Finance Act, 1937
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Duty on personal clothing and wearing apparel. |
7.—(1) In lieu of the duty imposed by section 10 of the Finance Act, 1934 (No. 31 of 1934), a duty of customs shall be charged, levied, and paid— | |
(a) on every of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Third Schedule to this Act (other than articles to which the said Part I is stated at the head thereof not to apply) imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Third Schedule opposite the mention of the article in the said second column, and | ||
(b) on every component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Third Schedule to this Act which is imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and | ||
(c) on every of the articles mentioned in the second column in Part II of the Third Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate stated in the third column of the said Part II opposite the mention of the article in the said second column. | ||
(2) In the case of the several articles mentioned in the second column in Parts III and IV of the Third Schedule to this Act and to which the said Parts are respectively stated at the head thereof to be applicable (including, in the case of articles mentioned in the said Part III, partially manufactured articles and, in the case of articles mentioned in the said Part IV, incomplete articles), duty at the rate stated in the third column in the said Part III or the said Part IV (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I or Part II (as the case may be) of the said Third Schedule or the rate chargeable under whichever of Parts III and IV of the said Third Schedule is applicable to such article. | ||
(3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article. | ||
(4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section 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 said duty. | ||
(5) Where a shirt, collar, or cuff is exported from Saorstát Eireann and undergoes outside Saorstát Eireann the process of first dressing and is then reimported into Saorstát Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstát Eireann. | ||
(6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied— | ||
(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor | ||
(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor | ||
(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor | ||
(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor | ||
(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor | ||
(f) on any unassembled component parts of an umbrella, nor | ||
(g) on any part of the following partial assemblies of component parts of an umbrella, that is to say:— | ||
(i) separate ribs each having a stay attached, | ||
(ii) assembled ferrules, | ||
(iii) assembled runners, | ||
(iv) assembled handles, nor | ||
(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor | ||
(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor | ||
(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor | ||
(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor | ||
(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease, nor | ||
(m) on any wig, toupet, or similar article. | ||
(7) 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 imposed by this section 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. | ||
(8) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, neither the word “boys” nor the word “girls” includes infants, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers”, and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles. |