Finance (Customs Duties) (No. 4) Act, 1932

(1)There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 20th day of October, 1932, a customs duty at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2)The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.

(3)Where a percentage is stated in the third or the fourth column of Part 1 of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(4)The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(5)Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(6)Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to a duty imposed by this section.

(7)Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (

1. a)that such article had not been imported prior to its exportation, or (
2. b)that such article had been imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or (
3. c)that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(8)Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(9)Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty. Imposition of duties in the Second Schedule. 2.—

(1)There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of November, 1932, a customs duty at the rate stated in the third column of the said Second Schedule opposite the mention of the article in the said second column.

(2)The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of duty stated in the fourth column of the Second Schedule to this Act opposite the mention of such article in the second column of that Schedule is made applicable as a preferential rate and such article were included in that list.

(3)Where a percentage is stated in the third or the fourth column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty of an amount equal to that percentage of the value of such article.

(4)The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of that Schedule of any article shall apply and have effect in relation to the duty imposed by this section on that article.

(5)Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any duty imposed by this section all or any articles (not being articles in respect of which a power of issuing licences to import is contained in the fifth column of the Second Schedule to this Act) chargeable with any such 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.

(6)Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty. Duty on lubricating grease. 3.—

(1)There shall be charged, levied, and paid on all lubricating grease imported into Saorstát Eireann on or after the 10th day of November, 1932, a duty of customs of an amount equal to thirty-seven and one-half per cent. of the value of the article.

(2)The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3)Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods in the opinion of the Revenue Commissioners, are substantially mixtures or blends of lubricating greases or are suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, section 7 of the Finance Act, 1901 , shall not apply in respect of the lubricating grease contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876 .

(4)Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of lubricating greases and are not suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the lubricating grease contained in such goods.

(5)On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.

(6)Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section.

(7)Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (

1. a)that such article had not been imported prior to its exportation, or (
2. b)that such article had been imported prior to its exportation but was not liable to any duty at the time of such importation, or (
3. c)that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(8)Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(9)In this section the expression “lubricating grease” means any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than fifteen per cent. by weight of the mixture consists of unsaponified oil. Duty on bread. 4.—

(1)There shall be charged, levied and paid on all bread (including unsweetened biscuits, buns, and cakes) imported into Saorstát Eireann on or after the 27th day of October, 1932, a customs duty of one halfpenny the pound.

(2)Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such 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. Alteration of rate of duty on harness leather and harness. 5.—

(1)The customs duty imposed by section 1 of the Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931), shall be charged, levied and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 20th day of October, 1932, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article in lieu of the rate mentioned in the said section 1 .

(2)The provisions of section 8 of the Finance Act, 1919 , shall apply to the said duty imposed by the said section 1, when charged at the rate fixed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. Alteration of rate of duty on personal clothing and wearing apparel. 6.—

(1)The customs duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 20th day of October, 1932, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7 , that is to say:— (

1. a)on all shirts and collars and all component parts and accessories of shirts or collars—at the rate of an amount equal to forty-five per cent. of the value of the article; (
2. b)on all embroidered handkerchiefs and all component parts and accessories of such handkerchiefs—at the rate of an amount equal to ninety per cent. of the value of the article; (
3. c)on all underclothing of silk (including crepe-de-chine, spun silk, and Japanese silk) intended for use by women, girls, or children and all component parts and accessories of any such underclothing—at the rate of an amount equal to ninety per cent. of the value of the article.

(2)The provisions of section 7 (except sub-section

(1)thereof) of the Finance (Customs Duties) (No. 2) Act, 1932 , as amended by this Act shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as they apply to the said duty when charged at rates fixed by the said section 7 . Alteration of rate of motor car duty. 7.—

(1)The customs duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles imported into Saorstát Eireann after the passing of this Act at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 11 or any such amending enactment as aforesaid, that is to say:— (

1. a)on all parts of motor cars which are, in the opinion of the Revenue Commissioners, engine assemblies as defined by regulations made by the Revenue Commissioners, transmission assemblies as similarly defined, or propelling gear assemblies as similarly defined—at the rate of an amount equal to fifteen per cent. of the value of the article; (
2. b)on all parts of motor cars which, in the opinion of the Revenue Commissioners, are either radiators, lamps, or starting motors and are imported separately—at the rate of an amount equal to fifteen per cent. of the value of the article; (
3. c)on all parts of motor cars which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or assembled metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass or wood, and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver—at the rate of an amount equal to forty per cent. of the value of the article.

