Finance (Agreement With United Kingdom) Act, 1938

Duty on coal.

4.—(1) Save as is otherwise provided by this section, a duty of customs at the rate of three shillings the ton shall be charged, levied, and paid on every of the following articles imported on or after the appointed day, that is to say:—

(a) coal, culm, shale, slack, and coke, and

(b) solid fuel which, in the opinion of the Revenue Commissioners, is composed wholly or mainly of coal or coal dust.

(2) The duty imposed by this section shall not be charged or levied on any article which is shown, to the satisfaction of the Revenue Commissioners, to have been produced or manufactured in the United Kingdom or in the Dominion of Canada.