Finance Act, 1932

Duty on tea.

14.—(1) There shall be charged, levied and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1932, a duty of customs at the rate of sixpence the pound.

(2) 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,” and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin 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 and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.