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 11th day of May, 1939, 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 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, 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 the time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of Section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(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) Where an article is chargeable with a duty imposed by this Resolution, such article shall not be deemed, for any purpose arising under the Schedule to this Resolution other than the purposes of Section 8 of the Finance Act, 1919, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under Section 16 of the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular 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.
CERTAIN CUSTOMS DUTIES.
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Ref. No. |
Description of Article Liable to Duty. |
Rate of Duty. |
Special Provisions. |
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1 |
(a) Any article which, in the opinion of the Revenue Commissioners, is thread made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of these materials; |
100% save as is otherwise provided in the fourth column. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 17 in the First Schedule to that Act. |
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(b) Any article which, in the opinion aforesaid, is ply yarn made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of those materials. |
Whenever it is shown to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is thread made wholly or mainly of flax and was manufactured in the United Kingdom or in the Dominion of Canada, the said duty shall (subject and without prejudice to the subsequent provisions in this column at this reference number) be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column. |
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Whenever it is shown to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is ply yarn made wholly or mainly of cotton and is being imported solely for the purpose of being used in weaving or knitting goods by machinery or solely for the purpose of being used in the manufacture of material made on or by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the said duty. |
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Whenever an article shall have been allowed, by virtue of the next preceding provision, to be imported without payment of the duty mentioned at this reference number, the following provisions shall have effect, that is to say:— |
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(a) the Revenue Commissioners may, at any time after the importation of such article, require the importer thereof to show to their satisfaction within such time (not being less than seven days) as they may specify, that such article, since the importation thereof, has been used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine or has not been used at all or has, as to part thereof, been used solely in such weaving or knitting or solely in such manufacture and has, as to the residue thereof, not been used at all; |
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(b) if the said importer fails to comply, within the time limited in that behalf, with a requisition made on him by the Revenue Commissioners under the foregoing paragraph, the duty mentioned at this reference number shall become and be payable forthwith in respect of the said article by the said importer to the Revenue Commissioners and shall be recoverable from him under Section 38 of the Finance Act, 1924 (No. 27 of 1924), accordingly. |
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Whenever it is shown, to the satisfaction of the Revenue Commissioners, that the duty mentioned at this reference number was paid on importation on an article and that such article was ply yarn made wholly or mainly of cotton and was used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty paid on the importation of the said article. |
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The exemption conferred by Section 13 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), on certain articles shall extend and apply to the duty mentioned at this reference number in so far as it would (but for that section) be chargeable on articles mentioned in that section. |
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The licensing provision applies to the duty mentioned at this reference number. |
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2 |
Material which is, in the opinion of the Revenue Commissioners, engine-cleaning waste. |
50% |
The provisions of Section 8 of 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. |
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3 |
Articles which, in the opinion of the Revenue Commissioners, are blanks suitable for use in the manufacture of buttons, excluding any such articles which are made wholly or mainly of stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl. |
Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— |
The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. |
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75% or one shilling and sixpence the gross. |
The licensing provision applies to the duty mentioned at this reference number. |
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4 |
Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in relation to textile materials or articles made of textile materials, that is to say:— |
20% |
The licensing provision applies to the duty mentioned at this reference number. |
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(a) pressing machines, excluding machines which press by means of rollers: |
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(b) washing machines, excluding machines which, in the opinion aforesaid, are designed, constructed, and suitable for domestic or household use; |
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(c) drying cabinets and drying machines. |
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5 |
Material which is imported in sheets and is ebonite or is composed wholly or partly of casein, synthetic resin, a cellulose ester, or a substance similar, in the opinion of the Revenue Commissioners, in character to casein, synthetic resin, or a cellulose ester, excluding material which, in the opinion aforesaid, is transparent cellulose wrapping. |
50% |
The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
|
6 |
Paper which is, in the opinion of the Revenue Commissioners, of a kind suitable for the decoration of walls or of ceilings. |
Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :— 75% or one penny and one halfpenny the linear yard. |
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 16 in the Second Schedule to that Act. |
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Where an article chargeable with the duty mentioned at this reference number consists of paper which is, in the opinion of the Revenue Commissioners, suitable for use as wallpaper border and comprises in its width two or more strips of such border, the rate of one penny and one halfpenny the linear yard mentioned in the third column at this reference number shall be calculated on the aggregate of the lengths of the several strips of such border included in the width of the article. |
