Finance Act, 1935

Re-importation after undergoing process abroad.

28.—(1) Whenever an article which is chargeable on importation into Saorstát Eireann with a duty of customs calculated by reference to the value of the article is exported from Saorstát Eireann, and is subsequently reimported into Saorstát Eireann after having been subjected to any process (whether of repair, further manufacture, or otherwise) outside Saorstát Eireann, and would, if it had not been so subjected to such process, be exempt from the said duty on such reimportation, then and in every such case—

(a) if the form or character of such article has, in the opinion of the Revenue Commissioners, been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, and shall be so charged, levied, and paid on the whole value of such article at the time of such reimportation, and

(b) if the form or character of such article has, in the opinion aforesaid, not been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, but shall be so charged, levied, and paid only on the amount by which, in the opinion aforesaid, the value of such article at the time of its exportation from Saorstát Eireann was increased by subjection to such process.

(2) When computing, for the purposes of this section, the amount by which the value of an article has been increased by subjection to a process, the Revenue Commissioners may, if they think fit, fix the said amount by reference to the sum which is shown to their satisfaction to have been paid for the execution of such process on or in respect of such article.

(3) Nothing in this section shall operate to repeal, restrict, or affect any exemption from any particular duty of customs conferred by any enactment on the reimportation into Saorstát Eireann of articles which have been subjected to a specified process outside Saorstát Eireann and have been exported from Saorstát Eireann for the purpose of being subjected to that process.