Finance (Agreement With United Kingdom) Act, 1938

Amendment of the package duty.

10.—(1) The following provisions shall apply and have effect in relation to every package which is imported on or after the appointed day and is chargeable with the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments, and is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in the United Kingdom or in the Dominion of Canada, that is to say:—

(a) the Revenue Commissioners shall permit the said package to be imported without payment of the said duty—

(i) if the said package is shown, to the satisfaction aforesaid, to contain only goods for the personal use of the importer and to be brought in by such importer or his servant or a member of his family, or

(ii) if the said package is imported through the post and is shown, to the satisfaction aforesaid, to contain only goods which are gifts for the use or enjoyment of the consignee, or

(iii) if the said package is imported through the post and either contains no internal packages or contains not more than six internal packages;

(b) subject to the provisions of the foregoing paragraph of this sub-section, the said duty shall be charged, levied, and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said section 22, that is to say:—

(i) if the contents of the said package are prescribed in the official import list to be entered on importation by weight—the rate of one penny on every pound or fraction of a pound in the weight of the said package, and

(ii) if the contents of the said package are prescribed in the official import list to be entered on importation by measure—the rate of one penny on every pint or fraction of a pint of the content of the said package.

(2) In this section the word “package” has the same meaning as it has in section 22 of the Finance Act, 1932 (No, 20 of 1932).