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 13th day of May, 1936, a duty of Customs 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) That wherever it is stated in the fourth column of the Schedule to this Resolution that the provisions of Section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said Section 8 shall apply to that duty with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) That, subject to the provisions of the next preceding paragraph of this Resolution, 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.
(5) 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 |
Plaster of Paris, Keene's cement, and Parian cement. |
Per cwt.9d. |
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. |
|
2 |
Whip-thongs and whip-lashes which are, 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 and are imported separately. |
40% |
—— |
|
3 |
Spice of any of the following descriptions which has, in the opinion of the Revenue Commissioners, been ground before importation, that is to say:— |
Per lb.6d. |
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 article 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. |
|
(a) white pepper, |
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|
(b) black pepper, |
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|
(c) ginger, |
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|
(d) nutmeg, |
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|
(e) cinnamon, |
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|
(f) clove, |
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|
(g) mace, |
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|
(h) pimento or all-spice, |
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|
(i) chilli or cayenne pepper, |
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|
(j) cassia, |
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|
(k) bay-leaf, |
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|
(l) caraway, |
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|
(m) curry powder consisting of a mixture of all or any of the spices herein before mentioned, whether with or without any other spice. |
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|
(n) mixed spice consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice. |
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|
4 |
(a) Pipes made wholly or mainly of wood which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in smoking tobacco or other substances and of which the value at importation is not less than one shilling and three pence;(b) component parts (made wholly or mainly of wood) of any pipes suitable for use in smoking tobacco or other substances. |
37½% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say:—(a) it is not polished, and(b) it is not stained, and(c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter. |
|
5 |
Straps (whether completely or partially manufactured and whether imported separately or as part of another article) which are, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or of skin or of a combination of any two or more of those substances and are, in the opinion aforesaid, designed, constructed, and intended for use in connection with watches. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 40% or sixpence the article. |
The duty imposed by Section 10 of the Finance Act, 1935 (No 28 of 1935), and mentioned at reference number 20 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. |
|
6 |
Carbon - tetra - chloride imported in a container which at importation does not contain more than 35 gallons of carbon-tetra-chloride. |
Per gall.10s. 0d. |
—— |
|
7 |
(a) Bells made of metal and not less than nine inches in diameter measured externally at the mouth; |
50% |
The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article. |
|
(b) the following fittings and accessories for bells (imported separately or as part of any such bell as is mentioned in the fore going paragraph), that is to say: |
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. |
||
|
(a) tongues, |
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|
(b) clappers, |
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|
(c) staples, |
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|
(d) bridges, |
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|
(e) head-stocks, |
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|
(f) gudgeons, |
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|
(g) crosses, |
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|
(h) standards, |
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|
(i) wheels. |
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|
8 |
(a) Ladders made wholly or mainly of wood; (b) component parts (made wholly or mainly of wood) of ladders. |
(a) On ladders— 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:—on extension ladders (including sections of extension ladders) three shillings per rung, round, step, or tread, and on other ladders, one shilling and sixpence per rung, round, step, or tread; (b) on component parts—50%. |
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. |
|
9 |
Discs, of cardboard, pasteboard, strawboard, millboard, or any similar material which are, in the opinion of the Revenue Commissioners, suitable for use as stoppers or caps for bottles or jars. |
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. |
|
10 |
Any article which is, in the opinion of the Revenue Commissioners, bias binding or bias banding designed, constructed, and intended for use in the manufacture or repair of articles made of textile material. |
50% |
—— |
|
11 |
(a) Apparatus which is, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for mixing mechanically any two or more of the following substances, that is to say, sand, lime, stone, cement, and other like substances;(b) component parts (other than the engine) of any such apparatus as is mentioned in the foregoing paragraph. |
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. |
|
12 |
Toilet paper imported in rolls. |
50% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
|
The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article. |
|||
|
13 |
Cider and perry. |
Per gall.1s. 6d. |
Any article on which the duty mentioned at this reference number is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article. |
|
14 |
(a) Any of the following articles which is made or the framework of which is made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal and which, in the opinion of the Revenue Commis-sioners, is, at importation, completely or substantially assembled, that is to say:— |
50% |
The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on 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. |
|
(1) tables, |
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|
(2) floor-stands, |
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|
(3) trolleys, |
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|
(4) settees, |
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|
(5) chairs, |
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|
(6) stools, |
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|
(7) seats, |
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|
(8) cabinets, |
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|
(9) cupboards, |
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|
(10) lockers, |
