Finance Act, 1954
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Boots and shoes—customs duties. |
17.—(1) The duties of customs chargeable on boots and shoes by section 9 of, and the Second Schedule to, the Finance Act, 1934 (No. 31 of 1934), as amended by subsequent enactments, shall cease to be chargeable on the passing of this Act. | |
(2) There shall be charged, levied and paid a duty of customs at the rate of sixty per cent. of the value of the article, on every of the following articles imported into the State, that is to say: | ||
component parts of boots and shoes which are shaped soles, shaped heels or shaped uppers, or shaped parts of soles, heels or uppers, made wholly or mainly of leather and skin or either of them. | ||
(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned in subsection (2) of this section, any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). | ||
(4) In this section, “boot” includes any external footwear which extends above the ankle of the wearer, and “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer. |