I move:—
(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 15th day of April, 1937, a duty of customs 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 where a percentage is stated in the third 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 equal to that percentage of the value of such article.
(3) That wherever it is stated in the fourth column of the Schedule to this Resolution that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say—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 said duty any articles chargeable with the said 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.
(4) That, subject to the provisions of the next preceding paragraph of this Resolution, the provisions (if any) set forth in the fourth column of the Schedule to this Resolution at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
(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).
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Ref. No. |
Description of Article Liable to Duty |
Rate of Duty |
Special Provisions |
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1 |
(a) Neck halters for animals imported in bulk, and completely or substantially manufactured, and made wholly or mainly of textile material, or of cordage, or of textile material and cordage; |
40% |
—— |
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(b) articles which are component parts of neck halters for animals and are imported in bulk and are made wholly or mainly of textile material or of cordage or of textile material and cordage. |
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2 |
Boxes and cases not made wholly or mainly of metal which are imported empty and are, in the opinion of the Revenue Commissioners, of a kind suitable for and normally used in the display or sale of rings, pins, brooches, medals, watches, clocks, cuff links, studs, and articles of jewellery generally. |
50% |
The duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Ref. No. 16 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
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The licensing provision applies to the duty mentioned at this reference number. |
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3 |
Single yarn of cotton, flax or hemp which at importation is made up into ball form. |
One shilling and sixpence the pound. |
The licensing provision applies to the duty mentioned at this reference number. |
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4 |
Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say:— |
40% |
The licensing provision applies to the duty mentioned at this reference number. |
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(a) soles, |
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(b) supports, |
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(c) chiropodist's pads. |
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5 |
Elastic stockings, socks, and bands which are, in the opinion of the Revenue Commissioners, of a kind used for the alleviation or cure of physical ailments or defects. |
40% |
The licensing provision applies to the duty mentioned at this reference number. |
|
6 |
(a) Wood which is imported in the piece and to which, in the opinion of the Revenue Commissioners, a veneer of wood has been affixed; |
50% |
The licensing provision applies to the duty mentioned at this reference number. |
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(b) Veneers of wood which, in the opinion of the Revenue Commissioners, have been subjected to one or more of the processes of cutting, preparation, and manufacture. |
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7 |
Adhesive solution in the preparation of which rubber is used or which contains rubber. |
50% |
The licensing provision applies to the duty mentioned at this reference number. |
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8 |
(a) Draining boards made wholly or partly of asbestos and suitable for use on or in connection with household sinks: |
Three shillings the hundred-weight. |
The licensing provision applies to the duty mentioned at this reference number. |
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(b) articles made wholly or partly of asbestos and suitable for use in building or drainage. |
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9 |
(a) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than one hundred amperes of current and are, in the opinion of the Revenue Commissioners, completely or substantially assembled; |
(a) On meters— whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:— 50% or ten shillings the meter;(b) on component parts—50%. |
The licensing provision applies to the duty mentioned at this reference number. |
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(b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of the meters mentioned in the foregoing paragraph. |
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10 |
Water containers which have a capacity of not less than one gallon and not more than twenty-eight gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used in hot water circulation systems and to be heated solely by an internal electric element and are, in the opinion afore-said, completely or substantially assembled. |
50% |
The licensing provision applies to the duty mentioned at this reference number. |
|
11 |
(a) Cooking apparatus for household use which is heated solely by electricity and consists of or is designed and constructed to incorporate an oven and not less than one and not more than four cooking rings; |
25% |
The licensing provision applies to the duty |
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(b) articles (other than electric heating elements imported separately) which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts for any such cooking apparatus as is mentioned in the foregoing paragraph. |
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12 |
Material which was, in the opinion of the Revenue Commissioners, made on or by means of a braiding machine and is imported in the piece and is not otherwise liable to duty. |
100% |
The licensing provision applies to the duty mentioned at this reference number. |
|
13 |
(a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty; |
40% |
Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Éireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Éireann and was exported from Saorstát Éireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Éireann.The licensing provision applies to the duty mentioned at this reference number. |
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(b) tarpaulins; |
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(c) articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of any such articles, that is to say:— |
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(i) ground sheets, |
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(ii) tent covers, |
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(iii) knapsacks, |
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(iv) haversacks, |
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(v) sleeping bags, |
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(vi) hammock covers; |
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(d) bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of woven cotton, linen, or union fabric and are imported empty, and also component parts (made wholly or mainly of woven fabric) of any such bags or sacks. |
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14 |
Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, made wholly or mainly of aluminium or of an alloy of which aluminium is the main constituent or of a combination of aluminium and any such alloy, that is to say:— |
50% |
The licensing provision applies to the duty mentioned at this reference number. |
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(a) hollow-ware of domestic or household use; |
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(b) vessels and utensils which have a capacity not exceeding six gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in creameries or dairies; |
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(c) culinary implements; |
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(d) knitting pins; |
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(e) lids for bottles and jars. |
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15 |
(a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:— |
50% |
The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with,(a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or(b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act,or(c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous enamelled hollow-ware.The licensing provision applies to the duty mentioned at this reference number. |
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(i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens, |
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(ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed and suitable for commercial, office, or library use, and containers for use with such racks or such shelving, |
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(iii) filing cabinets, filing boxes, and filing trays which are, in the opinion aforesaid, designed, constructed, and suitable for commercial or office use, |
