Finance Act, 1935
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Duty on fruit imported in syrup. |
15.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:— | |
(a) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages—a duty of customs at the rate of four and four-fifths pence the pound; | ||
(b) on all other fruits imported in syrup in sealed tins or cans—a duty of customs at the rate of two and two-fifths pence the pound. | ||
(2) The following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the several duties of customs imposed by the preceding sub-section of this section, that is to say:— | ||
(a) in respect of the duty mentioned in paragraph (a) of the said preceding sub-section—the rate of four pence the pound; | ||
(b) in respect of the duty mentioned in paragraph (b) of the said preceding sub-section—the rate of two pence the pound. | ||
(3) Each of the duties imposed by this section is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article. |