Financial Resolutions. - Financial Resolution No. 5—Customs.
(1) That there shall be charged, levied and paid on all bread (including unsweetened biscuits, buns, and cakes) imported into Saorstát Eireann on or after the 27th day of October, 1932, a customs duty of one halfpenny the pound.
(2) That 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.
(3) That if any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under the next preceding paragraph of 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.
(4) 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).