Finance Act, 1924

Stamp duty on customs entries.

22.—(1) Every customs entry form (not being a duplicate of any such form) required by law to be furnished by an importer, or the agent of an importer, of goods into Saorstát Eireann on or after the 1st day of September, 1924, shall bear an adhesive stamp of a value equal to the amount of sixpence in respect of each consignment of goods mentioned in the entry form, and such stamp shall be affixed to the entry form by the importer or his agent before the entry form is furnished to the proper Officer of Customs and Excise.

(2) The stamp duty imposed by sub-section (1) of this section on customs entry forms shall, for the purposes of this section and for all other purposes, be deemed to be a duty of customs.

(3) No entry shall be valid for the purposes of the Customs Acts unless it is stamped as required by sub-section (1) of this section.

(4) For the purposes of this section, the word “consignment” means any goods for which an entry is required and in respect of which a separate description must be stated on such entry in accordance with the Official Import List.

(5) The provisions (including the penal provisions) of the Stamp Duties Management Act, 1891, as amended by any subsequent Act, and of section 65 of the Post Office Act, 1908 , shall apply to the stamps used for the purposes of this section.

(6) The Revenue Commissioners may make regulations for securing the payment of the stamp duty imposed by this section and generally for giving effect to the provisions of this section.

(7) The provisions of this section shall not apply to entries in respect of goods imported through the Parcels Post.