(2)The customs duty imposed by the said section 11 of the Finance Act, 1928 , as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann after the passing of this Act, that is to say:— (

1. a)on any component parts or accessories of motor car chassis (other than engine blocks, crankshafts and piston connecting rods) which, in the opinion of the Revenue Commissioners, are not assembled otherwise than by welding, soldering, or other like process; (
2. b)on any component parts or accessories (other than doors and complete body shells) of motor car bodies which, in the opinion of the Revenue Commissioners, are not assembled and are suitable only for incorporation in or use as an accessory of the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.

(3)Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with duty at a rate fixed by this section are required to be imported by a manufacturer for use in a process of manufacture in Saorstát Eireann, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import such articles without payment of the said 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.

(4)In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression “motor car body” has the same meaning as it has in section 14 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). Exemption from cinematograph film duty. 8.—Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any cinematograph film of a width of 16 millimetres or over, whether positive or negative, which was or is imported into Saorstát Eireann on or after the 1st day of December, 1931 (whether before or after the passing of this Act) and was or is chargeable on such importation with the duty imposed by section 10 of the Finance Act, 1931 (No. 31 of 1931), or the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), either— (

1. a)that the production of such film was organised by persons whose chief or only place of business was in Saorstát Eireann and that the producer of such film and the majority of the artists employed in the production thereof were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, or (
2. b)that such film was produced wholly or mainly in Saorstát Eireann and that the majority of the artists employed in the production of such film were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, allow such film to be imported without payment of the duty imposed by whichever of the said sections 10 and 17 is applicable or repay any such duty already paid. Exemption from duty on wheat flour and wheat meal. 9.—Any article chargeable with the duty imposed by section 1 of the Finance (Customs Duties) (No. 3) Act, 1932 (No. 22 of 1932), which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of the said duty. Authorisation of repayment of duty in certain cases. 10.—Where the Minister for Finance is satisfied in respect of any consignment of bacon imported into Saorstát Eireann on or after the 26th day of July, 1932— (
3. a)that the importer of such bacon was at the time of the importation thereof either a person ordinarily resident in Saorstát Eireann or a partnership or company having its only place or all its places of business in Saorstát Eireann, and (
4. b)that customs duty was paid by such importer on such bacon at the rate fixed by paragraph 3 of the Emergency Imposition of Duties (No. 1) Order, 1932, and (
5. c)that such bacon had been bought and paid for by such importer before the 26th day of July, 1932, the said Minister may, out of moneys provided by the Oireachtas, pay to such importer the amount by which the customs duty actually paid as aforesaid on such bacon by such importer exceeded the amount of the customs duty which would have been chargeable and payable on such bacon at the said importation thereof if the said order had not been made. Allowance in respect of nicotine and tobacco extract. 11.—

(1)Subject to compliance with such conditions (if any) as the Revenue Commissioners may think fit to impose, there shall be payable in respect of any nicotine or tobacco extract manufactured from tobacco in Saorstát Eireann and any preparation in the manufacture of which any such nicotine or tobacco extract is used as an ingredient, on the exportation of such nicotine, extract, or preparation, to the exporter thereof an allowance at such rate (not exceeding the increased cost of such nicotine, extract, or preparation due to restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue) as the Minister for Finance shall from time to time determine.

(2)Every person who manufactures from tobacco in Saorstát Eireann any nicotine or tobacco extract shall furnish to the Revenue Commissioners on demand all information in his possession or procurement relating to the increased cost arising from restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue.

(3)Any person who fails to comply with a condition imposed by the Revenue Commissioners under this section or who, on demand made by the Revenue Commissioners under this section, furnishes to the Revenue Commissioners any information or alleged information which is to his knowledge false or misleading shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds. General exemption of articles imported solely for exhibition, etc. 12.—Whenever the Revenue Commissioners are satisfied that any article imported into Saorstát Eireann and chargeable on such importation with any duty of customs imposed by this or any other enactment (whether past or future) is so imported solely for the purpose of any competition, exhibition, show, or demonstration or any similar purpose and is not intended to be sold or offered for sale in Saorstát Eireann and is intended to be exported on the fulfilment of such purpose, 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 such duty or repay any such duty paid on such importation. Amendment and termination of certain provisions of the Finance Act, 1932 . 13.—The several provisions of the Finance Act, 1932 (No. 20 of 1932), mentioned in the second column of the Third Schedule to this Act shall be and are hereby amended or terminated (as the case may

