Finance Act, 1937

Production of certificates of origin in duplicate.

14.—Whenever an officer of customs requires, under section 65 of the Customs Consolidation Act, 1876 , as amended by section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), or under section 1 of the Revenue Act, 1909 , as similarly amended, the importer of any goods or his agent to produce a certificate indicating the true origin of such goods, such officer may require such importer or his agent to produce such certificate in duplicate and, where the origin of such goods as stated in such certificate is a country between which and Saorstát Eireann a trade agreement is in force, such officer may transmit one duplicate of such certificate through the appropriate channels to a diplomatic representative or a consular or other officer of the government of such country.