Finance Act, 1925

Duty on bedsteads and furniture.

18.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on all bedsteads of whatever material made and on all component parts of bedsteads and on all furniture (other than bedsteads) made wholly or partly of wood and whether completely or partially manufactured and on all component parts of furniture (other than bedsteads) which parts are themselves made wholly or partly of wood imported into Saorstát Eireann on or after the 24th day of April, 1925.

(2) The duty imposed by this section shall not be charged of levied—

(a) on any picture painted or mounted on wood or on any picture frame made wholly or partly of wood or on any picture framed in any such frame or on any component part of any such frame, or

(b) on any apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus.

(3) Whenever the Revenue Commissioners are satisfied that any article of furniture is imported for use exclusively in a stage play or other dramatic or musical representation or performance they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(4) Where the Revenue Commissioners are satisfied in respect of any furniture which is being imported that—

(a) the importer thereof resides or intends to reside permanently in Saorstát Eireann, and

(b) the furniture had been previously used by the importer or by his family or household, and

(c) the furniture is being imported for the use in Saorstát Eireann of the importer or his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such furniture to be imported without payment of the duty imposed by this section.

(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of furniture is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.