PART II.

CUSTOMS AND EXCISE.

12. —(1) A customs duty at the rate of five pence on the pound shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1924, and before the 1st day of August, 1925, in lieu of the customs duty at the rate of eight pence on the pound now chargeable.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

13. —(1) The new import duties (except the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1924, by section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of May, 1925.

(2) The duty on records and other means of reproducing music which was first imposed by the said section 12 of the Finance (No. 2) Act, 1915, and was continued up to the 1st day of May, 1924, by the said section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of August, 1924.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued under this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

14. —(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the first day of August, 1924, by section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1924, up to the 1st day of August, 1925.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued under this section with the substitution of the expression “Saorstát Eireann ” for the expression “Great Britain and Ireland.”

15. —(1) A customs duty at the rate of three and three-fifths pence on the pound shall be charged, levied, and paid on all sugar confectionery imported into Saorstát Eireann on or after the 26th day of April, 1924, in addition to any duty which may be chargeable in respect of any spirits contained in such sugar confectionery but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in such sugar confectionery.

(2) In the case of fruit (not liable to duty as fruit) in syrup, containing not more than thirty-three and one-third per cent. of sweetening matter and imported in sealed tins or cans, the duty under this section shall be charged and levied at the reduced rate of one and one-fifth pence on the pound in lieu of the full rate of three and three-fifths pence.

(3) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa or saccharin, and includes breads, biscuits, cakes, cake mixtures, puddings and powders (other than medicinal powders) sweetened with sugar or other sweetening matter except saccharin, and not containing cocoa, and also sweetmeats, caramel, jams, marmalades, and jellies not containing cocoa or saccharin, and also peels and fruits candied, crystallised or otherwise preserved with sugar or any other sweetening matter except saccharin, and not containing cocoa.

(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann ” for the expression “Great Britain and Ireland,” and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.

16. —(1) A customs duty at the rate of sixpence on the pound shall be charged, levied, and paid on all preparations made from or containing cocoa in any form imported into Saorstát Eireann on or after the 26th day of April, 1924, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in any such preparation but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.

17. —The customs duty now chargeable under section 7 of the Finance Act, 1916, on certain table waters specified and defined in that section at the rate of fourpence per gallon shall on and after the 26th day of April, 1924, be charged, levied, and paid at the increased rate of eightpence per gallon.

18. —A customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all candles including tapers and nightlights imported into Saorstát Eireann on or after the 1st day of July, 1924.

19. —(1) A customs duty of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on all boots, shoes, slippers, goloshes, sandals, and clogs, and, with the exceptions hereinafter mentioned, all shaped soles and shaped heels (whether complete or in parts) and all shaped uppers imported into Saorstát Eireann on or after the 5th day of May, 1924.

(2) The duty imposed by this section shall not be charged or levied on any shaped rubber soles or heels, or parts of such soles or heels, intended and capable of being used only for attachment to the soles or heels of complete boots or shoes.

20. —(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall (with the exceptions hereinafter mentioned) be charged, levied, and paid on all empty glass bottles of a kind ordinarily used for bottling beer, wine, or spirits, imported into Saorstát Eireann on or after the 12th day of May, 1924.

(2) The duty imposed by this section shall not be charged or levied on any bottles of clear or white glass, or on any bottles of a kind ordinarily used solely for bottling liqueurs, perfumed spirits, or medicinal spirits and not adaptable for use in bottling other spirits or beer or wine.

21. —A customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all soap, soap substitutes, and soap powders imported into Saorstát Eireann on or after the 1st day of July, 1924, in addition to any duty which may be chargeable in respect of any spirits contained therein.

22. —(1) Every customs entry form (not being a duplicate of any such form) required by law to be furnished by an importer, or the agent of an importer, of goods into Saorstát Eireann on or after the 1st day of September, 1924, shall bear an adhesive stamp of a value equal to the amount of sixpence in respect of each consignment of goods mentioned in the entry form, and such stamp shall be affixed to the entry form by the importer or his agent before the entry form is furnished to the proper Officer of Customs and Excise.

(2) The stamp duty imposed by sub-section (1) of this section on customs entry forms shall, for the purposes of this section and for all other purposes, be deemed to be a duty of customs.

(3) No entry shall be valid for the purposes of the Customs Acts unless it is stamped as required by sub-section (1) of this section.

