Finance (Customs Duties) (No. 2) Act, 1932


Articles Liable To Duty As Agricultural Machinery.

1. Machines of all descriptions (other than machines driven by an internal combustion engine incorporated in the machine) for use in cutting turnips, mangolds or other roots, but excluding machines for use in the combined process of cleaning and cutting roots.

2. Agricultural machinery (other than machinery designed and constructed for operation or haulage in operation by mechanical power) of any of the following descriptions, that is to say:—

grass mowers (except lawn mowers), with or without reaping attachments,

wheel rakes,

tumbler rakes,

swathe turners,

hay tedders (excluding hay kickers),

hay collectors (not exceeding 15 ft. in width),

hay carts or bogeys,

horse drawn agricultural sprayers (excluding powder sprayers),

chaff cutters,

oil cake breakers,


spring tooth harrows and zig-zag harrows,

one-wheeled horse drawn grubbers and hoes,

corn drills,

disc drill-cleaners,

beet lifters, excluding combined beet lifters and toppers,

single and double turnip and mangold seed sowing machines,

grass and clover seed barrows,

horse drawn land rollers,

potato diggers,

manure distributors, excluding combined ridgers and distributors.

3. Component parts of any of the machines or machinery mentioned in either of the foregoing paragraphs of this Schedule, but excluding the following component parts, that is to say:—

(a) tines and helpers for spring tooth harrows,

tines for swathe turners,

coil springs,


steel fingers for grass mowers,

brass nozzles and rubber tubes for agricultural sprayers,

spiral steel tubes,

steel discs;

(b) castings not machined;

(c) steel bars and iron tubes which require a process of machining before being capable of use as parts of agricultural machinery;

(d) any article which does not exceed five shillings in value.