I move:—
(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 16th day of May, 1935, a Customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.
(2) That where a percentage is stated in the third 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.
(3) That the provisions (if any) set forth in the fourth column of the Schedule to this Resolution at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
(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).
SCHEDULE.
|
Ref. No. |
Description of Article Liable to Duty |
Rate of Duty |
Special Provisions |
|
1 |
Rear-reflectors which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles which are propelled solely by the physical exertion of a person or persons seated thereon. |
75% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
|
2 |
Polishing preparations of all kinds. |
33?% |
The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. |
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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 |
Cotton bandages and bandaging material imported in rolls, excluding any such bandages or material imported as part of another article, and also excluding elastic bandages and bandaging material and adhesive bandages and bandaging material. |
33?% |
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. |
|
4 |
Satchels of any material which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person by children and used by them for purposes connected with their attendance at school. |
20% |
— |
|
5 |
Felting and felting substitutes and other like substances intended for use as roofing material or as a damp course. |
50% |
— |
|
6 |
(a) Surrounds, hearths and curbs which, in the opinion of the Revenue Commissioners, are of a kind normally used for fireplaces and are made or consist partly of tiles, bricks, or slabs made wholly or partly of clay, stone (including reconstructed stone), or cement, and |
33½% |
— |
|
(b) Sections of any such surrounds, hearths, or curbs as are mentioned in the foregoing paragraph. |
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|
7 |
(a) Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes designed, constructed, and suitable for doors or for windows or for parts of doors or of windows and are not fitted with glass or other like substance; |
40% |
The word “windows” where it occurs in the second column at this reference number includes skylights, deadlights, pavement lights, and lights of every other description. |
|
(b) articles which consist of such frames or sashes as aforesaid wholly or partly fitted with glass or other like substance; |
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|
(c) windows consisting of pieces of glass or other like substance set in lead; |
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(d) component parts, set in lead, of such windows as are mentioned in the next preceding paragraph. |
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|
8 |
Articles of any of the following descriptions made wholly or mainly of iron or steel or a combination of iron and steel, that is to say:— |
33½% |
— |
|
(a) hooks, brackets, bands and similar fittings for supporting or securing in position, gutters, rain pipes, smoke pipes, ventilation pipes, and other similar pipes; |
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|
(b) holdfasts and wall hooks of a length of not less than four inches; |
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|
(c) scythe mountings; |
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|
(d) hook and eye hinges, imported complete, of which the eye part is of a length of not less than twelve inches; |
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|
(e) eye parts of hook and eye hinges where such eye parts are imported separately and are of a length of not less than twelve inches; |
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|
(f) hook parts of hook and eye hinges where such hook parts are imported separately and are of a length of not less than one inch; |
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|
(g) heaters for box smoothing-irons; |
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|
(h) range rakes and range scrapers. |
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|
9 |
(a) Tape (other than woven tape) which, in the opinion of the Revenue Commissioners, is intended for use in relation to parcels in lieu of twine; |
50% |
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so think 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. |
|
(b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of such tape as is mentioned in the foregoing paragraph when in use, and also component parts of such articles. |
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|
10 |
Portable vacuum flasks for containing food or drink, and component parts of such flasks, excluding component parts made wholly or mainly of cork. |
whichever 1f the following rates produces in each particular case the greater amount of duty, that is to say, 50% or fivepence the article. |
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. |
|
11 |
Ridge tiles, hip tiles, and other roofing tiles made wholly or partly of clay or of Roman cement, Portland cement, or any other hydraulic cement. |
50% |
The duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference No. 6 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
|
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 asto time or quantity or either of them or within a specified time or in a specified quantity. |
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|
12 |
Wheel-barrows and two-wheeled trucks made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made of iron or steel or a combination of iron and steel) of such wheel-barrows or such trucks. |
25% |
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. |
|
13 |
Moulds or machines for making concrete blocks, bricks, or slabs. |
25% |
— |
|
14 |
Binder twine or yarns of Manilla, sisal, or any kindred hard fibre other than coir. |
40% |
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. |
|
15 |
Roller blinds made mainly of textile material which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on the exterior of shops and like premises, and also component parts (made of any material) of such roller blinds. |
40% |
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. |
|
16 |
Sails, sail covers, sail bags, and yacht or boat covers. |
33?% |
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, 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. |
|
17 |
Ply-yarns wholly of cotton, linen or hemp. |
40% |
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. |
|
18 |
Cases of the nature of trunks, suit cases, or attaché cases for personal use (whether wholly or partially manufactured and whether fitted or not fitted internally with articles for personal use) of which the external casing consists, in the opinion of the Revenue Commissioners, of non-vulcanised, cardboard, pasteboard, strawboard, millboard, or similar material which is, in the opinion aforesaid, varnished or coloured or coated with varnished or coloured paper, but excluding cases of which the external casing is wholly coated or covered with cloth. |
Whichever of the following rates produces in each particular case the greater amount of duty that is to say:— 33?% or whichever of the following rates is applicable, that is to say:— On cases which are not less than twenty inches in length (measured externally) —one shillingthe case or on cases which are less than twenty inches in length (measured externally) —six pence the case. |