1. be)in the manner stated in the third column and with effect as stated in the fourth column of the said Third Schedule opposite the mention of each such provision in the said second column, and the said Finance Act, 1932 , shall be construed and have effect accordingly. Amendment and termination of certain provisions of the Finance (Customs Duties) (No. 2) Act, 1932 . 14.—The several provisions of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), mentioned in the second column of the Fourth Schedule to this Act shall be and are hereby amended or terminated (as the case may
2. be)in the manner stated in the third column and with effect as stated in the fourth column of the said Fourth Schedule opposite the mention of each such provision in the said second column, and the said Finance (Customs Duties) (No. 2) Act, 1932 , shall be construed and have effect accordingly. Continuation of licences to import. 15.—Wherever— (
3. a)a duty of customs (in this section referred to as the new duty) is imposed by this Act on articles of a specified description, and (
4. b)a power is conferred by this Act on any person to issue licences for the importation of articles of the said description without payment of the new duty, and (
5. c)immediately before the commencement, by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), of the new duty, articles of the said description were subject to a duty of customs (in this Act referred to as the old duty) howsoever imposed, and (
6. d)immediately before such commencement power was vested in some person to issue licences for the importation of articles of the said description without payment of the old duty, and (
7. e)licences (in this section referred to as existing licences) were issued under the last-mentioned power before such commencement and were unrevoked, unexpired, and unexhausted at such commencement, there and in every such case every such existing licence shall continue in force in accordance with the terms thereof with the substitution therein of the new duty for the old duty and subject to revocation at any time by the person having power to issue licences in respect of the new duty. Computation of value of articles. 16.—The value of any article for the purposes of this Act shall be taken to be the price which an importer would give for such article if such article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners. Penalty for contravention of conditions. 17.—If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds and all the articles liable to duty in respect of which such act was done shall be forfeited. Care and management of duties. 18.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners. Short title and construction. 19.—

(1)This Act may be cited as the Finance (Customs Duties) (No. 4) Act, 1932.

(2)This Act shall be construed as one with the Customs Acts. FIRST SCHEDULE. Certain Customs Duties. PART I. Ad Valorem Duties. Ref. No. Description of Articles liable to Duty Percentage Rate of Duty Percentage Rate of Preferential Duty Special Provisions 1 Yarns (other than white yarns) wholly of wool or worsted or of a combination of wool and worsted, which are imported otherwise than on bobbins, cheeses, cones, or cops. 22 ½% 15% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such 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. 2 Articles made of gold, silver, electro-plate, platinum, copper, brass, bronze or gunmetal which articles are liable to duty under this Act or any other enactment and have engraved thereon at the time of importation lettering in the nature of inscriptions. 15% 10% The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article. 3 Date stamps and marking stamps made wholly or partly of rubber and component parts of such stamps made wholly or partly of rubber. 15% 10% The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article. 4 Springs for mattresses, cushions, settees, couches, chairs and all other articles of a like nature and use. 37 ½% 25% — 5 Spectacles, monocles, and other eyeglasses of which the lenses are under 43 millimetres in diameter or in the greater diameter and lenses for above which are under 43 millimetres in diameter or in the greater diameter. 50% 33 1/3% The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. 6 Cuff links, studs, hinge pins and ear-rings and component parts thereof made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals. 30% 20% — 7 Articles of the following descriptions and component parts thereof, viz.:— 37 ½% 25% The duty mentioned at this reference number is in lieu of any duty chargeable on the article as furniture. (

1. a)bowls and cups of gold or silver; (
2. b)silver trowels; (
3. c)tankards of gold, silver or electro-plate; (
4. d)shields of silver; (
5. e)plaques of silver; (
6. f)church plate of gold or silver; (
7. g)serviette or napkin rings of silver. 8 Glue and size. 50% 33 1/3% Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor Section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 9 Fillers and flats for egg-boxes imported separately. 30% 20% — 10 Pipes made wholly or mainly of clay and designed or intended for use in smoking tobacco or other substances, and also component parts made wholly or mainly of clay of such pipes. 50% 33 1/3% — 11 Picture frames wholly or mainly of wood and pictures in frames made wholly or mainly of wood, excluding pictures which are imported temporarily for exhibition or which are imported for a public picture gallery. 75% 50% — 12 Coffin plates of metal. 50% 33 1/3% — 13 Sheet lead and lead piping. 15% 10% — 14 Any of the following articles made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals, that is to say: (
8. a)church brasswork and component parts thereof; 75% 50% — (b)

