Financial Resolution No. 1. - Financial Resolution No. 7—Customs. – Dáil Éireann (7th Dáil) – Wednesday, 11 May 1932

(1) That there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Schedule to this Resolution imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution in respect of any article with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and,

(a) where a percentage is stated in the fourth column of the Schedule to this Resolution opposite the mention of such article in the second column of the said Schedule, as though such article were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two thirds of the full rate is made applicable as a preferential rate, and

(b) where the word "free" appears in the fourth column of the Schedule to this Resolution opposite the mention of such article in the second column of the said Schedule, as though the said Second Schedule to the Finance Act, 1919, contained a list of goods which were, by way of preferential rate, to be admitted free of duty and such article were included in that list.

(3) That the provisions (if any) set forth in the fifth column of the Schedule to this Resolution opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty mentioned in this Resolution in respect of such article.

(4) That, whenever it is shown to the satisfaction of the Revenue Commissioners that the duty mentioned in this Resolution in respect of any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(5) That Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to a duty mentioned in this Resolution.

(6) That any article liable to a duty mentioned in this Resolution which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either

(a) that such article had not been imported prior to its exportation, or

(b) that such article had been first imported prior to the 12th day of May, 1932, or

(c) that such article had been first imported on or after the 12th day of May, 1932, and was not at the time of such importation liable to any duty of customs, or

(d) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(7) That articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding paragraph of this Resolution.

(8) That where the Revenue Commissioners are satisfied in respect of any article liable to a duty mentioned in this Resolution, that

(a) the importer of such article resides or intends to reside permanently in Saorstát Eireann, and

(b) such article had been previously used by the importer or his family or household or had been previously used by the importer for the purposes of his trade or business, and

(c) such article is being imported into Saorstát Eireann for the use of the importer or his family or household or for the use of the importer for the purposes of his trade or business,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of any duty mentioned in this Resolution.

(9) That where an article could be regarded as chargeable with two or more of the duties mentioned in this Resolution, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

(10) That the value of any article for the purposes of this Resolution shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(11) If any person does any act (whether of commission or omission) which is a contravention of any condition prescribed by the Revenue Commissioners under this Resolution or under a provision contained in the fifth column of the Schedule to this Resolution, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

