asked the Minister for Finance whether he is aware that Customs duty is being charged on part worn boots and shoes brought into the Saorstát; whether this is in accordance with his intentions, and if he will state by what method the value of old boots and shoes is assessed.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DUTY ON BOOTS.
With the exception of partly-worn boots and shoes brought into the Saorstát by passengers, as part of their personal baggage, all boots and shoes imported into Saorstát Eireann are liable to duty. The value of boots and shoes for the purpose of assessment of duty is the price which an importer would give for the boots and shoes if they were delivered, freight and insurance paid, in bond, at the place of importation.
Will the Minister say if there is any possibility of appealing against an exaggerated value in the case of boots and shoes when consigned to private individuals by irresponsible persons?
There is. There is an appeal to the courts.
But not to the Minister.
As a matter of fact, in these matters if they were genuinely personal property that were not intended for any trade purpose, an administrative arrangement could be made to admit them.
Will the Minister consider a case of the kind which I can bring under his notice, with a view to a refund?
I will.