Finance Act, 1952
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Release of imported goods. |
16.—(1) Where it is impracticable immediately to ascertain whether any or what duty of customs is payable in respect of any imported goods which are entered for home use, whether on importation or from warehouse, the Revenue Commissioners may, if they think fit, allow the goods to be delivered without payment of duty upon the giving by the importer or his agent of security for payment of the duty by deposit of money or otherwise to their satisfaction. | |
(2) The Revenue Commissioners may, for the purposes of subsection (1) of this section, treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer or his agent, and in that event the importer or his agent shall supply the remaining particulars as soon as may be to the Revenue Commissioners. | ||
(3) Where goods are allowed to be delivered under this section, the Revenue Commissioners shall, when they have determined the amount of duty which is payable, give to the importer or his agent a notice specifying that amount, and that amount shall, subject to the provisions of subsection (4) of this section, be deemed to be the proper duty payable, and that amount shall be paid or, where a deposit has been made under subsection (1) of this section, such additional amount shall be paid, or such amount shall be repaid, as may be required. | ||
(4) Sections 30 and 31 of the Customs Consolidation Act, 1876 (which relate to disputes respecting duties of customs) shall apply in relation to the amount specified in such a notice as aforesaid as if, on the date of the notice, the goods had been delivered under the said section 30 on deposit of the said amount: | ||
Provided that where no amount has been deposited under subsection (1) of this section or the amount deposited thereunder is less than the amount specified in the notice, it shall not be competent for proceedings to be commenced in accordance with the said section 30 to ascertain whether any or what duty is payable on the goods until the amount specified in the notice, or the difference between that amount and the amount so deposited, as the case may be, has been paid, and no interest shall be allowed under the said section 31 in respect of any period before the said amount or the said difference, as the case may be, is paid. | ||
(5) Where goods which have been delivered out of a warehouse for removal under bond to be rewarehoused are delivered under this section without having been rewarehoused, the duty to be paid on the goods shall, notwithstanding anything in section 9 of the Finance Act, 1900 (which, as amended by section 3 of the Finance Act, 1911 , provides that the duty to be paid shall be the duty chargeable at the date on which duty is paid) be the duty chargeable on the date on which security is given under this section. |