(12) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.
Ref. No.	Description of Articles liable to Duty	Percentage Rate of Duty	Percentage Rate of Preferential Duty	Special Provisions
1	Monumental, architectural, or building stone which has been dressed, polished, or otherwise worked; excluding stone which has been subjected to no process of working except sawing.	50%	33?%	——
2	Horseshoes made wholly or mainly of iron or steel.	50%	33?%	——
3	Hollow-ware of galvanized wrought iron.	30%	20%	——
4	Manufactured articles of iron or steel for use in building construction (of such types as beams, girders, channels, joists, angles, columns, posts, and tees) which are fabricated for use or otherwise advanced beyond hammering, rolling, or casting	50%	33?%	——
5	Metal door frames, metal window frames, metal window sashes, and metal casements.	50%	33?%	——
6	Bags made wholly or mainly of paper, and imported unfilled.	50%	33?%	——
7	Blanketing and blankets, whether white or coloured, for whatever purpose intended, and also rugs other than rugs intended to be used as floor coverings.	30%	20%	This duty is in lieu of the duty imposed by Section 17 of the Finance Act, 1925 (No. 28 of 1925).
				Whenever the Revenue Commissioners are satisfied that an article which, butfor this provision, would be liable to this duty either—
				(a) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or
				(b) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,
				the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.
8	Putty in any form and paints and distempers in liquid form (excluding white lead either dry or in the form of stiff paste, artists' colours in tubes, and any dry colours).	30%	20%	This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.
9	Filled quilts of any material and unfilled covers of any material intended to be filled with any kind of filling and to be used as quilts.	37½%	25%	This duty is in lieu of the duty imposed by Section 1 of the Finance (New Customs Duties) Act, 1930 (No. 4 of 1930).
10	(a) Toilet (including shaving) soaps, soap powders, and soap substitutes.	37½%	25%	These duties are in lieu of the duties imposed by Section 21 of the Finance Act, 1924 (No. 27 of 1924), and Section 22 of the Finance Act, 1925 (No. 28 of 1925), respectively.
	(b) All other soaps, soap powders, and soap substitutes.	22½%	15%
				These duties shall not be charged or levied on any of the following substances when imported otherwisethan as a part or ingredient of any article or preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax.
11	Writing ink in liquid or powder form.	37½%	25%	This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.
12	Adhesive pastes primarily intended for office use.	37½%	25%	This duty is in addition to any duty which may be chargeable in respect of any spirits contained in the article.
13	Polishing preparations primarily intended for use on boots, shoes, and like articles, or on floors, or on furniture, or on vehicles.	37½%	25%	This duty is in addition to any duty chargeable in respect of any spirits or saccharin contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.
14	(a) Linen piece goods, excluding the following, viz.:—	25%	Free.	——
	(1) printed linen piece goods;
	(2) power loom damask linen piece goods exceeding one hundred and eighty threads per square inch;
	(3) hand loom damask linen piece goods;
	(4) painted damask linen piece goods;
	(5) turkish and chenille linen towelling piece goods;
	(6) all other linen piece goods exceeding one hundred and sixty threads per square inch;
	(7) oilcloth.
	(b) Union piece goods, that is to say, any piece goods containing any combination of the following fibres, viz.:—cotton, linen, hemp, ramie, jute, and hair, excluding turkish and chenille union towelling piece goods, and oilcloth.	25%	Free.	——
	(c) Cotton tabling in the piece, including oilcloth.	25%	Free.	——
	(d) Cotton towelling in the piece, excluding turkish and chenille towelling.	25%	Free.	——
	(e) Woven articles of the following descriptions:	25%	15%	——
	(1) table cloths and napkins, excluding—
	(a) damask table cloths or napkins, if made wholly, in either warp or weft, of silk or artificial silk,
	(b) painted damask table cloths and napkins,
	(c) power loom damask linen table cloths and napkins exceeding one hundred and eighty threads per square inch,
	(d) hand loom damask linen table cloths and napkins,
	(e) table cloths made of oilcloth.
	(2) table mats, tray cloths, teacloths, doyleys and duchesse sets;	25%	15%
	(3) towels and domestic cloths, lettered or otherwise, excluding turkish and chenille towels, painted towels, and cotton sponge cloths;	25%	15%
	(4) sheets, excluding linen sheets exceeding one hundred and sixty threads per square inch.	25%	15%
	(5) tarpaulins of linen, union, or cotton, proofed or unproofed, excluding tarpaulins of jute.	25%	15%
15	Matter printed on paper and imported in bulk quantities, excluding matter printed on paper which at importation is pasted on or otherwise firmly adhering to cardboard and also excluding unbound books, newspapers, periodicals, and articles liable to duty No. 16 in this Schedule.	15%	10%	——
16	Stationery of any of the following descriptions, viz.:—	50%	33?%	——
	(a) envelopes, notepaper, writing pads;
	(b) manuscript books, ruled or unruled, with or without headings;
	(c) commercial stationery, whether bound or not bound;
	(d) labels and tags, imported in bulk quantities;
	(e) trade catalogues, imported in bulk quantities;
	(f) tickets imported in bulk quantities.
17	Manufacturers of iron or steel wire, excluding the following articles, viz.—barbed wire, wire netting of hexagonal mesh, cables and ropes, pins of all descriptions, nails and tacks of all descriptions.	22½%	15%	——
18	Articles manufactured wholly or partly of wood or timber (not including planed or dressed wood or timber, mouldings, staves, sleepers, scaffolding poles, telegraph and telephone poles, plywood, and veneer, imported as such), that is to say—			Where the Revenue Commissioners are satisfied that the quantity of wood contained in any article liable to this duty forms only an inconsiderable portion of the whole of such article, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such articles to be imported without payment of this duty or repay any such duty paid on importation.
