asked the Minister for Finance if he is aware that imports of biscuits, bakery products, syrup, molasses, glucose, sugar syrups and sugar preparations from Great Britain during the period January to November, 1959, amounted to 36,000 cwts., at a cost of £242,000; and if he will state (1) the duty and (2) the levy per cwt. on such imports.
Ceisteanna—Questions. Oral Answers. - Duty and Levy on Imports of Biscuits and Other Commodities.
18.
As the answer includes a tabular statement I propose, with the permission of the Leas-Cheann Comhairle, to circulate it with the Official Report.
Following is the information:
Imports during the period January to November, 1959, were approximately as indicated in the Question.
Liability to duty of the commodities mentioned may arise as shown in the appended table. Reference should be made to the Customs and Excise Tariff for full particulars of the incidence of the duties shown. A copy of the Tariff is available in the Library.
The articles mentioned are not liable to Special Import Levies.
|
Description |
Reference Number of the duty in the Customs and Excise Tariff |
Rates of duty applicable to goods of United Kingdom origin |
|
|
s. |
d. |
||
|
Biscuits: |
|||
|
(i) containing cocoa |
59 |
2 |
0 |
|
the lb. |
|||
|
(ii) sweetened (not containing cocoa) |
244/1 |
0 |
3½ |
|
the lb. |
|||
|
(iii) unsweetened |
24/1 |
0 |
3 |
|
the lb. |
|||
|
Bakery Products: |
|||
|
(i) containing cocoa |
59 |
2 |
0 |
|
the lb. |
|||
|
(ii) sweetened (not containing cocoa) |
244/1 |
0 |
6 |
|
the lb. |
|||
|
(iii) unsweetened (not containing cocoa) |
Not liable to duty |
— |
|
|
Sugar Preparations: |
|||
|
(i) Sugar confectionery |
244/1 |
0 |
6 |
|
the lb. |
|||
|
(ii) articles made from or containing sugar or other sweetening matter (other than sugar confectionery) |
0 |
2½ |
|
|
the lb. |
|||
|
or |
|||
|
2 |
1 |
||
|
243/1 |
the gallon |
||
|
Syrup: |
|||
|
If a composite article |
243/1 |
0 |
2½ |
|
the lb. |
|||
|
or |
|||
|
2 |
1 |
||
|
the gallon |
|||
|
Molasses |
Not liable to duty |
— |
|
|
Glucose |
241/2 |
25% |
|
|
ad valorem |
|||
|
or |
|||
|
£20 |
0 0 |
||
|
the ton |
|||
|
whichever is, in each particular case, the greater. |
|||
|
s. |
d. |
||
|
Sugar Syrups |
243/1 |
0 |
2½ |
|
the lb. |
|||
|
or |
|||
|
2 |
1 |
||
|
the gallon. |