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The provisions of Section 8 of 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. |
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7 |
(a) Paper felt (whether saturated with bitumen, tar, or other substance or not so saturated) exceeding seventy inches in width and imported in the roll; |
Sixpence the square yard |
The duty mentioned at this reference number shall not be charged or levied on any article made wholly or mainly of rubber, artificial rubber, an imitation of rubber, or a substance containing rubber as an ingredient. |
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(b) floor coverings (whether completely or partially manufactured) which, in the opinion of the Revenue Commissioners, have a hard surface;(c) cork carpets and cork carpeting. |
The duty mentioned at this reference number is in lieu of the duties imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and respectively mentioned at reference number 2 and reference number 3 in the Second Schedule to that Act. |
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Neither 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 nor the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the First Schedule to that Act shall be charged or levied on any article which is chargeable with 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 |
Dolls (other than dolls made wholly or mainly of rubber) which exceed sixpence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured. |
Whichever of the following rates, produces, in respect of each particular article, the greater amount of duty, that is to say:— 75% or one shilling and sixpence the article. |
The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 30 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, apply to the duty mentioned at this this reference number. |
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The licensing provision applies to the duty mentioned at this reference number. |
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9 |
Articles of any of the following descriptions which contain monohydric alcohol and are, in the opinion of the Revenue Commissioners, of a kind ordinarily used in the preparation of articles of food or drink, that is to say:— (a) flavouring essences or extracts in the preparation of which fruit or any product of fruitor any product of vegetable origin is used; |
37½% |
Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such articlecontained in such goods so as to render such goods or any proportion thereof chargeable with the duty mentioned at this reference number. |
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(b) synthetic substitutes for any such essences or extracts as are mentioned in the foregoing paragraph. |
The duty mentioned at this reference number shall not be charged or levied on any article on which the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 of the First Schedule to that Act is chargeable. |
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The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable under Section 9 of the Finance Act, 1936 (No. 31 of 1936), or which may be chargeable in respect of any spirits contained in or used in the preparation of the article. |
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The provisions of Section 8 of 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. |
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10 |
1. Articles of church brass-work, including articles of a like character made wholly or mainly of bronze or gun-metal or of a combination of two or more of the said metals, brass, bronze, and gunmetal, and also component parts (wholly or mainly of brass, bronze, or gunmetal, or of a combination of two or more of those metals) of any such articles as aforesaid.2. Any of the following articles made wholly or mainly of brass, bronze, or gunmetal, or of a combination of two or more of those metals and component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles, that is to say:—(a) weights for weighing scales, excluding any such weights which are, in the opinion of the Revenue Commissioners, of a kind used solely for laboratory, scientific, or education purposes; |
On articles mentioned in paragraph 1 in the second column— 75%; on all other articles mentioned in the second column— 50%. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 14 in the First Schedule to that Act as amended by subsequent enactments.The duty mentioned at this reference number shall not be charged or levied on any article which is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada and to be included in one of the following classes or descriptions, that is to say, chains, angles, channels, flange cocks, and washers.The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
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(b) cork extractors; |
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(c) hand-operated force pumps, hand-operated lift pumps, and hand-operated combined force and lift pumps; |
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(d) memorial plates and memorial tablets; |
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(e) milk pumps and brine pumps; |
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(f) name-plates, numbers and letters; |
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(g) stand pipes, branch pipes, and valves for fire or water hose; |
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(h) door fittings of any of the following descriptions, that is to say:— |
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(i) handles of which the overall length is not less than seven inches, |
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(ii) letter-box plates, |
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(iii) guard bars, |
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(iv) centre knobs, |
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(v) finger plates and kicking plates, |
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(vi) knockers, |
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(vii) a combination or assembly (other than a combination or assembly which incorporates or is designed to incorporate a lock, latch, or bolt) of any two or more of the foregoing articles; |
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(i) grilles; |
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(j) rails of any of the following descriptions, that is to say:— |
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(i) hand rails and balustrading, |
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(ii) foot rails, |
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(iii) counter rails, |
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(iv) protection rails, |
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(v) hearse rails, |
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(vi) towel rails and towel airers; |
