I move: That the Dáil agree with the Committee on Resolution No. 16. This is to get rid of certain anomalies.
Financial Resolutions (1941-42)—Report (Resumed). - Resolution No. 16—Repeal of Section 15 of the Finance Act, 1933.
Did the Minister promise that this would be gone into more fully?
The purpose of the intended repeal is to eliminate certain anomalies and difficulties in administration. The following are examples of these anomalies: (1) Articles liable to customs duty falling within import prohibitions under the Agricultural Produce (Cereals) Acts administered by the Department of Agriculture and permitted to be imported under licence issued by that Department are not exempted from payment of customs duty. (2) In the case of wheaten preparations liable to customs duty in respect of which an import licence is issued by the Minister for Industry and Commerce under Section 11 of the Agricultural Produce (Cereals) Acts, 1938, Section 15 of the Finance Act, 1933, provides only for exemption from customs duty where such articles are chargeable with a duty imposed by the Finance Act, 1933, or by an Act passed or order made prior to the passing of that Act. Thus, articles containing a wheat product and falling within the categories of "sugar confectionery"— that is, sweetened cakes, etc.—"cocoa preparations", for example chocolate biscuits, "other sugar, etc., goods", for example, sweetened cereal foods; sausage meal—if made from bread-crumbs—and articles liable to package duty prior to the 20th July, 1933, are exempted from such duties if admitted under licence issued by the Minister for Industry and Commerce, while the exemption does not apply to articles containing a wheat product which have become liable to customs duty, including package duty, since 20th July, 1933, such as certain dried or powdered milk preparations, wheat germ oil—a vegetable, etc., oil—starch or dextrine, certain adhesive paste, and wheaten biscuits, unsweetened. (3) Wheaten biscuits, sweetened, other than chocolate biscuits, are prohibited to be imported from countries other than the United Kingdom or Canada. If manufactured in the United Kingdom or Canada such goods are chargeable with customs duty as "sugar confectionery" at the special rate of 3½d. per lb. If permitted to be imported from countries other than the United Kingdom or Canada under licence issued by the Minister for Industry and Commerce, such goods are admitted free of the ordinary sugar confectionery duty of 1/6 per lb. Therefore, prohibited goods which are licensed have an advantage from the duty point of view over similar goods which are not prohibited. The repeal of Section 15 will remove many existing anomalies and will ease administration.
The effect of this will be to allow in, free of tariff, certain articles in which wheaten flour——
Is a component part.
It is better late than never. Wisdom comes late, but it is better late than never.
The Deputy agrees with that, I presume, even if late.
Experience is a hard task-master, but it teaches the dull scholar in the end.
Question put and agreed to.