Next (FIRST SCHEDULE. Certain Customs Duties.)

34 1932

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Number 34 of 1932.


FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1932.


ARRANGEMENT OF SECTIONS

Section

1.

Imposition of duties in the First Schedule.

2.

Imposition of duties in the Second Schedule.

3.

Duty on lubricating grease.

4.

Duty on bread.

5.

Alteration of rate of duty on harness leather and harness.

6.

Alteration of rate of duty on personal clothing and wearing apparel.

7.

Alteration of rate of motor car duty.

8.

Exemption from cinematograph film duty.

9.

Exemption from duty on wheat flour and wheat meal.

10.

Authorisation of repayment of duty in certain cases.

11.

Allowance in respect of nicotine and tobacco extract.

12.

General exemption of articles imported solely for exhibition, etc.

13.

Amendment and termination of certain provisions of the Finance Act, 1932.

14.

Amendment and termination of certain provisions of the Finance (Customs Duties) (No. 2) Act, 1932.

15.

Continuation of licences to import.

16.

Computation of value of articles.

17.

Penalty for contravention of conditions.

18.

Care and management of duties.

19.

Short title and construction.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

FOURTH SCHEDULE.


Acts Referred to

Finance (Customs Duties) (No. 2) Act, 1931

No. 39 of 1931

Finance (Customs Duties) (No. 2) Act, 1932

No. 11 of 1932

Finance Act, 1928

No. 11 of 1928

Finance Act, 1931

No. 31 of 1931

Finance Act, 1932

No. 20 of 1932

Finance (Customs Duties) (No. 3) Act, 1932

No. 22 of 1932

Provisional Collection of Taxes Act, 1927

No. 7 of 1927

Finance Act, 1924

No. 27 of 1924

Finance (Customs Duties) Act, 1932

No. 5 of 1932

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Number 34 of 1932.


FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1932.


AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [24th December, 1932.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

Imposition of duties in the First Schedule.

1. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 20th day of October, 1932, a customs duty at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.

(3) Where a percentage is stated in the third or the fourth column of Part 1 of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(4) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to a duty imposed by this section.

(7) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation, or

(b) that such article had been imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or

(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(8) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(9) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

Imposition of duties in the Second Schedule.

2. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of November, 1932, a customs duty at the rate stated in the third column of the said Second Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of duty stated in the fourth column of the Second Schedule to this Act opposite the mention of such article in the second column of that Schedule is made applicable as a preferential rate and such article were included in that list.

(3) Where a percentage is stated in the third or the fourth column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty of an amount equal to that percentage of the value of such article.

(4) The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of that Schedule of any article shall apply and have effect in relation to the duty imposed by this section on that article.

(5) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any duty imposed by this section all or any articles (not being articles in respect of which a power of issuing licences to import is contained in the fifth column of the Second Schedule to this Act) chargeable with any such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

(6) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

Duty on lubricating grease.

3. —(1) There shall be charged, levied, and paid on all lubricating grease imported into Saorstát Eireann on or after the 10th day of November, 1932, a duty of customs of an amount equal to thirty-seven and one-half per cent. of the value of the article.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods in the opinion of the Revenue Commissioners, are substantially mixtures or blends of lubricating greases or are suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, section 7 of the Finance Act, 1901, shall not apply in respect of the lubricating grease contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876.

(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of lubricating greases and are not suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the lubricating grease contained in such goods.

(5) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.

(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to the duty imposed by this section.

(7) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation, or

(b) that such article had been imported prior to its exportation but was not liable to any duty at the time of such importation, or

(c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(8) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(9) In this section the expression “lubricating grease” means any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than fifteen per cent. by weight of the mixture consists of unsaponified oil.

Duty on bread.

4. —(1) There shall be charged, levied and paid on all bread (including unsweetened biscuits, buns, and cakes) imported into Saorstát Eireann on or after the 27th day of October, 1932, a customs duty of one halfpenny the pound.

(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

Alteration of rate of duty on harness leather and harness.

5. —(1) The customs duty imposed by section 1 of the Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931), shall be charged, levied and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 20th day of October, 1932, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article in lieu of the rate mentioned in the said section 1 .

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the said duty imposed by the said section 1, when charged at the rate fixed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

Alteration of rate of duty on personal clothing and wearing apparel.

6. —(1) The customs duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 20th day of October, 1932, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7 , that is to say:—

(a) on all shirts and collars and all component parts and accessories of shirts or collars—at the rate of an amount equal to forty-five per cent. of the value of the article;

(b) on all embroidered handkerchiefs and all component parts and accessories of such handkerchiefs—at the rate of an amount equal to ninety per cent. of the value of the article;

(c) on all underclothing of silk (including crepe-de-chine, spun silk, and Japanese silk) intended for use by women, girls, or children and all component parts and accessories of any such underclothing—at the rate of an amount equal to ninety per cent. of the value of the article.