(1)force and lift pumps; 50% 33 1/3% —

(2)milk and brine pumps;

(3)plug and valve cocks of a diameter exceeding one inch;

(4)screw down valves and cocks of a diameter exceeding one inch;

(5)fire or water hose fittings of the following descriptions: stand pipes: branch pipes; and valves;

(6)rails;

(7)grilles;

(8)door fittings, excluding locks, lock fittings, hinges, and fittings for furniture;

(9)name plates, letters and numbers;

(10)cork extractors;

(11)brass weights for weighing scales, excluding brass weights of a kind used solely for laboratory, scientific or educational purposes; (

1. c)component parts or assemblies of any of the articles mentioned in either of the foregoing paragraphs. 50% 33 1/3% — 15 Manufactured articles made wholly or mainly of tin, tinplate or tinned plate or a combination of any of them, but excluding the articles exempted by the provision contained in the fifth column, and also excluding articles made from an alloy of which the main ingredient is tin. 15% 10% The duty mentioned at this reference number 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:— (
2. a)electrical and gas fittings, apparatus, instruments and appliances; (
3. b)surgical, scientific, and optical apparatus, instruments and appliances; (
4. c)educational requisites; (
5. d)tinfoil, capsules, crown corks; (
6. e)syringes, sprayers, and combined syringes and sprayers; (
7. f)toys; (
8. g)filled containers; (
9. h)component parts of type-setting machines or of type composing machines; (
10. i)component parts of agricultural machinery other than dairy machinery; (
11. j)any religious object of which the value does not exceed one shilling; (
12. k)containers which have a capacity of not less than ten gallons, and, in the opinion of the Revenue Commisioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number 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 such 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. 16 (
13. a)Mouldings manufactured wholly of wood; 50% 33 1/3% Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any of the duties mentioned at this reference number, any articles chargeable with any such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. (
14. b)planed or dressed wood; 50% 33 1/3% (
15. c)The following tools when fitted with wooden handles and imported as complete tools, that is to say: hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes, and forks, and also wooden handles imported separately which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as handles for one or more of the said tools. 50% 33 1/3% (
16. d)Articles of any of the following descriptions made wholly or mainly of wood, that is to say:— 50% 33 1/3% The duty mentioned at this reference number shall not be charged or levied on any article which was imported before the 10th day of November, 1932, and was not chargeable by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), with such duty at the time of importation.

(1)empty boxes of all descriptions and empty packing cases and component parts (made wholly or mainly of wood) thereof, but excluding from such boxes, cases, and parts the following articles, that is to say: punnets, chip boxes, and butter boxes of the pyramid type, and component parts (made wholly or mainly of wood) thereof;

(2)empty butter casks, empty butter kegs, and empty butter barrels and component parts (made wholly or mainly of wood) thereof;

(3)coffins and component parts (made wholly or mainly of wood) thereof;

(4)skewers;

(5)shutters;

(6)window blinds;

(7)poles, excluding telegraph poles, telephone poles, and poles of a like nature and use, and also excluding scaffolding poles;

(8)empty baskets (excluding punnets and chip baskets) and component parts (made wholly or mainly of wood) thereof;

(9)beehives and component parts (made wholly or mainly of wood) thereof, but excluding sections;

(10)ladders, excluding extension ladders;

(11)empty tubs of all descriptions and component parts (made wholly or mainly of wood) thereof;

(12)any toy exceeding one shilling in value;

(13)gates and component parts (made wholly or mainly of wood) thereof;

(14)posts for fencing;

(15)shelters for vehicles, animals, or birds;

(16)match splints;

(17)trunks and component parts (made wholly or mainly of wood) thereof;

(18)walking sticks and component parts (made wholly or mainly of wood) thereof;

(19)shaped flower sticks;

(20)display stands and hangers and component parts (made wholly or mainly of wood) thereof;

(21)outdoor seats and tables and component parts (made wholly or mainly of wood) thereof;

(22)hand-trucks and component parts (made wholly or mainly of wood) thereof;

(23)boards for laundering by hand;

(24)public notice boards;

(25)beads imported otherwise than as part of another article;

