Finance (New Customs Duties) Act, 1930
What is this act about?
This law introduces new customs duties on specific types of quilts and quilt covers imported into Saorstát Eireann. It aims to regulate the import of these goods by imposing a financial charge.
Who it applies to: Importers of specific quilts and quilt covers into Saorstát Eireann; The Revenue Commissioners, who manage these duties.
At a glance
- Country
- Ireland
- Area of law
- Tax law
- Articles
- 3
- Source
- irishstatutebook.ie
- Text retrieved
- Explanation updated
What does this act regulate?
- The imposition of customs duty on certain quilts.
- The imposition of customs duty on certain unfilled quilt covers.
- The care and management of these duties.
- The valuation method for articles subject to these duties.
Who does this act apply to?
- Importers of specific quilts and quilt covers into Saorstát Eireann.
- The Revenue Commissioners, who manage these duties.
What are the key points?
- A customs duty of 20% of the article's value is charged on quilts with covers made wholly or partly of silk or artificial silk, containing down or feathers.
- A customs duty of 20% of the article's value is charged on unfilled quilt covers made wholly or partly of silk or artificial silk.
- These duties apply to articles imported on or within five years after November 8, 1929.
- The value of an article is the price an importer would pay for it, delivered freight and insurance paid, in bond at the place of importation, as fixed by the Revenue Commissioners.
Tax law
Legal text
Legal text
Finance (New Customs Duties) Act, 1930 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 1930 Finance (New Customs Duties) Act, 1930 Finance (New Customs Duties) Act, 1930 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 4 of 1930.
FINANCE (NEW CUSTOMS DUTIES) ACT, 1930.
ARRANGEMENT OF SECTIONS Section
Section 1
Duty on quilts and quilt covers.
Section 2
Care and management of duties.
Section 3
Short title, construction, and commencement.
Number 4 of 1930.
FINANCE (NEW CUSTOMS DUTIES) ACT, 1930.
AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [4th March, 1930.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on quilts and quilt covers.
1.—(1) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all quilts of which the covers consist wholly or partly of silk or of artificial silk and which contain down or feathers and are imported into Saorstát Eireann on or within five years after the 8th day of November, 1929.
Care and management of duties.
2.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
3.—(1) This Act may be cited as the Finance (New Customs Duties) Act, 1930.
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