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

Alteration of rate of duty on harness leather and harness.

5.—(1) The customs duty imposed by section 1 of the Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931), shall be charged, levied and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 20th day of October, 1932, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article in lieu of the rate mentioned in the said section 1 .

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the said duty imposed by the said section 1, when charged at the rate fixed 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 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.