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 on or after the 13th day of May, 1938, a duty of customs at the rate stated in the third column in 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 the said 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 "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) That wherever it is stated in the fourth column of the Schedule to this Resolution that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, 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 said duty any articles chargeable with the said 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.
(5) That, subject to the provisions of the two next preceding paragraphs 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.
(6) That an article shall not be deemed, for the purposes of this Resolution and the Schedule thereto, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under subsection (1) of Section 8 of the Finance Act, 1919, for the purposes of that section is the result of labour within that country.
(7) In this Resolution and the Schedule thereto, the expression "the United Kingdom" means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man.
(8) 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.
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Ref. No. |
Description of Article Liable to Duty |
Rate of Duty |
Special Provisions |
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1 |
Hot water bottles made wholly or mainly of either rubber, or a material containing rubber as an ingredient, or a combination of rubber and such material |
Nine pence the article. |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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2 |
Articles (whether completely or partially manufactured and whether imported separately or otherwise) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for use as cycle touring bags. |
60% save as mentioned in the fourth column. |
The duty mentioned at this reference number shall be charged, levied, and paid at the rate of an amount equal to twenty-five per cent. of the value of the article in lieu of the rate mentioned at the third column on articles which are shown, to the satisfaction of the Revenue Commissioners, to be made wholly of linen and to have been manufactured in the United Kingdom or in the Dominion of Canada. |
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The duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 13 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. |
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The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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3 |
(a) Metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles;(b) metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid; |
(a) On articles mentioned in para graph (a) in the second column—60%;(b) on articles mentioned in paragraph (b) in the second column— one shilling and sixpence the article: |
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 7 in the First Schedule to that Act.The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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(c) letters and numbers which are, in the opinion aforesaid, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph. |
(c) on articles mentioned in paragraph (c) in the second column—nine pence the article. |
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4 |
(a) Adhesive pastes which, in the opinion of the Revenue Commissioners, are derived wholly or partly from starch;(b) substances (other than soluble dextrin) in powder, flake, or granular form which, in the opinion aforesaid, are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures. |
Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 37½% or threepence the pound. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 28 in the First Schedule to that Act.The duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
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The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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5 |
Woven tissues (other than floor coverings) made wholly or partly of silk or of artificial silk which are imported in the piece and are not less than twelve inches nor more than twenty-five inches in width and are of a value exceeding four shillings per square yard. |
45% |
The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. |
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The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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6 |
Articles which are, in the opinion of the Revenue Commissioners, rosaries or assemblies of beads for rosaries. |
Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 37½% or three farthings per length of ten beads or a fraction of ten beads. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 2 of the Finance (No. 2) Act, 1927 No. 38 of 1927). |
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The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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7 |
(a) Clubs or sticks which in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in the game of golf and are wholly or substantially manufactured: |
75% |
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 15 in the First Schedule to that Act as amended at reference number 16 in the Eight Schedule to the Finance Act, 1935 (No. 28 of 1935), but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15. |
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(b) articles which, in the opinion aforesaid, are— |
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(i) shafts which are suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (a) and have been fitted with grips, or |
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(ii) metal heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing, or(iii) wooden heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing, and polishing. |
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.The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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8 |
(a) Portable chemical fire extinguishers, whether imported full or empty, excluding any such extinguishers which are shown to the satisfaction of the Revenue Commissioners, to be adapted for operating by attachment to a water supply, and also excluding any such extinguishers which are made wholly or mainly of brass, bronze, gunmetal, or copper, or a combination of any two or more of those metals; |
60% |
The duty mentioned at this reference number shall not be charged or levied on any article which would, but for this provision, be chargeable with the said duty by virtue of paragraph (b) in the second column and is shown to the satisfaction of the Revenue Commissioners, to be a sprinkler and to have been manufactured in the United Kingdom or in the Dominion of Canada. |
