Financial Resolutions—Report.
The following Resolutions were reported and agreed to:
1.—(1) That the following amendments be made in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), at reference number 31 in that Schedule, that is to say:—
(a) in the second column, after the word "substances" to insert the words "and of which the value at importation is not less than one shilling and sixpence";
(b) in the second column, to delete the words "such pipes" and insert in lieu thereof the words "any pipe designed or intended for such use as aforesaid";
(c) in the third column, to delete the figures "15" and insert in lieu thereof the figures "37½";
(d) in the fourth column, to delete the figures "10" and insert in lieu thereof the figures "25";
(e) in the fifth column, to insert the following provision, that is to say:—
"The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say:—
(a) it is not polished, and
(b) it is not stained, and
(c) it is not bored in the stem to an extent greater than three-sixteenths of one inch in diameter."
(2) That the amendments of the said First Schedule to the Finance Act, 1932, mentioned in the foregoing paragraph of this Resolution shall have effect in respect of all articles imported into Saorstát Eireann on or after the 10th day of November, 1932.
(3) 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).
2.—(1) That sub-section (8) of Section 22 of the Finance Act. 1932 (No. 20 of 1932), be amended by inserting after the word "drinks" in paragraph (f) of that sub-section the words and brackets "(other than preparations of malt extract and cod liver oil)".
(2) That the amendment of Section 22 of the Finance Act, 1932, mentioned in the foregoing paragraph of this Resolution shall have effect in respect of all articles imported into Saorstát Eireann on or after the 10th day of November, 1932.
(3) 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).
3. — (1) That there shall be charged, levied, and paid on all lubricating grease imported into Saorstát Eireann on or after the 10th day of November, 1932, a duty of customs of an amount equal to thirty-seven and one-halfper cent. of the value of the article.
(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Resolution with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) 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.
(4) That where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are substantially mixtures or blends of lubricating greases or are suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, Section 7 of the Finance Act, 1901, shall not apply in respect of the lubricating grease contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876.
(5) That where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of lubricating greases and are not suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the lubricating grease contained in such goods.
(6) That on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any goods chargeable with the duty mentioned in this Resolution a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.
(7) That Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to the duty mentioned in this Resolution.
(8) That any article liable to the duty mentioned in this Resolution which is reimported 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 imported prior to its exportation but was not liable to any duty at the time of such importation, or
(c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(9) 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.
(10) That for the purposes of this Resolution the expression "lubricating grease" means any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than fifteen per cent. by weight of the mixture consists of unsaponified oil.
(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).
4.—(1) That the following amendments be made in the second column of the First Schedule to the Finance Act, 1932 (No. 20 of 1932), at reference number 14 in that Schedule, that is to say:—
(a) in sub paragraph (2) of paragraph (a), to delete the words "power loom", and in the same sub-paragraph to delete the words "one hundred and eighty" and insert in lieu thereof the words "two hundred and ten";
(b) to delete sub-paragraph (3) of paragraph (a);
(c) in paragraph (b), after the words "piece goods" where they first occur to insert the words and brackets "(other than printed union piece goods)";
(d) in clause (c) of sub-paragraph (1) of paragraph (e), to delete the words "power loom" and in the same clause to delete the words "one hundred and eighty" and insert in lieu thereof the words "two hundred and ten";
(e) to delete clause (d) of sub-paragraph (1) of paragraph (e);
(f) in sub-paragraph (1) of paragraph (e), to insert at the end of the sub-paragraph the clause "(f) tapestry table covers and chenille table covers."
(2) That the said First Schedule to the Finance Act, 1932, be further amended at the said reference number 14 as follows, that is to say:—
(a) in the third column, by deleting the figures "25" wherever they occur in that column at the said reference number and inserting in lieu thereof in every case the figures "30";
(b) in the fourth column, by deleting the word "Free" wherever it occurs in that column at the said reference number and inserting in lieu thereof in every case the figures and sign "20%";
(c) in the said fourth column, by deleting the figures "15" wherever they occur in that column at the said reference number and inserting in lieu thereof in every case the figures "20";
(d) by inserting in the fifth column at the said reference number the following provision, that is to say:—
"Any article liable to any of the duties mentioned at this reference number which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann for the purpose of undergoing outside Saorstát Eireann one or more of the following processes, that is to say:—
bleaching, dyeing, printing, and finishing."
