asked the Minister for Industry and Commerce whether the Association of Dental Laboratory Owners in Ireland may be forced to release workers and technicians because of the fact that some dentists are importing finished articles duty-free while the Laboratory owners are required to pay heavy duty on raw materials; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Denture Components Imports.
85.
I assume that the reference by the Deputy to finished articles being imported duty-free relates to fully made-up dentures. These dentures are liable to Customs duty on importation and licences for their importation free of duty, are not granted. In regard to components for the manufacture of dentures, these are not liable to import duty but are liable to wholesale and turnover taxes at importation.