Finance Act, 1932

Duty on musical instruments, clocks and watches.

16.—(1) A duty of customs 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 every of the following articles imported into Saorstát Eireann on or after the 1st day of May, 1932, that is to say:—

(a) musical instruments, including gramophones, pianolas, and other similar instruments;

(b) accessories and component parts of musical instruments (excluding records and other means of reproducing music);

(c) clocks and watches and component parts of clocks and watches.

(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 the articles chargeable with the said duty were mentioned 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.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise.

(4) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

(5) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid.

(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.