asked the Minister for Finance why custom duty is charged on literature which is supplied free of charge by English commercial concerns to schools in Ireland.
Ceisteanna—Questions. Oral Answers. - Duty on Literature.
23.
In the absence of a detailed description of the literature referred to by the Deputy it is not possible to state precisely what the position is as regards its liability to customs duty. In general printed matter such as brochures, pamphlets and leaflets is liable on importation to customs duty, turnover tax and wholesale tax. The fact that such articles may be supplied free of charge by the consignor would not entitle them to exemption from duty and tax.
There is provision, however, for the issue of licences by the Department of Industry and Commerce enabling certain printed matter, including brochures, pamphlets and leaflets, to be imported free of customs duty. Moreover if the customs duty (including turnover tax and wholesale tax) chargeable on goods contained in any one parcel or consignment does not exceed 2s 6d the duty is waived. In the case of postal importations turnover tax and wholesale tax are not payable where the value of the goods chargeable with tax in any parcel does not exceed £5.
When the Minister says a permit is made available by the Department of Industry and Commerce for the importation of this literature free of duty does this also mean that turnover tax and wholesale tax are not chargeable?
No, it does not mean that. I said free of customs duty.
If a present is made, as in this case, will the wholesale tax and turnover tax be charged on it?
I am sorry, I did not hear the beginning of the Deputy's question. Would he repeat it?
In reply to the question the Minister said there is provision whereby duty can be waived by application to the Department of Industry and Commerce to import free of duty. Where this has been imported free of duty, do you also waive the turnover tax and the wholesale tax?
I have said that that is payable. The Department of Industry and Commerce do not issue licences except in specified circumstances, mainly that it is not interfering with home production.
Did the Minister say that if the total price of the literature did not exceed £5 it was not subject to wholesale tax or turnover tax or did he say it was not subject to customs duty?
In the case of postal importations, turnover tax and wholesale tax are not payable where the value of the goods chargeable with tax on any parcel does not exceed £5.
Customs duty is payable?
Yes.
Would there not be a case for booklets, leaflets and pamphlets of an educational nature? In this particular case they certainly were educational.
No. In many of these cases, one finds on investigation that the items being brought in are in fact competing with items produced at home.
No. These are not. The subject is dogs.
I do not know about the particular one. In the absence of a detailed description, I could not say precisely.
In this particular case, if a duty free licence were applied for would it be granted or would there be a refund of the tax paid?
I could not say that.
We will try that.