I move:—
(1) That there shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Schedule to this Resolution imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.
(2) That there shall be charged, levied, and paid on all fruit of any description (omitting references to time of importation) mentioned in the second column of the Schedule to this Resolution preserved in water (without the addition of sugar or other sweetening matter) which is imported into Saorstát Eireann on or before the 16th day May, 1935, a duty of customs at the rate of threepence the pound.
(3) That there shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column of the Schedule to this Resolution and is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.
(4) That there shall be charged, levied, and paid on all apples preserved without sweetening matter (other than apples preserved in water without sweetening matter) imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of fourpence the pound.
(5) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may be licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of a particular duty mentioned in this Resolution any articles chargeable with 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) 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 Fruit |
Rate of Duty |
|
1 |
Apples. |
1d. per lb. |
|
2 |
Pears. |
1d. per lb. |
|
3 |
Plums (including damsons, prunes, and greengages):— |
|
|
(a) imported on or after any 1st day in August and on or before the next following 31st day of October. |
2d. per lb. |
|
|
(b) imported on or after any 1st day of November and on or before the next following 31st day of July. |
1d. per lb. |
|
|
4 |
Cherries imported on or after any 24th day of June and on or before the next following 31st day of July. |
3d. per lb. |
|
5 |
Strawberries, imported on or after any 15th day of June and on or before the next following 31st day of July. |
3d. per lb. |
|
6 |
Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August. |
3d. per lb. |
|
7 |
Currants. |
3d. per lb. |
|
8 |
Gooseberries. |
3d. per lb. |
This Resolution provides for increasing the existing duties on raw plums, cherries, raspberries, currants and gooseberries, and on fruit of these descriptions as well as apples, pears and strawberries preserved in water, and also on fruit pulp and juice wholly or partly derived from such fruit. The object of the duty is the encouragement of greater production of home fruit.
