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 on or after the 8th day of May, 1947, 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 the said 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 without qualification in the fourth column of the Schedule to this Resolution that the provisions of Section 8 of the Finance Act, 1919, apply to a duty mentioned in that Schedule, the provisions of the said Section 8 shall apply to that duty with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned 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.
(4) 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 the said 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 therewith or, in the case of any such articles already imported, to take delivery thereof without payment of 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, but so that no such licence shall be exempt from the provisions of Section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(5) That subject to the provisions of paragraphs (3) and (4) of this Resolution, the provisions set forth in the fourth column of the Schedule to this Resolution at any reference number in the said Schedule shall have effect in respect of the duty mentioned at that reference number.
(6) 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).
SCHEDULE
CERTAIN CUSTOMS DUTIES.
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Ref. No. |
Description of article liable to duty |
Rate of duty |
Special provisions |
|
1 |
Any article (being a calendar or almanac) which consists wholly or mainly of, or incorporates as a main feature, either— |
50% |
The word “cardboard,” where it occurs in the second column at this reference number, includes pasteboard, strawboard, millboard, or other similar material. |
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(a) a mounting made wholly of cardboard to which is affixed a number of sheets or slips of paper or cardboard, whether in the form of a block or pad or otherwise, which have printed thereon successive dates or groups of dates in a particular year, or are suitable for indicating the dates in any |
The duty mentioned at this reference number is in lieu of all other duties which may be chargeable on the article.The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number with the subyear, or stitution of the expression “the area of application of the Acts of the Oireachtas” of the expression “Great Britain and Ireland,” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which fifty per cent. of the full rate is made applicable as a preferential rate.The licensing provision applies to the duty mentioned at this reference number. |
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(b) a sheet of paper or cardboard or sheets of such materials, on which are printed successive dates or groups of dates in a particular year, |
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but excluding any article chargeable with the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936) and mentioned at reference number 20 in the First Schedule to that Act. |
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2 |
1. Articles which— |
On articles mentioned in paragraph 1 in the second column— 75% on all other articles mentionedin the second column— 50% |
The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
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(a) are, in the opinion of the Revenue Commissioners, statues, statuettes or busts, and |
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(b) are, in the opinion aforesaid, made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché and |
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(c) are not less than ten inches in height. |
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2. Articles which— |
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(a) are, in the opinion of the Revenue Commissioners, figures, shapes or stands suitable for use in displaying articles for sale, and |
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(b) are, in the opinion aforesaid, made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché. |
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3 |
(a) Stone (other than slate or marble) which has been dressed, polished, carved or otherwise worked but excluding stone which, at the time of importation, is sawn on not more than two surfaces and also excluding crushed stone; |
100% |
The duty mentioned at this reference number shall not be charged on any articles which are shown to the satisfaction of the Revenue Commissioners to be coving stones, ganister bricks, lithographic stones or stone fire-places and to have been manufactured in the United Kingdom of Great Britain and Northern Ireland (including the Channel Islands and the Isle of Man) or in the Dominion of Canada. |
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(b) marble, whether worked or unworked; |
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(c) articles made of stone (other than slate); |
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(d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article. |
The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.The licensing provision applies to the duty mentioned at this reference number. |
