Private Business. - Financial Resolution No. 2—Customs.
(1) That sub-section (2) of Section 3 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), be repealed as on and from the 23rd day of November, 1932, and that in lieu thereof it be enacted that, in relation to all articles chargeable with the duty imposed by sub-section (1) of the said Section 3 and imported into Saorstát Eireann on or after the said 23rd day of November, 1932, the provisions of Section 8 of the Finance Act, 1919, shall apply to the said duty 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 three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.
(2) That whenever the Minister for Finance after consultation with the Minister for Agriculture, 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 the duty imposed by Section 3 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), any articles chargeable with that duty 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, but no such licence shall relate or apply to articles imported before the 23rd 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).