Finance Act, 1932

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Monumental, architectural or building stone (other than slate), which has been dressed, polished, or otherwise worked; excluding stone which has been subjected to no process of working except sawing or crushing.

50%

331/3%

Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

Horseshoes made wholly or mainly of iron or steel.

50%

331/3%

—

Domestic hollow-ware of galvanized wrought iron or steel, including galvanized gutters, pipes, and ridgings, which, in the opinion of the Revenue Commissioners, are primarily intended for carrying off rain-water.

30%

20%

—

Manufactured articles of iron or steel for use in building construction (of such types as beams, girders, channels, joists, angles, columns, posts, and tees) which are fabricated for use or otherwise advanced beyond hammering, rolling, or casting.

50%

331/3%

Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

Metal door frames, metal window frames, metal window sashes, and metal casements, excluding frames, sashes, and casements which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as containers for stained glass.

50%

33 1/3%

—

Bags made wholly or mainly of paper and not exceeding eight ounces in weight and imported unfilled.

50%

33 1/3%

—

Blanketing and blankets, whether white or coloured, for whatever purpose intended, and also rugs other than rugs intended to be used as floor coverings.

30%

20%

This duty is in lieu of the duty imposed by Section 17 of the Finance Act, 1925 (No. 28 of 1925).

Whenever the Revenue Commissioners are satisfied that an article which, but for this provision, would be liable to this duty either—

(a) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or

(b) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

Putty in any form and paints and distempers in liquid or paste form (excluding white lead either dry or in the form of stiff paste, artists' colours in tubes, and any dry colours).

30%

20%

This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

Filled quilts of any material and unfilled covers of any material intended to be filled with any kind of filling and to be used as quilts.

37½%

25%

This duty is in lieu of the duty imposed by Section 1 of the Finance (New Customs Duties Act, 1930 (No. 4 of 1930)

(a) Toilet (including shaving) soaps, soap powders, and soap substitutes.

37½%

25%

These duties are in lieu of the duties imposed by Section 21 of the Finance Act, 1924 (No. 27 of 1924), and Section 22 of the Finance Act, 1925 (No. 28 of 1925), respectively.

These duties shall not be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article of preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax.

(b) All other soaps, soap powders, and soap substitutes.

22½%

15%

Writing ink in liquid or powder form.

37½%

25%

This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Adhesive pastes primarily intended for office use.

37 ½%

25%

This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Polishing preparations primarily intended for use on boots, shoes, and like articles, or on floors, or on furniture, or on vehicles.

37 ½%

25%

This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

(a) Linen piece goods, excluding the following, viz:—

(1) printed linen piece goods;

(2) power loom damask linen piece goods exceeding one hundred and eighty threads per square inch;

(3) hand loom damask linen piece goods;

(4) painted damask linen piece goods;

(5) turkish and chenille linen towelling piece goods;

(6) all other linen piece goods exceeding one hundred and sixty threads per square inch;

(7) oilcloth.

25%

Free.

—

(b) Union piece goods, that is to say, any piece goods containing any combination of the following fibres, viz:—cotton, linen, hemp, ramie, jute, and hair, excluding turkish and chenille union towelling piece goods, and oilcloth.

25%

Free.

—

(c) Cotton tabling in the piece, excluding oilcloth.

25%

Free

—

(d) Cotton towelling in the piece, excluding turkish and chenille towelling.

25%

Free

—

(e) Woven articles of the following descriptions:—

(I) table cloths and napkins, excluding—

25%

15%

—

(a) damask table cloths or napkins, if made wholly, in either warp or weft, of silk or artificial silk,

(b) painted damask table cloths and napkins,

(c) power loom damask linen table cloths and napkins exceeding one hundred and eighty threads per square inch,

(d) hand loom damask linen table cloths and napkins,

(e) table cloths made of oilcloth.

(2) table mats, tray cloths, teacloths, doyleys and duchesse sets;

25%

15%

—

(3) towels and domestic cloths, lettered or otherwise, excluding turkish and chenille towels, painted towels, and cotton sponge cloths;

25%

15%

—

(4) sheets, excluding linen sheets exceeding one hundred and sixty threads per square inch.

25%

15%

—

(5) tarpaulins of linen, union, or cotton, proofed or unproofed, excluding tarpaulins of jute.

