I move:—
(1) That the duties of customs chargeable on boots and shoes by Section 9 of, and the Second Schedule to, the Finance Act, 1934 (No. 31 of 1934) as amended by subsequent enactments, shall cease to be chargeable.
(2) That there shall be charged, levied and paid a duty of customs at the rate of 60 per cent. of the value of the article, on every of the following articles imported into the State, that is to say:—
component parts of boots and shoes which are shaped soles, shaped heels or shaped uppers, or shaped parts of soles, heels or uppers, made wholly or mainly of leather and skin or either of them.
(3) That 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 duty mentioned in paragraph (2) of this Resolution, any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to 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).
(4) That in this Resolution, "boot" includes any external footwear which extends above the ankle of the wearer, and "shoe" includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.
This Resolution is necessary to comply with Standing Orders. The purpose of Section 17 of the Bill to which this Resolution relates is to revoke six of the seven customs duties imposed on boots, shoes, and component parts by Section 9 of the Finance Act of 1934, as amended. The operation of these six duties is at present suspended by Orders made under the Supplies and Services (Temporary Provisions) Act. The remaining duty which is not suspended is to be continued in force. From the point of view of drafting convenience, it has been decided that the simplest course is to terminate all seven duties and to re-enact the duty on certain component parts. This procedure, even though the over-all effect is merely to maintain the status quo as regards the duties concerned, necessitates the introduction of this Resolution. The Resolution is in the same terms as the section.