Customs Duties (Preferential Rates) Act, 1934

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Appointment of application of preferential rates of future customs duties.

3.—Where a duty of customs is imposed after the passing of this Act and the Act, resolution, or order imposing such duty appoints a particular rate of such duty to be the preferential rate thereof for the purposes of this Act, the Executive Council may by order do all or any of the following things in respect of articles chargeable with such duty and imported into Saorstát Eireann on or after a specified date not prior to the date of such order, that is to say:—

(a) appoint the countries to which such preferential rate shall apply;

(b) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate for the time being applies;

(c) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country;

(d) restrict such preferential rate to articles which are shown to the satisfaction of the Revenue Commissioners to have been brought directly or by a specified route from a country to which such preferential rate applies.