Finance Act, 1935

Duties on fruit.

14.—(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Fourth Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.

(2) There shall be charged, levied, and paid on all fruit of any description (omitting references to time of importation) mentioned in the second column of the Fourth Schedule to this Act preserved in water (without the addition of sugar or other sweetening matter) which is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(3) The rate of two pence and one halfpenny the pound shall be the preferential rate for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the duty of customs imposed by the next preceding sub-section of this section.

(4) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column, of the Fourth Schedule to this Act and is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.

(5) There shall be charged, levied, and paid on all apples preserved without sweetening matter (other than apples preserved in water without sweetening matter) imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of fourpence the pound.

(6) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of a particular duty imposed by this section any articles chargeable with such 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.