Dáil Éireann debate -
Wednesday, 10 May 1933

Vol. 47 No. 7

Financial Resolution No. 1. - Financial Resolution No. 2—Customs.

Mr. MacEntee

I move Financial Resolution No. 2:—

(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 11th day of May, 1933, 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 where a percentage is stated in the third or the fourth column of the Schedule to this Resolution opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(4) 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.

(5) 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.

(6) 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.

(7) 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 and was not at the time of such importation liable to any duty of customs, or

(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(8) 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.

(9) 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.

(10) 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.

(11) 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.

(12) 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.

CERTAIN CUSTOMS DUTIES.

PART 1.

Ad Valorem Duties.

Ref. No.	Description of Article Liable to Duty	Rate of Duty	Preferential Rate of Duty	Special Provisions
1	Articles which, in the opinion of the Revenue Commissioners, are sole leather or are insole leather.	37½%	25%	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 the duty mentioned at this reference number any articles chargeable with such 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.
2	Articles which, in the opinion of the Revenue Commissioners, are either dressed bass, dressedfibre, a mixture or combination of dressed bass and dressed fibre, a mixture or combination of dressed hair and dressed fibre, or a mixture or combination of dressed bristle and dressed hair, and in any case are, in the opinion of the Revenue Commissioners, suitable and intended for use in the manufacture of brushes or brooms.	50%	33?%
3	Mattresses of all descriptions and component parts (other than springs) of mattresses of any description, but excluding mattresses made wholly or mainly of rubber and component parts of such mattresses.	75%	50%	The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.
4	Metal fabric and expanded metal exceeding in weight three pounds per square yard and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for reinforcing.	30%	20%
5	Footballs, the covers of which are made wholly or mainly of leather, and also football covers made wholly or mainly of leather and imported separately.	37½%	25%	The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.
6	Manufactured articles, which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and are completely unglazed and are not of the nature of statues, statuettes, or busts.	50%	33?%
7	Articles which, in the opinion of the Revenue Commissioners, are teapots and are made wholly or mainly of clay, and have been subjected to a process of glazing.	50%	33?%
8	Articles which, in the opinion of the Revenue Commissioners, are of the nature of statues, statuettes, or busts, and are not less than twelve inches in height, and are made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché.	75%	50%
9	Unset finger rings made of gold, and unset hinged pins which are, in the opinion of the Revenue Commissioners, made wholly or mainly of gold.	37½%	25%
10	Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as stoppers for bottles and are made partly of cork, but excluding any such articles of which the top is made wholly or partly of metal or wood	30%	20%
11	Tanks and cisterns which, in the opinion of the Revenue Commissioners, are made wholly or mainly of iron or steel or a combination of iron and steel, and are imported empty, and also component parts (made wholly or mainly of iron or steel or a combination of iron and steel) of tanks or cisterns.	22½%	15%	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 the duty mentioned at this reference number any articles chargeable with such 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.
12	Manufactured articles of any of the following descriptions, and made wholly or mainly of tin, tinplate, or tinned plate, or a combination of any of them, and imported in bulk quantities, that is to say—(a) containers imported empty, including pans, dishes, trays, basins, baths, bins, buckets, pots, kettles, scoops, funnels, strainers, lockers, and chests;(b) measures of fluids;(c) crown corks;(d) fire extinguishers, whether imported full or empty. The following articles are excluded from the foregoing description, that is to say, articles made from an alloy of which the main ingredient is tin, and also toys and electrical or gas fittings, apparatus, instruments and appliances, and articles which, in the opinion of the Revenue Commissioners, are surgical, scientific or optical apparatus, instruments, or appliances, or are educational requisites, and containers which have a capacity of not less than ten gallons, and, in the opinion of the RevenueCommissioners, are specially designed and manufactured for use by the proprietors of dairies and creameries in the processes of their business.	45%	30%	The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 15 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).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 the duty mentioned at this reference number any articles chargeable with such 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.
