Finance (Customs Duties) (No. 4) Act, 1932
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Imposition of duties in the First Schedule. |
1.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 20th day of October, 1932, a customs duty at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list. | ||
(3) Where a percentage is stated in the third or the fourth column of Part 1 of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. | ||
(4) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article. | ||
(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. | ||
(6) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to a duty imposed by this section. | ||
(7) Any article liable to a 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— | ||
(a) that such article had not been imported prior to its exportation, or | ||
(b) that such article had been imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or | ||
(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners. | ||
(8) 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. | ||
(9) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty. |