asked the Minister for Finance if he is aware that single bound books imported separately are being taxed under Resolution No. 7 of the Financial Resolutions passed on 11th inst. and whether such importation will be exempted from payment of such duty.
Ceisteanna—Questions. Oral Answers. - Tariffs on Single Bound Books.
I am not aware that duty is being charged in the circumstances mentioned, but in order to prevent any possible misinterpretation of the scope of the Resolution, the Revenue Commissioners have issued further explicit instructions to the Customs staff.
If there are two or more books in a consignment—different books—would they be chargeable?
Not in accordance with the statement that I made on the last day; not if they are not intended for sale and if they are merely addressed to a private person.
Will the Minister make that clear to the Customs authorities? I was down this morning with the Customs authorities in connection with a parcel of books. It was a biggish parcel and the Customs authorities said they did not understand that was the rule.
I certainly will make it clearer. It was made clear to them on Friday, but possibly there may have been some misunderstanding.
Is one book of wallpaper patterns dutiable?
I am afraid that is a separate question and the Deputy will have to give me notice.