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|
(11) storage bins, |
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|
(12) sterilising cases, |
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|
(13) sterilising drums, |
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|
(14) trays, |
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|
(15) racks, |
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|
(16) screens, |
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|
(17) chart holders and frames, |
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|
(18) surgical bed cradles, |
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|
(19) surgical walking frames, |
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|
(20) leg rests, |
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|
(21) back rests; |
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|
(b) any article made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal which is, in the opinion of the Revenue Commissioners, designed, constructed and suitable primarily for use as a component part of an article mentioned in the foregoing paragraph. |
|||
|
15 |
(a) Artificial flies suitable, in the opinion of the Revenue Commissioners, for use in fishing and of a value not exceeding twenty shillings per gross;(b) fishing hooks with gut attached. |
50% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act (as amended by subsequent enactments) 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. |
|||
|
16 |
Parchment (including vellum) having matter printed thereon and imported in bulk quantities. |
50% |
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. |
|
17 |
Sheets or slabs made wholly or mainly of fibre (other than asbestos) or pulp which, in the opinion of the Revenue Commissioners, have not been varnished, painted, or polished before importation and are designed, constructed, and suitable for use in building. |
Per sq. yard. 6d. |
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 |
(a) Safety razor blades;(b) unsharpened blanks for safety razor blades. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—75% or twelve shillings the gross. |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 27 in the First Schedule to that Act (as amended by subsequent enactments) 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 |
Untempered steel strip which is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of safety razor blades. |
Per lb.10s. 0d. |
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 |
Advertising cards, price cards, show cards, and similar articles made wholly or mainly of cardboard, pasteboard, strawboard, millboard, or similar material. |
50% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 16 in the First Schedule to that Act (as amended by subsequent enactments) 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. |
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|
21 |
Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, strawboard, millboard, or similar material and has printed thereon any matter which is, in the opinion of the Revenue Commissioners, so printed wholly or mainly by the use of movable type, but excluding calendars and empty containers, and also excluding any article on which the duty mentioned at the next preceding reference number in this Schedule is chargeable. |
50% |
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. |
|
22 |
Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, strawboard, millboard, or similar material and has any matter printed thereon, but excluding calendars and empty containers, and also excluding any article on which a duty mentioned at either of the two next preceding reference numbers in this Schedule is chargeable. |
15% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. 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. |
|
23 |
Ribbons for use in typewriting machines, addressing machines and similar apparatus. |
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, in the case of a ribbon not exceeding three inches in width—three shillings and fourpence on every twelve yards or fraction of twelve yards in the length of the ribbon, or in the case of a ribbon exceeding three inches in width —six shillings and eight pence on every three yards or fraction of three yards in the length of the ribbon. |
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 |
Carbon copying paper. |
Whichever of the following rates produces in each particular case the greater amount of duty that is to say:—50% or two pounds ten shillings the pound. |
The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on 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. |
|
25 |
(a) Articles which consist of a sheet of coated material attached to a backing, frame, or similar thing (whether with or without a protective paper covering) and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in making stencils by means of type-writing machines or similar apparatus; |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50% or sixpence 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. |
|
(b) articles which consist of a sheet of coated material not attached to anything in the nature of a backing or frame (whether with or without protective paper covering) and are, in the opinion aforesaid, designed, constructed, and suitable for such use as aforesaid. |
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|
26 |
Any of the following articles made wholly or mainly of iron, steel, copper, brass, bronze, or gunmetal, or of a combination of any two or more of those metals, that is to say:— |
75% |
The duty mentioned at this reference number is in addition to any duty in force on the 8th day of November, 1935, by virtue of a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, but in lieu of any other duty which may be chargeable on the article. |
|
(a) screws which have a slotted head and a tapered thread and are not less than one-quarter of one inch or more than five inches in length.(b) nails, springs, brads, and tacks which are not more than six inches in length, but excluding any such nail, sprig, brad, or tack of which the smaller or smallest diameter or width of the head exceeds one-half of one inch, and also excluding any such nail, sprig, brad, or tack, made mainly of iron or steel, of which the head is covered with brass, bronze, copper, leather, or any textile material. |
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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|
(c) staples, |
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|
(d) rivets of which the shank, at its narrowest point, does not exceed one-quarter of one inch in diameter. |
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|
27 |
Articles (other than any article which is, in the opinion of the Revenue Commissioners, a toy) of any of the following descriptions made wholly or mainly of any material which is composed wholly or partly of any cellulose ester or casein or of any substance which is, in the opinion of the Revenue Commissioners, a synthetic resin or a substance of a like nature to synthetic resin, that is to say:— |
50% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
|
(a) cups, |
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|
(b) saucers, |
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|
(c) plates, |
|||
|
(d) goblets, |
