Dáil Éireann debate -
Thursday, 2 Jun 1932

Vol. 42 No. 3

Resolution No. 8—Customs.

(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 day of 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 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 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 or exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceeding paragraph of this Resolution.

(8) 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.

(9) 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 Act 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.

(10) 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 three halfpence.	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:			This duty is in lieu of the duty imposed by Section II of the Finance Act, 1927 (No. 18 of 1927).
	When in boxes or other con tainers containing:—			—
	not more than 20 matches	per 1,000 containers20s. 8d.
	more than 20 but not	per 144
	more than 50 matches	containers7s. 8d.
	more than 50 but not	11s. 6d.
	more than 75 matches.
	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.

Mr. MacEntee

I suggest that this Resolution be recommitted to the Committee on Finance, and if that is agreed, I would move in Committee amendments 13, 14, 17, 18 and 18a.

Resolution recommitted.

Following amendments agreed to:

13. In paragraph (2), page 13, to delete all from the word "articles" in line 12 to the end of the paragraph and substitute the words—

Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty mentioned in the fourth column of the Schedule to this Resolution is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.

14. In the Schedule, Ref. No. 3, page 14, in the second column, after the word "periodicals" to insert in brackets the words "(excluding daily newspapers and also excluding newspapers and periodicals which are, in the opinion of the Revenue Commissioners, trade or craft, or trade-union or scientific, or religious, or educational publications)."

17. In the Schedule, Ref. No. 3, page 14, in the third column to delete the words "three-halfpence" and substitute the words "one penny", and in the fourth column to delete the words "one penny" and substitute the words "three-farthings."

18. In the Schedule, Ref. No. 3, page 14, in the fifth column to insert the following provision:—

"Where it is shown to the satisfaction of the Revenue Commissioners that any newspaper or periodical on which this duty has been paid has not been used in Saorstát Eireann and has been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publishers to such importer in respect of such newspaper or periodical, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such newspaper or periodical."

18a. To add at the end of the Schedule, page 14, the following—

6. Books (other than books which, in the opinion of the Revenue Commissioners, are works of fiction and other than books chargeable with any other duty) printed outside Saorstát Eireann and bound in paper covers.

per copy three halfpence

per copy one penny

The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty.

Resolution reported, as amended.

Mr. MacEntee

I move: "That the Dáil agree with the Committee on Finance in Resolution No. 8, as amended."

Question put and agreed to.