I move:—
(1) That, in lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported on or after the 9th day of November, 1939, the customs duties specified in the second column of Part I of the Schedule to this Resolution, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Schedule.
(2) That, in lieu of the present excise duties, drawbacks and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 9th day of November, 1939, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made within the State the excise duties specified in the third and fourth columns of Part I of the Schedule to this Resolution and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Schedule.
(3) That Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties mentioned in this Resolution in like manner as the said section applies in relation to the duties mentioned therein.
(4) That the provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances mentioned in this Resolution in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 9th day of November, 1939, shall be substituted for the 6th day of May, 1925;
(b) in clause 7, the reference to Sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this Resolution.
(5) That Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances mentioned in this Resolution in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.
(6) That Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties mentioned in this Resolution.
(7) 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.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
PART I.—DUTIES.
|
Goods |
CustomsDuties |
EXCISE DUTIES |
|||||
|
Sugar and Molasses made wholly from Beet grown in Éire |
All Other Goods |
||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees |
the cwt. |
23 |
4 |
8 |
2 |
23 |
4 |
|
Sugar of a polarisation not exceeding seventy-six degrees |
,, |
11 |
2 |
3 |
11 |
11 |
2 |
|
Sugar of a polarisation:— |
|||||||
|
Exceeding— |
|||||||
|
76 and not exceeding 77 degrees |
,, |
11 |
6.8 |
4 |
0.6 |
11 |
6.8 |
|
77 ,, ,, 78 ,, |
,, |
11 |
11.3 |
4 |
2.1 |
11 |
11.3 |
|
78 ,, ,, 79 ,, |
,, |
12 |
3.8 |
4 |
3.7 |
12 |
3.8 |
|
79 ,, ,, 80 ,, |
,, |
12 |
8.3 |
4 |
5.3 |
12 |
8.3 |
|
80 ,, ,, 81 ,, |
,, |
13 |
0.8 |
4 |
6.8 |
13 |
0.8 |
|
81 ,, ,, 82 ,, |
,, |
13 |
5.2 |
4 |
8.4 |
13 |
5.2 |
|
82 ,, ,, 83 ,, |
,, |
13 |
9.7 |
4 |
10.0 |
13 |
9.7 |
|
83 ,, ,, 84 ,, |
,, |
14 |
2.8 |
4 |
11.7 |
14 |
2.8 |
|
84 ,, ,, 85 ,, |
,, |
14 |
7.8 |
5 |
1.5 |
14 |
7.8 |
|
85 ,, ,, 86 ,, |
,, |
15 |
0.8 |
5 |
3.3 |
15 |
0.8 |
|
86 ,, ,, 87 ,, |
,, |
15 |
5.9 |
5 |
5.0 |
15 |
5.9 |
|
87 ,, ,, 88 ,, |
,, |
15 |
11.5 |
5 |
7.0 |
15 |
11.5 |
|
88 ,, ,, 89 ,, |
,, |
16 |
5.1 |
5 |
8.9 |
16 |
5.1 |
|
89 ,, ,, 90 ,, |
,, |
16 |
11.8 |
5 |
11.3 |
16 |
11.8 |
|
90 and not exceeding 91 degrees |
,, |
17 |
6.5 |
6 |
1.6 |
17 |
6.5 |
|
91 ,, ,, 92 ,, |
,, |
18 |
1.2 |
6 |
4.0 |
18 |
1.2 |
|
92 ,, ,, 93 ,, |
,, |
18 |
8.0 |
6 |
6.4 |
18 |
8.0 |
|
93 ,, ,, 94 ,, |
,, |
19 |
2.7 |
6 |
8.7 |
19 |
2.7 |
|
94 ,, ,, 95 ,, |
,, |
19 |
9.4 |
6 |
11.1 |
19 |
9.4 |
|
95 ,, ,, 96 ,, |
,, |
20 |
4.1 |
7 |
1.4 |
20 |
4.1 |
|
96 ,, ,, 97 ,, |
,, |
20 |
10.8 |
7 |
3.8 |
20 |
10.8 |
|
97 ,, ,, 98 ,, |
,, |
21 |
5.6 |
7 |
6.1 |
21 |
5.6 |
|
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— |
|||||||
|
If containing 70 per cent or more of sweetening matter |
,, |
15 |
5 |
5 |
5 |
15 |
5 |
|
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter |
,, |
11 |
2 |
3 |
11 |
11 |
2 |
|
If containing not more than 50 per cent. of sweetening matter |
,, |
5 |
7 |
2 |
0 |
5 |
7 |
|
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners. |
|||||||
|
Glucose:— |
|||||||
|
Solid |
,, |
15 |
5 |
— |
15 |
5 |
|
|
Liquid |
,, |
11 |
2 |
— |
11 |
2 |
|
|
Saccharin (including substances of a like nature or use) |
the oz. |
7 |
0 |
— |
7 |
0 |
PART II.—DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS.
|
Nature of Drawback or Allowance |
Amount or Rate of Drawback or Allowance |
|
|
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Éire. |
In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article. |
|
|
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. |
An amount equal to the duty paid in respect of the sugar or glucose. |
|
|
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty paid sugar, molasses, glucose or saccharin has been used. |
An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Éire from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits |
||
|
the cwt. |
s. d.5 7 |
|
|
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock produced in Éire from sugar on which the import duty has been paid at the current rate |
||
|
the cwt. |
s. d.5 7 |
B.—EXCISE.—SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN ÉIRE.
|
Nature of Drawback or Allowance |
Amount or Rate of Drawback or Allowance |
|
|
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. |
An amount equal to the duty paid. |
|
|
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. |
An amount equal to the duty paid in respect of the sugar. |
|
|
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty-paid sugar or molasses has been used. |
An amount equal to the duty paid in respect of that quantity of sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Éire from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits |
||
|
the cwt. |
s. d.2 0 |
|
|
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Éire from sugar on which the Excise duty has been paid |
||
|
the cwt. |
s. d.2 0 |
C.—EXCISE.—ALL OTHER GOODS
|
Nature of Drawback or Allowance |
Amount or Rate of Drawback or Allowance |
|
|
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. |
An amount equal to the duty paid. |
|
|
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. |
An amount equal to the duty paid. |
|
|
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty-paid sugar, molasses, glucose or saccharin has been used. |
An amount equal to the duty paid in respect of that quantity of sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
|
|
(4) Drawback to be allowed to a refiner on molasses produced in Éire from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits |
||
|
the cwt. |
s. d.5 7 |
|
|
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. |
An amount equal to the drawback which would have been payable on the export of the glucose. |
|
|
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Éire from sugar on which the Excise duty has been paid at the current rate |
||
|
the cwt. |
s. d.5 7 |