asked the Minister for Finance if he will state the circumstances in which duty was charged on one of six free copies of a publication entitled The Waterford & Tramore Railway sent to the author (name supplied); and if he will have this duty refunded.
Ceisteanna-Questions. Oral Answers. - Duty on Publication.
33.
Books are liable at importation to turnover tax at a rate of 5 per cent of their value, whether they are supplied free or otherwise. Such books if valued, with postage, at less than £2.60 may be imported free of the tax by reason of a statutory exemption which waives customs duty, including turnover tax, of less than £0.13 on goods in any one parcel.
Customs records indicate that the value of the books in the parcel referred to by the Deputy was £7.50. Tax amounting to £0.37 was properly payable thereon. An additional 5p charged was the normal Post Office fee in respect of Customs clearance of the parcel. I might add that I am at present considering proposals for relief from tax in the circumstances envisaged in the Deputy's question.
Could the Minister say if a tax is charged on books like this in the EEC countries?
Offhand, I could not tell the Deputy.
Is that why the Minister is considering proposals for its relief?
The Deputy will say that anyhow.
Never.