Finance (Customs Duties) (No. 3) Act, 1931

What is this act about?

This law imposes customs duties on imported oats and oatmeal and outlines specific conditions under which these duties may be altered or waived. It aims to regulate the import of these agricultural products into Saorstát Eireann.

Who it applies to: Importers of oats into Saorstát Eireann; Importers of oatmeal into Saorstát Eireann.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 4
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The charging and payment of customs duty on imported oats.
The alteration of customs duty on imported oatmeal.
Conditions for importing oats without duty for manufacturing goods for export or by farmers from Northern Ireland.
The care and management of these duties by the Revenue Commissioners.

Who does this act apply to?

Importers of oats into Saorstát Eireann.
Importers of oatmeal into Saorstát Eireann.
Farmers resident in Northern Ireland importing oats.
Manufacturers in Saorstát Eireann using imported oats or oatmeal for export.

What are the key points?

A customs duty of two shillings and sixpence per hundredweight is charged on oats imported on or after October 24, 1931.
A customs duty of six shillings per hundredweight is charged on oatmeal imported on or after October 24, 1931, replacing a previous duty.
Oats imported for use in manufacturing goods for export may be exempt from duty under certain conditions.
Oats imported from Northern Ireland by a resident farmer, grown by them, not exceeding 30 hundredweights per day, and imported for sale on a market day in a market town, may be exempt from duty.

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Legal text

Contents (4)

Section 1
Section 2
Section 3
Section 4

Finance (Customs Duties) (No. 3) Act, 1931 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 1931 Finance (Customs Duties) (No. 3) Act, 1931 Finance (Customs Duties) (No. 3) Act, 1931 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 42 of 1931.

FINANCE (CUSTOMS DUTIES) (NO. 3) ACT, 1931.

ARRANGEMENT OF SECTIONS Section

Section 1

Duty on oats.

Section 2

Alteration of duty on oatmeal.

Section 3

Care and management of duties.

Section 4

Short title, and construction.

Acts Referred to Finance Act, 1926 No. 35 of 1926 Finance Act, 1927 No. 18 of 1927 Number 42 of 1931.

FINANCE (CUSTOMS DUTIES) (NO. 3) ACT, 1931.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [15th December, 1931.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on oats.

1.—(1) A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied and paid on all oats imported into Saorstát Eireann on or after the 24th day of October, 1931.

(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 oats 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 the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for use by the importer in the manufacture by him in Saorstát Eireann of any goods, and such importer carries on an export trade in such goods, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the importation without payment of the said duty by such importer of such quantity of oats as they may, having regard to the proportion of imported oats used by the importer in the manufacture of the goods for export, from time to time determine to be required for the purpose of manufacturing goods for export.

(4)Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section comply with all the following conditions, that is to say:— (a) they are imported from Northern Ireland by a farmer resident in Northern Ireland; and (b) they were grown in Northern Ireland by the importer; and (c) the quantity imported by any one importer on any one day does not exceed 30 hundredweights; and (d) they are imported for sale by the importer in a market town and are imported on a day which is a market day in that town; the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.

(5)When the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for any process of milling and the milled product of such oats is to be subsequently exported, they may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.

Alteration of duty on oatmeal.

2.—(1) In lieu of the customs duty chargeable under section 7 of the Finance Act, 1926 (No. 35 of 1926), there shall be charged, levied and paid on all oatmeal imported into Saorstát Eireann on or after the 24th day of October, 1931, a customs duty at the rate of six shillings the hundredweight.

(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 oatmeal 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)In lieu of the drawback payable under

Section 16

of the Finance Act, 1927 (No. 18 of 1927), there shall be allowed as from the 24th day of October, 1931, on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such oatmeal which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4)In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876 , as to the giving of security and examination of the goods.

Care and management of duties.

3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title, and construction.

4.—(1) This Act may be cited as the Finance (Customs Duties) (No. 3) Act, 1931.

(2)This Act shall be construed together with the Customs Acts.

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