(1) That there shall be charged, levied, and paid a customs duty at the rate of two shillings per hundredweight on grass seed of all descriptions imported into Saorstát Eireann on or after the 28th day of September, 1933.
(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 mentioned in this resolution any goods 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.
(3) 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 goods liable to duty in respect of which such act was done shall be forfeited.
(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).