Finance (Customs Duties) (No. 4) Act, 1932
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Alteration of rate of motor car duty. |
7.—(1) The customs duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles imported into Saorstát Eireann after the passing of this Act at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 11 or any such amending enactment as aforesaid, that is to say:— | |
(a) on all parts of motor cars which are, in the opinion of the Revenue Commissioners, engine assemblies as defined by regulations made by the Revenue Commissioners, transmission assemblies as similarly defined, or propelling gear assemblies as similarly defined—at the rate of an amount equal to fifteen per cent. of the value of the article; | ||
(b) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are either radiators, lamps, or starting motors and are imported separately—at the rate of an amount equal to fifteen per cent. of the value of the article; | ||
(c) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or assembled metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass or wood, and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver—at the rate of an amount equal to forty per cent. of the value of the article. | ||
(2) The customs duty imposed by the said section 11 of the Finance Act, 1928 , as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann after the passing of this Act, that is to say:— | ||
(a) on any component parts or accessories of motor car chassis (other than engine blocks, crankshafts and piston connecting rods) which, in the opinion of the Revenue Commissioners, are not assembled otherwise than by welding, soldering, or other like process; | ||
(b) on any component parts or accessories (other than doors and complete body shells) of motor car bodies which, in the opinion of the Revenue Commissioners, are not assembled and are suitable only for incorporation in or use as an accessory of the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver. | ||
(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with duty at a rate fixed by this section are required to be imported by a manufacturer for use in a process of manufacture in Saorstát Eireann, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import such articles without payment of the said 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. | ||
(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression “motor car body” has the same meaning as it has in section 14 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). |