(j) spools; (k) churns; (l) incubators; (m) component parts of umbrellas; (n) unfinished covers for loose leaf ledgers; (o) musical instruments; (p) containers which at importation are filled with other goods; (q) empty containers which are shown to the satisfaction of the Revenue Commissioners to be imported for use as containers of goods to be exported; (r) punnets, chip boxes and baskets; (s) articles constructed, designed, and intended for use for educational purposes in schools, colleges, or other educational establishments (t) crucifixes; (u) any toy the value of which does not exceed one shilling; (v) vessels and boats which, in the opinion of the Revenue Commissioners, are primarily constructed and designed for propulsion by sails, or for propulsion by mechanical means, or for the carriage of goods, or are intended for use in the fishing industry or for the purpose of the lifeboat service; (w) sections for beehive use.
\n19 Articles of the nature of disinfectant, insecticide, germicide, verminicide, vermicide or fungicide which pass in commerce under the designation of a proprietary or protected trade name.
\n22½% 15% — 20 Cast iron articles of the following descriptions, viz.— 22 ½% 15% — (a) external water and soil pipes, gutters, and connections; (b) sash weights; (c) pig troughs and feeding pans; (d) desk and seat standards; (e) manhole covers and frames of all sizes whether galvanized or not galvanized; (f) hydrant and valve covers; (g) gulley traps; (h) cart axle boxes; (i) pavement light frames, with or without glass; (j) sky and dead lights; (k) grids for sewer pipes or traps; (l) wheels except tractor and trailer wheels, and wheels which are at importation part of a complete vehicle, machine, or other article; (m) lamp and street standards; (n) urinals; (o) storage tanks imported empty; (p) fire-bars, coal savers, and false bottoms; (q) columns and posts constructed, designed, and intended for use as gate-posts; (r) stop-cock boxes; (s) floor plates; (t) capstans and bollards; (u) table standards including cast iron tables; (v) water pumps for use otherwise than in industrial undertakings.
\n21 Superphosphates, ground mineral phosphates, and compound manures.
\n20% Free — 22 Handcarts and wheelbarrows made wholly or mainly of wood, and component parts (made wholly or mainly of wood) of handcarts and wheelbarrows.
\n75% 50% The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.
\n23 Complete or substantially assembled bicycles and tricycles (other than mechanically propelled bicycles and tricycles), and wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children.
\n37 ½% 25% The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.
\nWhere the Revenue Commissioners are satisfied that an article liable to this duty is of a type designed for use by invalids or infirm persons they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.
\n24 Photographic prints of a superficial area of not less than eighteen square inches and printed direct from a photographic film or photographic plate, excluding photographic prints which, in the opinion of the Revenue Commissioners are of a technical or scientific nature.
\n50% 33 ½% — 25 Bedding, including mattresses not otherwise liable to duty but excluding blankets, blanketing and rugs, sheets, filled quilts, and unfilled quilt covers, and alhambra and honeycomb quilts.
\n37 ½% 25% — 26 Cushions and cushioned seats not otherwise liable to duty, whether fixed or not fixed to any other article at importation, and also cases for such cushions and seats which are not otherwise liable to duty.
\n37 ½% 25% — 27 Any of the following articles made wholly or partly of steel or iron, that is to say:— (a) knives, knife sharpeners, forks, spoons and tongs of a kind suitable for table use, and component parts thereof, (b) razors and component parts thereof.
\n15% 10% — 28 Photographic apparatus and component parts and accessories thereof, but excluding apparatus and component parts and accessories of apparatus for use in hospital or surgical work, and also excluding unexposed sensitized films, plates, paper, and cards.
\n15% 10% This duty shall not be charged or levied on any articles or component parts of articles which, in the opinion of the Revenue Commissioners, are of a type designed and intended primarily for laboratory use.
\n29 Gas meters.
\n15% 10% — 30 Galvanized corrugated iron or steel, excluding un-worked flat sheets of such iron or steel.
\n15% 10% — 31 Pipes made wholly or mainly of wood and designed or intended for use in smoking tobacco or other substances, and also component parts (made wholly or mainly of wood) of such pipes.
\n15% 10% — 32 Roof felting and felting substitutes and other like substances intended for use as roofing material.
