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Finance (Customs Duties) (No. 3) Act, 1932

In short

This law establishes a customs duty on imported wheat flour and wheat meal, and related preparations, into Saorstát Éireann. It also provides for exemptions from this duty under specific conditions.

What it regulates

Who it concerns

Key points

📄 Legal text
Finance (Customs Duties) (No. 3) Act, 1932 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1932 Finance (Customs Duties) (No. 3) Act, 1932 Finance (Customs Duties) (No. 3) Act, 1932 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 22 of 1932. FINANCE (CUSTOMS DUTIES) (No. 3) ACT, 1932. ARRANGEMENT OF SECTIONS Section 1. Duty on wheat flour and wheat meal. 2. Care and management of duty. 3. Short title and construction. Number 22 of 1932. FINANCE (CUSTOMS DUTIES) (No. 3) ACT, 1932. AN ACT TO CHARGE AND IMPOSE A CUSTOMS DUTY AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [29th October, 1932.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on wheat flour and wheat meal. 1.—(1) A duty of customs at the rate of five shillings the two hundred and eighty pounds shall be charged, levied and paid on all goods of any of the following descriptions imported into Saorstát Eireann on or after the 7th day of July, 1932, that is to say, wheat flour, wheat meal milled wholly or mainly from wheat, and preparations (other than bread, biscuits, buns and cakes) in the manufacture of which wheat flour or wheat meal milled wholly or mainly from wheat has been used. (2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that wheat flour or wheat meal milled wholly or mainly from wheat is not obtainable from manufacturers in Saorstát Eireann in sufficient quantities, or in suitable condition, or at all, or whenever the Minister for Finance, after such consultation as aforesaid, considers it desirable, the Revenue Commissioners may by licence authorise any person, subject to compliance with such conditions (if any) as they may think fit to impose, to import without payment of the duty imposed by this section such wheat meal or wheat flour as aforesaid 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. (3) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under the next preceding sub-section, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and the goods in respect of which such offence is committed shall be forfeited. Care and management of duty. 2.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners. Short title and construction. 3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 3) Act, 1932. (2) This Act shall be construed as one with the Customs Acts. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

🔗 To official source

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.