(4) For the purposes of this section, the word “consignment” means any goods for which an entry is required and in respect of which a separate description must be stated on such entry in accordance with the Official Import List.

(5) The provisions (including the penal provisions) of the Stamp Duties Management Act, 1891, as amended by any subsequent Act, and of section 65 of the Post Office Act, 1908, shall apply to the stamps used for the purposes of this section.

(6) The Revenue Commissioners may make regulations for securing the payment of the stamp duty imposed by this section and generally for giving effect to the provisions of this section.

(7) The provisions of this section shall not apply to entries in respect of goods imported through the Parcels Post.

23. —(1) On and after the passing of this Act sub-section (4) (which exempts certain motor cars and component parts of motor cars from the new import duties therein mentioned) of section 13 of the Finance (No. 2) Act, 1915, shall not apply—

(a) to any motor cars constructed and adapted for use and intended to be used solely as motor omnibuses or in connection with the conveyance of goods or burden in the course of trade or husbandry, or

(b) to any bodies for any such motor cars, imported into Saorstát Eireann on or after the 1st day of July 1924.

(2) Where it is shown to the satisfaction of the Revenue Commissioners that any motor car, imported into Saorstát Eireann on or after the said 1st day of July, 1924, and on which customs duty has been duly paid, is constructed and adapted for use and is intended to be used solely as a motor omnibus or in connection with the conveyance of goods or burden in the course of trade or husbandry, the Revenue Commissioners may, subject to such conditions (if any) as they may think fit to impose, repay such proportion of the customs duty so paid on such motor car as they shall determine to have been paid in respect of the chassis and accessories (if any) of such motor car.

24. —(1) Section 8 of the Finance Act, 1919, in so far as that section applies to unmanufactured tobacco shall as from the 26th day of April, 1924, cease to apply to such tobacco, and on and after the date aforesaid the customs duty on unmanufactured tobacco shall in all cases be charged at the full rate of duty applicable thereto.

(2) For the purposes of this section the expression “manufactured tobacco” shall be substituted for the word “tobacco” in the Second Schedule to the Finance Act, 1919, in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.

25. —(1) Where on or after the 1st day of June, 1924, the customs duty on any individual class of goods liable to any customs duty contained in one consignment or parcel would, when computed according to the laws for the time being in force in relation to customs duties, amount to less than two shillings and sixpence, such customs duties shall (except as hereinafter mentioned) be charged on such goods at the fixed minimum sum of two shillings and sixpence.

(2) This section shall not apply to—

(a) bona fide trade samples consigned to recognised traders; or

(b) any goods which are imported by road, accompanied by the importer, and shown to the satisfaction of the Revenue Commissioners to be imported solely for use as household supplies by the importer, or his family, or (where the importer is a domestic or farm servant) his employer; or

(c) any goods brought into Saorstát Eireann as baggage by any passenger or by any person employed on any conveyance which is being used for the importation of goods by sea, rail, road, or air, or which is itself being imported.

26. —From and after the passing of this Act the duties of excise imposed for or in respect of every pack of playing cards made fit for sale or use in Saorstát Eireann, and for or upon every licence to be taken out annually by any person who shall make as well as sell playing cards in Saorstát Eireann shall cease and determine.

27. —The customs duties chargeable under sub-section (2) of section 81 of the Finance (1909-10) Act, 1910, and Part II of the Third Schedule to that Act on certain specified articles in which spirit is contained or in the manufacture of which spirit is used shall cease to be chargeable as from the 1st day of May, 1924.

28. —The customs duties chargeable under Part I or by virtue of any orders made under Part II of the Safeguarding of Industries Act, 1921, shall cease to be chargeable as from the 12th day of May, 1924.

29. —(1) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to any of the duties imposed by sections 15, 16 and 18 to 22 of this Act respectively so far as regards the liability of such articles to any of those duties.

(2) Every such article as is mentioned in the foregoing sub-section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from any of the duties referred to in the said sub-section if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that the article had not been imported previous to its exportation; or

(b) that the article had been first imported prior to the date whereon whichever of the duties aforesaid is chargeable on such article first became chargeable; or

(c) that the article had been first imported on or after the date aforesaid and the duty aforesaid had been duly paid thereon.

(3) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.

30. —The value of any article for the purposes of this Part of this Act shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.