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Dáil Éireann debate -
Wednesday, 19 Oct 1932

Vol. 44 No. 1

Financial Resolutions. - Financial Resolution No. 2.—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 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 the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution in respect of 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) That if any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under 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

Rate of Duty

Rate of Preferential Duty

Special Provisions

1

Vinegar

Per gallon2s. 0d.

Per gallon1s. 6d.

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article charged 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.

2

Custard powders (whether containing or not containing eggs).

Per cwt.60s. 0d.

Per cwt.45s. 0d.

This duty is in lieu of the duty imposed by the Emergency Imposition of Duties (No. 3) Order, 1932, and articles chargeable with this duty shall not be chargeable with the duty imposed by that Order. Where any imported manufactured or prepared goods contain as a part or ingredient thereof 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.

3

Filled Christmas stockings, snowballs, Easter eggs, and similar articles.

Each three pence

Each two pence

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

4

Sausage meal.

Per lb.three halfpence

Per lb.one penny

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article charged 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.

5

Compositions made of plaster of paris in sheets or slabs.

Per sq. yard nine pence.

Per sq. yard six pence.

—

6

Sparking plugs.

Each1s. 6d.

Each1s. 0d.

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

7

Empty sacks and bags made of jute.

An amount equal to 37½% of the value of the article or three half pence on each sack or bag, whichever is the greater.

An amount equal to 25% of the value of the article or one penny on each sack or bag, whichever is the greater.

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.

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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