Finance (Customs Duties) Act, 1932
What is this act about?
This law charges and imposes customs duties on imported bacon and makes further provisions in connection with finance. It specifically outlines how these duties are calculated based on certified prices of bacon from different countries.
Who it applies to: Importers of bacon into Saorstát Eireann; The Minister for Agriculture, who issues price certificates.
At a glance
- Country
- Ireland
- Area of law
- Tax law
- Articles
- 5
- Source
- irishstatutebook.ie
- Text retrieved
- Explanation updated
What does this act regulate?
- The definition of "bacon" for the purposes of this Act.
- The process for the Minister for Agriculture to issue "price certificates" for bacon.
- The customs duties payable on bacon imported into Saorstát Eireann.
- The care and management of the duty imposed by this Act.
Who does this act apply to?
- Importers of bacon into Saorstát Eireann.
- The Minister for Agriculture, who issues price certificates.
- The Revenue Commissioners, who manage the duty.
What are the key points?
- "Bacon" includes cured, partially cured, chilled, or frozen pig carcases, but not the head, feet, or offals.
- The Minister for Agriculture certifies the average price of first-grade bacon in London and Liverpool markets for various countries.
- A customs duty is charged on imported bacon, either at a rate specified in the Schedule based on the certified price, or at fifty shillings per hundred-weight if there is no certified price.
- Bacon consigned from and produced entirely within a country or countries of the British Commonwealth of Nations is exempt from this duty.
Tax law
Legal text
Legal text
Finance (Customs Duties) 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) Act, 1932 Finance (Customs Duties) 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 5 of 1932.
FINANCE (CUSTOMS DUTIES) ACT, 1932.
ARRANGEMENT OF SECTIONS Section
Section 1
Definition.
Section 2
Price certificates.
Section 3
Duty on bacon.
Section 4
Care and management of duty.
Section 5
Short title and construction.
SCHEDULE.
Number 5 of 1932.
FINANCE (CUSTOMS DUTIES) ACT, 1932.
AN ACT TO CHARGE AND IMPOSE A CUSTOMS DUTY AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE [29th April, 1932.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definition.
1.—In this Act the word “bacon” includes the whole or any part of a pig's carcase which has been cured or partially cured or has been chilled or frozen, but does not include the head, feet, or offals of a pig.
Price certificates.
2.—(1) The Minister for Agriculture may from time to time make a certificate (in this Act referred to as a price certificate) certifying in relation to any country the average price (exclusive of any import duty for the time being payable thereon) in the London and Liverpool markets during such period previous to the making of such certificate as the said Minister shall select, of bacon of first grade the produce of such country and whenever any such certificate is made in relation to any country then the price so certified in relation to such country in such certificate shall, in respect of the period during which such certificate is in force in relation to such country, be for the purposes of this Act and the Schedule hereto the certified price of bacon the produce of such country.
Duty on bacon.
3.—(1) Subject to the provisions of this section, there shall be charged, levied, and paid on all bacon imported into Saorstát Eireann on or after the 31st day of December, 1931, and on all bacon imported into Saorstát Eireann before the 31st day of December, 1931, and landed in Saorstát Eireann on or after that date the following customs duties, that is to say:— (a) where at the time of the importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is a certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate specified in the Schedule to this Act in relation to such price; (b) where at the time of importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is no certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate of fifty shillings per hundred-weight.
Care and management of duty.
4.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
5.—(1) This Act may be cited as the Finance (Customs Duties) Act, 1932.
SCHEDULE.
Rate of duty per cwt.
Where the certified price of bacon does not exceed 30/- per cwt. s.
50/- Where the certified price of bacon exceed 30/- per cwt. but does not exceed 35/- per cwt.
45/- 35/- ” ” ” ” ” ”
40/- ” ”
40/- 40/- ” ” ” ” ” ”
45/- ” ”
35/- 45/- ” ” ” ” ” ”
50/- ” ”
30/- 50/- ” ” ” ” ” ”
55/- ” ”
25/- 55/- ” ” ” ” ” ”
60/- ” ”
20/- 60/- ” ” ” ” ” ”
65/- ” ”
15/- 65/- ” ” ” ” ” ”
70/- ” ”
10/- 70/- ” ” ” ” ” ”
75/- ” ”
5/- 75/- ” ”
No duty.
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