25%

15%

—

(a) Matter printed on paper and imported in bulk quantities, excluding matter printed on paper which at importation is pasted on or otherwise firmly adhering to any other article or substance, and also excluding books, newspapers, periodicals, printed music, wall paper, maps, patterns for the manufacture of other articles, ornamental greetings, foreign government and league of nations publications, forms officially prescribed by foreign governments, and articles liable to duty No. 16 in this Schedule:

15%

10%

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles mentioned in paragraph (a) in the second column and chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue

(b) Books of all kinds (other than books which, in the opinion of the Revenue Commissioners, are novels) printed in the English language and bound in leather or any material which is an imitation of leather.

30%

20%

Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

Where the Revenue Commissioners are satisfied that any books chargeable with this duty are imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such books to be imported without payment of this duty.

This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, are of an educational character, ordinarily required for use in schools, colleges, and universities, or of a scientific character.

This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, have before importation been substantially used or have before importation been in private ownership for a substantial period.

Stationery of any of the following descriptions, viz.:—

50%

33 ½%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(a) envelopes, notepaper, writing pads;

(b) manuscript books, ruled or unruled, with or without headings;

(c) commercial stationery, whether bound or not bound;

(d) labels and tags (other than labels and tags of woven materials), imported in bulk quantities;

(e) trade catalogues (other than catalogues consisting only of samples of wall paper), imported in bulk quantities;

(f) printed tickets imported in bulk quantities.

Manufactures of iron wire or steel wire, excluding the following articles, viz., barbed wire, wire netting of hexagonal mesh, cables and ropes, pins of all descriptions, nails and tacks of all descriptions, springs, and screwed wire.

22 ½%

15%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

Articles manufactured wholly or partly of wood or timber (not including planed or dressed wood or timber, mouldings, staves, sleepers, scaffolding poles, telegraph and telephone poles, plywood, and veneer, imported as such), that is to say:—

Where the Revenue Commissioners are satisfied that the quantity of wood contained in any article liable to this duty forms only an inconsiderable portion of the whole of such article, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to

(a) builder's woodwork and component parts thereof;

22 ½%

15%

(b) the following tools when fitted with wooden handles and imported as complete tools, that is to say, hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes and forks, and also wooden handles imported separately and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as handles for one or more of the said tools;

50%

33 1/3%

(c) all other manufactures of wood or timber (except articles exempted by the provision contained in the fifth column) and component parts of such manufactures (except as aforesaid).

50%

331/3%

compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

This duty shall not be charged or levied on vehicles designed, constructed, and intended for use on roads or for use on rails, nor on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:—

(a) machinery;

(b) power lifts;

(c) furniture (not including picture frames imported without a picture);

(d) harness and saddlery;

(e) articles for use in sport;

(f) scientific and medical instruments and apparatus;

(g) component parts of boxes which in the opinion of the Revenue Commissioners, are margarine boxes;

(h) butter-boxes, egg-boxes, barrels, casks, and kegs;

(i) tools, excluding tools and component parts thereof specifically mentioned in the second column;

(j) spools;

(k) churns;

(l) incubators;

(m) component parts of umbrellas;

(n) unfinished covers for loose leaf ledgers;

(o) musical instruments;

(p) containers which at importation are filled with other goods;

(q) empty containers which are shown to the satisfaction of the Revenue Commissioners to be imported for use as containers of goods to be exported;

(r) punnets, chip boxes and baskets;

(s) articles constructed, designed, and intended for use for educational purposes in schools, colleges, or other educational establishments

(t) crucifixes;

(u) any toy the value of which does not exceed one shilling;

(v) vessels and boats which, in the opinion of the Revenue Commissioners, are primarily constructed and designed for propulsion by sails, or for propulsion by mechanical means, or for the carriage of goods, or are intended for use in the fishing industry or for the purpose of the lifeboat service;

(w) sections for beehive use.

Articles of the nature of disinfectant, insecticide, germicide, verminicide, vermicide or fungicide which pass in commerce under the designation of a proprietary or protected trade name.

22½%

15%

—

Cast iron articles of the following descriptions, viz.—

22 ½%

15%

—

(a) external water and soil pipes, gutters, and connections;

(b) sash weights;

(c) pig troughs and feeding pans;

(d) desk and seat standards;

(e) manhole covers and frames of all sizes whether galvanized or not galvanized;

(f) hydrant and valve covers;

(g) gulley traps;

(h) cart axle boxes;

(i) pavement light frames, with or without glass;

(j) sky and dead lights;

(k) grids for sewer pipes or traps;

(l) wheels except tractor and trailer wheels, and wheels which are at importation part of a complete vehicle, machine, or other article;

(m) lamp and street standards;

(n) urinals;

(o) storage tanks imported empty;

(p) fire-bars, coal savers, and false bottoms;

(q) columns and posts constructed, designed, and intended for use as gate-posts;

(r) stop-cock boxes;

(s) floor plates;

(t) capstans and bollards;

(u) table standards including cast iron tables;

(v) water pumps for use otherwise than in industrial undertakings.

