Finance Act, 1925

Duty on glass bottles and jars containing dutiable commodities.

20.—On every glass bottle or glass jar imported into Saorstát Eireann on or after the 9th day of May, 1925, and containing at the time of importation any dutiable commodity there shall be charged, levied, and paid the following customs duty, that is to say:—

(a) if the capacity of the bottle or jar does not exceed five fluid ounces, a duty at the rate of three pence for every dozen or part of a dozen such bottles or jars;

(b) if the capacity of the bottle or jar exceeds five fluid ounces, a duty at the rate of sixpence for every dozen or part of a dozen such bottles or jars.