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|
(e) containers for salt, pepper and mustard, or any of them, |
|||
|
(f) egg-cups and egg-stands, |
|||
|
(g) spoons, |
|||
|
(h) napkin or serviette rings, |
|||
|
(i) ash-trays, |
|||
|
(j) screw caps for bottles or for jars, |
|||
|
(k) salad servers, |
|||
|
(l) milk-jugs and cream-jugs, |
|||
|
(m) sugar basins, |
|||
|
(n) door finger-plates, |
|||
|
(o) trays, |
|||
|
(p) teapot stands, flower-pot stands, and other similar stands. |
|||
|
28 |
Preparations consisting wholly or mainly of acid calcium phosphate which are imported in powder form and are, in the opinion of the Revenue Commissioners, suitable for use as a flour improver. |
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. |
|
29 |
Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and have been subjected to a process of glazing, and are not toys, that is to say:— |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50% or thirty shillings the hundredweight |
The duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 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. |
|
(a) tea sets, breakfast sets, coffee sets, morning sets, |
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. |
||
|
(b) articles of any of the following descriptions when imported otherwise than as part of any of the sets mentioned in the next preceding paragraph, that is to say, cups, saucers, sugar-basins, slop-basins, jugs, tea-pots, and coffee pots, |
|||
|
(c) plates imported otherwise than as part of a dinner set or as part of any of the sets mentioned in the foregoing paragraph (a). |
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|
30 |
Toys which exceed nine pence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and either:—(a) are made wholly or mainly of wood, or(b) are, in the opinion of the Revenue Commissioners soft toys not made wholly or mainly of rubber. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50% or one shilling the article. |
|
|
31 |
Balls which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the game of lawn tennis. |
50% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 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. |
|
32 |
Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of cast iron, that is to say:— |
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. |
|
(a) pavement gutters and component parts thereof, |
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|
(b) sewer-pipe ventilators, |
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|
(c) air-bricks and air-grids, |
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|
(d) furnace pans, furnace doors furnace door frames, and furnace bottom grates, |
|||
|
(e) angle and other wall brackets of which the arm or one of the arms is not less than seven inches in length, |
|||
|
(f) stands, frames, and other supports for lavatory basins, kitchen sinks, and similar articles, and also component parts of any such supports, |
|||
|
(g) kerbs for fire-places, |
|||
|
(h) earth-rammers, whether imported with or without handles, |
|||
|
(i) shoe anvils (including sockets and stands therefor) and foot or hobbing irons, |
|||
|
(j) name-plates, number plates, and indicator plates not otherwise liable to duty, |
|||
|
(k) fire-grates, ranges, stoves (other than stoves primarily adapted for use for heating water in connection with hot water circulating systems) and mantel registers, and also component parts of any such articles but excluding any such articles heated by electricity, gas, or oil, |
|||
|
(l) chimney-pieces and mantelpieces and component parts thereof, |
|||
|
(m) pots, pans, and kettles, of all descriptions suitable for domestic or household use and component parts of any such articles, |
|||
|
(n) glue pots and glue cups, |
|||
|
(o) smoothing irons of every description and also stands for any such irons, but excluding any such irons heated internally by gas, electricity, or oil, |
|||
|
(p) safes and strong-boxes. |
|||
|
33 |
Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of iron or steel, that is to say, covers for pots, pans, and kettles of any description suitable for domestic or household use. |
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. |
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34 |
Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or any other description) and, in either case, is imported in sheets or rolls and is, when fully extended, of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— |
50% |
The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article.The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act.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 limits to time or quantity or either of them or within a specified time or in a specified quantity. |
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(a) imitation parchment (in-cluding vegetable parchmentised paper), |
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(b) grease-proof paper, |
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(c) paper which has been subjected to a process of water-proofing by means of oil, wax, tar, or pitch, |
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(d) paper so coated or treated as to produce a surface which is an imitation of metal, |
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(e) transparent cellulose wrapping paper, |
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(f) glazed transparent paper, |
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35 |
Woven piece goods of any of the following descriptions, that is to say:—(a) linen piece goods;(b) cotton piece goods; |
33?% |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 22 in the First Schedule to that Act. |
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(c) union piece goods consisting only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk; |
Whenever the Revenue Commissioners are satisfied, in respect of any woven piece goods chargeable with the duty mentioned at this reference number, that such woven piece goods—(a) have been subjected to a process of proofing, or |
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(d) union piece goods which consist wholly or mainly of cotton and wool, and are less than seven ounces in weight per square yard, and are, in the opinion of the Revenue Commissioners, of a type ordinarily used for the manufacture of any of the following articles, that is to say, shirts, towels, sheets, bed ticks, table napery, and dungarees. |
(b) have been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or |
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(c) have been so fabricated as to resemble blanketing and are of a type ordinarily used for the manufacture of blankets, or |
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(d) are terry, or chenille, or brocade, or velveteen, or holland blind cloth, or |
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(e) are less than twelve inches in width and have two selvedges, or |
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(f) are cotton piece goods (other than tabling and towelling) which are less than four and one-half ounces in weight per square yard, or |
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(g) are union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which forms a substantial proportion of the whole article, or |
