Private Business. - Financial Resolution No. 1—Customs. – Dáil Éireann (7th Dáil) – Thursday, 24 Nov 1932

(1) That there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Schedule to this Resolution imported into Saorstát Eireann on or after the 23rd day of November, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) That the provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this Resolution on any article with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of duty stated in the fourth column of the Schedule to this Resolution opposite the mention of such article in the second column of that Schedule is made applicable as a preferential rate and such article were included in that list.

(3) That where a percentage is stated in the third or the fourth column of the Schedule to this Resolution opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty of an amount equal to that percentage of the value of such article.

(4) That the provisions (if any) set forth in the fifth column of the Schedule to this Resolution opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty mentioned in this Resolution in respect of such article.

(5) That whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any duty mentioned in this Resolution all or any articles (not being articles in respect of which a power of issuing licences to import is contained in the fifth column of the Schedule to this Resolution) chargeable with any such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(6) That where an article could be regarded as chargeable with two or more of the duties mentioned in this Resolution, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

(7) That the value of any article for the purposes of this Resolution shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(8) That if any person does any act (whether of commission or omission) which is a contravention of any condition prescribed by the Revenue Commissioners under this Resolution or under a provision contained in the fifth column of the Schedule to this Resolution, he shall be guilty of an offence under the Customs Acts and shall, for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

(9) 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).

SCHEDULE

Ref.No.	Description of Articles liable to Duty	Rate of Duty	Rate of Preferential Duty	Special Provisions
1	(a) Pigs' meat (except the heads, feet, skin, and bristles of pigs when of the carcase) and all products of pigs' meat, excluding sausages and also excluding articles made from or with pig-skin or pig bristles;	per cwt.84s.	per cwt.56s.	In the second column at this reference number, the expression “pigs” meat” shall be construed as including the whole or any part of a pig's carcase, whether the same is or is not fresh or has or has not been cured or partially cured or has or has not been chilled or frozen.
	(b) pigs' heads and pigs' feet imported separately from the rest of the carcase, whether such heads or feet are or are not fresh or have or have not been cured or partially cured or have or have not been chilled or frozen;	42s.	28s.	The duties mentioned at this reference number, in so far as they are chargeable in respect of articles chargeable with the duty imposed by the Finance (Customs Duties) Act, 1932 (No. 5 of 1932), are in substitution for and not in addition to the said duty imposed by that Act.
	(c) sausages of all descriptions and also sausage casings of all imported unfilled,	84s.	56s.
				Where the Revenue Commissioners are satisfied that any complete carcase of a pig which, but for this provision, would be chargeable with a duty mentioned at this reference number complies with all the following conditions, that is to say—
				(a) such carcase is imported from Northern Ireland by a farmer resident in Northern Ireland, and
				(b) the pig, whose carcase it is, was immediately before being killed, the property of such farmer, and
				(c) such carcase is imported for sale by the importer in a market town and is so imported on a day which is a market day in that town, and
				(d) on the day on which such carcase is imported not more than one other such carcase is so imported by such farmer,
				the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such carcase to be imported without payment of such duty.
				Whenever the Minister for Finance, after consultation with the Minister for Agriculture, is satisfied that any articles chargeable with a duty mentioned at this reference number are required to be imported by a manufacturer for use in Saorstát Eireann solely for manufacturing purposes, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.
2	Apparatus, machinery, and utensils which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the making of cheese.	75%	50%	The duty mentioned at this reference number is chargeable and leviable in addition to any other duty which may be chargeable.
		per head.	per head.
3	Sheep, including rams, ewes, wethers and lambs.	11s. 3d.	7s. 6d.	——
4	Live poultry, that is to say— domestic fowls, turkeys, geese, and ducks.	per head3s.	per head2s.	——
5	Every article which consists of or is made wholly or mainly from meat, poultry or a wild bird, and is imported in a bottle, jar, tin, can, or other similar container, but excluding essences, extracts, and similar preparations and also excluding soups.	per cwt.84s.	per cwt.56s.	In the second column at this reference number the word “meat” means any part (including offals) of the carcase of any bovine animal or sheep (including a lamb), being a part which is capable of being used as food for human consumption, and the word “poultry” means domestic fowls, turkeys, geese, and ducks.
6	Eggs in shell.	Per 12012s.	Per 1208s.	—
7	(a) Liquid eggs, including liquid albumin and liquid yolk of egg;	Per cwt.60s.	Per cwt.45s.	Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.
	(b) frozen eggs not in shell, including frozen egg albumin and frozen yolk of egg;
	(c) dried eggs, including dried egg albumin;
	(d) egg powders and egg substitutes, whether containing or not containing eggs;
	(e) egg yolk paste.
8	(a) Animal fats which have been rendered or refined or both rendered and refined, including dripping, but excluding lard, tallow, and oils;	Per cwt.84s.	Per cwt.56s.	Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.
	(b) preparations made wholly or mainly from any such animal fats as aforesaid (including and excluding as aforesaid);
	(c) preparations made wholly or mainly from suet.
9	The following fresh vegetables, that is to say—	Per lb.	Per lb.	Notwithstanding anything contained in the Resolution to which this is a Schedule, duty shall not be chargeable or leviable on articles mentioned in paragraph (f) in the second column at this reference number which are imported before the 1st day of June, 1933.
	(a) cabbages, cauliflowers, broccoli, Brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse radish), parsnips, turnips, beetroot, spinach, Jerusalem artichokes, globe artichokes, vegetable marrows, thyme, sage, and mint;	1s.	8d.
	(b) lettuce imported on or after any 1st day of December and on or before the next following 31st day of March;	6d.	4d.
	(c) lettuce imported on or after any 1st day of April and on or before the next following 30th day of November;	1s.	8d.
	(d) French beans, runner beans, peas, and carrots imported on or after any 1st day of April and on or before the next following 31st day of May;	3d.	2d.
	(e) French beans, runner beans, peas and carrots imported on or after any 1st day of June and on or before the next following 31st day of March;	1s.	8d.
	(f) tomatoes and cucumbers.	2d.	2d.
	(g) all other fresh vegetables.	6d.	4d.
10	(a) Dried vegetables other than peas, lentils, beans, onions, shallots, garlic, thyme, sage, and mint.	Per lb.1s.	Per lb.8d.	In the second column at this reference number the word “vegetables” shall be construed as including tomatoes and cucumbers, and cognate words shall be construed accordingly.
	(b) vegetables other than fresh vegetables and dried vegetables;	6d.	4d.
	(c) vegetable soups, and vegetable purees and also all preparations consisting wholly or mainly of vegetables.	6d.	4d.
11	Rhubarb and mushrooms, excluding mushroom spawn.	Per lb.6d.	Per lb.4d.	——

Dáil Éireann díospóireacht - Thursday, 24 Nov 1932

Private Business. - Financial Resolution No. 1—Customs.

Dáil Éireann díospóireacht -
Thursday, 24 Nov 1932