asked the Minister for Finance if he will state if wool can be imported into this country duty free, where Irish wool is not obtainable in the necessary colour, for the manufacture of woollen goods for re-export.
Ceisteanna—Questions. Oral Answers. - Wool Import Duties.
Wool as such is not liable to duty. Presumably the Deputy refers to wool yarn.
Section 38 of the Finance Act, 1932, provides, inter alia, that where the Revenue Commissioners are satisfied that any article or goods chargeable with a duty of customs are imported for the purpose of undergoing in Saorstát Eireann a process of manufacture and being subsequently exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article or goods to be imported without payment of duty.
Subject, therefore, to such conditions, e.g., identification, security for exportation, etc., provision exists for the importation of wool yarn without payment of duty in the circumstances indicated by the Deputy.