asked the Minister for Finance if he is aware that a demand for three shillings customs duty was made on a parcel containing trade union forms not subject to duty, addressed to Mr. P. White, Thomas Street, Wexford, on 30th June, although full particulars were supplied on the declaration form (A), and if he proposes to take steps to prevent a recurrence of such incidents.
Ceisteanna—Questions. Oral Answers. - Customs Duty on Literature.
asked the Minister for Finance if he is aware that considerable trouble and inconvenience is caused to some trade union officials and members of unions having headquarters across Channel in getting delivery of trade union forms and literature despatched to South of Ireland branches of their associations, notwithstanding that such matter is not subject to duty; and if he will issue instructions to the Customs Authorities that where full particulars are supplied on declaration form (A) such forms and literature will be delivered to the consignees in the Irish Free State free of customs duty.
I propose to take Questions Nos. 8 and 9 together. There is no provision in law for the exemption from Customs duty of literature or stationery, imported for trade unions or societies, other than periodicals which in the opinion of the Revenue Commissioners are trade union publications. Such periodicals are admitted free of duty, but literature, such as leaflets and forms used as stationery, are properly liable to duty as printed matter.