asked the Minister for Finance if he will explain the customs duty charged to a person in County Cork (name supplied) on 30th March, 1971 for a poultry house which he imported from Northern Ireland.
Ceisteanna—Questions. Oral Answers. - Customs Duty Charge.
30.
As the answer includes a tabular statement I propose, with your permission, a Cheann Comhairle, to circulate it with the Official Report.
The answer is as follows:
The law requires an importer, or his agent, to present to the customs a document known as an "entry", setting out particulars of goods imported by him, and to pay any customs duty (including wholesale and turnover taxes) chargeable in respect of the goods.
The goods in the present case consisted of materials for the construction of a poultry house. They were entered by the importer's agent as follows:
|
Goods |
Value of Goods for Customs purposes |
Tariff Heading |
Rate of Duty (if chargeable) |
Amount of Duty |
|
Loose joinery work |
£419.17 |
44.23 |
13.3% |
£55.75 |
|
Rough timber |
£160.42 |
44.05 |
free |
— |
|
Iron hoods |
£18.40 |
73.21 (F) |
13.3% |
£2.44 |
|
Asbestos partition board |
£223.10 |
68.12 (C) (1) |
8% |
£17.85 |
|
Fibre glass |
£184.00 |
70.20 |
free |
— |
|
Total: |
£76.04 |
Duty was paid accordingly to the Customs.
Wholesale and turnover taxes at the composite rate of 15 per cent were paid on the duty-paid value of the loose joinery work, rough timber and fibre glass (£819.34) and amounted to £122.90. Thus the total duty and tax paid was £198.94.