Finance Act, 1948

Beer—customs duties.

6.—(1) In this section, the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of customs imposed by subsection (1) of section 9 of the Act of 1947 shall, in respect of all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 5th day of March, 1948, be charged, levied and paid at the following rates—

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.

(3) The duty of customs imposed by subsection (2) of section 9 of the Act of 1947 shall, in respect of all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(5) Where, in the case of beer which is chargeable with duty at the rate provided by subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(6) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.

(7) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876 , is delivered.