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Dairy Produce (Price Stabilisation) Act, 1932
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PART III.

Levy on Imported Butter, and Restriction on Importation of Butter.

Levy on imported butter.

20.—(1) There shall be paid to the Minister at the time specified in this Act on all butter which is exempt from customs duty by virtue of sub-section (2) of section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931) and is brought on to any butter factory in Saorstát Eireann and which is imported on or after the date of the passing of this Act a levy at the same rate as the rate of the butter bounty payable under this Act on factory butter at the time of importation.

(2) There shall be paid to the Minister at the time specified in this Act on all butter which is reimported on or after the date of the passing of this Act without payment of customs duty by virtue of sub-section (5) of section 1 of the Finance (Customs Duties) Act, 1931 , a levy as follows, that is to say:—

(a) if a bounty was paid under this Act in respect of the export of such butter, the levy shall be at whichever is the greater of the following rates:—

(i) the rate at which such bounty was paid;

(ii) the rate of bounty payable under this Act on the export of butter of the same description, at time of reimport;

(b) if no bounty was paid under this Act in respect of such butter at the time of export, the levy shall be at the rate of bounty payable under this Act on the export of butter of the same description at the time of reimport.

(3) The factory butter account shall be credited with all moneys received by the Minister under sub-section (1) of this section and with all moneys received by the Minister in respect of reimported factory butter under sub-section (2) of this section.

(4) The creamery butter account shall be credited with all moneys received by the Minister in respect of reimported creamery butter under sub-section (2) of this section.

(5) The miscellaneous butter account shall be credited with all moneys received by the Minister in respect of reimported farm butter under sub-section (2) of this section.