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(b) component parts (made wholly or mainly of metal) of any such fire extinguishers as are mentioned in the foregoing paragraph (a) as chargeable with duty. |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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9 |
(a) Rice;(b) ground rice and rice flour. |
(a) On rice two shillings the hundredweight; (b) on ground rice and rice flour—four shillings the hundred-weight. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 6 in the Second Schedule to that Act as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). |
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10 |
Articles which, in the opinion of the Revenue (Commissioners, are component parts or accessories (whether completely or partially manufactured) of wireless telegraphy apparatus (as defined in the fourth column) and are of any of the following descriptions, that is to say:— |
60% |
The duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments shall not be charged or levied on any article which is chargeable with the duty mentioned at this reference number. |
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(a) loudspeakers,(b) transformers, |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at apply to the duty mentioned at this reference number. |
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(c) coils,(d) assemblies of two or more of the article mentioned in the foregoing paragraphs. |
Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is imported for use or has been used exclusively for some purpose other than use as a component part or an accessory of wireless telegraphy apparatus, the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty mentioned at this reference number or repay any such duty paid on the article on the importation thereof. |
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The licensing provision applies to the duty mentioned at this reference number. |
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In the second column and in this column the expression “wireless telegraphy apparatus” means apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy or wireless telephony. |
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11 |
The following component parts of boots and shoes (as defined in the fourth column) that is to say:— |
Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 60% or one penny and one halfpenny the article. |
The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. |
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(a) casings for the back quarter (commonly called stiffeners), |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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(b) casings for the toe (commonly) called toe-puffs), |
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(c) supports for the arch (commonly) called shanks), |
The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), as amended by Section 22 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in the Sixth Schedule to the latter Act shall not be charged or levied on any article mentioned in paragraph (d) in the second column on which the duty mentioned at this reference number is chargeable. |
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(d) shaped heels made wholly or mainly of wood. |
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The licensing provision applies to the duty mentioned at this reference number. |
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In the second column the word “boot” and the word “shoe” have respectively the meanings given to them by subsection (5) of Section 9 of the Finance Act, 1934 (No. 31 of 1934), for the purposes of that section. |
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12 |
(a) Lampshades (completely or substantially manufactured) which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials; |
(a) on lamp-shades— whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 50% or one shilling the article; (b) on component parts: 50%. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 7 in the First Schedule to that Act. |
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(b) component parts (completely or substantially manufactured and made wholly or mainly of any such material or combination of materials as are mentioned in the foregoing paragraph (a) of lampshades. |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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13 |
(a) Articles which are fitted with neon tubos and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as notices or as advertisements or for advertising purposes; |
75% |
The duty mentioned at this reference number is in lieu of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 5 in the First Schedule to that Act. |
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(b) complete neon tubes which, in the opinion aforesaid, are designed, constructed, and suitable for fitting to articles designed, constructed, and suitable for such use as is mentioned in the foregoing paragraph (a); |
The duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 15 in Part I of the First Schedule to that Act shall not be charged for levied on any article on which the duty mentioned at this reference number is chargeable. |
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(c) transformers which are, in the opinion aforesaid, designed, constructed, and suitable for use with neon tubes; |
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(d) wooden or metal letters, lettering, numbers, or designs which are, in the opinion aforesaid, designed, constructed, and suitable for use as backing for neon tubes in articles suitable for such use as is mentioned in the foregoing paragraph (a). |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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14 |
Floor coverings which, in the opinion of the Revenue Commissioners, are wholly or mainly of textile material and do not contain any rubber, artificial rubber, or limitation of rubber, or any substance containing rubber as an ingredient and are of a value of not less than four shillings per square yard, but excluding floor coverings made wholly or mainly of coir, straw, rush, grass, or any similar substance, or of a combination of two or more such substances. |
30% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 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. |
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The provisions of Section 8 o the Finance Act, 1919, apply to the duty mentioned at this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
This and another Resolution deal with minor changes in the protective code to which I have referred.