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(k) bolts and set screws of which the shank is not less than onequarter of one inch in diameter, and threaded nuts of a size and threading to fit such bolts and set screws. |
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3. Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles, that is to say:— |
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(a) screw-down valves and screwdown valve cocks of a diameter of not less than one inch. |
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(b) taps and cocks (whether imported separately or otherwise) suitable for use with baths, sinks, or lavatory basins, |
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(c) overflow fittings, wastes, waste plugs, and waste traps suitable for use with baths, sinks, or lavatory basins, |
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(d) plug cocks. |
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4. Couplings, joints, and other similar fittings (whether completely or partially manufactured) of the compression type which are made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals and are suitable for use in connection with tubes or pipes and are of an internal diameter not exceeding (at any opening) two and one-half inches, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such fittings. |
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11 |
Electric filament lamps, excluding electric filament lamps which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use exclusively for scientific or for medical or surgical purposes. |
75% |
The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
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12 |
(a) Bicycles and tricycles (other than mechanically propelled bicycles and tricycles) completely or substantially assembled;(b) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises two or more of the following parts and one or more other parts, that is to say:—(i) top tube,(ii) head tube,(iii) down tube,(iv) seat tube,(v) chain stay,(vi) seat stay;(c) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises only two or more of the six parts specifically mentioned in the next preceding paragraph (b);(d) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises one or more of the following parts and is not an assembly to which any of the foregoing paragraphs applies, that is to say:—(i) seat stay,(ii) chain stay,(iii) chain wheel,(iv) crank, |
On articles mentioned in paragraph (a) or paragraph (b) in the second column— 37½% together with an additional sum of fifteen shillings the article.On articles mentioned in paragraph (c) in the second column— whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 75% or fifteen shillings the article.On articles mentioned in paragraph (d) or paragraph (e) in the second column—75%. |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act and 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 1 in the First Schedule to that Act.The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of completely assembled bicycles or tricycles chargeable with the said duty which are brought into the country by persons making only a temporary stay therein.Where the Revenue Commissioners, are satisfied that an article chargeable under paragraph (a) in the second column with the duty mentioned at this reference number is of a type designed for use by invalids or infirm persons, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or repay any such duty paid on importation. |
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(v) front fork blade,(vi) steering column,(vii) mudguard,(viii) handlebar,(ix) handlebar bend,(x) cone, cup, shell, or spindle for a wheel-hub,(xi) pedal,(xii) road wheel; |
The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
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(e) any of the component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) specifically mentioned in the next preceding paragraph (d) which is completely or substantially manufactured and is not comprised in an assembly to which one of the foregoing paragraphs applies. |
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13 |
Any article made wholly or mainly of glass which, in the opinion of the Revenue Commissioners, is a windscreen, window, or partition for a motor car or for a steam car or is a component part of any such windscreen, window, or partition, excluding any article which is, in the opinion aforesaid, a window for a motor car or for a steam car and (in either case) consists of a sheet of glass wholly or mainly encased in a metal frame or channel. |
One shilling and three pence 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.In the second column at this reference number the expression “motor car” has the same meaning as it has in Section 12 of the Finance Act, 1934 (No. 31 of 1934), and the expression “steam car” has the same meaning as it has in Section 13 of that Act. |
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Where a number of articles, collectively chargeable with the duty imposed by Section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 in the Fourth Schedule to that Act or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty mentioned at this reference number, such article shall be chargeable with the duty mentioned at this reference number and the value of such article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said Section 12 is chargeable at whichever of the said rates is applicable on the said number of articles so collectively chargeable. |
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The provisions of Section 8 of 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. |
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14 |
(a) Laminated glass not otherwise chargeable with a duty of customs;(b) articles made wholly or mainly of laminated glass and not otherwise chargeable with a duty of customs. |
One shilling and three pence the pound. |
The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
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15 |
Articles of any of the following descriptions which are, in the opinionof the Revenue Commissioners, suitable for use in the preparation of beverages, that is to say:—(a) extracts, essences, or concentrations of coffee or chicory or of both coffee and chicory;(b) articles which contain as an ingredient thereof coffee or chicory or any such extract, essence, or concentration as is mentioned in the foregoing paragraph (a). |
37½% |
The duty mentioned at this reference number is in additionto and not in substitution for any duty which may be chargeable under Section 9 of the Finance Act, 1936 (No. 31 of 1936).The prohibition on importation imposed by Section 42 of the Customs Consolidation Act, 1876, shall not apply to any article chargeable with the duty mentioned at this reference number. |
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The provisions of Section 8 of 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 is the Resolution which gives effect to some of the changes which the Minister for Industry and Commerce proposes with regard to certain effective duties.
