Finance Act, 1925

Duty on empty glass bottles and empty glass jars.

19.—(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 empty glass bottles and empty glass jars imported into Saorstát Eireann on or after the 24th day of April, 1925.

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

(a) on glass syphons, nor

(b) on glass bottles which the Revenue Commissioners are satisfied are adapted for use solely for feeding infants, nor

(c) subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, on glass bottles or glass jars which the Revenue Commissioners are satisfied are imported for use solely for containing milk for sale.

(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from, the said duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the article had not been imported previous to its exportation, or

(b) that the article had been first imported prior to the 12th day of May, 1924, or

(c) that the article had been first imported on or after the 12th day of May, 1924, and before the 24th day of April, 1925, and either was not liable to the duty imposed by section 20 of the Finance Act, 1924 (No. 27 of 1924) or was liable to such duty and such duty was paid thereon, or

(d) that the article had been first imported on or after the 24th day of April, 1925, and the duty imposed by this section had been duly paid thereon.

(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.

(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section.