Finance (Agreement With United Kingdom) Act, 1938

Duties on silk and artificial silk.

3.—(1) A duty of customs at the rate of one shilling and sixpence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of silk and are of a value not exceeding one shilling and sixpence per square yard.

(2) A duty of customs at the rate of eight pence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of artificial silk or of silk and artificial silk and are of a value not exceeding one shilling and three pence per square yard.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to both the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and articles chargeable with either of the said duties imposed by this section were included in that list.