I move:—
(1) That where a consignment or parcel to which Section 25 of the Finance Act, 1924 (No. 27 of 1924), applies is imported on or after the 15th day of April, 1937, and contains two or more classes of goods liable to customs duty and the Revenue Commissioners are satisfied that such consignment or parcel is being imported as a gift to a person in Saorstát Eireann, the total amount of customs duties chargeable on such consignment or parcel shall, notwithstanding anything contained in the said Section 25, be whichever of the following amounts is the greater, that is to say, the sum of two shillings and six pence or the total of the several amounts of customs duties chargeable on the respective classes of dutiable goods contained in such consignment or parcel.
(2) 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 is the Resolution which grants a customs concession with regard to parcels containing gifts.
