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

Duty on bread.

4.—(1) There shall be charged, levied and paid on all bread (including unsweetened biscuits, buns, and cakes) imported into Saorstát Eireann on or after the 27th day of October, 1932, a customs duty of one halfpenny the pound.

(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 the duty imposed by this section any articles chargeable with 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.