Finance (Customs Duties) (No. 4) Act, 1932

FIRST SCHEDULE.

Certain Customs Duties.

PART I.

Ad Valorem Duties.

Ref. No.

Description of Articles liable to Duty

Percentage Rate of Duty

Percentage Rate of Preferential Duty

Special Provisions

1

Yarns (other than white yarns) wholly of wool or worsted or of a combination of wool and worsted, which are imported otherwise than on bobbins, cheeses, cones, or cops.

22 ½%

15%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

2

Articles made of gold, silver, electro-plate, platinum, copper, brass, bronze or gunmetal which articles are liable to duty under this Act or any other enactment and have engraved thereon at the time of importation lettering in the nature of inscriptions.

15%

10%

The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article.

3

Date stamps and marking stamps made wholly or partly of rubber and component parts of such stamps made wholly or partly of rubber.

15%

10%

The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article.

4

Springs for mattresses, cushions, settees, couches, chairs and all other articles of a like nature and use.

37 ½%

25%

5

Spectacles, monocles, and other eyeglasses of which the lenses are under 43 millimetres in diameter or in the greater diameter and lenses for above which are under 43 millimetres in diameter or in the greater diameter.

50%

33 1/3%

The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.

6

Cuff links, studs, hinge pins and ear-rings and component parts thereof made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals.

30%

20%

7

Articles of the following descriptions and component parts thereof, viz.:—

37 ½%

25%

The duty mentioned at this reference number is in lieu of any duty chargeable on the article as furniture.

(a) bowls and cups of gold or silver;

(b) silver trowels;

(c) tankards of gold, silver or electro-plate;

(d) shields of silver;

(e) plaques of silver;

(f) church plate of gold or silver;

(g) serviette or napkin rings of silver.

8

Glue and size.

50%

33 1/3%

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor Section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods.

The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

9

Fillers and flats for egg-boxes imported separately.

30%

20%

10

Pipes made wholly or mainly of clay and designed or intended for use in smoking tobacco or other substances, and also component parts made wholly or mainly of clay of such pipes.

50%

33 1/3%

11

Picture frames wholly or mainly of wood and pictures in frames made wholly or mainly of wood, excluding pictures which are imported temporarily for exhibition or which are imported for a public picture gallery.

75%

50%

12

Coffin plates of metal.

50%

33 1/3%

13

Sheet lead and lead piping.

15%

10%

14

Any of the following articles made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals, that is to say:

(a) church brasswork and component parts thereof;

75%

50%

(b) (1) force and lift pumps;

50%

33 1/3%

(2) milk and brine pumps;

(3) plug and valve cocks of a diameter exceeding one inch;

(4) screw down valves and cocks of a diameter exceeding one inch;

(5) fire or water hose fittings of the following descriptions:

stand pipes:

branch pipes; and valves;

(6) rails;

(7) grilles;

(8) door fittings, excluding locks, lock fittings, hinges, and fittings for furniture;

(9) name plates, letters and numbers;

(10) cork extractors;

(11) brass weights for weighing scales, excluding brass weights of a kind used solely for laboratory, scientific or educational purposes;

(c) component parts or assemblies of any of the articles mentioned in either of the foregoing paragraphs.

50%

33 1/3%

15

Manufactured articles made wholly or mainly of tin, tinplate or tinned plate or a combination of any of them, but excluding the articles exempted by the provision contained in the fifth column, and also excluding articles made from an alloy of which the main ingredient is tin.

15%

10%

The duty mentioned at this reference number shall not be charged or levied on any of the following articles, nor on any component parts of such of the following articles as are complete articles, that is to say:—

(a) electrical and gas fittings, apparatus, instruments and appliances;

(b) surgical, scientific, and optical apparatus, instruments and appliances;

(c) educational requisites;

(d) tinfoil, capsules, crown corks;

(e) syringes, sprayers, and combined syringes and sprayers;

(f) toys;

(g) filled containers;

(h) component parts of type-setting machines or of type composing machines;

(i) component parts of agricultural machinery other than dairy machinery;

(j) any religious object of which the value does not exceed one shilling;

(k) containers which have a capacity of not less than ten gallons, and, in the opinion of the Revenue Commisioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles, either as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

16

(a) Mouldings manufactured wholly of wood;

50%

33 1/3%

Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any of the duties mentioned at this reference number, any articles chargeable with any such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(b) planed or dressed wood;

50%

33 1/3%

(c) The following tools when fitted with wooden handles and imported as complete tools, that is to say: hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes, and forks, and also wooden handles imported separately which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as handles for one or more of the said tools.

50%

33 1/3%

(d) Articles of any of the following descriptions made wholly or mainly of wood, that is to say:—

50%

33 1/3%

The duty mentioned at this reference number shall not be charged or levied on any article which was imported before the 10th day of November, 1932, and was not chargeable by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), with such duty at the time of importation.

