3.—(1) No person shall import tea except in accordance with a tea import licence issued to that person.
(2) Subsection (1) does not apply to—
(a) tea, not exceeding ten pounds in weight, which is shown to the satisfaction of the Revenue Commissioners to be imported for the personal use of the importer or his household;
(b) tea which is shown to the satisfaction of the Revenue Commissioners to be imported as a sample.