(26)builders' woodwork and component parts (made wholly or mainly of wood) thereof, but excluding wooden lock handles. 17 Component parts (excluding road springs) of all wheeled vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals, and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods. 75% 50% — 18 Unassembled iron and steel parts for bodies of motor omnibuses, motor charabancs and commercial motor vehicles. 75% 50% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such 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. 19 Monumental, architectural or building stone (other than slate) which has been dressed, polished, or otherwise worked; excluding stone (other than slabs of marble not exceeding two and one-half inches in thickness) which has been subjected to no process of working except sawing on not more than two surfaces or crushing, and also excluding slabs of marble not exceeding two and one-half inches in thickness which have been subjected to no process of working except sawing on not more than four surfaces. 100% 66 ⅔% Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with the duty mentioned at this reference number is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article. 20 Flock. 50% 33 1/3% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number 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 such 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. 21 Roof felting and felting substitutes and other like substances intended for use as roofing material. 37 ½% 25% — 22 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. 30% 20% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such 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. 23 Jute yarns undyed. 22 ½% 15% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such 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. 24 Jute piece goods exceeding 4 ½ ounces in weight per square yard, but excluding jute piece goods of the following descriptions:— 37 ½% 25% Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such 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. (

1. a)bleached jute piece goods; (
2. b)dyed jute piece goods; (
3. c)carpets; (
4. d)jute piece goods imported with goods of which they form packing.; (
5. e)printed jute piece goods. 25 Heel-plates, of horse-shoe shape, made of iron or steel or of both iron and steel for boots and shoes. 50% 33 1/3% Whenever the Minister for Finance, alter consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either as the Revenue Commissioners shall specify in such licence without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity. PART II. Other Customs Duties. Ref. No. Description of Articles liable to Duty Rate of Duty Rate of Preferential Duty Special Provisions 26 Vinegar. Per Gallon 2s. Per Gallon 1s. 6d. Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. 27 Custard powders (whether containing or not containing eggs). Per Cwt. 60s. Per Cwt. 45s. The duty mentioned at this reference number is in lieu of the duty imposed by the Emergency Imposition of Duties (No. 3) Order, 1932, and articles chargeable with this duty shall not be chargeable with the duty imposed by that Order. Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. 28 Filled Christmas stockings, snowballs, Easter eggs, and similar articles. Each three-pence. Each two-pence. The duty mentioned at this reference number is in addition to any other duty that may be chargeable. 29 Sausage meal. Per lb. three halfpence. Per lb. one penny. Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. 30 Compositions made of plaster of pans in sheets or slabs. Per sq. yard, nine-pence. Per sq. yard, six-pence. — 31 Sparking plugs. Each, 1s. 6d. Each, 1s. 0d. The duty mentioned at this reference number is in addition to any other duty that may be chargeable. 32 Empty sacks and bags made of jute. An amount equal to 37 ½% of the value of the article or three halfpence on each sack or bag, whichever is the greater An amount equal to 25% of the value of the article or one penny on each sack or bag, whichever is the greater Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number and accordingly the minimum charge imposed by that section shall not be chargeable in respect of such duty. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. SECOND SCHEDULE. Certain Other Customs Duties. Ref. No. Description of Articles liable to Duty Rate of Duty Rate of Preferential Duty Special Provisions 1 (
6. a)Pigs' meat (except the heads, feet, skin, and bristles of pigs when imported separately from the rest of the carcase) and all products of pigs' meat, excluding sausages and also excluding articles made from or with pigskin or pig bristles; per cwt. 84s. per cwt. 56s. In the second column at this reference number, the expression “pigs' meat” shall be construed as including the whole or any part of a pig's carcase, whether the same is or is not fresh or has or has not been cured or partially cured or has or has not been chilled or frozen. (
7. b)pigs' heads and pigs' feet imported separately from the rest of the carcase, whether such heads or feet are or are not fresh or have or have not been cured or partially cured or have or have not been chilled or frozen; 42s. 28s. The duties mentioned at this reference number, in so far as they are chargeable in respect of articles chargeable with the duty imposed by the Finance (Customs Duties) Act, 1932 (No. 5 of 1932), are in substitution for and not in addition to the said duty imposed by that Act. (
8. c)sausages of all descriptions and also sausage casings of all descriptions imported unfilled. 84s. 56s. Where the Revenue Commissioners are satisfied that any complete carcase of a pig which, but for this provision, would be chargeable with a duty mentioned at this reference number complies with all the following conditions, that is to say:— (
