asked the Minister for Finance whether he is aware that certain classes of dutiable goods in packages imported prior to 12th May and actually in bound on that date are being held by the Revenue Commissioners to be liable to package tax, although between 12th May and 16th June they were allowed out of bond without payment of package tax and without any intimation to traders that such tax would be charged; and whether he will take any steps to alleviate the serious hardships to traders caused by levying package tax on goods of which they had already got delivery and which they had sold under the impression that no further duties would be payable.
Ceisteanna—Questions. Oral Answers. - Dutiable Goods in Packages.
Dutiable goods imported prior to the 12th May, 1932, in packages of a kind which attract package duty and delivered from bonded warehouse for home use subsequent to that date are liable to package duty in addition to the main duty chargeable on the goods. If any such goods have been delivered from warehouse without payment of package duty, it was due to a misconception of the legal position by the Officers of Customs and Excise concerned. Instructions have been issued to all such officers with a view to preventing a recurrence of the irregularity.
I am unable to entertain the suggestion that package duty should not be demanded in cases where delivery was allowed without payment of such duty.