asked the Minister for Finance whether he is aware that the customs authorities have recently ruled that the children's magazine, Knowledge, is subject to import duty as non-educational matter, whereas the content of this magazine is in fact wholly educational in nature; and whether he will take steps to have this decision reversed.
Ceisteanna—Questions. Oral Answers. - Import Duty on Children's Magazine.
20.
The duty on periodicals is not chargeable on those which are shown to the satisfaction of the Revenue Commissioners to be educational publications. The administration of this exemption rests entirely with the Commissioners and I have no function in the matter.
I understand that the Commissioners in the first instance were not satisfied that the publication, Knowledge, came within the terms of the exemption from duty, but that upon re-examination, they are now satisfied that is qualifies for relief.