I move:—
That the Dail agree with the Committee in Resolution No. 6.
This proposes to amend an existing provision of the law which was thought to have occasioned a certain amount of hardship. Under the provisions of Section 25 of the Finance Act, 1924, where the customs duty on any individual class of goods contained in a consignment or parcel would amount to less than 2/6, such customs duty should be charged on such goods at the fixed minimum of 2/6. It is provided here that, where the parcel containing the articles is a gift to a person in Saorstát Eireann, the total amount of customs duties chargeable on the parcel shall be 2/6 or the actual assessable duties on the articles, whichever is the greater.