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(iv) commercial display stands, |
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(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers, and wheeled biers; |
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(b) articles which, in the opinion of the Revenue Commissioners, are made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms), and are designed, constructed, and suitable primarily for use as a component part of any article mentioned in the foregoing paragraph as being chargeable with duty. |
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16 |
Seat standards and desk standards made wholly or mainly of iron or steel or a combination of iron and steel. |
40% |
The licensing provision applies to the duty mentioned at this reference number. |
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17 |
Toy perambulators and component parts (other than wheels) of such perambulators. |
50% |
The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 30 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
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The licensing provision applies to the duty mentioned at this reference number. |
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18 |
(a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs; |
40% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
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(b) component parts of the bags mentioned in the foregoing paragraph (a). |
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The licensing provision applies to the duty mentioned at this reference number. |
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19 |
Paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— |
50% |
The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article, nor on any article chargeable with the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 34 in the First Schedule to that Act. |
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(a) imitation parchment (including vegetable parchmentised paper), |
The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at Ref. No. 15 in the Second Schedule to that Act.The licensing provision applies to the duty mentioned at this reference number. |
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(b) grease-proof paper, |
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(c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch, |
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(d) paper so coated or treated as to produce a surface which is an imitation of metal, |
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(e) transparent cellulose wrapping paper, |
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(f) glazed transparent paper, |
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(g) paper of the kind commonly known as newsprint, |
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(h) paper so coated as to produce a surface which is an imitation of leather, |
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(i) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings, |
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(j) coated printing paper of the kind commonly known as art paper, |
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(k) imitation art paper, |
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(l) gummed paper, |
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(m) paper of a kind suitable for the decoration of walls or of ceilings. |
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20 |
Music rolls and other similar articles designed and constructed for the reproduction of music by means of a pianola or other similar instrument. |
33 1/3% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
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The licensing provision applies to the duty mentioned at this reference number. |
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21 |
Gramophone records and other similar articles designed and constructed for the reproduction of sound by means of a gramophone or other similar instrument, but not including cinematograph film designed and constructed for the reproduction of sound in conjunction with the exhibition of picture or other optical effects by means of a cinematograph or other similar apparatus. |
Nine-pence the article |
The licensing provision applies to the duty mentioned at this reference number. |
|
22 |
Channelled metal frames of which the perimeter measures externally not less than fifty inches and which are, in the opinion of the Revenue Commissioners, suitable for use as frames for mirrors and do not at importation contain a mirror. |
40% |
The licensing provision apples to the duty mentioned at this reference number. |
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23 |
(a) Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber; |
50% |
The licensing provision applies to the duty mentioned at this reference number. |
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(b) hose tubing or piping made of a combination of rubber and canvas and of which the bore is lined or fitted with spiral wire. |
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24 |
Prepared material which is, in the opinion of the Revenue Commissioners, designed and suitable for use in the kindling of fires. |
33 1/3% |
—— |
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25 |
Any of the following articles which is made of or contains hair and at importation is, in the opinion of the Revenue Commissioners, completely or substantially manufactured, that is to say, wigs, transformations, toupets, scalps, switches, chignons, plaits, curls, beards, moustaches, and other similar articles, but excluding any such article which is shown, to the satisfaction of the Revenue Commissioners, to be imported solely for theatrical or fancy dress use. |
30% |
The licensing provision applies to the duty mentioned at this reference number. |
|
26 |
(a) Watches and watch movements which are, in the opinion of the Revenue Commissioners, completely or substantially assembled; |
On watches and watch movements—whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33 1/3% or five shillings the article; on component parts chargeable under paragraph (b) in the second column—33 1/3% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.The licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on component parts chargeable under paragraph (b) in the second column. |
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(b) component parts of watches, but excluding any article which is chargeable as a watch movement under the foregoing paragraph (a). |
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27 |
Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware. |
One shilling and sixpence the hundredweight. |
The licensing provision applies to the duty mentioned at this reference number. |
|
28 |
(a) Adhesive pastes;(b) powders for the preparation of adhesive pastes. |
37½% |
The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with that duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
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The licensing provision applies to the duty mentioned at this reference number. |
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29 |
(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games; |
(a) On racquets, frames, and bends—75% and ten shillings the article;(b) on component parts chargeable under paragraph (c) in the second column—75% |
The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. |
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(b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a); |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15. |
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(c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a). |
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The licensing provision applies to the duty mentioned at this reference number. |
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30 |
Articles which, in the opinion of the Revenue Commissioners, are rope, cord, or twine and are made of cotton, flax, hemp, ramie, jute, coir, or any like material or a combination of any two or more of those materials, but excluding binder twine, and also excluding any material which, in the opinion aforesaid, was made on or by means of a braiding machine and is suitable for use in the manufacture of laces, and also excluding any article which at importation forms part of another article. |
40% |
The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 36 in the First Schedule to that Act.The licensing provision applies to the duty mentioned at this reference number. |
|
31 |
Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioners, hothouse grapes. |
Five pence the pound. |
The duty mentioned at this reference number is in addition to all other duties which may be chargeable on the article.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 the duty mentioned at this reference number 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. |
This is the Resolution dealing with the imposition of a considerable number of miscellaneous duties upon different articles.
