Finance (Customs Duties) (No. 2) Act, 1932
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Duty on boots and shoes. |
4.—(1) In lieu of the duties now chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), there shall be charged, levied, and paid on all articles mentioned in the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of April, 1932 a duty of customs at the several rates mentioned in the said Schedule. | |
(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 the articles chargeable with the said duty were mentioned 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) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty. |