Finance (Customs and Stamp Duties) Act, 1929

Exemption from motor car duty.

3.—(1) Where a person engaged in the manufacture in Saorstát Eireann of motor tractors shows to the satisfaction of the Revenue Commissioners that a substantial proportion of the motor tractors manufactured by him in Saorstát Eireann is exported, the Revenue Commissioners may, subject to the provisions of this section and to compliance with such conditions as they think fit to prescribe from time to time for the security of the revenue, allow the importation by such person without payment of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), of motor tractor parts and assemblies of such parts.

(2) Motor tractor parts and assemblies of such parts imported under this section without payment of duty shall be used in Saorstát Eireann by the importer thereof in the manufacture by him of motor tractors, whether for exportation or home use, or in the repair of motor tractors originally manufactured by him in Saorstát Eireann, and for no other purpose whatsoever.

(3) If any person acts in contravention of this section or of any of the conditions prescribed by the Revenue Commissioners under this section, he shall be guilty of an offence under the Customs Acts and shall for each such offence forfeit, at the election of the Revenue Commissioners, either treble the value of the article in respect of which such contravention has taken place including the duty payable thereon under section 11 of the Finance Act, 1928 (No. 11 of 1928), or one hundred pounds, and in any case the article in respect of which such contravention has taken place shall be forfeited.