I move:—
(1) (a) That for the purpose of any enactment (whether contained in an Act or an Order) for the time being in force under which a duty of customs is chargeable on goods by reference to their value, the value of any imported goods shall, whether it is or is not otherwise specifically provided, be that laid down in the Schedule to this Resolution, and duty shall be paid on that value:
Provided that, in the case of goods imported under a contract of sale and entered for home consumption, duty shall be deemed to have been paid on that value if, before the goods are delivered for home consumption, duty is tendered and accepted on a declared value based on the contract price.
(b) That the value of any imported goods which it is otherwise necessary to value for the purpose of any enactment (whether contained in an Act or an Order) for the time being in force relating to the customs shall, unless it is otherwise specifically provided, also be that laid down in the Schedule to this Resolution.
(2) That for the purpose of the proviso to sub-paragraph (a) of paragraph (1) of this Resolution—
(a) the declared value of any goods is their value as declared by or on behalf of the importer in making entry of the goods for home consumption;
(b) that value shall be deemed to be based on the contract price if, but only if, it represents that price properly adjusted to take account of circumstances differentiating the contract from such a contract of sale as is contemplated by the Schedule to this Resolution;
(c) the rate of exchange to be used for determining the equivalent in Irish currency of any foreign currency shall be the selling rate in the State on the date on which the goods are entered for home consumption.
(3) That the Revenue Commissioners may make regulations for the purpose of giving effect to the provisions contained in the foregoing paragraphs of this Resolution, and in particular for requiring any importer or other person concerned with the importation of goods to furnish to the Revenue Commissioners, in such form as they may require, such information as is, in their opinion, necessary for a proper valuation of the goods, and to produce any books of account or other documents of whatever nature relating to the purchase, importation, or sale of the goods by that person.
(4) That where a person contravenes, or refuses or fails to comply with, any such regulation, he shall be guilty of an offence and shall be liable on summary conviction thereof to a customs penalty of £50.
SCHEDULE.
Value of Imported Goods.
1. (1) The value of any imported goods shall be taken to be the normal price, that is to say, the price which they would fetch, at the time when they are entered for home consumption (or, if they are not so entered, the time of importation), on a sale in the open market between buyer and seller independent of each other.
(2) The normal price of any imported goods shall be determined on the following assumptions:—
(a) that the goods are treated as having been delivered to the buyer at the port or place of importation; and
(b) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at that port or place; but
(c) that the buyer will bear any duty or tax chargeable in the State.
2. A sale in the open market between buyer and seller independent of each other presupposes—
(a) that the price is the sole consideration; and
(b) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and
(c) that no part of the proceeds of the subsequent resale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him.
3. (1) Where the goods to be valued—
(a) are manufactured in accordance with any patented invention or are goods to which any registered design has been applied; or
(b) are imported under a foreign trade mark, or are imported for sale (whether or not after further manufacture) under a foreign trade mark;
the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods.
(2) For this purpose the expression "trade mark" includes a trade name and a get-up, and a foreign trade mark is a trade mark used for the purpose of indicating that goods in relation to which it is used are those of—
(a) a person by whom the goods to be valued have been grown, produced, manufactured, selected, offered for sale or otherwise dealt with outside the State; or
(b) a person associated in business with any such person as is referred to in paragraph (a) of this sub-paragraph; or
(c) a person to whom any such person as is mentioned in paragraph (a) or (b) of this sub-paragraph has assigned the goodwill of the business in connection with which the trade mark is used.
4. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.