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Dáil Éireann debate -
Wednesday, 15 May 1935

Vol. 56 No. 8

Financial Resolution No. 16—Customs.

I move:—

(1) That there shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:—

(a) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages—a duty of customs at the rate of four and four-fifths pence the pound;

(b) on all other fruits imported in syrup in sealed this or cans—a duty of customs at the rate of two and two-fifths pence the pound.

(2) That the following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the several duties of customs mentioned in the preceding paragraph of this Resolution, that is to say:—

(a) in respect of the duty mentioned in sub-paragraph (a) of the said preceding paragraph—the rate of fourpence the pound;

(b) in respect of the duty mentioned in sub-paragraph (b) of the said preceding paragraph—the rate of twopence the pound.

(3) That each of the duties mentioned in this Resolution is in addition to 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, but is in lieu of all other duties which may be chargeable on the article.

(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).

This Resolution imposes new duties on the classes of tinned fruits mentioned. They are set out in paragraph 1 of the Resolution.

Is this protective?

Will all these classes of fruits be henceforth tiuned in this country?

I think so. Some of them are being tinned already, as a matter of fact.

Not all, possibly, but I do not see any reason why all should not be done.

Or why they should not be eaten fresh.

Those referred to in paragraph (b) of Clause 1 will cover all the tinned fruits coming into the country?

They are liable to duty at present.

What is the effect of paragraph (b)? Is it to increase the duty?

What is at present leviable on those fruits?

1d. per lb.

Paragraph (b) says: "On all other fruits imported in syrup in sealed tins or cans ..."

It is necessary to vary the duty in consequence of a trade agreement with South Africa, which involves the granting of a preferential rate of duty to South Africa. The changes in the duty are consequential upon that.

The proposal, then, is to exclude all American fruit to the advantage of South African fruit?

There is no exclusion of any fruit.

What is the purpose of paragraph (b)?

It is to impose duty for the purpose of getting revenue— the same purpose for which duties are usually imposed. A duty has been in operation on tinned fruits in the past.

Then am I to understand from the Minister for Finance that this is a revenue duty and not a protective duty? The Minister for Finance has just told Deputy MacDermot that those are protective duties designed to increase the canning of fruit in this country. Now the Minister for Finance tells that they are revenue duties.

Perhaps the Deputy would have a little patience. I referred to the duties at 1 (a), which are being imposed for a protective purpose in so far as most of those fruits are being canned here. I am not certain whether greengages are being canned here, but I understand that for the purposes of definition it is necessary to mention them, because I believe it is difficult to distinguish, by definition, between greengages, plums, and damsons. With regard to the increased rates on the fruits mentioned in paragraph (b), they are being imposed for revenue purposes. A preferential rate is being provided in view of the agreement with South Africa.

Is there any duty on the sugar contained in the syrup in which they are packed?

There is no duty on the sugar in which they are packed. I have already explained that there is in existence, and has been for a long time, a duty on all fruits imported into the Saorstát in sealed tins. We now propose to increase that.

For revenue purposes?

Might I point out that there will be ample opportunity later for these discussions?

It has been pointed out several times already.

Question put and agreed to.
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