I move Financial Resolution No. 3:—
(1) That there shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Schedule to this Resolution and all fruit of any of the said several descriptions preserved in water without the addition of sugar or other sweetening matter imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.
(2) That there shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column of the Schedule to this Resolution and is imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate of one penny the pound.
(3) That whenever it is shown to the satisfaction of the Revenue Commissioners that the duty mentioned in this Resolution has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for the 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.
(4) That Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty mentioned in this Resolution.
(5) That any article chargeable with the 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 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.
(6) 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.
(7) That whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may be 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 in this Resolution 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.
(8) 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 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 all articles liable to duty in respect of which such act was done shall be forfeited.
(9) 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 Fruit |
Rate of Duty |
|
1 |
Apples. |
2d per lb. |
|
2 |
Pears. |
1d. per lb. |
|
3 |
Plums (including damsons, prunes, and greengages). |
1d. per lb. |
|
4 |
Cherries imported on or after any 1st day of April and on or before the next following 31st day of July. |
2d. per lb. |
|
5 |
Strawberries imported on or after any 1st day of April and on or before the next following 31st day of July. |
3d. per lb. |
|
6 |
Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August. |
2d. per lb. |
|
7 |
Currants. |
2d. per lb. |
|
8 |
Gooseberries. |
2d. per lb. |
