Finance Act, 1934

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

8.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) The provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.