asked the Minister for Finance whether the Revenue Commissioners have determined that collars may be reimported into Saorstát Eireann after undergoing trubanising process in Great Britain on payment of Customs duty on the cost of processing only; and, if so, if he will state why similar facilities are not afforded to shirt and collar manufacturers in respect of reimports of shirts and collars which have been processed in trade laundries in Northern Ireland, in view of the fact that no such trade laundering facilities are available in Saorstát Eireann.
Ceisteanna—Questions. Oral Answers. - Reimports of Collars and Shirts.
Section 10 (5) of the Finance Act, 1934, provides that shirts, collars and cuffs which are exported from Saorstát Eireann for the purpose of undergoing the process of first dressing are chargeable on reimportation on the full value of the article. The process of "trubanising" is not regarded as equivalent to first dressing and accordingly such goods are on return chargeable with duty on the cost of the work done abroad. I am informed by the Minister for Industry and Commerce that since the enactment of Section 10 (5) of the Finance Act, 1934, which provided for the withdrawal of the concession under which manufacturers might export collars and shirts for finishing and reimport them thereafter, free of duty, it is understood that a firm in Donegal has erected a laundry there to do its own dressing and that another Donegal firm sends collars for dressing to a Dublin firm which the Department is informed is prepared to undertake similar work for any other firm.
Is the Minister aware that in existing conditions the type of first dressing that is necessary if dress shirts and white dress collars are to command a market outside Saorstát Eireann is not available in Saorstát Eireann because for these commodities a very high finish is required? Will the Minister ask the Minister for Industry and Commerce to inquire into this aspect of the situation and, in the event of his being satisfied that an adequate service for that export trade is not available in Saorstát Eireann, will he issue licences to permit the reimport of these goods after being laundered in the manner described?
I shall certainly ask the Minister for Industry and Commerce to consider the facts which the Deputy has now put in his supplementary question.