(3) That the amendments of the said First Schedule to the Finance Act, 1932, mentioned in the foregoing paragraphs of this Resolution shall have effect in respect of all articles imported into Saorstát Eireann on or after the 10th day of November, 1932.
(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).
5.—(1) That there shall be charged levied, and paid on every of the articles mentioned in the first 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 second column of the said Schedule opposite the mention of the article in the said first 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 duty of an amount equal to that percentage of the value of the article which is stated in the third column of the Schedule to this Resolution opposite the mention of the article in the first column of the said Schedule is made applicable as a preferential rate and such article were included in that list.
(3) That the provisions set forth in the fourth column of the Schedule to this Resolution opposite the mention in the first 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 (other than empty butter boxes, empty butter casks, empty butter kegs, empty butter barrels, empty margarine boxes, empty egg boxes and component parts (made wholly or mainly of wood) of any of those articles) 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 reimported 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 imported prior to its exportation but was not liable to any duty at the time of such importation, or
(c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its 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 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.
(9) If any person does any act (whether of commission or omission) which is a contravention of any condition prescribed by the Revenue Commissioners under a provision contained in the fourth 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.
(10) That the duty mentioned in this Resolution is in lieu of and substitution for the duty mentioned at Reference Number 16 in the Schedule to the Financial Resolution No. 1 which was passed by Dáil Eireann on the 26th day of October, 1932, but no article imported into Saorstát Eireann before the 10th day of November, 1932, which was not at the time of importation chargeable with the duty mentioned at the said Reference Number 16 shall be chargeable with any duty mentioned in this Resolution.
(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.
|
Description of Articles liable to Duty |
Percentage Rate of Duty |
Percentage Rate of Preferential Duty |
|
|
(a) Mouldings manufactured wholly of wood. |
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 parti-cular person, subject to com-pliance with such conditions as they may think fit to impose, to import without payment of any of the duties mentioned in this Schedule any articles charge-able with any 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. |
|
(b) Planed or dressed wood. |
50% |
33?% |
|
|
(c) The following tools when fitted with wooden handles and imported as complete tools, that is to say:— hammers, hatchets, adzes, axes, pick-axes, mattocks, hoes, rakes, and forks, and also wooden handles imported separately which, in the opinion of the Revenue Commissioners, are de-signed, constructed, and intended for use as handles for one or more of the said tools. |
50% |
33?% |
|
|
(d) Articles of any of the following descriptions made wholly or mainly of wood, that is to say:— |
50% |
33?% |
—— |
|
(1) empty boxes of all descriptions and empty packing cases and component parts (made wholly or mainly of wood) thereof, but excluding from such boxes, cases, and parts the following articles, that is to say:— punnets, chip boxes, and butter boxes of the pyramid type, and component parts (made wholly or mainly of wood) thereof; |
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(2) empty butter casks, empty butter kegs and empty butter barrels and component parts (made wholly or mainly of wood) thereof; |
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(3) coffins and component parts (made wholly or mainly of wood) thereof; |
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(4) skewers; |
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(5) shutters; |
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(6) window blinds; |
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(7) poles, excluding telegraph poles, telephone poles, and poles of a like nature and use; |
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(8) empty baskets (excluding punnets and chip baskets) and component parts (made wholly or mainly of wood) thereof; |
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(9) beehives and component parts (made wholly or mainly of wood) thereof, but excluding sections; |
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(10) ladders, excluding extension ladders; |
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(11) empty tubs of all descriptions and component parts (made wholly or mainly of wood) thereof; |
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(12) any toy exceeding one shilling in value; |
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(13) gates and component parts (made wholly or mainly of wood) thereof; |
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(14) posts for fencing; |
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(15) shelters for vehicles, animals, or birds; |
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(16) match splints; |
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(17) trunks and component parts (made wholly or mainly of wood) thereof; |
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(18) walking sticks and component parts (made wholly or mainly of wood) thereof; |
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(19) shaped flower sticks; |
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(20) display stands and hangers and component parts (made wholly or mainly of wood) thereof; |
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(21) outdoor seats and tables and component parts (made wholly or mainly of wood) thereof; |
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(22) hand-trucks and component parts (made wholly or mainly of wood) thereof; |
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(23) boards for laundering by hand; |
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(24) public notice boards; |
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(25) beads imported otherwise than as part of another article; |
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(26) builders' woodwork and com-ponent parts thereof, but ex-cluding wooden lock handles. |
—(Minister for Industry and Commerce.)