asked the Minister for Finance whether he will state what method is adopted by the Revenue Commissioners in assessing tyres for import duties; and whether any distinction is made between tyres imported by a company registered in the Saorstát, and tyres which are imported by the representatives of foreign concerns.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - IMPORTED TYRES.
The value of motor tyres for the purpose of assessing duty is, as in the case of other goods liable to ad valorem duty, the price which an importer would pay for the goods if delivered, freight and insurance paid, in bond at the port or place of importation. In practice this is equivalent to the price which the first bona fide purchaser in Saorstát Eireann would pay for the goods at the ship's side, and the value is ascertained and fixed on this basis.
The status of the importer is not an absolute criterion of the existence, or otherwise, of the elements of a bona fide purchase and sale, as between such importer and consignor, and where such elements are not present, care is taken that the value fixed for assessment of duty is equivalent to the price payable, as above, by the first genuine purchaser in Saorstát Eireann.
I think the Minister did not reply to the second part of the question.
I think it is answered.