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Dáil Éireann díospóireacht -
Wednesday, 15 May 1935

Vol. 56 No. 8

Financial Resolution No. 18—Customs.

I move:—

(1) That there shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate hereinafter mentioned in respect of such article, that is to say:—

(a) clocks or clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled —whichever of the following rates produces in each particular case the greater amount of duty, that is to say a sum equal to seventy-five per cent of the value of the article or two shillings on each article;

(b) articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in the next preceding sub-paragraph and also excluding parts assembled by pressing and clock-cases and parts thereof)—a sum equal to seventy-five per cent. of the value of the article;

(c) clock-cases made wholly or mainly of wood—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say, a sum equal to seventy-five per cent. of the value of the article or five shillings on each clock-case;

(d) component parts (made wholly or mainly of wood) of clock-cases — a sum equal to seventy-five per cent. of the value of the article.

(2) That whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 the 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.

(3) 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).

This Resolution imposes a duty of 75 per cent. ad valorem, with a minimum of 2/- on clocks, and substantially assembled clock movements; a duty of 75 per cent. flat rate on other assemblies of clocks; 75 per cent on clock cases made wholly or mainly of wood, and 75 per cent. on component parts of wooden clock-cases. The establishment of the industry of assembling watches and clocks has presented many difficulties, but definite steps are now being taken to assemble clocks in Dublin.

Is this an increase, or a new duty?

The existing duty has been repealed by Resolution No. 14.

And a new duty is imposed?

I take it that it is an increase?

The existing duty applies to watches, clocks, and parts. The new duty applies only to assembled clocks and watches.

Will the Minister say if a clock does include a watch?

Some clocks do.

The Minister said it applies to watches and clocks.

Who said it applied to watches?

The Minister for Industry and Commerce.

The existing duty applies to clocks and watches. The new duty is in respect of clocks only.

Question put and agreed to.
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