	(a) builder's woodwork and component parts thereof.	22½%	15%
	(b) all other manufactures of wood or timber (other than machinery, implements, furniture, articles for use in sport, scientific and medical instruments and apparatus, articles for use in coach and vehicle building, butter boxes, eggboxes, barrels, casks, kegs, and component parts thereof and tools) and component parts of such manufactures.	50%	33?%
19	Articles of the nature of disinfectant, insecticide, germicide, verminicide, vermicide or fungicide which pass in commerce under the designation of a proprietary or protected trade name.	22½%	15%	——
20	Cast iron articles of the following descriptions, viz.—
	(a) external water and soil pipes, gutters and connections;	22½%	15%	——
	(b) sash weights;
	(c) pig troughs and feeding pans;
	(d) desk and seat standards;
	(e) manhole covers and frames of all sizes whether galvanized or not galvanized;
	(f) hydrant and valve covers;
	(g) gulley traps;
	(h) cart axle boxes;
	(i) pavement light frames, with or without glass;
	(j) sky and dead lights;
	(k) grids for sewer pipes or traps;
	(l) barrow and truck wheels.
21	Superphosphates, ground mineral phosphates, and compound manures.	20%	Free.	——
22	Handcarts and wheelbarrows made wholly or mainly of wood, and component parts (made wholly or mainly of wood) of handcarts and wheelbarrows.	75%	50%	The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.
23	Complete or substantially assembled bicycles and tricycles (other than mechanically propelled bicycles and tricycles), and wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children.	37½%	25%	The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.
				Where the Revenue Commissioners are satisfied that an article liable to this duty is of a type designed for use by invalids or infirm persons they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.
24	Photographic prints of a superficial area of not less than twenty-five squareinches and printed direct from a photographic film or photographic plate.	50%	33?%	——
25	Bedding, including mattresses not otherwise liable to duty but excluding blankets, blanketing and rugs, sheets, filled quilts, and unfilled quilt covers.	37½%	25%	——
26	Cushions and cushioned seats not otherwise liable to duty, whether fixed or not fixed to any other article at importation, and also cases for such cushions and seats which are not otherwise liable to duty.	37½%	25%	——
27	Any of the following articles made wholly or partly of steel or iron, that is to say:—	15%	10%	——
	(a) knives, knife sharpeners, forks, spoons and tongs of a kind suitable for table use, and component parts thereof;
	(b) razors and component parts thereof.
28	Photographic apparatus and component parts and accessories thereof, but excluding apparatus and component parts and accessories of apparatus for use in hospital or surgical work.	15%	10%	——
29	Gas meters.	15%	10%	——
30	Galvanized corrugated iron.	15%	10%	——
31	Pipes made wholly or mainly of wood and designed or intended for use in smoking tobacco or other substances, and also component parts (made wholly or mainly of wood) of such pipes.	15%	10%	——
32	Roof felting and felting substitutes and other like substances intended for use as roofing material.	15%	10%	——
33	Floor coverings, including carpets and rugs not otherwise liable to duty, but excluding oilcloth, linoleum, and substances of a nature kindred to oilcloth or linoleum.	15%	10%	——
34	Manufactured articles which are made wholly or mainly of brass, tin, or lead, or any combination of brass, tin, and lead or any two of them and are not otherwise subject to duty, exclusive of any box or other container which at importation is filled with other goods.	15%	10%	This duty shall not be charged or levied on any article which in the opinion of the Revenue Commissioners is specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business.
35	Appliances, apparatus, accessories and requisites for sports, games, gymnastics, and athletics (other than personal clothing and wearing apparel, boots, shoes, slippers, goloshes, sandals and clogs) and component parts of such appliances, apparatus, accessories, and requisites.	15%	10%	——
36	Cordage, cables, ropes, and twine of hemp or like materials.	15%	10%	——
37	Knitted fabric of all descriptions imported in the piece, excluding knitted fabric composed entirely of silk or artificial silk or a mixture of silk and artificial silk.	45%	30%	Whenever the Minister for Industry and Commerce is satisfied that knitted fabric liable to this duty is not manufactured in Saorstát Eireann in quantities sufficient for the requirements of manufacturers in Saorstát Eireann of personal clothing or wearing apparel, the said Minister may at his discretion issue to any person a licence to import into Saorstát Eireann knitted fabric of all descriptions or of any specified descriptions or description, either without limit as to time and quantity or either of them or within a specified time or in a specified quantity, subject to the condition that such knitted fabric shall be used in the manufacture in Saorstát Eireann of personal clothing or wearing apparel and to such other conditions as the said Minister shall think proper to specify in such licence.
				The Revenue Commissioners shall admit without payment of this duty all knitted fabric which is imported into Saorstát Eireann under and in accordance with a licence issued by the Minister for Industry and Commerce under the foregoing provision.
38	Mechanical lighters, that is to say, tinder boxes, tinder lighters, and other mechanical and portable contrivances for producing a spark or flame.	37½%	25%	——

Dáil Éireann debate - Wednesday, 11 May 1932

Financial Resolution No. 1. - Financial Resolution No. 7—Customs.

Dáil Éireann debate -
Wednesday, 11 May 1932