Finance (Agreement With United Kingdom) Act, 1938

Duty on unsweetened biscuits not containing cocoa.

5.—A duty of customs at the rate of three pence the pound shall be charged, levied, and paid on all biscuits imported on or after the appointed day which, in the opinion of the Revenue Commissioners, are made from or contain wheat or a wheaten product and do not contain cocoa and are not sweetened.