asked the Minister for Finance if he will state whether parcels imported by post or otherwise from the United Kingdom are now liable to parcels tax.
Ceisteanna—Questions. Oral Answers. - Parcels Tax.
It is presumed that the Deputy refers to package duty which was first imposed by Section 2 of the Finance Act, 1932.
Under the provisions of Section 10 of the Finance (Agreement with United Kingdom) Act, 1938, package duty is not chargeable on any package containing only goods produced or manufactured in the United Kingdom if
(1) the package contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family; or
(2) the package is imported through the post and contains only goods which are gifts for the use or enjoyment of the consignee; or
(3) the package is imported through the post and either contains no internal packages or contains not more than six internal packages.
In all other cases package duty, where chargeable, must be paid.