Finance Act, 1927

Additional exemption from duty on boots, shoes, etc.

14.—Whenever the Revenue Commissioners are satisfied that any articles liable to any duty under section 19 of the Finance Act, 1924 (No. 27 of 1924) imported into Saorstát Eireann on or after the 22nd day of April, 1927 are so imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such articles to be imported without payment of the duty imposed by the said section 19 .