I propose:
(1) That a Customs duty at the rate of sixpence on the pound shall be charged, levied and paid on all preparations made from or containing cocoa in any form imported into Saorstát Eireann on or after 26th day of April, 1924, in addition to any duty which may be chargeable in respect of any spirits contained in any such preparation, but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.
(2) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution, with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though preparations made from or containing cocoa in any form were included in the Second Schedule of the Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
This is the duty under which a large amount of confectionery imported into this country will come. As I have already said, along with the sugar confectionery, the revenue expected from this is about £40,000. The degree of protection will vary from twopence to sixpence. The goods are certainly a luxury type of goods.