I move:——
(1) That in lieu of the duty imposed by Section 7 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 in Part I 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 otherwise provided by this Resolution) stated in the third column of the said Part I of the said Schedule opposite the mention of the article in the said second column.
(2) That in the case of the several articles mentioned in the second column in Parts II and III of the Schedule to this Resolution and to which the said Parts are respectively applicable, duty at the rate stated in the third column in the said Part II or the said Part III (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this Resolution in respect of each such article, and accordingly the duty mentioned in this Resolution shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I of the said Schedule or the rate chargeable under whichever of Parts II and III of the said Schedule is applicable to such article.
(3) That the statement of a percentage in the third column of the Schedule to this Resolution opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.
(4) That whenever the Revenue Commissioners are satisfied that any article chargeable with the duty mentioned in this Resolution is imported for use exclusively in a stage play or other dramatic or musical representation or performance, 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 duty mentioned in this Resolution.
(5) That where a shirt, collar, or cuff is exported from Saorstát Eireann and undergoes outside Saorstát Eireann the process of first dressing and is then reimported into Saorstát Eireann, the duty mentioned in this Resolution shall, notwithstanding anything contained in Section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstát Eireann.
(6) That notwithstanding anything contained in this Resolution or the Schedule thereto, the duty mentioned in this Resolution shall not be charged or levied——
(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor
(b) on any accessory or personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor
(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor
(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor
(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor
(f) on any unassembled component parts of an umbrella, nor
(g) on any of the following partial assemblies of component parts of an umbrella, that is to say:——
(i) separate ribs each having a stay attached,
(ii) assembled ferrules,
(iii) assembled runners,
(iv) assembled handles, nor
(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor
(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor
(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor
(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor
(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease.
(7) 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 articles liable to duty in respect of which such offence is committed shall be forfeited.
(8) That in this Resolution the expression "wearing apparel" includes pocket handkerchiefs and umbrellas, and the word "trousers" shall be construed as meaning a single article whether described as "trousers" or as "a pair of trousers," and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles.
(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.
PART I.
|
Ref. No. |
Description of Articles liable to Duty |
Rates of Duty |
|
1 |
Outer garments (other than hats, caps, gloves, and shawls) which are wholly or mainly knitted or made of knitted fabric, and component parts of such outer garments. |
40% |
|
2 |
Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by men or suitable for wear by women, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments. |
60% |
|
3 |
Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by boys, or suitable for wear by girls, or suitable for wear by infants, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments. |
40% |
|
4 |
Undergarments made wholly or mainly of silk and, in the opinion of the Revenue Commissioners, suitable for wear by women or suitable for wear by girls, and also component parts of such undergarments. |
60% |
|
5 |
Undergarments which are, in the opinion of the Revenue Commissioners, suitable for wear by infants, and also component parts of such undergarments. |
30% |
|
6 |
Undergarments not chargeable under Reference Number 4 or Reference Number 5 of this Schedule, and also component parts of such undergarments. |
40% |
|
7 |
Handkerchiefs |
60% |
|
8 |
Gloves and component parts thereof. |
40% |
|
9 |
Umbrellas and component parts thereof. |
40% |
|
10 |
Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed, and also component parts of such hats and caps. |
60% |
|
11 |
Hats and caps which, in the opinion of the Revenue Commissioners, are suitable for wear by men or suitable for wear by boys, and, in either case, are made wholly or mainly of woven wool tissue or are silk hats, and also component parts of such hats and caps. |
60% |
|
12 |
Hats and caps not chargeable under Reference Number 10 or Reference Number 11 of this Schedule, and also component parts of such hats and caps. |
25% |
|
13 |
Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended solely for use in sport, and also component parts of such articles. |
10% |
|
14 |
All garments 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. |
25% |
|
15 |
Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Schedule, and component parts of such articles. |
30% |
|
16 |
Accessories of personal clothing and wearing apparel. |
30% |
PART II.
NOTE.—This Part of this Schedule does not apply to any article chargeable under Reference Number 14 in this Schedule.
|
Ref. No. |
Description of Articles liable to Duty |
Rates of Minimum Duties |
|
17 |
Proofed overcoats and other proofed coats. |
5/- per article |
|
18 |
Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. |
10/- per article |
|
19 |
Overcoats and suits which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding reference number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. |
5/- per article |
|
20 |
Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. |
4/- per article |
|
21 |
Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding reference number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. |
2/- per article |
|
22 |
Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. |
2/- per article |
|
23 |
Waistcoats which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding reference number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. |
1/- per article |
|
24 |
House and half-hose. |
6/- per dozen pairs. |
|
25 |
Underwear which is wholly or mainly knitted or made of knitted fabric. |
10/- per dozen articles. |
|
26 |
Knitted cardigans, pullovers, jerseys, waistcoats, and similar articles. |
15/- per dozen articles. |
PART III.
NOTE.—This Part of this Schedule applies only to articles which are chargeable under Reference Number 14 in this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.
|
Ref. No. |
Description of Articles liable to Duty |
Rates of Minimum Duties |
|
27 |
Overcoats, suits, and costumes chargeable under Reference Number 14 in this Schedule. |
5/- per overcoat, suit, or costume. |
|
28 |
Coats, jackets, frocks, dresses, wraps, skirts and trousers chargeable under Reference Number 14 in this Schedule and not imported with and as part of a suit or costume. |
2/6 per article |
|
Ref. No. |
Description of Articles Liable to Duty |
Rates of Duty |
|
29 |
All articles of personal clothing or wearing apparel chargeable under Reference Number 14 in this Schedule and not mentioned at either Reference Number 27 or Reference Number 28 in this Schedule. |
1/- per article |
This Resolution relates to the codification of the duties on apparel.
