asked the Minister for Finance whether he is aware that members of the British Commonwealth including the Commonwealth of Australia, New Zealand, the Union of South Africa and Canada require the exporters of goods entering these countries under the British preferential tariff to certify: (a) that the invoice of the goods is in all respects correct, true and full, (b) that no different invoice in respect of the goods has been, or will be, furnished to anyone, and that no arrangement or understanding which will affect the purchase price by way of discount, rebate, compensation etc., has been entered into, and (c) that the invoice exhibits the fair market value of similar goods when sold for home consumption in the ordinary course of trade under fully competitive conditions: and if he will state whether a similar certificate of value is required by the Revenue Commissioners in respect of dutiable goods imported from Great Britain, and, if not, whether it is proposed to require such a certificate in future.
Ceisteanna—Questions. Oral Answers. - Imports from Great Britain: Certificates of Value.
Customs requirements in the Commonwealth countries named in the question are as stated by the Deputy, whether or not preferential rates of duty are claimed.
In the case of goods imported into this country, no similar certificates are required of the exporters, but the importers must themselves furnish certificates substantially on the lines of (a) and (b). No certificate as at (c) is called for, nor would its production as regards imports from Britain or elsewhere serve any useful purpose in view of the terms of our definition of the value of goods for customs purposes as set out in Section 15 of the Finance Act, 1952.
Is it not clear if the requirements set out in (c) of my question were demanded, it would be quite impossible to dump goods in here at less than the domestic prices charged for them.
The situation here, as the Deputy is aware, is governed by Section 15 and the Third Schedule of the Finance Act, 1952, which was enacted at the time the Deputy was Minister for Finance. Under that, in the case of our imports, the value of goods on the home market in their country of origin is not a factor in the determination of their value for customs purposes. Under the 1952 Act our value of imported goods for customs purposes, in cases where the relations between the importer and the foreign supplier are solely those of buyer and seller, is ordinarily the price paid for the goods on the foreign market with the addition of all other costs, freight, insurance, etc., incidental to the sale of the goods and their delivery at the place of importation.