Finance (Customs Duties) Act, 1931

What is this act about?

This law charges and imposes certain customs duties, primarily on butter, and grants specific exemptions from duties on woven wool or worsted tissues. It also makes further provisions related to finance.

Who it applies to: Importers of butter into Saorstát Eireann; Farmers resident in Northern Ireland importing butter.

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?

Customs duty on butter imported into Saorstát Eireann.
Exemptions from this butter duty under specific conditions.
The rate of duty on woven tissues of wool or worsted for a defined period.
The care and management of the duties imposed by this Act.

Who does this act apply to?

Importers of butter into Saorstát Eireann.
Farmers resident in Northern Ireland importing butter.
Farmers resident in Saorstát Eireann who are shareholders in Northern Ireland creameries or cream separating stations and import butter for household use.
Importers of woven tissues of wool or worsted.

What are the key points?

A customs duty of fourpence per pound is charged on butter imported into Saorstát Eireann on or after January 23, 1931.
Butter imported for use in manufacturing food for export may be exempt from duty.
Butter imported from Northern Ireland by a resident farmer, made from their own cows, not exceeding fifty-six pounds per day, and imported for sale on a market day in a market town, may be exempt.
Butter manufactured in a Northern Ireland creamery or a Saorstát Eireann creamery and exported to Northern Ireland, then imported directly by a Saorstát Eireann farmer (shareholder and milk supplier) for their own household use, not exceeding seven pounds per week, may be exempt.
The duty rate on woven tissues of wool or worsted was set at "two shillings" instead of "two shillings and sixpence" for imports on or within three years after March 5, 1931.

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Legal text

Contents (4)

Section 1
Section 2
Section 3
Section 4

Finance (Customs Duties) 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) Act, 1931 Finance (Customs Duties) 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 14 of 1931.

FINANCE (CUSTOMS DUTIES) ACT, 1931.

ARRANGEMENT OF SECTIONS Section

Section 1

Duty on Butter.

Section 2

Exemptions from duty on woven tissues of wool or worsted.

Section 3

Care and management of duties.

Section 4

Short title and construction.

Acts Referred to Finance (Customs and Stamp Duties) Act, 1929 No. 5 of 1929 Finance Act, 1929 No. 32 of 1929 Number 14 of 1931.

FINANCE (CUSTOMS DUTIES) ACT, 1931.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS, TO GRANT CERTAIN EXEMPTIONS FROM THE DUTY ON WOVEN TISSUES OF WOOL OR WORSTED, AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [21st May, 1931.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on Butter.

1.—(1) A customs duty at the rate of fourpence the pound shall be charged, levied, and paid on all butter imported into Saorstát Eireann on or after the 23rd day of January, 1931.

(2)Whenever the Revenue Commissioners are satisfied that any butter which but for this sub-section would be chargeable with the duty mentioned in this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of articles of food mainly for exportation, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such butter to be imported without payment of the duty mentioned in this section.

(3)Whenever the Revenue Commissioners are satisfied that any butter which bat for this sub-section would be chargeable with the duty mentioned in this section complies with all the following conditions, that is to say:— (a) it is imported from Northern Ireland by a farmer resident in Northern Ireland; and (b) it was made by the importer from the milk of his own cows; and (c) the quantity imported by any one importer on any one day does not exceed fifty-six pounds; and (d) it is imported for sale by the importer in a market town and is 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 butter to be imported without payment of the duty mentioned in this section.

(4)Whenever the Revenue Commissioners are satisfied that any butter which but for this sub-section would be chargeable with the duty mentioned in this section complies with all the following conditions, that is to say:— (a) it either was manufactured in a creamery in Northern Ireland or was manufactured in a creamery in Saorstát Eireann and exported to Northern Ireland, and (b) it is imported directly from a creamery in Northern Ireland or a cream separating station in Northern Ireland by a farmer who is resident in Saorstát Eireann and is a shareholder in such creamery or such cream separating station (as the case may be) and is a supplier of milk from his own cows on his farm in Saorstát Eireann to such creamery or cream separating station (as the case may be), and (c) it is so imported by such farmer for his own household use, and (d) the quantity so imported by such farmer in any one week does not exceed seven pounds, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such butter to be imported without payment of the duty mentioned in this section.

(5)In relation to butter chargeable with the duty mentioned in this section, section 6 of the Customs and Inland Revenue Act, 1879 , shall have effect subject to the modification that the period of one month from the time of exportation shall be substituted for the period of five years from the time of exportation mentioned in the said section 6.

Exemptions from duty on woven tissues of wool or worsted.

2.—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within three years after the 5th day of March, 1931, be construed and have effect as if the words “two shillings” were inserted therein in lieu of the words “two shillings and sixpence” now by virtue of sub-section (1) of section 23 of the Finance Act, 1929 (No. 32 of 1929), contained therein.

(2)Sub-section (1) of section 23 of the Finance Act, 1929 , shall not apply to any woven tissues to which sub-section (1) of this section applies.

Care and management of duties.

3.—All 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) Act, 1931.

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

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