9. a)such carcase is imported from Northern Ireland by a farmer resident in Northern Ireland, and (
10. b)the pig, whose carcase it is, was immediately before being killed, the property of such farmer, and (
11. c)such carcase is imported for sale by the importer in a market town and is so imported on a day which is a market day in that town, and (
12. d)on the day on which such carcase is imported not more than one other such carcase is so imported by such farmer, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such carcase to be imported without payment of such duty. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, is satisfied that any articles chargeable with a duty mentioned at this reference number are required to be imported by a manufacturer for use in Saorstát Eireann solely for manufacturing purposes, 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 such 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. 2 Apparatus, machinery, and utensils which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the making of cheese. 75% 50% The duty mentioned at this reference number is chargeable and leviable in addition to any other duty which may be chargeable. 3 Sheep, including rams, ewes, wethers, and lambs. per head 11s. 3d. per head 7s. 6d. — 4 Live poultry, that is to say:—domestic fowls, turkeys, geese, and ducks. per head 3s. per head 2s. — 5 Every article which consists of or is made wholly or mainly from meat, poultry, or a wild bird and is imported in a bottle, jar, tin, can, or other similar container, but excluding essences, extracts, and similar preparations and also excluding soups. per cwt. 84s. per cwt. 56s. In the second column at this reference number the word “meat” means any part (including offals) of the carcase of any bovine animal or sheep (including a lamb), being a part which is capable of being used as food for human consumption, and the word “poultry” means domestic fowls, turkeys, geese and ducks. 6 Eggs in shell per 120 12s. per 120 8s. — 7 (
13. a)Liquid eggs, including liquid albumen and liquid yolk of egg; (
14. b)frozen eggs not in shell, including frozen egg albumen and frozen yolk of egg: (
15. c)dried eggs, including dried egg albu m (
16. d)egg powders and gg substitutes, whether containing or not containing eggs; (
17. e)egg yolk paste. per cwt. 60s. per cwt. 45s. Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number neither the Customs Tariff Act, 1876 , nor Section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. 8 (
18. a)Animal fats which have been rendered or refined or both rendered and refined, including dripping but excluding lard, tallow, and oils; per cwt. 84s. per cwt. 56s. Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at (
19. b)Preparations made wholly or mainly from any such animal fats as aforesaid (including and excluding as aforesaid); this reference number neither the Customs Tariff Act, 1876 , nor Section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods. (
20. c)Preparations made wholly or mainly from suet. 9 The following fresh vegetables, that is to say:— per lb. per lb. Notwithstanding anything to the contrary contained in this Act duty shall not be chargeable or leviable on articles mentioned in paragraph (
21. f)in the second column at this reference number which are imported before the 1st day of June, 1933. (
22. a)cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse radish), parsnips, turnips, beetroot, spinach, Jerusalem artichokes, globe artichokes, vegetable marrows, thyme, sage and mint; 1s. 8d. (
23. b)lettuce imported on or after any 1st day of December and on or before the next following 31st day of March; 3d. 2d. (
24. c)lettuce imported on or after any 1st day of April, and on or before the next following 30th day of November; 1s. 8d. (
25. d)French beans, runner beans, peas, and carrots imported on or after any 1st day of April and on or before the next following 31st day of May; 3d. 2d. (
26. e)French beans, runner beans, peas, and carrots imported on or after any 1st day of June, and on or before the next following 31st day of March; 1s. 8d. (
27. f)tomatoes and cucumbers; 2d. 2d. (
28. g)all other fresh vegetables. 6d. 4d. 10 (
29. a)Dried vegetables other than peas, lentils, beans, onions, shallots, garlic, thyme, sage, and mint; per lb. 1s. per lb. 8d. In the second column at this reference number the word “vegetables” shall be construed as including tomatoes and cucumbers, and cognate words shall be construed accordingly. (
30. b)vegetables other than fresh vegetables and dried vegetables; 6d. 4d. (
31. c)vegetable soups, and vegetable purees, and also all preparations consisting wholly or mainly of vegetables. 6d. 4d. 11 Mushrooms, excluding mushroom spawn. per lb. 6d. per lb. 4d. — 12 Rhubarb. per lb. 3d. per lb. 2d. — THIRD SCHEDULE. Provisions of the Finance Act, 1932 , Amended or Terminated. Ref. No. Provision of the Finance Act, 1932 Nature of Amendment or Termination Effect of Amendment or Termination 1 Section 16 . By inserting at the end of the section the following sub-section, that is to say:— As from the passing of this Act. “

(7)The Minister for Finance may by order exempt from the duty imposed by this section articles of any specified class or description in respect of which he is satisfied that, having regard to the small value of such articles, it is inexpedient that the said duty should be charged thereon.” 2 Section 21 . (a) In paragraph (b) of sub-section

(1), by deleting the words “thirty-three and one-third” and inserting in lieu thereof the word “twenty-five.” As from the passing of this Act. (b) At the end of the section, by inserting the following sub-section, that is to say:— “