\n15% 10% — 33 Floor coverings, including carpets, carpeting and rugs not otherwise liable to duty, but excluding oilcloth, linoleum, and substances of a nature kindred to oilcloth or linoleum, and also excluding floor covers made wholly or mainly of rubber.
\n15% 10% — 34 Sheet lead, lead piping, and manufactured articles which are made wholly or mainly of brass or tin (including tinplate) or a combination of brass and tin (including tinplate), but excluding the articles exempted by the provision contained in the fifth column.
\n15% 10% This duty shall not be charged or levied on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:— (a) electrical and gas fittings, apparatus, instruments and appliances; (b) surgical, scientific, and optical apparatus, instruments, and appliances; (c) apparatus, instruments and appliances which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for educational purposes in schools, colleges or other educational establishments; (d) tinfoil, capsules, crown corks; (e) brass wire (whether screwed or not screwed) brass pins, brass rivets, brass screws, brass tubing, and unworked brass rods; (f) syringes, sprayers and combined syringes and sprayers, whether of brass or tin (including tinplate) or a combination of brass and tin (including tinplate); (g) toys; (h) printers' blocks; (i) filled containers; (j) component parts of type-setting machines or of type composing machines; (k) component parts of agricultural machinery other than dairy-machinery; (l) any religious object made of brass or tin (including tin-plate) of which the value does not exceed one shilling; (m) machines (other than pumps) which are made wholly or mainly of brass and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business; (n) containers which are made wholly or mainly of tinplate and have a capacity of not less than ten gallons and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business; (o) brass rules for printers' use.
\nWhenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.
\n35 Appliances, apparatus, accessories, and requisites for sports, games, gymnastics, and athletics other than furniture, personal clothing and wearing apparel, boots, shoes, slippers, goloshes, sandals and clogs, and saddlery and harness and component parts of saddlery or harness.
\n15% 10% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any rowing boat or gear appertaining thereto, which in the opinion of the Revenue Commissioners is constructed, designed and intended for racing purposes, is not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise any person, subject to such conditions as they may think fit to impose, to import the said article without payment of duty 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.
\n36 Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.
\n15% 10% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann, and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.
\n37 Knitted fabric of all descriptions imported in the piece, excluding knitted fabric composed entirely of silk or artificial silk or a mixture of silk and artificial silk.
\n45% 30% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.
\n38 Mechanical lighters, that is to say, tinder boxes, tinder lighters, and other mechanical and portable contrivances for producing a spark or flame.
\n37 ½% 25% — SECOND SCHEDULE.
\nCertain Customs Duties.
\nRef. No.
\nDescription of Articles liable to Duty.
\nRate of Duty Rate of Preferential Duty Special Provisions 1 Varnish not made with or containing spirit. per gallon 7s. 6d. per gallon 5s. 0d.
\nThe provisions of Section 8 of the Finance Act, 1919 , apply in respect of this duty.
\n2 Compositions made of plaster of paris in sheets or slabs. per sq. yd. sixpence per sq. yd. fourpence The provisions of
\nof the Finance Act, 1919 , apply in respect of this duty.
\n3 Newspapers and periodicals wholly or mainly in the English language (excluding daily newspapers and also excluding foreign Government publications and also excluding newspapers and periodicals which are, in the opinion of the Revenue Commissioners, trade or craft, or trade union, or scientific, or religious, or educational publications) imported in bulk quantities and of which the superficial area of page or front cover does not exceed three hundred and twenty square inches. per copy one penny per copy three-farthings The provisions of
\nof the Finance Act, 1919 , apply in respect of this duty.
\nWhere it is shown to the satisfaction of the Revenue Commissioners that any newspaper or periodical on which this duty has been paid has not been used in Saorstát Eireann and has been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publishers to such importer in respect of such newspaper or periodical, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such newspaper or periodical.
\nWhere the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty.
\n4 Matches which, except as regards the heads thereof, are composed of or contain cardboard, or any substance other than wood:— This duty is in lieu of the duty imposed by
\nof the Finance Act, 1927 (No. 18 of 1927).
\nWhen in boxes or other containers containing:— not more than 20 matches. per 1,000 containers 20s. 8d. more than 20 but not more than 50 matches. per 144 containers 7s. 8d. more than 50 but not more than 75 matches.
