I beg to move Resolution No. 6:—
(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 3rd day of June, 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 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.
(6) 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.
(7) 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.
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Ref. No.
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Description of Article Liable to Duty
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Rate of Duty
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Preferential Rate of Duty
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Special Provisions
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1
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Empty containers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of card-board, pasteboard, millboard, or other similar material and component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of any such material) of such containers.
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50%
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33?%
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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.
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2
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Dry batteries and component parts (other than carbon rods, brass caps, and brass sockets, of dry batteries.)
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50%
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33?%
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The duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.
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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.
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3
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Wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children and component parts of such vehicles, but excluding the following component parts, that is to say—
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75%
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50%
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The duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.
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(a) wheels and parts of wheels,
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The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of articles chargeable with such duty brought into Saorstát Eireann by persons making only a temporary stay therein.
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(b) axles,
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(c) mudguards,
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(d) levers,
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(e) handles,
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(f) hood joints,
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(g) lever lugs and brackets,
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(h) coil springs.
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Where the Revenue Commissioners are satisfied that an article chargeable with the duty mentioned at this reference number is of a type or is a component part of an article of a type designed, constructed, and intended for the transport of invalid or infirm children, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or repay any such duty paid on importation.
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4
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Ice cream powders.
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Per cwt.s. d.60 0
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Per cwt.s. d.45 0
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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.
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This Resolution imposes duties on the following classes of goods:— (1) empty containers of cardboard, pasteboard, etc.; (2) dry batteries and certain component parts; (3) children's carriages and component parts with certain exceptions; (4) ice cream powders.
