Finance (Customs Duties) (No. 3) Act, 1931

Duty on oats.

1.—(1) A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied and paid on all oats imported into Saorstát Eireann on or after the 24th day of October, 1931.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though oats were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for use by the importer in the manufacture by him in Saorstát Eireann of any goods, and such importer carries on an export trade in such goods, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the importation without payment of the said duty by such importer of such quantity of oats as they may, having regard to the proportion of imported oats used by the importer in the manufacture of the goods for export, from time to time determine to be required for the purpose of manufacturing goods for export.

(4) Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section comply with all the following conditions, that is to say:—

(a) they are imported from Northern Ireland by a farmer resident in Northern Ireland; and

(b) they were grown in Northern Ireland by the importer; and

(c) the quantity imported by any one importer on any one day does not exceed 30 hundredweights; and

(d) they are imported for sale by the importer in a market town and are imported on a day which is a market day in that town;

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.

(5) When the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for any process of milling and the milled product of such oats is to be subsequently exported, they may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.