The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 1 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.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. |
|
19 |
Material which, in the opinion of the Revenue Commissioners, is non-vulcanised cardboard, pasteboard, strawboard, millboard, or similar material and is imported in the piece and has, in the opinion aforesaid, been notched, scored, grooved, or bent before importation. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33?% or whichever of the following rates is applicable, that is to say:— ninepence the board of not less than twenty inches in length or fourpence the board of less than twenty inches in length. |
The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference No. 1 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.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. |
|
20 |
Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, straps and belts (whether fitted or not fitted with buckles or other fastners) and strapping and belting, excluding machinery belts and belting, and also excluding straps and belts which at importation form part of another article or are, in the opinion of the Revenue Commissioners, of a surgical or medical character. |
40% |
— |
|
21 |
Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather orskin or of a combination of any two or more of those substances, that is to say, collars, leads, and muzzles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on or in relation to dogs. |
40% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference No. 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
|
22 |
(a) Monumental, architectural, or building stone (other than slate or marble) which has been dressed, polished, or otherwise worked, but excluding stone which, at the time of importation, is sawn on not more than two surfaces, and also excluding crushed stone; |
100% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.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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(b) monumental, architectural, or building marble which has been dressed, polished, or otherwise worked; |
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(c) unworked marble; |
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(d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article. |
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|
23 |
Ice, imported separately. |
One shilling the hundred-weight. |
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. |
|
24 |
Labels of woven material with letters, numbers, or designs, printed thereon, excluding any such label which, at importation, forms part of another article. |
33?% |
Whenever the Minister for Finance, after consultation with the Minister for Industry and Comyment 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. |
|
25 |
Prayer-books, missals, breviaries, hymnals, and other books used for the purpose of religious worship and also bibles and testaments. |
30% |
The duty imposed by Section II of the Finance Act, 1932 (No. 20 of 1932), and mentioned at paragraph (b) of Reference Number 15 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
|
Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty. |
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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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26 |
Copper tubes, tubing, pipes, and piping having a wall thickness not exceeding one-eighth of one inch and an internal diameter not exceeding two and one-quarter inches, but excluding any such tube, tubing, pipe, or piping which has, beforeimportation, undergone any process of manufacture other than shaping or bending, or which, at importation, forms part of another article. |
75% |
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. |
|
27 |
(a) Toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes;(b) perfumery, excluding perfumed spirits and essential oils. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50% or whichever of the following rates is applicable, that is to say: if the article is prescribed in the official import list to be entered on importation by weight, five shillings the pound, or if the article is prescribed in the official import list to be entered on importation by measure, two pounds ten shillings the gallon. |
The duty mentioned at this reference number shall not be charged or levied on any article which is liable to the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number 13 in the First Schedule to that Act or which is liable to the duty imposed by Section 8 of the Finance Act 1934 (No. 31 of 1934), and mentioned at Reference Number 12 in the First Schedule to that Act.The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article.Save as aforesaid, no other duty of customs in force on the 16th day of May, 1935 (other than the minimum charge imposed by Section 25 of the Finance Act, 1924 (No. 27 of 1924), and the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 of 1932), shall be chargeable or leviable on any article which is liable to the duty mentioned at this reference number, notwithstanding anything to the contrary contained in the Act or Order imposing such other duty. 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 Commissionersshall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
|
28 |
(a) Apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes, but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream;(b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings; |
25% |
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 Commissionersshall 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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(c) component parts of any of the apparatus mentioned in either of the foregoing paragraphs as chargeable with duty, but excluding the following component parts, that is to say: motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed earthenware. |
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29 |
(a) Pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached thereto, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process, but are not made on a wax base.(b) Component parts (excluding slips or leads) of any such pencils, crayons or chalks as are mentioned in the preceding paragraph as chargeable with duty.(c) Pen-handle sticks which are made wholly or mainly of wood and have been subjected to a process of enamelling, lacquering, or varnishing. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33?% or whichever of the following rates is applicable, that is to say, where the article chargeable is eight inches or less than eight inches in length—four shillings the grossor where the article chargeable is more than eight inches in length—eight shillings the gross |
The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with the duty mentioned at reference number 27 in this Schedule and there made chargeable on certain toilet preparations and perfumery specified at that reference number.For the purposes of the duty mentioned at this reference number, in so far as it is chargeable on the component parts mentioned in paragraph (b) in the second column, grooved slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly.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. |
This is an omnibus Resolution imposing a number of miscellaneous industrial duties. I think in regard to these duties it will be found that the commodities are comparatively unimportant and that the alterations which are being made are trivial in themselves, though we expect to get about £40,000 or so from them. They are not imposed as revenue duties but as protective measures.
