asked the Minister for Finance if he will state whether relatives and friends visiting the Free State during the coming months and bringing with them presents for children, as is customary, will be permitted to import such presents free of duty; further, will he state whether any instructions have been issued to the customs officials, and will he state the nature of such instructions.
Ceisteanna—Questions. Oral Answers. - Importation of Children's Presents.
There is no statutory provision whereby a general exemption from customs duty in respect of presents for children brought by relatives and friends who are coming on a visit to the Saorstát can be granted. All such goods must be produced and declared to the customs officers on the arrival of the passenger and where the amount of the duty is trifling payment may be waived. The articles will be dealt with under the standing instructions applicable to goods brought in passengers' baggage and, accordingly, the issue of special instructions is not necessary.
Up to what amount of duty chargeable are goods allowed in free? I was crossing from England a couple of weeks ago and a lady was called upon to pay 6/- duty on a present for her little daughter of five years. The value of the present was 11/-.
The Deputy will understand that there is no statutory authority for allowing in goods which might be declared to be presents free of duty. The Revenue Commissioners have to act according to their best discretion in these matters. They have informed me that, where the duty is trifling, the duty may be waived, but I assume that they do not consider a duty of 6/- trifling.
Will the Minister consider the advisability of issuing some instructions on the matter, because relatives usually bring presents for children. It is customary for them to do so, and if this rule is to be enforced it will be very hard on relatives.
I will take the opportunity of drawing what the Deputy has said to the attention of the Revenue Commissioners.
What effect will that have?
I do not know.