Finance Act, 1928

Drawback in respect of motor car duty.

12.—(1) If it is proved to the satisfaction of the Revenue Commissioners that motor car duty has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.

(2) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to articles liable to motor car duty and any such article re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.

(3) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this section.