Finance (Agreement With United Kingdom) Act, 1938

FIRST SCHEDULE.

Rates of Duty on Certain Articles of United Kingdom or Canadian Origin.

Ref. No.

Articles on which the duty is chargeable

Enactments under which the duty is chargeable

Rate at which the duty is to be charged

1

Jams, marmalades, and fruit jellies.

Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

Four pence the pound.

2

Biscuits (not containing cocoa), sweetened.

Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

Three pence and one half-penny the pound.

3

Confectionery (other than biscuits, jams, marmalades and fruit jellies) made from or containing sugar or other sweetening matter and not containing cocoa.

Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

Sixpence the pound.

4

Linen piece goods

The Emergency Imposition of Duties (No. 131) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

20%

5

Handkerchiefs made wholly of linen.

Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 5 and 31 in the Third Schedule to that Act.

30%

6

Articles made wholly of linen which are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are not articles of personal clothing or wearing apparel and are not liable to duty otherwise than under the enactment mentioned in the third column at this reference number.

Section 5 of the Finance Act, 1937 (No. 18 of 1937), and reference number 13 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 133) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

25%

7

Thread made wholly or mainly of flax.

The Emergency Imposition of Duties (No. 76) Order, 1935, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

40%

8

Shirts

Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 1 and 25 in the Third Schedule to that Act.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 30% or one shilling the article.

9

Shirt collars.

Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 2 and 26 in the Third Schedule to that Act.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty that is to say — 30% or two pence the article

10

Articles of personal clothing or wearing apparel of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric, that is to say:

(a) hose and half-hose,

(b) undergarments (excluding shirts and collars),

(c) cardigans, pullovers, jerseys, blouses, and similar articles.

Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 13, 21,22, and 23 in the Third Schedule to that Act.

33½%

11

Gloves which, in the opinion of the Revenue Commissioners, are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric.

Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference number 4 in the Third Schedule to that Act.

25%

12

Blankets made wholly or mainly of wool.

Section 8 of the Finance Act, 1934 (No. 31 of 1934), and reference number 27 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 132) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).

25%

13

Articles which, in the opinion of the Revenue Commissioners, are cord, rope, or twine.

Section 5 of the Finance Act, 1937 (No. 18 of 1937), and reference number 30 in the First Schedule to that Act.

33½%

14

Articles made wholly or mainly of wood on which the duty imposed by the enactment mentioned in the third column is chargeable

Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and reference number 16 in the First Schedule to that Act, as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), and further amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 8 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), and further amended at reference number 6 in the Third Schedule to the Finance Act, 1936 (No. 31 of 1936).

33½%

15

Bags made wholly or mainly of paper on which the duty imposed by the enactment mentioned in the third column is chargeable.

Section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 6 in the First Schedule to that Act.

25%

16

Boxes, cartons, and similar articles which are made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are chargeable with the duty imposed by the enactment mentioned in the third column.

Section 7 of the Finance Act, 1936 (No. 31 of 1936), and reference number 38 in the First Schedule to that Act.

25%

17

Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or of any other description) and, in either case, is chargeable with the duty imposed by the enactment mentioned in the third column.

Section 7 of the Finance Act, 1936 (No. 31 of 1936), and reference number 34 in the First Schedule to that Act.

33½%

18

Articles of any of the following descriptions on which the duty imposed by the enactment mentioned in the third column is chargeable, that is to say:

(a) envelopes, notepaper, and writing pads;

(b) commercial stationery, whether bound or not bound;

(c)labels and tags (other than labels and tags of woven materials) imported in bulk quantities;

(d)trade catalogues (other than catalogues consisting only of samples of wallpaper) imported in bulk quantities;

(e) printed tickets imported in bulk quantities;

(f) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards, and menu cards.

Section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 16 in the First Schedule to that Act, as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and further amended at reference number 8 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934).

25%

19

Woven tissues (other than floor coverings) made wholly or partly of wool and chargeable with the duty imposed by the enactment mentioned in the third column.

Section 11 of the Finance Act, 1934 (No. 31 of 1934).

On articles of a value exceeding one shilling and three pence per square yard — 15%; on articles of a value not exceeding one shilling and three pence per square yard—10%.

20

Boots and shoes of which the upper is wholly or mainly of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

Section 9 of the Finance Act, 1934 (No. 31 of 1934), as amended by Section 22 of the Finance Act, 1935 (No. 28 of 1935), and the Sixth Schedule to that Act.

20%

21

Soaps, soap powders, and all descriptions of soap substitutes.

Section 4 of the Finance Act, 1933 (No. 15 of 1933), and reference number 13 in the First Schedule to that Act.

15%

22

Candles, including tapers and night-lights.

Section 4 of the Finance Act, 1933 (No. 15 of 1933), and reference number 22 in the First Schedule to that Act.

10%