Finance Act, 1932

Duty on cinematograph film.

17.—(1) There shall be charged, levied, and paid on all cinematograph films (other than blank film on which no picture has been impressed) imported into Saorstát Eireann on or after the 1st day of May, 1932, a duty of customs at the following rates, that is to say:—

Per linear foot of the width of 1 ⅜. inches.

s.

d.

Cinematograph films of a width exceeding seven-tenths of an inch (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) designed and intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus—

positive films, that is to say, films ready for use

0

3

negative films, that is to say, films from which positive films can be printed

1

3

All other cinematograph films (other than blank film on which no picture has been impressed)—

positive films, that is to say, films ready for use

0

1

negative films, that is to say, films from which positive films can be printed

0

5

(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 cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the duty imposed by this section.

(4) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section 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 said duty so paid shall be allowed on such article when exported as merchandise.

(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

(6) Any article chargeable with the duty imposed by this section which is 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 such article has 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.

(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.