Finance (Miscellaneous Provisions) Act, 1935

Production of certificates of origin.

4.—(1) The documents which the collector or other proper officer is entitled, under section 65 of the Customs Consolidation Act, 1876 , to require the importer or his agent to produce to such officer upon the entry of any goods shall, in the case of every such entry made on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.

(2) The documents which the proper officer of customs and excise is entitled, under section 1 of the Revenue Act, 1909 , to require the importer of any goods or his agent to produce shall, in the case of every entry of goods delivered within the meaning of the said section on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.