Finance (Customs Duties) (No. 4) Act, 1932

Imposition of duties in the Second Schedule.

2.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of November, 1932, a customs duty at the rate stated in the third column of the said Second Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of duty stated in the fourth column of the Second Schedule to this Act opposite the mention of such article in the second column of that Schedule is made applicable as a preferential rate and such article were included in that list.

(3) Where a percentage is stated in the third or the fourth column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty of an amount equal to that percentage of the value of such article.

(4) The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of that Schedule of any article shall apply and have effect in relation to the duty imposed by this section on that article.

(5) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any duty imposed by this section all or any articles (not being articles in respect of which a power of issuing licences to import is contained in the fifth column of the Second Schedule to this Act) chargeable with any such duty 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.

(6) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.