Financial Resolution No. 1. - Financial Resolution No. 8—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 Schedule to this Resolution imported into Saorstát Eireann on or after the 12th May, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) That wherever it is stated in the fifth column of the Schedule to this Resolution that the provisions of Section 8 of the Finance Act, 1919, apply in respect of any duty mentioned in that Schedule, the provisions of the said Section 8 shall apply to that duty with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles liable to that duty 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.

(3) That, subject to the provisions of the foregoing paragraph of this Resolution, 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 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 reimported 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 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) If any person does any act (whether of commission or omission) which is a contravention of any condition prescribed by the Revenue Commissioners 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.

(9) 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.	Rate of Duty.	Rate of Preferential Duty.	Special Provisions
1	Varnish not made with or containing spirit.	per gallon7s. 6d.	per gallon5s. 0d.	The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.
2	Compositions made of plaster of paris in sheets or slabs.	per sq. yd. sixpence.	per sq. yd. fourpence.	The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.
3	Newspapers and periodicals imported in bulk quantities and of which the superficial area of page or front cover does not exceed three hundred and twenty square inches.	per copy threehalfpence.	per copy one penny.	The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.
4	Matches, which, except as regards the heads thereof, are composed of or contain cardboard or any substance other than wood:—When in boxes or other containers containing:—	per 1,000containers		This duty is in lieu of the duty imposed by Section 11 of the Finance Act, 1927 (No. 18 of 1927).——
	not more than 20 matches	20s. 8d.
	more than 20 but not	per 144
	more than 50 matches	containers7s. 8d.
	more than 50 but not more than 75 matches.	11s. 6d.
	more than 75 matches, for every 25 or part of 25 matches so contained.	2s. 8d.
5	Playing Cards	per dozen packs.9s. 0d.	per dozen packs.6s. 0d.	This duty is in lieu of the duty imposed by the Customs Tariff Act, 1876.
				The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

Dáil Éireann debate - Wednesday, 11 May 1932

Financial Resolution No. 1. - Financial Resolution No. 8—Customs.

Dáil Éireann debate -
Wednesday, 11 May 1932