Finance (Customs Duties) (No. 4) Act, 1931

What is this act about?

This law charges and imposes a customs duty on mineral hydrocarbon light oils and makes further provisions related to finance. It specifically replaces a previous customs duty with a new rate for these oils.

Who it applies to: Importers of mineral hydrocarbon light oils into Saorstát Eireann; Persons involved in the manufacture of articles using mineral hydrocarbon light oils as an ingredient.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 3
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The customs duty on mineral hydrocarbon light oils.
Conditions for importing mineral hydrocarbon light oils without duty payment for specific uses.
Penalties for contravening conditions set by the Revenue Commissioners.
Drawbacks (refunds) on duty paid for exported or warehoused mineral hydrocarbon light oils.

Who does this act apply to?

Importers of mineral hydrocarbon light oils into Saorstát Eireann.
Persons involved in the manufacture of articles using mineral hydrocarbon light oils as an ingredient.
Exporters of mineral hydrocarbon light oils from Saorstát Eireann.

What are the key points?

A customs duty of eightpence per gallon is charged on all mineral hydrocarbon light oils imported into Saorstát Eireann on or after November 6, 1931.
Mineral hydrocarbon light oils intended for use as an ingredient in manufacturing non-oil articles may be imported without duty payment, subject to conditions prescribed by the Revenue Commissioners.
Contravention of these conditions results in a penalty of fifty pounds and forfeiture of the oils.
A drawback equal to the duty paid is allowed for exported mineral hydrocarbon light oils or those deposited in a bonded warehouse for use as ships' stores, or loaded onto aircraft for voyages outside Saorstát Eireann.

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Legal text

Contents (3)

Section 1
Section 2
Section 3

Finance (Customs Duties) (No. 4) 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. 4) Act, 1931 Finance (Customs Duties) (No. 4) 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 43 of 1931.

FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1931.

ARRANGEMENT OF SECTIONS Section

Section 1

Duty on mineral hydrocarbon light oils.

Section 2

Care and management of duty.

Section 3

Short title and construction.

Number 43 of 1931.

FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1931.

AN ACT TO CHARGE AND IMPOSE A CUSTOMS DUTY 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 mineral hydrocarbon light oils.

1.—(1) In lieu of the present customs duty in respect of mineral hydrocarbon light oils there shall be charged, levied and paid as on and from the 6th day of November, 1931, a customs duty at the rate of eightpence per gallon on all mineral hydrocarbon light oils imported into Saorstát Eireann on or after the 6th day of November, 1931, and on all mineral hydrocarbon light oils imported into Saorstát Eireann before the 6th day of November, 1931, and landed in Saorstát Eireann on or after that date.

(2)Where the Revenue Commissioners are satisfied that any mineral hydrocarbon light oils are intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oils or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter, they may, subject to such conditions as they may think fit to prescribe, permit such mineral hydrocarbon light oils to be imported without payment of the duty imposed by this section.

(3)If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under the foregoing sub-section of this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds and any mineral hydrocarbon light oil in respect of which such contravention has taken place shall be forfeited.

(4)Where any imported manufactured goods or imported prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon light oil or oils and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of hydrocarbon light oils and are not suitable or intended for use as a substitute for any hydrocarbon light oil or oils or for subsequent recovery of the same, section 7 of the Finance Act, 1901 , shall not apply in respect of the mineral hydrocarbon light oil or oils contained in such goods.

(5)A drawback, equal to the amount of the duty shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oils, and on the loading into any aircraft of any such oils for use on a voyage to a place outside Saorstát Eireann.

(6)The following provisions shall have effect with respect to the duty imposed and to the drawback allowed by this section, that is to say:— (a) the provisions of section 98 of the Customs Consolidation Act, 1876, which relate to the charging of duty on the quantity of goods ascertained by weight, measure, or strength at the time of actual delivery thereof, shall apply to mineral hydrocarbon light oils when cleared from a warehouse for home use as they apply to the specially excepted goods mentioned in the said section 98; (b) subject to compliance with such conditions as to security for the re-exportation of the goods as the Revenue Commissioners may impose, the duty shall not be chargeable in respect of mineral hydrocarbon light oils imported for exportation after transit through Saorstát Eireann or by way of transhipment; (c) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds, and the goods in respect of which the offence is committed shall be forfeited.

(7)For the purposes of this section the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.

Care and management of duty.

2.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

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

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

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