(1) empty boxes of all descriptions and empty packing cases and component parts (made wholly or mainly of wood) thereof, but excluding from such boxes, cases, and parts the following articles, that is to say: punnets, chip boxes, and butter boxes of the pyramid type, and component parts (made wholly or mainly of wood) thereof;

(2) empty butter casks, empty butter kegs, and empty butter barrels and component parts (made wholly or mainly of wood) thereof;

(3) coffins and component parts (made wholly or mainly of wood) thereof;

(4) skewers;

(5) shutters;

(6) window blinds;

(7) poles, excluding telegraph poles, telephone poles, and poles of a like nature and use, and also excluding scaffolding poles;

(8) empty baskets (excluding punnets and chip baskets) and component parts (made wholly or mainly of wood) thereof;

(9) beehives and component parts (made wholly or mainly of wood) thereof, but excluding sections;

(10) ladders, excluding extension ladders;

(11) empty tubs of all descriptions and component parts (made wholly or mainly of wood) thereof;

(12) any toy exceeding one shilling in value;

(13) gates and component parts (made wholly or mainly of wood) thereof;

(14) posts for fencing;

(15) shelters for vehicles, animals, or birds;

(16) match splints;

(17) trunks and component parts (made wholly or mainly of wood) thereof;

(18) walking sticks and component parts (made wholly or mainly of wood) thereof;

(19) shaped flower sticks;

(20) display stands and hangers and component parts (made wholly or mainly of wood) thereof;

(21) outdoor seats and tables and component parts (made wholly or mainly of wood) thereof;

(22) hand-trucks and component parts (made wholly or mainly of wood) thereof;

(23) boards for laundering by hand;

(24) public notice boards;

(25) beads imported otherwise than as part of another article;

(26) builders' woodwork and component parts (made wholly or mainly of wood) thereof, but excluding wooden lock handles.

17

Component parts (excluding road springs) of all wheeled vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals, and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods.

75%

50%

18

Unassembled iron and steel parts for bodies of motor omnibuses, motor charabancs and commercial motor vehicles.

75%

50%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

19

Monumental, architectural or building stone (other than slate) which has been dressed, polished, or otherwise worked; excluding stone (other than slabs of marble not exceeding two and one-half inches in thickness) which has been subjected to no process of working except sawing on not more than two surfaces or crushing, and also excluding slabs of marble not exceeding two and one-half inches in thickness which have been subjected to no process of working except sawing on not more than four surfaces.

100%

66 ⅔%

Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with the duty mentioned at this reference number is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article.

20

Flock.

50%

33 1/3%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

21

Roof felting and felting substitutes and other like substances intended for use as roofing material.

37 ½%

25%

22

Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article.

30%

20%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty, either as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

23

Jute yarns undyed.

22 ½%

15%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

24

Jute piece goods exceeding 4 ½ ounces in weight per square yard, but excluding jute piece goods of the following descriptions:—

37 ½%

25%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

(a) bleached jute piece goods;

(b) dyed jute piece goods;

(c) carpets;

(d) jute piece goods imported with goods of which they form packing.;

(e) printed jute piece goods.

25

Heel-plates, of horse-shoe shape, made of iron or steel or of both iron and steel for boots and shoes.

50%

33 1/3%

Whenever the Minister for Finance, alter consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either as the Revenue Commissioners shall specify in such licence without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

PART II.

Other Customs Duties.

Ref. No.

Description of Articles liable to Duty

Rate of Duty

Rate of Preferential Duty

Special Provisions

26

Vinegar.

Per Gallon 2s.

Per Gallon 1s. 6d.

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods.

27

Custard powders (whether containing or not containing eggs).

Per Cwt. 60s.

Per Cwt. 45s.

The duty mentioned at this reference number is in lieu of the duty imposed by the Emergency Imposition of Duties (No. 3) Order, 1932, and articles chargeable with this duty shall not be chargeable with the duty imposed by that Order.

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods.

28

Filled Christmas stockings, snowballs, Easter eggs, and similar articles.

Each three-pence.

Each two-pence.

The duty mentioned at this reference number is in addition to any other duty that may be chargeable.

29

Sausage meal.

Per lb. three halfpence.

Per lb. one penny.

Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods.

30

Compositions made of plaster of pans in sheets or slabs.

Per sq. yard, nine-pence.

Per sq. yard, six-pence.

31

Sparking plugs.

Each, 1s. 6d.

Each, 1s. 0d.

The duty mentioned at this reference number is in addition to any other duty that may be chargeable.

32

Empty sacks and bags made of jute.

An amount equal to 37 ½% of the value of the article or three halfpence on each sack or bag, whichever is the greater

An amount equal to 25% of the value of the article or one penny on each sack or bag, whichever is the greater

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number and accordingly the minimum charge imposed by that section shall not be chargeable in respect of such duty.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.