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28 1925

FINANCE ACT, 1925

FIRST SCHEDULE.

Rates of Sugar, etc., Duties, Drawbacks, and Allowances.

PART I.

DUTIES.

Articles.

Customs Duty.

Excise Duty.

s.

d.

s.

d.

Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees the cwt.

9

4

9

4

Sugar of a polarisation not exceeding seventy-six degrees the cwt.

4

6

4

6

Sugar of a polarisation—

Exceeding 76 and not exceeding 77 the cwt.

4

7.5

4

7.5

                              77                                        78

4

9.3

4

9.3

                               78                                       79

4

11.1

4

11.1

                               79                                       80

5

0.9

5

0.9

                               80                                       81

5

2.7

5

2.7

                               81                                       82

5

4.5

5

4.5

                               82                                       83

5

6.3

5

6.3

                               83                                       84

5

8.3

5

8.3

                               84                                       85

5

10.3

5

10.3

                               85                                       86

6

0.3

6

0.3

                               86                                       87

6

2.3

6

2.3

                               87                                       88

6

4.6

6

4.6

                               88                                       89

6

6.8

6

6.8

                               89                                       90

6

9.5

6

9.5

                               90                                       91

7

0.2

7

0.2

                               91                                       92

7

2.9

7

2.9

                               92                                       93

7

5.6

7

5.6

                               93                                       94

7

8.2

7

8.2

                               94                                       95

7

10.9

7

10.9

                               95                                       96

8

1.6

8

1.6

                               96                                       97

8

4.3

8

4.3

                               97                                       98

8

7.0

8

7.0

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—

If containing 70 per cent. or more of sweetening matter _____________ the cwt.

5

11

5

11

If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ____________________ the cwt.

4

3

4

3

If containing not more than 50 per cent. of sweetening matter ________________________ the cwt.

2

1

2

1

The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.

Glucose:—

Solid _____________ the cwt.

5

11

5

11

Liquid ____________ the cwt.

4

3

4

3

Saccharin (including substances of a like nature or use) _____________ the oz.

3

0

3

0

PART II.

DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS DRAWBACKS.

Nature of Drawback.

Amount or Rate of Drawback

(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) and which has passed a refinery in Saorstát Eireann.

In the case of molasses produced in bond an amount equal to the duty paid and in any other case an amount equal to the duty which would be chargeable on the importation of the like article.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid in respect of the sugar or glucose.

(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar, on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits _____________ the cwt.

s.   d.

2    1

B.—EXCISE DRAWBACKS.

Nature of Drawback.

Amount or Rate of Drawback.

(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin.

An amount equal to the duty paid.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid in respect of the sugar or glucose.

(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits _____________the cwt.

s.  d.

2   1

(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section two of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.

An amount equal to the drawback which would have been payable on the export of the glucose.

C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTÁT EIREANN AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.

Nature of Allowance.

Rate of Allowance.

(1) Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid ____________________the cwt.

s.   d.

2    1

PART III.

PROVISION AS TO DUTIES.

DRAWBACKS AND ALLOWANCES.

1. The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.

2. Molasses imported into, or produced in bond in, Saorstát Eireann, shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.

3. The customs and excise drawbacks in respect of beer, the excise drawback in respect of glucose deposited in an approved warehouse, and the allowances to refiners on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.

4. The Revenue Commissioners in allowing drawback in respect of any manufactured or prepared goods may, with the consent of the Minister for Finance, in order to facilitate trade, relax any requirement of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.

5. Notwithstanding anything in this Act, drawbacks and allowances shall be allowed and paid at the rates in force before the sixth day of May, nineteen hundred and twenty five, in all cases where it is shown to the satisfaction of the Revenue Commissioners that duties were paid at the rates in force before that date.

6. If any person acts in contravention of any prescribed condition, or any condition imposed by the Revenue Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds.

7. In this Schedule, unless the context otherwise requires—

(a) the expression “duty” means the duty of customs or the duty of excise, as the case may be, imposed by sections 26 or 27 of this Act.

(b) the expression “duty-paid” in relation to any goods means goods in respect of which the Revenue Commissioners have been satisfied that duty has been paid.

(c) the expression “prescribed conditions” means such conditions for the protection of the Revenue in respect of proof or security or otherwise as the Revenue Commissioners may prescribe.