Finance Act, 1926

Duty on wireless telegraphy apparatus.

8.—(1) A customs duty of an amount equal to thirty-three and one-third per cent, of the value of the article shall be charged, levied, and paid on all apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy, whether such apparatus is completely or partially manufactured, and on all component parts and accessories (including cases, cabinets, and other containers) of such apparatus, whether such parts and accessories are completely or partially manufactured, imported into Saorstát Eireann on or after the 22nd day of April, 1926.

(2) The duty imposed by this section shall be charged and levied in lieu and stead of any other customs duty which might otherwise be chargeable on any such article.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that any article capable of use as a component part or an accessory of any such apparatus as aforesaid is imported for use or has been and is being used exclusively for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as they think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty imposed by this section or repay any such duty paid on importation.

(4) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for use exclusively for the purpose of imparting or receiving instruction in wireless telegraphy in a school or college, they may, subject to compliance with such conditions (if any) as they think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to articles liable to the duty imposed by this section and any such articles re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the duty aforesaid if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the articles had not been imported previous to their exportation; or

(b) that the articles had been first imported prior to the 22nd day of April, 1926; or

(c) that the articles had been first imported on or after the 22nd day of April, 1926, and the duty aforesaid had been duly paid thereon:

Provided that articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this provision.

(6) Whenever the Revenue Commissioners are satisfied that any partially manufactured article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty aforesaid.

(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(8) In this section the expression “wireless telegraphy” includes wireless telephony.