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Dáil Éireann debate -
Wednesday, 19 Oct 1932

Vol. 44 No. 1

Financial Resolutions. - Financial Resolution No. 1 (Customs).

(1) That there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Schedule to this Resolution imported into Saorstát Eireann on or after the 20th day of October, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution on any article with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the Schedule to this Resolution is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.
(3) That 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 20th day of October, 1932, or
(c) that such article had been first imported on or after the 20th day of October, 1932, and was not at the time of such importation liable to any duty of customs, or
(d) that such article had been first imported on or after the 20th day of October, 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) That where an article could be regarded as chargeable with two or more of the duties mentioned in this Resolution, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
(9) 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.
(10) If any person does any act (whether of commission or omission) which is a contravention of any condition prescribed by the Revenue Commissioners under this Resolution or 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.
(11) 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

Percentage Rate of Duty

Percentage Rate of Preferential Duty

Special Provisions

1

Yarns (other than white yarns) wholly of wool or worsted or of a combination of wool and worsted which are imported otherwise than on bobbins, cheeses, cones, or cops.

22½%

15%

—

2

Articles made of gold, silver, electro-plate, platinum, copper, brass, bronze or gunmetal, which articles are liable to duty under any other enactment and have engraved thereon at the time of importation lettering of the nature of inscriptions.

15%

10%

This duty is in addition to any other duty chargeable on the article.

3

Date stamps and marking stamps made wholly or partly of rubber and component parts of such stamps made wholly or partly of rubber.

15%

10%

This duty is in addition to any other duty that may be chargeable on the article.

4

Springs for mattresses, cushions, settees, couches, chairs and all other articles of a like nature and use.

37½%

25%

—

5

Spectacles, monocles and other eyeglasses of which the lenses are under 43 millimetres in diameter or in the greater diameter and lenses for above which are under 43 millimetres in diameter or in the greater diameter.

50%

33?%

This duty is in lieu of any other duty that may be chargeable on the article.

6

Cuff links, studs, hinge pins and ear-rings and component parts thereof made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals.

30%

20%

—

7

Articles of the following descriptions and component parts thereof, viz.:—

37½%

25%

This duty is in lieu of any duty chargeable on the article as furniture or as an article made or wholly or partly of wood.

(a) bowls and cups of gold or silver;

(b) silver trowels;

(c) tankards of gold, silver or electro-plate;

(d) shields of silver;

(e) plaques of silver;

(f) church plate of gold or silver;

(g) serviette or napkin rings of silver

8

Glue and size.

50%

33?%

Where any imported manufactured or prepared goods contain as a part or ingredient there of any article chargeable with this duty, Section 7 of the Finance Act, 1901, shall not apply in respect of the quantity of such article contained in such goods.

This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

9

Fillers and Flats for egg-boxes imported separately.

30%

20%

—

10

Pipes made wholly or mainly of clay and designed or intended for use in smoking tobacco or other substances, and also component parts made wholly or mainly of clay of such pipes.

50%

33?%

—

11

Picture frames wholly or mainly of wood and pictures in frames made wholly or mainly of wood, excluding pictures which are imported temporarily for exhibition or which are imported for a public picture gallery.

75%

50%

—

12

Coffin plates of metal.

50%

33?%

—

13

Sheet lead and lead piping.

15%

10%

—

14

Any of the following articles made wholly or mainly of brass, bronze or gunmetal or a combination of those metals, that is to say—

(a) church brasswork and component parts thereof;

75%

50%

—

(b) (1) force and lift pumps;

50%

33?%

(2) milk and brine pumps;

(3) plug and valve cocks of a diameter exceeding one inch;

(4) screw down valves and cocks of a diameter exceeding one inch;

(5) fire or water hose fittings of the following descriptions:

stand pipes;branch pipes, andvalves;

(6) rails;

(7) grilles;

(8) door fittings, excluding locks, lock fittings, and hinges;

(9) name plates, letters and numbers;

(10) cork extractors;

(11) brass weights for weighing scales;

(c) component parts or assemblies of any of the articles mentioned in either of the foregoing paragraphs.

50%

33?%

—

15

Manufactured articles made wholly or mainly of tin, tinplate or tinned plate or a combination of them, but excluding the articles exempted by the provision contained in the fifth column.

