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Dáil Éireann debate -
Wednesday, 7 Dec 1960

Vol. 185 No. 6

Ceisteanna—Questions. Oral Answers. - Customs Duty on Christmas Gifts.

17.

asked the Minister for Finance what administrative and other reasons referred to in a reply of 30th November, 1960, preclude the abolition of customs duty on bona fide Christmas gifts sent by Irish citizens working in Great Britain to their relations in this country.

If complete relief were accorded it would be impossible to keep abuse within reasonable limits due to the difficulty of establishing that an article is being consigned as a genuine gift. Other reasons derive from the need of preserving the revenue yield and of protecting home industry. These objectives could not be achieved to any reasonable degree except by fixing limits such as those already applied.

Can the Taoiseach give an assurance that reasonable Christmas gifts sent by Irish workers in Britain will not be subject to duty?

No, I can give no such assurance.

Or that existing regulations will be interpreted with a reasonable degree of humanity?

There are certain extra-statutory reliefs given but they cannot be related to circumstances where goods are sent as gifts or sent to relatives. These are not matters which the Revenue Commissioners can easily investigate.

Could I ask the Taoiseach if, where items are concerned that are not made in this country and the import of which would not affect Irish workers, he would give some indication that where it could be established that unsolicited gifts were sent to this country we could at least allow our people to have them without paying duty?

The question of the collection of revenue duty applies only to goods which are dutiable and where goods are dutiable there is a reason for it. While certain extra-statutory concessions are given they are not allowed generally and could not be given generally without breaking down the whole purpose of the duties.

Provided always that the article is coming in as an unsolicited gift and is one that cannot be, or is not, manufactured in this country, in that particular instance would the Taoiseach agree that some concession should be considered?

The whole difficulty in this matter is the impracticability, so far as the Revenue Commissioners are concerned, of distinguishing between articles on the basis of whether they are gifts or not.

Is there no special system under which a gift may be. sent to, or imported into, this country?

There is no special system although duty is remitted in certain exceptional cases.

Would the Taoiseach undertake to ask the Revenue Commissioners that where an unsolicited gift is so sent and the recipient refuses to accept it here, it can be returned to the sender rather than be confiscated?

That is a separate question.

There is not very much difference.

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