asked the Minister for Finance if he will state the duty and levy, if any, on agricultural machinery imported, giving in each case the name of the implements and the country from which they are imported; if there is any preferential rate applicable to agricultural machinery imported from Great Britain as compared with other countries; and, if so, if he will state the differential rate.
Ceisteanna—Questions. Oral Answers. - Duties and Levies on Agricultural Machinery.
17.
Certain agricultural implements, and their component parts, designed for operation by a mechanically propelled vehicle are liable to Customs duty at the rate of 37½ per cent. ad volorem (full) or 25 per cent. ad volorem (preferential, applicable to goods of United Kingdom or Canadian origin). Full particulars of the duty on these implements are contained at Reference No. 142 of the Customs and Excise Tariff, a copy of which is available in the Library.
Agricultural implements are not subject to Special Import Levy.
The Deputy has not indicated the period for which he requires import particulars segregated by reference to type of implement and country from which imported.