I move:—
(1) That in lieu of the duty imposed by Section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, 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 10th day of May, 1934, a duty of customs at the rate (save as is hereinafter otherwise provided) stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) That duty at the rate of sixpence per boot or shoe (as the case may be) shall be the minimum duty chargeable by virtue of this Resolution in respect of boots and shoes of any description which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or the members of his family or household, and accordingly the duty mentioned in this Resolution shall, in respect of all such boots and shoes be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the appropriate rate mentioned in the Schedule to this Resolution or the said rate of sixpence per boot or shoe.
(3) That the duty mentioned in this Resolution shall not be charged or levied on shaped rubber soles or shaped rubber heels which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for attachment to the soles or heels of complete boots or shoes and are, in the opinion aforesaid, capable only of being so used, and the said duty shall also not be charged or levied on component parts of such shaped rubber soles or such shaped rubber heels as aforesaid.
(4) That whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts (chargeable with the duty mentioned in this Resolution) of boots or shoes are required to be imported into Saorstát Eireann by any person before the 1st day of July, 1935, for use in the manufacture in Saorstát Eireann of boots or shoes, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import, before the said 1st day of July, 1935, and without payment of the said duty, any such component parts as aforesaid either, as the Revenue Commissioners shall think proper, with or without limit or restriction as to quantity, class, or otherwise.
(5) 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 any article liable to duty in respect of which such offence is committed shall be forfeited.
(6) That in this Resolution and the Schedule thereto, the word "boot" includes any external footwear which extends above the ankle of the wearer, and the word "shoe" includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.
(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. |
Description of Article Liable to Duty |
Rate of Duty |
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1 |
Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials. |
An amount equal to thirty per cent. of the value of the article. |
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2 |
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them, but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants and also excluding parts of such last-mentioned soles, heels, and uppers. |
An amount equal to thirty per cent. of the value of the article. |
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3 |
Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient. |
An amount equal to twenty per cent. of the value of the article. |
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4 |
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants, and also excluding parts of such last-mentioned soles, heels, and uppers. |
An amount equal to twenty per cent. of the value of the article. |
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5 |
Boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, but excluding boots which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants. |
Whichever of the following rates is applicable, that is to say— |
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(a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches—two shillings per boot; |
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(b) if the said overall length does not exceed nine inches—nine pence per boot. |
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6 |
Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them, but excluding shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants. |
Sixpence per shoe. |
This relates to the duty on boots and shoes.