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(h) are piqué cloth or imitation tweed cloth of cotton, other than cloth of a type ordinarily used for the manufacture of dungarees or overalls, or |
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(i) are coutil of the type ordinarily used for the manufacture of corsets, or |
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(j) are suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:— |
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(i) the upholstering or the covering of furniture, or |
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(ii) the manufacture of curtains, or |
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(iii) the upholstering of vehicles, or |
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(iv) the binding of books, or |
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(k) are union piece goods containing a quantity of wool which forms a substantial proportion of the whole article, |
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the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such woven piece goods to be imported without payment of the duty mentioned at this reference number or repay any such duty paid thereon at importation. |
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For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods. |
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Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann. |
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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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36 |
Any rabbit skin or part of a rabbit skin which has, before importation, been dressed or dressed and dyed, and is not chargeable with any other duty of customs. |
Per article, 6d. |
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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37 |
Uncovered buttons which are, in the opinion of the Revenue Commissioners, designed, constructed, and primarily intended for use in fastening personal clothing or wearing apparel, but excluding buttons made wholly or mainly of wood, glass, stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl, and also excluding buttons which at importation form part of another article. |
Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—75% or one shilling and sixpence the gross. |
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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38 |
(a) Boxes, cartons and similar articles (whether with or without a lid or other covering or means of closing) which, in the opinion of the Revenue Commissioners, are ordinarily used or are suitable for containing goods for sale or for transport or for storage, and are, in the opinion aforesaid, made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are imported either empty or in a partially manufactured condition; |
50% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. 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 as to time or quantity or either of them or within a specified time or in a specified quantity. |
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(b) Component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and whether completely or partially manufactured) of any of the articles mentioned in the foregoing paragraph. |
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39 |
Cases of the nature of trunks, suit-cases, hat-boxes, or attaché cases for personal use (whether completely or partially manufactured and whether fitted or not fitted internally with articles for personal use) which are, in the opinion of the Revenue Commissioners, wholly or mainly coated or covered externally with cloth or leather-cloth permanently affixed to the article, but excluding trunks made wholly or mainly of wood. |
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 fourteen inches in length (measured externally) —one shilling |
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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40 |
Articles and appliances which are, in the opinion of hte Revenue Commisioners, designed, contructed, and intended to apply or supply heat by means of the combustion of gas and are in the opinion aforesaid, assembled or subtantialy assembled |
30% |
The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.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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41 |
(a) Laces which are, in the opinion of the Revenue Commissioners, suitable for use for any one or for any two or more of the following purposes, that is to say, as boot-laces, shoe laces, hat laces, breeches laces, corset-laces, and legging laces, but excluding any such laces the textile portion of which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine. |
(a) On laces, whichever of the following rates produces in each particular case the greater amount of duty, amount equal to the value of the article or whichever of the following rates is applicable that is to say:—on laces imported that is to say:—in bulk—two shillings the gross, or on laces imported together with an article of personal clothing or wearing apparel —three pence the lace; |
Laces chargeable with the duty mentioned at this reference number shall not be chargeable with duty as articles or accessories of personal clothing or wearing apparel.Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number in so far as that duty is chargeable on laces, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of any laces chargeable with the said 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 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) material which is imported in the piece or in lengths and is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of any such laces as are mentioned in the preceding paragraph (a) but excluding all such material which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine. |
(b) on material, the rate of an amount equal to the value of the article. |
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42 |
Knitted fabric of all descriptions imported in the piece. |
60% |
The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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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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43 |
Yarns (other than white yarns) wholly or partly of wool or worsted or a combination of wool and worsted which are imported otherwise than on bob bins, cheeses, cones, or cops. |
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 |
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44 |
Substances which, in the opinion of the Revenue Commissioners, are compounds consisting partly of rubber and containing more than ten per cent. by weight of carbon black, but excluding articles (other than treads for pneumatic tyres) in respect of which the Revenue Commissioners are of opinion that the articles are manufactured wholly or partly from any such substance and that such substance has been completely vulcanised whether before or during such manufacture. |
Per lb.2s. 6d. |
This is a Resolution to give effect to the amendments in the tariffs which the Minister for Industry and Commerce considers desirable, in order to provide for the continued industrial development of the country.
