asked the Minister for Finance if he will outline the products which are subject to duty on exportation to Northern Ireland; and the rates of duty applicable.
Ceisteanna—Questions. Oral Answers. - Trade with Northern Ireland.
42.
There are no duties as such on goods exported to Northern Ireland but goods produced in this country from materials obtained from sources outside the Community and its associated states and which were imported free of duty must in order to qualify for Community preference bear a compensatory levy on exportation to other member states of the Community. The levy is based on the value of such imported materials used in manufacture.
The rate of compensatory levy for industrial goods for 1974 is generally 40 per cent of the common customs tariff duty and it will increase gradually over the transitional period to the full level of the common customs tariff; for goods processed from agricultural products in similar circumstances the compensatory levy corresponds broadly to the amount of the agricultural levies and other charges applicable to the imported materials.
Under the Anglo-Irish Free Trade Area Agreement, and with the concurrence of the EEC, an arrangement has been concluded with the United Kingdom whereby certain textile materials and made-up articles made from materials from specified countries, mainly low-cost, are allowed duty-free entry into the United Kingdom, including Northern Ireland, provided the imported materials have, before exportation from this country, borne duty at a level which is not less than that applicable thereto on entry direct to the United Kingdom.
Will the Minister agree that this is very complicated?
Yes. The volume on customs and excise tariffs runs to nearly 900 pages.
Would the Minister not make available an abridged account of the regulations which would be understandable to the average man-in-the-street who is frequently frustrated in trying to import or export some small items which can frequently lead him into trouble?
As the Deputy will appreciate, a great deal of the exemptions and special considerations which exist in customs and tariff laws exist for the benefit of the very people who I have no doubt Deputy Brennan is trying to help. It is virtually impossible to produce an abridged version of the law, particularly when it comes down to customs and excise matters. Each article has to be separately assessed to consider what category it falls into and then one has to consider what is the EEC provision in relation thereto and, as a result of that, consider what must be the appropriate tariff.
The Minister will agree that this is not all decided on the spot. There are conditions, rules and regulations laid down which should be available. I am thinking particularly of the tourists. They are frequently asking what they may or may not bring on their journey.
I was not conscious that this was the matter the Deputy had in mind. I took it the Deputy's question extended beyond tourism. In respect of tourism the ordinary EEC provisions apply, that is to say, in broad terms, 300 cigarettes and 1½ litres of spirits. That is for a person who is a genuine tourist. There is separate treatment for people who are resident in Border areas which is, of course, a smaller quantity.
43.
asked the Minister for Finance if he will outline the products which are subject to duty on importation from Northern Ireland; and the rates of duties applicable.
In view of the wide range of products which are subject to duty on importation from Northern Ireland the Deputy will appreciate that it would not be possible to give details in this reply. The customs and excise tariff, up-to-date copies of which are available in the Dáil Library, gives full particulars of the duties in force. In addition, there are variable charges on certain agricultural products; the tariff indicates where such charges apply and particulars of current rates are available at Custom Houses and other places of importation. I recognise that our tariff is now one of great complexity and if the Deputy lets me have particulars of any tariff problems he has in mind, I will undertake to pass them on to the Revenue Commissioners for their advice.
I should like the Minister to give a more satisfactory answer than the has given, referring to what is in the Library. Here again there is the same question being asked, in a much more forceful way, in Border counties and very few people can set out the answer. Is the Minister aware that there is an arrangement whereby up to £50 worth of goods may be imported subject to the person living within a certain distance of the Border? Can he tell me how often this amount may be imported? Can it be taken in 40 times a day or once a week or once a day? What are the regulations governing it? What type of goods are covered?
The Deputy has in mind the exemption which is granted to genuine tourists or genuine travellers and it allows up to £52 worth of goods to be imported. That is an exemption which is granted to people who are genuine visitors to a particular area.
It is granted to other people too.
People who live close to the Border are not entitled to bring in that quantity. This provision relating to the £52 does not apply to any number of times a day. It would only happen once a day after a person had spent some time in the adjoining area.
The regulations do not say that. This applies to people living within a certain distance from the Border. What is the distance?
I understand now that the Deputy has in mind the quantities which a person is entitled to bring with him in person rather than a question of general importation. I would be only too happy to send the Deputy the Revenue Commissioners' guide in this matter which is a very convenient leaflet. I do not happen to have it at the moment because I did not realise that that was the purpose of the Deputy's question.
The Minister is not being helpful. I put down these questions for the purpose of getting simple answers which I could have photostated so that I could hand them out and say: "There is the answer".
I will be only too happy to send the Deputy a quantity of the Revenue Commissioners' leaflet for people who are genuine tourists but, as tabled, the Deputy's question covered everything which is in the volume of customs and tariffs and that amounts to over 900 pages.
The Minister is not answering to my satisfaction the question:
To ask the Minister for Finance if he will outline the products which are subject to duty on importation from Northern Ireland; and the rates of duties applicable.
The answer to that is contained in the Customs and Excise Tariffs of Ireland. I am not blaming the Deputy but if he had added the words: "which may be imported by a person in his baggage" I would have been able to deal specifically with that. I will send the information to the Deputy. I appreciate that he must have many constituents in Donegal who would be particularly interested in this.
I am interested in more than constituents. There may be some of the Minister's friends very much involved too.
I am sure there are many of the Minister's friends who are constituents of the Deputy.
That is a doubtful proposition.
44.
asked the Minister for Finance if he will list the goods which may be imported from Northern Ireland free of duty, outlining the conditions, if any, under which they may be imported.
Wide ranges of goods may be imported free of duty from Northern Ireland and it would not be possible to give a comprehensive list of the products in this reply.
Apart from those which are free irrespective of origin some products may be relieved from duty because they are of Northern Ireland or United Kingdom or Commonwealth origin or because they are free under Community obligations or because they are re-imported goods.
In addition, certain goods coming under the Common Agricultural Policy may be imported free of the special EEC charges depending on market conditions.
Goods falling within any of these categories must have documentary evidence of origin or status where so required. Non-commercial importations up to £52 in value as well as certain quantities of wines, spirits and tobacco may be imported duty-free in a passenger's baggage from Northern Ireland; there are reduced scales of allowances for children and for those residing near the land frontier.
We have now a very complex tariff regime and if the Deputy would let me have particulars of any special tariff problems he has in mind I shall undertake to pass them to the Revenue Commissioners for their advice.
The Minister almost answered the question on that third attempt. Would he let me know in a letter in plain language what quantity of goods may be imported by a particular person at any time and what are the conditions up to the £52 limit?
I will, certainly. It is contained in the Revenue Commissioner's leaflet which I will send to the Deputy.
And the conditions governing the importation. There is a distance factor. There is a type of goods that may not be in that free importation. How often may they be imported? Can one bring them in at Monaghan in the morning and at Pettigo in the evening and at Belleek at night?
A very costly way of purchasing goods. It would be much better to go to the local supermarket.