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Dáil Éireann debate -
Thursday, 26 Nov 1936

Vol. 64 No. 7

Ceisteanna—Questions. Oral Answers. - Customs Charges.

asked the Minister for Finance if he is aware that in connection with the removal of the remains of Daniel Joseph Hayes, a native of Skibbereen, County Cork, and a member of the British Navy, who died at Shotley Barracks, England, four wreaths sent from his training ship, H.M.S. Ganges, were held up by the Customs authorities at Rosslare, and have since been detained in default of payment of duty; that four cards attached to the wreaths in question were removed from same and sent to the bereaved relatives with a demand for the payment of duty, and whether steps will be taken to secure the release of the wreaths in question, in order that they may be placed on the grave of the deceased without further inconvenience or annoyance to the relatives.

The articles in question are liable to duty under Section 4 of the Finance (Customs and Excise) Duties Act, 1933 (First Schedule, Reference No. 9). In the special circumstances of the case, the charge of duty has been remitted and instructions have been given for immediate clearance.

asked the Minister for Finance whether he is aware that a package of advertising matter, not intended for sale, arrived at the North Wall through the L.M. & S. Railway Company's steamer about two months ago addressed to Mr. J.P. Nolan, Main St., Buttevant, Co. Cork; that the package was opened by the Customs authorities and a duty of £6 6s. 3d. assessed; that a cheque to cover this amount was forwarded; that 12 days later Mr. Nolan received a communication from the Traffic Manager, L.M. & S. Railway Company, North Wall, telling him that the duty already advised him was undercast by the amount of 6/8, and asking for a remittance of the sum; that a postal order for 6/8 was immediately sent; that on Saturday, the 14th November, Mr. Nolan receive a further communication from the Railway Company to say that a further 10/-was wanted before the Customs authorities would clear the consignment; and if he will state what are the reasons for transacting public business in this way, and in particular whether it reflects a definite Departmental policy.

Packages of goods onnportation are not opened for customs examination until the entry is presented and the proper duty is paid. In this instance the London, Midland and Scottish Railway's representative, who was acting for the importer was informed by a Customs official on the 28th October, 1936, that duty would be assessed on the value shown on the invoice with an addition of 15 per cent. This duty was not forthcoming until the 23rd November, 1936, when the Customs entry was presented and accepted at the Custom House. The calculation of the proper duty payable is a matter, in the first instance, for the importer or his agent and the Revenue Commissioners cannot accept responsibility for an error, if any, made by the railway company in making such a calculation.

In view of the reflection that it is on a public Department that mistakes like this are made, will the Minister undertake to take up the matter with the railway company, if the railway company is at fault?

I shall bring the Deputy's observations to the notice of the Minister for Finance.

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