asked the Minister for Finance if he can state why 7d. is collected on parcels of goods, such as tobacco, soap, boots, etc., coming into the Saorstát on which the Customs duty was previously collected.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - TAX ON PARCELS.
I presume the Deputy refers to the Customs Entry Duty imposed under Section 22 of the Finance Act, 1924. Under the provisions of this Section every Customs entry form (not being a duplicate of any such form) required by law to be furnished by an importer, or the agent of an importer of goods into Saorstát Eireann, must bear an adhesive stamp of a value equal to the amount of sixpence in respect of each separate description of goods required to be stated on such entry in accordance with the Official Import List. I understand that the carrying companies are collecting from consignees an extra levy of one penny, for each sixpence of Customs Entry Duty paid, for their services as agents in affixing the necessary stamps to the Customs entry forms. This extra levy of one penny is, however, not a revenue charge, and is quite distinct from the Customs Entry Duty, which is payable under the provisions of the Finance Act, 1924. It will be understood that Customs Entry Duty is a stamp duty payable on Customs entry forms, and is in addition to any Customs duties which may be charged on the imported goods described on such entries.
Arising out of that, may I ask was it not definitely stated in the Dáil, when the sixpenny tax was imposed, that it was for the purpose of paying for statistical clerkship work, and was placed entirely on non-dutiable goods; and was it not stated at the same time that there was a minimum of 2/6 imposed on dutiable goods?
No, sir. It was stated that the tax would be placed on every description of goods entered on the Customs Entry Form.