Finance (Customs and Stamp Duties) Act, 1929
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PART I. Customs Duties. | ||
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Duty on woven tissues of wool or worsted. |
1.—(1) A customs duty of an amount equal to twenty-five per cent. of the value of the article shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 21st day of February, 1929, and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and of a value exceeding one shilling and sixpence per square yard. | |
(2) Whenever the Revenue Commissioners are satisfied that any woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purposes of their printing business or for use as ironing cloths by laundrymen or tailors, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section. | ||
(3) Whenever the Revenue Commissioners are satisfied that any woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section. | ||
(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section. | ||
(5) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section in like manner as if woven tissues made wholly or partly of wool or worsted were mentioned in the Second Schedule to that Act as goods to which four-fifths of the full rate is made applicable as a preferential rate but with the substitution in the said section of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.” | ||
(6) The value of any article shall for all the purposes of this section 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. | ||
(7) The duty imposed by this section is hereby placed under the care and management of the Revenue Commissioners. | ||
(8) This section shall be deemed to have come into force on and shall take effect as on and from the 21st day of February, 1929. |