asked the Minister for Finance if he will state whether imported wallpaper is subject to an import duty; and, if so, the amount of such duty.
Ceisteanna—Questions. Oral Answers. - Wallpaper Duty.
Wallpaper is liable (a) to a customs ad valorem duty at the rate of 5 per cent. and (b) to an additional duty as set out in a table which, with the permission of the Ceann Comhairle, I shall circulate with the Official Report.
Following is the table:—
|
Rates of Duty |
||||||
|
Full |
Preferential |
|||||
|
United Kingdom and Canada |
Other Commonwealth countries |
|||||
|
Ad valorem |
20% |
10% |
20% |
|||
|
or |
or |
or |
||||
|
s. |
d. |
s. |
d. |
s. |
d. |
|
|
The linear yard |
0 |
1½ |
0 |
1 |
0 |
1½ |
|
whichever is, in each particular case, the greater. |
||||||