asked the Minister for Posts and Telegraphs the basis of the post office clearance fee charged to people importing books who have to pay turnover tax on those books; and whether this fee is in fact a tax collection charge.
Ceisteanna—Questions. Oral Answers. - Post Office Clearance Fee.
102.
The statutory authorities for the customs clearance fees charged by the Post Office in respect of postal packets on which customs charges have been levied are as follows:—
(1) Regulation 23 (2) of the Inland Post Warrant 1939 (SRO 202) as amended by Regulation 4 of the Inland Post Amendment (No. 17) Warrant, 1971 (SI 31).
(2) Regulation 7 of the Inland Post Amendment (No. 4) Warrant of 1953 (SI 279) as amended by Regulation 8 of the Inland Post Amendment (No. 9) Warrant 1959 (SI 46) and by Regulation 13 of the Inland Post Amendment (No. 17) Warrant 1971 (SI 31).
(3) Regulation 14 of the Foreign Post Warrant 1949 as amended by Regulation 5 of the Foreign Post Amendment (No. 12) Warrant 1971 (SI 32).
(4) Regulation 12 of the Foreign Parcel Post Warrant 1953 (SI 418) as amended by Regulation 6 of the Foreign Parcel Post Amendment (No. 8) Warrant 1971 (SI 199).
Section 64 (3) of the Finance Act 1963 provides that any enactments relating to customs shall apply to turnover tax as if it were a customs duty.
The customs clearance fee is intended to cover the cost arising for the Post Office in connection with collecting and accounting for customs charges.
The Minister, I am sure, is not aware of the fact that I was charged 24 new pence recently on foot of a book from a part of the Republic of Ireland. Might I ask what is the authority for charging this fee on a book from the Shannon Free Airport Development area?
It is a separate question, but I think the Deputy should know——
It comes within the purview of this long list of regulations the Minister has read out to us, I am sure, and it is no harm at all to put the Minister on the spot.
No harm at all. I think the Deputy will agree that, when he says the books are produced in the Shannon Free Airport Development area, these are possibly for export only.
But they are not produced in a foreign country.
They are produced in an area which is a free port. I think the Deputy is in a bit of spot himself now. It was set up as a free port.
So what? The books are not imported into this country.
But they are produced there for export and they are duty free.
I am not in any spot at all. Tell me why should I be charged 24 new pence on a book costing £3? On what basis should I be charged that when I got the book from within the Twenty-six Counties?
The Deputy will have to ask a separate question on that.
I do not think I will bother.
A friend of mine sent a radio down for repairs and he was charged duty on its return.
That could be because these are made for export.
But it had already been paid for.
That could be.