Finance Act, 1924

Duty free admission of certain re-imported goods.

29.—(1) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to articles liable to any of the duties imposed by sections 15, 16 and 18 to 22 of this Act respectively so far as regards the liability of such articles to any of those duties.

(2) Every such article as is mentioned in the foregoing sub-section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from any of the duties referred to in the said sub-section if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the article had not been imported previous to its exportation; or

(b) that the article had been first imported prior to the date whereon whichever of the duties aforesaid is chargeable on such article first became chargeable; or

(c) that the article had been first imported on or after the date aforesaid and the duty aforesaid had been duly paid thereon.

(3) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.