I move:
(1) That a customs duty at the rate of fourpence per gallon shall be charged, levied and paid on all hydrocarbon light oils imported into Saorstát Eireann on or after the 7th day of May, 1931, and on all hydrocarbon light oils imported into Saorstát Eireann before the 7th day of May, 1931, and landed in Saorstát Eireann on or after that date.
(2) That for the purposes of this Resolution the expression "hydrocarbon light oils" means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees Centigrade when tested in the manner prescribed by the Acts relating to petroleum.
The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this paragraph relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.
(3) A drawback equal to the amount of the duty shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the goods in question shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any hydrocarbon light oils, or of any article in which there is contained any hydrocarbon light oil which was used as an ingredient in the manufacture or preparation thereof, and on the loading into any aircraft of any such oils or articles for use on a voyage to a place outside Saorstát Eireann.
(4) That the following provisions shall have effect with respect to the duty and to the drawback mentioned in this Resolution; that is to say—
(a) the provisions of Section 98 of the Customs Consolidation Act, 1876, which relate to the charging of duty on the quantity of goods ascertained by weight, measure or strength at the time of actual delivery thereof, shall apply to hydrocarbon light oils when cleared from a warehouse for home use as they apply to the specially excepted goods mentioned in the said Section 98;
(b) subject to compliance with such conditions as to security for the re-exportation of the goods as the Revenue Commissioners may impose, the duty shall not be chargeable in respect of hydrocarbon light oils imported for exportation after transit through Saorstát Eireann or by way of transhipment;
(c) the Revenue Commissioners may in relation to any goods in respect of which the drawback is payable, relax as they may think fit any provisions contained in the Customs Consolidation Act, 1876, or in any enactment amending that Act, with respect to the giving of security or entry before shipment;
(d) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a Customs penalty equal to treble the value of the goods (including duty) or to a Customs penalty of one hundred pounds and the goods in respect of which the offence is committed shall be forfeited.
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).