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

Duty on personal clothing and wearing apparel.

7.—(1) In lieu of the duties now chargeable under section 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent enactments, a duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on every of the articles mentioned in this sub-section imported into Saorstát Eireann on or after the 26th day of April, 1932, that is to say:—

(a) on all suits, overcoats, hats, and caps made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men or boys, all proofed personal clothing and wearing apparel (not including umbrellas), all personal clothing and wearing apparel (except gloves) wholly or mainly made of leather or leather substitutes, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to sixty per cent. of the value of the article;

(b) on all shirts and collars not made of woven tissues which are wholly or partly of wool or worsted, all straw hats, all felt hats, all hats of any description (other than straw hats and felt hats) intended for wear by women or girls, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to twenty-two and one-half per cent. of the value of the article;

(c) on all gloves, guards, and protectors which, in the opinion of the Revenue Commissioners, are constructed, designed, and intended solely for use in sport, all bathing costumes, bathing caps, and bathing wraps, and all clothing which is suitable and intended for use when wading—an amount equal to fifteen per cent. of the value of the article;

(d) on all personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household—an amount equal to twenty-five per cent. of the value of the article;

(e) on all personal clothing and wearing apparel not mentioned in any of the foregoing paragraphs of this sub-section and all component parts and accessories of any such personal clothing or wearing apparel—an amount equal to forty-five per cent. of the value of the article.

(2) The duty imposed by this section shall not be charged or levied—

(a) on boots, shoes, slippers, goloshes, sandals, or clogs or component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor

(c) on any component part of personal clothing or wearing apparel made wholly or mainly of non-textile material other than leather, nor

(d) on any component part of personal clothing or wearing apparel made wholly or mainly of leather and suitable for and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any component parts of umbrellas, nor

(g) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(h) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from such clothing or apparel, nor

(i) on any component parts of corsets made wholly or mainly of non-textile materials, nor

(j) on hoods and shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor

(k) on component parts of gloves made of leather or material similar to leather, where such component parts are imported into Saorstát Eireann before the 1st day of July, 1933, and, in the opinion of the Revenue Commissioners, are not substantially completely manufactured gloves.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section (except the duty mentioned in paragraph (d) of sub-section (1) of this section) with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland”’ and as though the articles chargeable with the said duty (except as aforesaid) were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel 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 article to be imported without payment of the duty imposed by this section.

(6) In this section the expression “wearing apparel” includes pocket handkerchiefs and umbrellas.