asked the Taoiseach if he will state (1) the amounts of willows for manufacture into baskets, etc., which were imported into the Republic during the last five years and whether an import duty was charged, and (2) the quantity of finished articles, manufactured from willows, which were imported during the same period and whether an import duty was charged.
Ceisteanna—Questions. Oral Answers. - Imports of Willows.
The statistics of imports required by the Deputy are not available. Imports are brought to account in accordance with the commodity descriptions shown in the Official Import List and willows for manufacture into baskets, etc., or finished articles manufactured from willows are not separately distinguished.
An examination of a sample of the entry documents in the appropriate categories has shown that the descriptions of goods on such documents are not sufficiently detailed to enable the information required to be extracted by making a special compilation.
Willows as such are not liable to customs duty. Willow is regarded as wood for the purpose of any duty on articles of wood, but customs entries for wooden articles do not distinguish articles made from willows from those made from other kinds of wood.
I propose, with the permission of the Ceann Comhairle, to circulate in the Official Report a statement showing the customs duties most likely to apply to willow articles, as well as those under which liability may possibly arise.
Following is the statement:—
|
Description of Articles |
Tariff Ref. No. |
Rates of Duty |
Notes |
|
|
Full |
Preferential |
|||
|
Custom Duties most likely to apply to willow articles |
||||
|
Empty Baskets, Hand-trucks of the basket type. |
266/9 |
50 per cent. ad valorem. |
33? per cent. ad valorem (United Kingdom and Canada). |
The operation of Tariff Reg. No. 266/9 is suspended in so far as it relates to baskets. |
|
Wooden Furniture |
99 |
75 per cent. ad valorem. |
50 per cent. ad valorem (British Commonwealth). |
— |
|
Customs duties under which liability may arise in respect of willow articles. |
||||
|
Toys made wholly or mainly of wood. |
252/1 |
50 per cent. ad valorem. |
50 per cent. ad valorem. |
— |
|
or |
||||
|
1/- the article whichever is the |
1/- the article greater |
|||
|
Toy Perambulators |
252/2 |
50 per cent. ad valorem. |
50 per cent. ad valorem. |
— |
|
Sports Goods |
227 |
15 per cent. ad valorem. |
10 per cent. ad valorem (British Commonwealth). |
— |
|
Brushes and Brooms |
35/1 |
50 per cent. ad valorem. |
33? per cent. ad valorem (British Commonwealth). |
— |