Finance Act, 1946

Exemption from payment of customs duty of articles required for rescue, salvage and repair of damaged aircraft registered in another State.

19.—Whenever the Revenue Commissioners are satisfied that an article is required for or in connection with the rescue, salvage or repair of damaged civil aircraft registered in another State, they may, subject to compliance with such conditions as they may think fit to impose, permit the temporary importation of that article without payment of any duty of customs.