Superphosphates, ground mineral phosphates, and compound manures.

20%

Free

—

Handcarts and wheelbarrows made wholly or mainly of wood, and component parts (made wholly or mainly of wood) of handcarts and wheelbarrows.

75%

50%

The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.

Complete or substantially assembled bicycles and tricycles (other than mechanically propelled bicycles and tricycles), and wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children.

37 ½%

25%

The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein.

Where the Revenue Commissioners are satisfied that an article liable to this duty is of a type designed for use by invalids or infirm persons they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation.

Photographic prints of a superficial area of not less than eighteen square inches and printed direct from a photographic film or photographic plate, excluding photographic prints which, in the opinion of the Revenue Commissioners are of a technical or scientific nature.

50%

33 ½%

—

Bedding, including mattresses not otherwise liable to duty but excluding blankets, blanketing and rugs, sheets, filled quilts, and unfilled quilt covers, and alhambra and honeycomb quilts.

37 ½%

25%

—

Cushions and cushioned seats not otherwise liable to duty, whether fixed or not fixed to any other article at importation, and also cases for such cushions and seats which are not otherwise liable to duty.

37 ½%

25%

—

Any of the following articles made wholly or partly of steel or iron, that is to say:—

(a) knives, knife sharpeners, forks, spoons and tongs of a kind suitable for table use, and component parts thereof,

(b) razors and component parts thereof.

15%

10%

—

Photographic apparatus and component parts and accessories thereof, but excluding apparatus and component parts and accessories of apparatus for use in hospital or surgical work, and also excluding unexposed sensitized films, plates, paper, and cards.

15%

10%

This duty shall not be charged or levied on any articles or component parts of articles which, in the opinion of the Revenue Commissioners, are of a type designed and intended primarily for laboratory use.

Gas meters.

15%

10%

—

Galvanized corrugated iron or steel, excluding un-worked flat sheets of such iron or steel.

15%

10%

—

Pipes made wholly or mainly of wood and designed or intended for use in smoking tobacco or other substances, and also component parts (made wholly or mainly of wood) of such pipes.

15%

10%

—

Roof felting and felting substitutes and other like substances intended for use as roofing material.

15%

10%

—

Floor coverings, including carpets, carpeting and rugs not otherwise liable to duty, but excluding oilcloth, linoleum, and substances of a nature kindred to oilcloth or linoleum, and also excluding floor covers made wholly or mainly of rubber.

15%

10%

—

Sheet lead, lead piping, and manufactured articles which are made wholly or mainly of brass or tin (including tinplate) or a combination of brass and tin (including tinplate), but excluding the articles exempted by the provision contained in the fifth column.

15%

10%

This duty shall not be charged or levied on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:—

(a) electrical and gas fittings, apparatus, instruments and appliances;

(b) surgical, scientific, and optical apparatus, instruments, and appliances;

(c) apparatus, instruments and appliances which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for educational purposes in schools, colleges or other educational establishments;

(d) tinfoil, capsules, crown corks;

(e) brass wire (whether screwed or not screwed) brass pins, brass rivets, brass screws, brass tubing, and unworked brass rods;

(f) syringes, sprayers and combined syringes and sprayers, whether of brass or tin (including tinplate) or a combination of brass and tin (including tinplate);

(g) toys;

(h) printers' blocks;

(i) filled containers;

(j) component parts of type-setting machines or of type composing machines;

(k) component parts of agricultural machinery other than dairy-machinery;

(l) any religious object made of brass or tin (including tin-plate) of which the value does not exceed one shilling;

(m) machines (other than pumps) which are made wholly or mainly of brass and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business;

(n) containers which are made wholly or mainly of tinplate and have a capacity of not less than ten gallons and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business;

(o) brass rules for printers' use.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

Appliances, apparatus, accessories, and requisites for sports, games, gymnastics, and athletics other than furniture, personal clothing and wearing apparel, boots, shoes, slippers, goloshes, sandals and clogs, and saddlery and harness and component parts of saddlery or harness.

15%

10%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any rowing boat or gear appertaining thereto, which in the opinion of the Revenue Commissioners is constructed, designed and intended for racing purposes, is not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise any person, subject to such conditions as they may think fit to impose, to import the said article without payment of duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.

15%

10%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann, and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

Knitted fabric of all descriptions imported in the piece, excluding knitted fabric composed entirely of silk or artificial silk or a mixture of silk and artificial silk.

45%

30%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.