Finance (Miscellaneous Provisions) Act, 1958
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PART III. Customs and Excise. | ||
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Duty on certain goods brought from airport into another part of the State. |
11.—(1) Save as provided in subsections (7) and (8) of this section, this section applies to goods which have been produced, manufactured, processed or packaged within the airport. | |
(2) On and after the 1st day of January, 1959, where, in the case of goods to which this section applies and in the course of the production, manufacture, processing or packaging of which, or of anything contained or incorporated therein, any articles, materials or ingredients of a kind liable to a duty of customs or excise were used or packaged, the goods are brought from the airport into any other part of the State, there shall be charged, levied and paid on the goods a duty of customs of an amount equal to the aggregate of the following amounts: | ||
(a) the amount (if any) of customs duty which would, but for section 14 of the Finance Act, 1946 , have been payable on the bringing into the airport of any such articles, materials or ingredients so used or packaged; | ||
(b) the amount (if any) of drawback of customs or excise duty paid on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State; | ||
(c) the amount (if any) of customs or excise duty which would, but for section 5 of the Customs-free Airport Act, 1947 , have been chargeable on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State; | ||
(d) the amount (if any) of any export allowances paid on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State. | ||
(3) On and after the 1st day of January, 1959, where, in the case of goods to which this section applies which are brought from the airport into any other part of the State, the duty imposed by subsection (2) of this section is paid or is not chargeable, no other duty of customs shall be charged or levied on the goods. | ||
(4) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used or packaged in the course of the production, manufacture, processing or packaging of any goods to which this section applies and which are brought from the airport into any other part of the State, a licence to import the article, material or ingredient, without payment of duty or on payment of less than the full amount of duty, could, at the time when the article, material or ingredient was brought into the airport, have been granted, the Revenue Commissioners may, on the recommendation of the Minister for Industry and Commerce or the Minister for Agriculture, permit the goods to be so brought from the airport without payment of the amount of any customs duty chargeable under subsection (2) of this section or on payment of such lesser amount as is appropriate having regard to the licence which could have been granted as aforesaid or, where any such duty or part thereof has been paid, repay the amount paid, but where the only such licence which could have been granted was a licence under section 12 of the Finance Act, 1932 , no such permission or repayment shall be given except with the concurrence of the Minister. | ||
(5) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used in the course of the production, manufacture, processing or packaging of any goods to which this section applies or of anything contained or incorporated therein, the article, material or ingredient could, at the time when it was brought into the airport, have been imported into the State (exclusive of the airport), under any enactment then in force, without payment of duty for use in such production, manufacture, processing or packaging, the Revenue Commissioners may remit the amount of the customs duty chargeable under subsection (2) of this section or, where that duty has been paid, repay the amount paid. | ||
(6) A person who produces, manufactures, processes or packages any goods within the airport shall, unless he intends to export all the goods to a place or places outside the State,— | ||
(a) maintain records showing— | ||
(i) in respect of any articles, materials or ingredients used or packaged in the course of the production, manufacture, processing or packaging, the date of receipt, from whom and whence received, the value and quantity and, in the case of articles, materials or ingredients so used, the quantity used per unit of the finished goods, and | ||
(ii) in respect of such finished goods, particulars of disposal, including selling price and quantity sold in the case of every sale; | ||
(b) keep available, for a period of not less than two years, for inspection by Officers of Customs and Excise, such records and all invoices and other documents relating to transactions in any of the articles, materials, ingredients or finished goods; and | ||
(c) allow Officers of Customs and Excise at all reasonable times to inspect such records, invoices and other documents and to examine and take samples of any of the articles, materials, ingredients or finished goods. | ||
(7) Where, owing to non-fulfilment of any of the requirements of paragraphs (a), (b) and (c) of subsection (6) of this section in respect of any goods brought from the airport into any other part of the State, or in respect of any articles, materials or ingredients used or packaged in the course of the production, manufacture, processing or packaging of such goods or of anything contained or incorporated therein, the amount of the duty chargeable thereon under subsection (2) of this section cannot be determined by the proper Officer of Customs and Excise, this section shall be deemed not to apply to the goods. | ||
(8) This section shall not apply to goods in the production, manufacture, processing or packaging of which were used or packaged, or which contain or incorporate, any articles, materials or ingredients brought into the airport which, but for section 4 of the Customs-free Airport Act, 1947 , would have been subject to quota restrictions, quantitative restrictions or other import restrictions, on being brought into the airport. |