13	Soaps and soap powders, and all descriptions of soap substitutes.	50%	33?%	The duty mentioned at this reference number is in lieu of the duty mentioned at reference number to in the First Schedule to the Finance Act, 1932 (No. 20 of 1932).The duty mentioned at this reference number shall not be charged or levied on any of the following substances imported otherwise than as a part or ingredient of any article or preparation, that is to say: sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax.
14	Empty glass bottles and empty glass jars of a height not less than two and one-half inches, nor more than fifteen inches, but excluding(a) beakers and dropping bottles with a lip or spout;(b) bottles with necks ground to receive glass stoppers;(c) infant and invalid feeding bottles;(d) leclanché jars and articles of a like nature for use in batteries;(e) jars with openings exceeding two and three-eighths inches in external diameter;(f) bottles made of cut glass or imitation cut glass;(g) decanters, carafes, and other articles of a like nature or use;(h) bottles which, in the opinion of the Revenue Commissioners, are made of dark blue or actinic green glass, and are embossed with the word “poison,” or with the words “not to be taken.”(i) syphons.	75%	50%	The duty mentioned at this reference number is in lieu of the duty imposed by Section 16 of the Finance Act, 1928 (No. 11 of 1928).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 the duty mentioned at this reference number any articles chargeable with such 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.
15	Advertising signs of box type which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be illuminated by means of light (whether sunlight or artificial light) reflectedfrom a mirror or other similar means or by means of internal artificial light, and also component parts of such advertising signs.	75%	50%
16	Gas heaters and gas cookers which at importation are, in the opinion of the Revenue Commissioners, assembled or substantially assembled.	30%	20%
17	Fencing material (other than fencing wire) of any of the following descriptions and made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made wholly or mainly of iron or steel, or a combination of iron and steel) of any such material, that is to say:—	50%	33?%
	(a) standards, straining pillars, and droppers;
	(b) continuous bar fencing and hurdles;
	(c) vertical bar railing;
	(d) gates.
18	Weighing machines and weighing scales of every description and component parts (including weights) thereof, but excluding weighing machines and weighing scales which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for scientific or laboratory use, and component parts (including weights) of such machines and scales.	30%	20%	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 the duty mentioned at this reference number any articles chargeable with such 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.
19	Power transmission equipment of any of the following descriptions, that is to say:—(a) steel shafting, the manufacture of which is advanced beyond the process of turning;(b) metal couplings;(c) metal collars;(d) metal wall-boxes;(e) metal brackets exceeding fourteen pounds in weight;(f) metal hangers, exceeding fourteen pounds in weight; (g) metal floor stands;(h) metal plummer blocks;(i) machined cast iron pulleys;(j) component parts of articles of any of the foregoing descriptions.	30%	20%	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 the duty mentioned at this reference number any articles chargeable with such 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.
20	Manufactured articles of any of the following descriptions, that is to say:—	30%	20%
	(a) steel tipping buckets and steel tipping tubs;
	(b) steel chimneys;
	(c) steel rotary screens;
	and also steel component parts of any of the foregoing articles.
21	Absorbent sanitary pads	45%	30%
22	Candles, including tapers and nightlights.	30%	20%	The duty mentioned at this reference number is in lieu of the duty imposed by Section 18 of the Finance Act, 1924 (No. 27 of 1924.)

PART II.

OTHER CUSTOMS DUTIES.

Ref. No.	Description of Articles Liable to Duty	Rate of Duty	Preferential Rate of Duty	Special Provisions
		Per ton	Per ton
1	Quicklime and slaked lime.	7s. 6d.	5s. 0d.	——
2	Varnish (whether imported in the form of liquid, or of paste, or of powder) not made with or containing spirit.	If liquid,per gal.,7s. 6d.If paste or powder,per lb.,3s. 0d.	If liquidper gal.,5s. 0d.If paste or powder,per lb.,2s. 0d.	The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 1 in the Second Schedule to the Finance Act, 1932 (No. 20 of 1932).Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.
3	Coffee which has, before importation, been ground or roasted or both ground and roasted.	Per lb.,0s. 9d.	per lb.,0s. 6d.
4	Yeast.	Per cwt.18s. 0d.	Per cwt.12s. 0d.

Resolution agreed to.