(3)For the purposes of this section, loud speakers, transformers, and condensers shall be deemed to be component parts dutiable under paragraph (b) of sub-section

(1)of this section and not to be dutiable under paragraph (a) of that sub-section, notwithstanding that they are in fact assemblies of component parts.” 3 Section 22 , sub-section

(8), paragraph (f). By inserting after the word “drinks” the words and brackets “(other than preparations of malt extract and cod liver oil).” In respect of all articles imported on or after the 10th day of November, 1932. 4 Section 22 . By inserting at the end of the section the following sub-section, that is to say:— As from the passing of this Act. “

(10)Notwithstanding anything contained in any of the foregoing sub-sections of this section, a gelatine capsule containing a substance to which this section applies shall not be a package for the purposes of this section, and this section shall apply in respect of such capsule as if such capsule and its contents together constituted a substance to which this section applies.” 5 First Schedule, reference number

1. The duty mentioned at reference number 1 shall cease to be chargeable or leviable. As on and from the 20th day of October,
2. 6 First Schedule, reference number
3. In the fifth column, by inserting the following additional provision, that is to say:— As from the passing of this Act. “The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets or rugs.” 7 First Schedule, reference number
4. (a) In the second column:— In respect of all articles imported on or after the 10th day of November,
5. (i) in sub-paragraph

(2)of paragraph (a), by deleting the words “power loom,” and also in the same sub-paragraph by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”; (ii) by deleting sub-paragraph

(3)of paragraph (a); (iii) in paragraph (b), by inserting the words and brackets “(other than printed union piece goods)” after the words “piece goods” where those words first occur; (iv) in clause (c) of sub-paragraph

(1)of paragraph (e), by deleting the words “power loom,” and also in the same clause by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”; (v) by deleting clause (d) of sub-paragraph

(1)of paragraph (e); (vi) in sub-paragraph

(1)of paragraph (e), by inserting at the end of the sub-paragraph the clause “(

1. f)tapestry table covers and chenille table covers.” (
2. b)In the third column, by deleting the figures “25” wherever they occur and inserting in lieu thereof in every case the figures “30.” (
3. c)In the fourth column— (
4. i)by deleting the word “Free” wherever it occurs and inserting in lieu thereof in every case the figures and sign “20%”; (
5. ii)by deleting the figures “15” wherever they occur and inserting in lieu thereof in every case the figures “20.” (
6. d)In the fifth column, by inserting the following provision, that is to say:— “Any article liable to any of the duties mentioned at this reference number which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann for the purpose of undergoing outside Saorstát Eireann one or more of the following processes, that is to say—bleaching, dyeing, printing, and finishing.” 8 First Schedule, reference number 14. In the fifth column, by inserting the following additional provision, that is to say:— As from the passing of this Act. “The duties mentioned at this reference number shall not be chargeable or leviable on cotton blankets.” 9 First Schedule, reference number 15. In the second column, in paragraph (a), by inserting the words “paper ruled for writing music in manuscript” after the words “printed music.” As from the passing of this Act. 10 First Schedule, reference number 16. In the fifth column, by inserting the following additional provision, that is to say:— As from the passing of this Act. “The duty mentioned at this reference number shall not be chargeable or leviable on paper (whether bound or not bound) ruled for writing music in manuscript.” 11 First Schedule, reference number 18. The duty mentioned at reference number 18 shall cease to be chargeable or leviable. As on and from the 20th day of October, 1932. 12 First Schedule, reference number 25. In the fifth column, by inserting the following provision, that is to say:— As from the passing of this Act. “The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets nor on any bedding made wholly or mainly of rubber.” 13 First Schedule, reference number 31. (
7. a)In the second column— In respect of all articles imported on or after the 10th day of November, 1932. (
8. i)by inserting the words “and of which the value at importation is not less than one shilling and sixpence” after the word “substances”; (
9. ii)by deleting the words “such pipes” and inserting in lieu thereof the words “any pipe designed or intended for such use as aforesaid.” (
10. b)In the third column, by deleting the figures “15” and inserting in lieu thereof the figures “37 ½.” (
11. c)In the fourth column, by deleting the figures “10” and inserting in lieu thereof the figures “25.” (
12. d)In the fifth column, by inserting the following provision, that is to say:— “The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say— (
13. a)it is not polished, and (
14. b)it is not stained, and (
15. c)it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter.” 14 First Schedule, reference number 32. The duty mentioned at reference number 32 shall cease to be chargeable or leviable. As on and from the 20th day of October, 1932. 15 First Schedule, reference number 34. The duty mentioned at reference number 34 shall cease to be chargeable or leviable. As on and from the 20th day of October, 1932. 16 First Schedule, reference number 36. The duty mentioned at reference number 36 shall cease to be chargeable or leviable. As on and from the 20th day of October, 1932. 17 Second Schedule, reference number 2. The duty mentioned at reference number 2 shall cease to be chargeable or leviable. As on and from the 20th day of October, 1932. FOURTH SCHEDULE. Provisions of Finance (Customs Duties) (No. 2) Act, 1932 , Amended or Terminated. Ref. No. Provision of the Finance (Customs Duties) (No. 2) Act, 1932 Nature of Amendment or Termination Effect of Amendment or Termination 1 Section 1 , sub-section