15%

10%

This duty shall not be charged or levied on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:—

(a) Electrical and gas fittings, apparatus, instruments and appliances;

(b) surgical, scientific and optical apparatus, instruments and appliances;

(c) educational requisites;

(d) tinfoil, capsules, crown corks;

(e) syringes, sprayers and combined syringes and sprayers;

(f) toys;

(g) filled containers;

(h) component parts of typesetting machines or of typecomposing machines;

(i) component parts of agricultural machinery other

(j) any religious object of which the value does not exceed one shilling;

(k) containers which have a capacity of not less than ten gallons and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business.

16

Articles manufactured wholly or partly of wood or timber (not including staves (other than staves for butter casks, kegs and barrels), sleepers, scaffolding poles, telegraph and telephone poles, plywood and veneer, imported as such) that is to say:—

Where the Revenue Commissioners are satisfied that the quantity of wood contained in any article liable to this duty forms only an inconsiderable portion of the whole of such article, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.

(a) Builder's woodwork and component parts thereof;

50%

33?%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann, and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

(b) the following tools, when fitted with wooden handles and imported as complete tools, that is to say: hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes and forks, and also wooden handles imported separately and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as handles for one or more of the said tools;

50%

33?%

(c) all other manufactures of wood or timber (except articles exempted by the provision contained in the fifth column) and component parts of such manufactures (except as aforesaid).

50%

33½%

This duty shall not be charged or levied on vehicles designed, constructed and intended for use on roads or for use on rails, nor on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:—

(a) machinery;

(b) power lifts;

(c) furniture;

(d) harness and saddlery;

(e) articles for use in sport;

(f) scientific, surgical and medical instruments, apparatus and appliances;

(g) butter boxes of the pyramid type;

(h) barrels, casks and kegs, other than barrels, casks and kegs intended for use as containers of butter;

(i) tools, excluding tools and component parts thereof specifically mentioned in the second column;

(j) spools;

(k) churns;

(l) incubators;

(m) component parts of umbrellas;

(n) unfinished covers for loose leaf ledgers;

(o) musical instruments;

(p) containers which at importation are filled with other goods;

(q) empty containers (except butter barrels, casks, kegs and boxes other than boxes of the pyramid type) which are shown to the satisfaction of the Revenue Commissioners to be imported for use as containers of goods to be exported;

(r) punnets, chip boxes and baskets;

(s) educational requisites;

(t) crucifixes;

(u) any toy the value of which does not exceed one shilling;

(v) vessels and boats which, in the opinion of the Revenue Commissioners, are primarily constructed and designed for propulsion by sails, or for propulsion by mechanical means, or for the carriage of goods, or are intended for use in the fishing industry or for the purpose of the lifeboat service;

(w) sections for beehive use;

(x) printers' blocks;

(y) pipes for smoking;

(z) aeroplanes;

(aa) figure stands for displaying personal clothing or wearing apparel;

(bb) fillers and flats for eggboxes;

(cc) brooms and brushes;

(dd) photographic apparatus and component parts and accessories thereof;

(ee) uncovered button moulds.

(ff) castors.

17

Component parts (excluding road springs) of all wheeled vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods.

75%

50%

—

18

Unassembled iron and steel parts for bodies of motor omnibuses, motor charabancs and commercial motor vehicles.

75%

50%

—

19

Monumental, architectural or building stone (other than slate) which has been dressed, polished, or otherwise worked; excluding stone which has been subjected to no process of working except sawing on not more than two surfaces or crushing.

100%

66?%

Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

20

Flock.

50%

33?%

—

21

Roof felting and felting substitutes and other like substances intended for use as roofing material.

37½%

25%

—

22

Cordage, cables, ropes, and twine of hemp or like materials excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.

30%

20%

Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann, and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

23

Jute yarns undyed.

22½%

15%

—

24

Jute piece goods exceeding 4½ ounces in weight per square yard, but excluding jute piece goods of the following descriptions:—

37½%

25%

—

(a) bleached jute piece goods;

(b) dyed jute piece goods;

(c) carpets;

(d) jute piece goods imported with goods of which they form packing.

25

Heel plates, of horse shoe shape, made of iron or steel or of both iron and steel for boots and shoes.

50%

33?%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.
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