Finance Act, 1946

Exemption or gifts of food from minimum charge of customs duty.

15.Section 25 of the Finance Act, 1924 (No. 27 of 1924), as amended by section 8 of the Finance Act, 1937 (No. 18 of 1937), and section 9 of the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938), shall not apply to articles which, in the opinion of the Revenue Commissioners, are food, where it is shown to the satisfaction of the Revenue Commissioners that the articles are being imported as a gift to a person in the State.