Finance (Customs Duties) (No. 3) Act, 1932

Duty on wheat flour and wheat meal.

1.—(1) A duty of customs at the rate of five shillings the two hundred and eighty pounds shall be charged, levied and paid on all goods of any of the following descriptions imported into Saorstát Eireann on or after the 7th day of July, 1932, that is to say, wheat flour, wheat meal milled wholly or mainly from wheat, and preparations (other than bread, biscuits, buns and cakes) in the manufacture of which wheat flour or wheat meal milled wholly or mainly from wheat has been used.

(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that wheat flour or wheat meal milled wholly or mainly from wheat is not obtainable from manufacturers in Saorstát Eireann in sufficient quantities, or in suitable condition, or at all, or whenever the Minister for Finance, after such consultation as aforesaid, considers it desirable, the Revenue Commissioners may by licence authorise any person, subject to compliance with such conditions (if any) as they may think fit to impose, to import without payment of the duty imposed by this section such wheat meal or wheat flour as aforesaid either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

(3) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under the next preceding sub-section, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and the goods in respect of which such offence is committed shall be forfeited.