Finance (Customs Duties) Act, 1932

Duty on bacon.

3.—(1) Subject to the provisions of this section, there shall be charged, levied, and paid on all bacon imported into Saorstát Eireann on or after the 31st day of December, 1931, and on all bacon imported into Saorstát Eireann before the 31st day of December, 1931, and landed in Saorstát Eireann on or after that date the following customs duties, that is to say:—

(a) where at the time of the importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is a certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate specified in the Schedule to this Act in relation to such price;

(b) where at the time of importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is no certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate of fifty shillings per hundred-weight.

(2) The duty imposed by this section shall not be charged or levied on any bacon which is shown to the satisfaction of the Revenue Commissioners to have been consigned from a country within the British Commonwealth of Nations and produced entirely in a country or countries within the British Commonwealth of Nations.