Finance Act, 1924

Duty on boots, shoes, etc.

19.—(1) A customs duty of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on all boots, shoes, slippers, goloshes, sandals, and clogs, and, with the exceptions hereinafter mentioned, all shaped soles and shaped heels (whether complete or in parts) and all shaped uppers imported into Saorstát Eireann on or after the 5th day of May, 1924.

(2) The duty imposed by this section shall not be charged or levied on any shaped rubber soles or heels, or parts of such soles or heels, intended and capable of being used only for attachment to the soles or heels of complete boots or shoes.