\n11s. 6d. more than 75 matches, for every 25 or part of 25 matches so contained 2s. 8d.
\n5 Playing Cards per dozen packs 9s. 0d. per dozen packs 6s. 0d.
\nThis duty is in lieu of the duty imposed by the Customs Tariff Act, 1876. The provisions of
\nof the Finance Act, 1919 , apply in respect of this duty.
\n6 Books which are, in the opinion of the Revenue Commissioners, novels and are printed in the English language and bound in any material. per copy three-half-pence per copy one penny The provisions of
\nof the Finance Act, 1919 , apply in respect of this duty.
\nof the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty. Where the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty.
\nTHIRD SCHEDULE.
\nRates of Duty and Drawback on Tobacco.
\nCUSTOM DUTIES.
\nFull (per lb.) Non-Rebated Preferential (per lb.) Unmanufactured:— s. d. s. d.
\nIf Stripped or Stemmed:— Containing 10 lb. or more of moisture in every 100 lb. weight thereof 9 4½ — Containing less than 10 lb. of moisture in every 100 lb. weight thereof 10 4½ — If Unstripped or Unstemmed:— s. d. s. d.
\nContaining 10 lb. or more of moisture in every 100 lb. weight thereof 9 4 — Containing less than 10 lb. of moisture in every 100 lb. weight thereof 10 4 — Manufactured, viz.:— s. d. s. d.
\nCigars 17 10 14 10 1/3 Cigarettes 14 5 12 0 ⅙ Cavendish or Negrohead 13 7 11 3 ⅚ Cavendish or Negrohead Manufactured in Bond 11 10 9 10 1/3 Other Manufactured Tobacco 11 10 9 10 ½ Snuff containing more than 13 lb. of moisture in every 100 lb. weight thereof 11 2 9 3 ⅔ Snuff not containing more than 13 lb. of moisture in every 100 lb. weight thereof 13 7 11 3 ⅚
\nRATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED. s. d.
\nCigars the lb.
\n10 7½ Cigarettes ”
\n10 4½ Cut, roll, cake or other manufactured tobacco ”
\n10 1 Snuff (not being offal snuff) ”
\n9 9½ Stalks, shorts, or other refuse of tobacco (including offal snuff) ”
\n9 7
\nRATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED. s. d.
\nCigars the lb.
\n9 11½ Cigarettes ”
\n9 8 ¾ Cut, roll, cake or other manufactured tobacco ”
\n9 5½ Snuff (not being offal snuff) ”
\n9 2¼ Stalks, shorts, or other refuse of tobacco (including offal snuff) ”
\n8 11 ¾ FOURTH SCHEDULE.
\nRates of Duty on Certain Mechanically Propelled Vehicles.
\nMechanically propelled vehicles (other than trams) being hackney carriages as denned in Section 4 of the Customs and Inland Revenue Act, 1888, and having— seating capacity for more than 6 but not more than 14 persons £46 13 4 seating capacity for more than 14 but not more than 20 persons £66 13 4 seating capacity for more than 20 but not more than 26 persons £86 13 4 seating capacity for more than 26 but not more than 32 persons £106 13 4 seating capacity for 33 or more persons £3 6 8 for every such person.
\nFor the purpose of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.
\nFIFTH SCHEDULE.
\nEnactments Repealed.
\nSession and Chapter or Number and Year Short Title Extent of Repeal Date of Repeal 8 & 9 Geo. V. c. 40.
\nIncome Tax Act, 1918.
\nIn sub-section (2) of section 7, the words “who is chargeable with or liable to be assessed to income tax as.”
\n6th April, 1932.
\nNo. 28 of 1925 Finance Act, 1925 .
\n30th May, 1932.
\nNo. 35 of 1926 Finance Act, 1926 .
\n30th May, 1932.
\nNo. 35 of 1926 Finance Act, 1926 .
\nIn sub-section (1) of section 32 , the words “and no assessment or additional assessment to excess profits duty may be made”; in sub-section (i) of section 36 , the words “by reason of any fraud or wilful neglect on the part of” and also the words “such duty” where they firstly occur in that sub-section.
\n22nd July, 1926.
\nNo. 31 of 1931 Finance Act, 1931 .
\n6th April, 1932.
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