CUSTOMS RESOLUTIONS. - RESOLUTION No. 9.—CUSTOMS.
(1) That a customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on all empty glass bottles and empty glass jars imported into Saorstát Eireann on or after the 24th day of April, 1925.
(2) That any article liable to the duty mentioned in paragraph (1) of this Resolution which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the article had not been imported previous to its exportation, or
(b) that the article had been first imported prior to the 12th day of May, 1924, or
(c) that the article had been first imported on or after the 12th day of May, 1924, and before the 24th day of April, 1925, and either was not liable to the duty imposed by Section 20 of the Finance Act, 1924 (No. 27 of 1924) or was liable to such duty and such duty was duly paid thereon, or
(d) that the article had been first imported on or after the 24th day of April, 1925, and the duty mentioned in paragraph (1) of this Resolution had been duly paid thereon.
(3) That any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this Resolution.
(4) That Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty mentioned in paragraph (1) of this Resolution.
(5) That the said Section 20 (which imposes a duty on certain classes of empty bottles) of the Finance Act, 1924 (No. 27 of 1924) be repealed.