Resolution No. 16—Customs.
(1) That in addition to any other duty which may be chargeable, there shall be charged, levied, and paid on every package imported into Saorstát Eireann on or after the 12th day of May, 1932, which contains any food (other than fresh fruit), drink, cosmetic, or medicinal preparation:—
(a) if such food, drink, cosmetic, or medicinal preparation is prescribed in the official import list to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say:—
(i) if the weight of the package does not exceed two pounds— twopence, and
(ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package, or
(b) if such food, drink, cosmetic, or medical preparation is prescribed in the official import list to be entered on importation by measure, and the content of the package is under six pints, a duty of customs at the following rates, that is to say:—
(i) if the contents of the package do not exceed two pints— twopence, and
(ii) in any other case, one penny on every pint or fraction of a pint of the contents of the package.
(2) That where a package, but for this paragraph, would be chargeable with the duty mentioned in this Resolution contains any packages chargeable with the said duty, then, if the said duty is charged and paid on all the last-mentioned packages, the said duty shall not be charged on the first-mentioned package.
(3) That the duty mentioned in this Resolution shall not be charged or levied on any package which contains only a bonâ fide trade sample or bonâ fide trade samples of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale.
(4) That Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned in this Resolution and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty.
(5) That in this Resolution the word "package" means any bottle, box, carton, envelope, wrapper, or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and everything contained therein.
(6) 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).
Resolution re-committed.
I move amendment 24.
Before paragraph (5), page 22, to insert two new paragraphs as follows:—
(5) that this Resolution applies to the following substances, that is to say:—
(a) all foods (whether for consumption by human beings, animals, or birds) not excluded by the next following paragraph of this Resolution; and
(b) all drinks not excluded by the next following paragraph of this Resolution; and
(c) cosmetics; and
(d) medicinal preparations; and
(e) seeds of fruits, vegetables, or flowers.
(6) That this Resolution does not apply to the following substances, that is to say:—
(a) fresh fruit; or
(b) fruit, fish, fish paste, meat, or meat paste in sealed bottles, jars, tins, or cans; or
(c) fresh fish imported before the 12th day of November, 1932; or
(d) natural mineral waters; or
(e) serums, vaccines and preparations in ampoules.
It might be no harm to point out that under this amendment the following commodities are exempted from the package tax—fresh fruit or fruit, fish, fish paste, meat or meat paste in sealed bottles, jars, tins or cans; fresh fish imported before the 12th day of November, 1932, or natural mineral waters or serums, vaccines and preparations in ampoules.
Amendment put and agreed to.
Resolution reported with amendment.
Report agreed to.
