Finance Act, 1928


Customs and Excise.

Motor car duty.

11.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all motor cars and component parts and accessories of motor cars imported into Saorstát Eireann on or after the 26th day of April, 1928.

(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

(4) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915 , and were continued up to the 1st day of May, 1928, by section 12 of the Finance Act, 1927 (No. 18 of 1927), shall not be charged or levied on any article chargeable with the duty imposed by this section.

(5) In this Part of this Act—

the expression “motor car duty” means the duty imposed by this section, and

the expression “motor cars” includes motor tractors, motor bicycles, and motor tricycles, and also includes vehicles designed solely or primarily for traction by or attachment to motor cars, motor tractors, motor bicycles, or motor tricycles.