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 article 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) 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 Article Liable to Duty |
Rate of Duty |
1 |
Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances. |
Per cwt.3d. |
2 |
Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum. |
Per sq. yard6d. |
3 |
Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth. |
Per sq. yard2d. |
4 |
Articles made wholly or mainly of asbestos. |
Per cwt.1/- |
5 |
Starch and dextrin. |
Per cwt.3/- |
6 |
Rice, rice flour, and rice meal. |
Per cwt.2/- |
7 |
Tiles and slabs of all kinds made wholly or partly of clay, earthen-ware, or cement, and not otherwise liable to duty. |
Per cwt.5/- |
8 |
Roofing slates of all kinds. |
Per cwt.5/- |
9 |
(a) Wool; |
Per cental of |
(b) wool waste, other than flock. |
100 lbs.10/- |
|
10 |
Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware. |
Per cwt.9d. |
11 |
Grapes. |
Per lb.1d. |
12 |
Dried Peas. |
Per lb.½d. |
PART II. |
||
13 |
Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped. |
10% |
14 |
Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament. |
10% |
15 |
Paper without any matter or design printed thereon. |
5% |
16 |
Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper. |
5% |
17 |
Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use. |
10% |
This Resolution imposes various import duties, some of them specific and some ad valorem. Ad valorem duties are being imposed in those cases where there are wide ranges of qualities and consequent differences in prices as regards the articles affected. In such cases the incidence of a specific duty would be inequitable. The articles are set out in the Schedule.