Finance (Customs Duties) (No. 2) Act, 1932

Alteration of rates of motor car duty.

14.—(1) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on all articles mentioned in the Third Schedule to this Act imported into Saorstát Eireann on or after the 6th day of May, 1932, at the several rates mentioned in the said Schedule in lieu of the rate mentioned in the said section 11 .

(2) The provisions of section 8 of the Finance Act, 1919 , shall not apply to the duty chargeable by virtue of this section on the articles mentioned in paragraph 2 of the Third Schedule to this Act but shall apply to the duty chargeable by virtue of this section on the articles mentioned in paragraphs 1, 3 and 4, respectively of the said Schedule with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles mentioned in the said paragraphs 1, 3 and 4 respectively were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Without prejudice to the liability (if any) to duty under section 11 of the Finance Act, 1928 (No. 11 of 1928), duty shall not be chargeable by virtue of this section on any article which is reimported into Saorstát Eireann after exportation therefrom if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the article had not been imported previous to its exportation, or

(b) that the article had been first imported prior to the 6th day of May, 1932, or

(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty chargeable by virtue of this section had been duly paid thereon.

(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be reimported into Saorstát Eireann within the meaning of the next preceding sub-section of this section.

(5) If it appears to the satisfaction of the Minister for Finance, in consultation with the Minister for Industry and Commerce, that any article or class of articles mentioned in paragraph 4 of the Third Schedule to this Act and chargeable with duty at the rate mentioned in that paragraph is suitable for use in the making of motor car bodies in Saorstát Eireann and is not manufactured in Saorstát Eireann, the Revenue Commissioners may by licence authorise subject to compliance with such conditions as they think fit to impose and shall specify in such licence, the importation of such article or class of articles without payment of duty.

(6) In this section (including the Third Schedule to this Act) the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression “motor car body” includes the driver's seat and the cab or roof thereof but does not include the dashboard or the fittings thereon or the mudguards.