(2). By deleting all from the words “Second Schedule” to the end of the subsection and inserting in lieu thereof the words “articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.” In respect of all articles imported on or after the 23rd day of November, 1932. 2 Section 3 . (a) In sub-section

(2), by deleting all from the words “which were by way” to the end of the sub-section and inserting in lieu thereof the words “to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list.” In respect of all articles imported on or after the 23rd day of November, 1932. (b) At the end of the section, by inserting the following sub-section, that is to say:— “

(3)Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with that 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.” 3 Section 4 . By inserting at the end of the section the following sub-sections, that is to say:— As from the passing of this Act. “

(4)The duty imposed by this section shall not be charged or levied on shaped rubber soles or heels which, in the opinion of the Revenue Commissioners, are intended and capable of being used only for attachment to the soles or heels of complete boots, shoes, slippers, goloshes, sandals, or clogs, nor on component parts of any such shaped rubber soles or heels.

(5)Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

(6)Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (

1. a)that such article had not been imported prior to its exportation, or (
2. b)that such article had been imported prior to its exportation, but was not liable to any duty at the time of such importation, or (
3. c)that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(7)Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.” 4 Section 5 , sub-section

(1). By inserting, after the word “blades” and before the closing bracket, the words “and other than spades and shovels which, in the opinion of the Revenue Commissioners, are suitable only for domestic indoor use.” As from the passing of this Act. 5 Section 7 . (a) At the end of subsection

(2), by inserting the following words and paragraphs, that is to say:— As from the passing of this Act. “nor (

1. l)on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor (
2. m)on any article which, in the opinion of the Revenue Commissioners, is constructed, designed, and intended for use by persons in the course of their employment as a protection against injury or disease.” (
3. b)By inserting at the end of the section the following sub-sections, that is to say:— “

(7)Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section.

(8)Any article liable to the duty imposed by this section which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (

1. a)that such article had not been imported prior to its exportation, or (
2. b)that such article had been imported prior to its exportation, but was not liable to any duty at the time of such importation, or (
3. c)that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(9)Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.” 6 Section 8 . sub-section

(2). By inserting at the end of the sub-section the following paragraph, that is to say:— As from the passing of this Act. “(

1. c)on any brushes or brooms mounted with gold, silver, platinum, ivory, or tortoise-shell, or with either gold or silver combined with enamel.” 7 Section 9 . (
2. a)In sub-section

(4), by deleting the words “or for use in the upholstering of furniture or vehicles.” As from the passing of this Act. (b) In sub-section

(6), by deleting the words “process of shrinking” wherever they occur and inserting in lieu thereof in every case the words “process of proofing or the process of shrinking or both those processes.” (c) By inserting at the end of the section the following sub-sections, that is to say:— “

(7)The duty imposed by this section shall not be charged or levied on any woven tissue which is shown, to the satisfaction of the Revenue Commissioners, to have been subjected before importation to a process of proofing by being backed or coated with a rubber or similar solution.

(8)Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this subsection, would be chargeable with the duty imposed by this section is suitable and intended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.” 8 Section 11 . By inserting at the end of the section the following sub-section, that is to say:— As from the passing of this Act. “

(6)The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— (

1. a)casters, (
2. b)apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction, (
3. c)component parts of any such apparatus as is mentioned in the next preceding paragraph, (
4. d)ladders, (
5. e)baskets, (
6. f)pictures, (
7. g)picture frames.” 9 Section 15 , sub-section

(1). The duty imposed by section 15 shall cease to be chargeable or leviable on articles mentioned in paragraph (b) of sub-section

(1)of that section. As on and from the 20th day of October, 1932. 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