of the duty on wireless receiving apparatus on a different basis to that of other customs duties.