asked the Minister for Finance if he is aware that on the outbreak of war many children of Irish parents resident in England were evacuated to Ireland and placed under the care of relatives here; that little gifts and necessities in the form of clothing, etc., sent to such children are subject to customs duties which the relatives, being in most cases poor people, are unable to pay; and if he will consider making a concession in the matter of the import duties and charges on such gifts and necessities for these evacuated children.
Ceisteanna—Questions. Oral Answers. - Customs Duties on Gifts.
Articles of clothing, boots and shoes and other personal effects which have been in use by children prior to their departure from England are admitted into Éire without payment of duty and without formality provided that the contents of each parcel are stated on the Customs Declaration Form to be the used personal effects of a person resident temporarily in Éire owing to the outbreak of war, and that the officer of Customs and Excise at the place of importation is satisfied as to the bona fides of each case and that none of the articles is new.
There is no provision for the duty-free importation of dutiable new articles of wearing apparel on the specific grounds that they are for use by evacuees. There is, however, provision for the importation of such articles under licence without payment of duty if of United Kingdom or Canadian manufacture, and at a reduced rate of duty, if manufactured elsewhere. Any applications for such licence should be addressed to the Department of Industry and Commerce in the first instance. In any case in which duty has been paid the Revenue Commissioners will be prepared to consider an application for refund on receipt of an intimation that the Department of Industry and Commerce would have recommended the issue of a licence.
Other goods, in respect of which the law provides a licensing provision, would be dealt with similarly. As regards goods, such as chocolate, sugar confectionery, etc., for which no licensing provision exists, duty would have to be paid in the ordinary way.