(2) The provisions of section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932 , as amended by this Act shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as they apply to the said duty when charged at rates fixed by the said section 7 .

Alteration of rate of motor car duty.

7. —(1) The customs duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles imported into Saorstát Eireann after the passing of this Act at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 11 or any such amending enactment as aforesaid, that is to say:—

(a) on all parts of motor cars which are, in the opinion of the Revenue Commissioners, engine assemblies as defined by regulations made by the Revenue Commissioners, transmission assemblies as similarly defined, or propelling gear assemblies as similarly defined—at the rate of an amount equal to fifteen per cent. of the value of the article;

(b) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are either radiators, lamps, or starting motors and are imported separately—at the rate of an amount equal to fifteen per cent. of the value of the article;

(c) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or assembled metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass or wood, and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver—at the rate of an amount equal to forty per cent. of the value of the article.

(2) The customs duty imposed by the said section 11 of the Finance Act, 1928 , as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann after the passing of this Act, that is to say:—

(a) on any component parts or accessories of motor car chassis (other than engine blocks, crankshafts and piston connecting rods) which, in the opinion of the Revenue Commissioners, are not assembled otherwise than by welding, soldering, or other like process;

(b) on any component parts or accessories (other than doors and complete body shells) of motor car bodies which, in the opinion of the Revenue Commissioners, are not assembled and are suitable only for incorporation in or use as an accessory of the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.

(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with duty at a rate fixed by this section are required to be imported by a manufacturer for use in a process of manufacture in Saorstát Eireann, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import such articles without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression “motor car body” has the same meaning as it has in section 14 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

Exemption from cinematograph film duty.

8. —Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any cinematograph film of a width of 16 millimetres or over, whether positive or negative, which was or is imported into Saorstát Eireann on or after the 1st day of December, 1931 (whether before or after the passing of this Act) and was or is chargeable on such importation with the duty imposed by section 10 of the Finance Act, 1931 (No. 31 of 1931), or the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), either—

(a) that the production of such film was organised by persons whose chief or only place of business was in Saorstát Eireann and that the producer of such film and the majority of the artists employed in the production thereof were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, or

(b) that such film was produced wholly or mainly in Saorstát Eireann and that the majority of the artists employed in the production of such film were at the time of such production nationals of and ordinarily resident in Saorstát Eireann,

the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, allow such film to be imported without payment of the duty imposed by whichever of the said sections 10 and 17 is applicable or repay any such duty already paid.

Exemption from duty on wheat flour and wheat meal.

9. —Any article chargeable with the duty imposed by section 1 of the Finance (Customs Duties) (No. 3) Act, 1932 (No. 22 of 1932), which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of the said duty.

Authorisation of repayment of duty in certain cases.

10. —Where the Minister for Finance is satisfied in respect of any consignment of bacon imported into Saorstát Eireann on or after the 26th day of July, 1932—

(a) that the importer of such bacon was at the time of the importation thereof either a person ordinarily resident in Saorstát Eireann or a partnership or company having its only place or all its places of business in Saorstát Eireann, and

(b) that customs duty was paid by such importer on such bacon at the rate fixed by paragraph 3 of the Emergency Imposition of Duties (No. 1) Order, 1932, and

(c) that such bacon had been bought and paid for by such importer before the 26th day of July, 1932,

the said Minister may, out of moneys provided by the Oireachtas, pay to such importer the amount by which the customs duty actually paid as aforesaid on such bacon by such importer exceeded the amount of the customs duty which would have been chargeable and payable on such bacon at the said importation thereof if the said order had not been made.

Allowance in respect of nicotine and tobacco extract.

11. —(1) Subject to compliance with such conditions (if any) as the Revenue Commissioners may think fit to impose, there shall be payable in respect of any nicotine or tobacco extract manufactured from tobacco in Saorstát Eireann and any preparation in the manufacture of which any such nicotine or tobacco extract is used as an ingredient, on the exportation of such nicotine, extract, or preparation, to the exporter thereof an allowance at such rate (not exceeding the increased cost of such nicotine, extract, or preparation due to restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue) as the Minister for Finance shall from time to time determine.

(2) Every person who manufactures from tobacco in Saorstát Eireann any nicotine or tobacco extract shall furnish to the Revenue Commissioners on demand all information in his possession or procurement relating to the increased cost arising from restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue.

(3) Any person who fails to comply with a condition imposed by the Revenue Commissioners under this section or who, on demand made by the Revenue Commissioners under this section, furnishes to the Revenue Commissioners any information or alleged information which is to his knowledge false or misleading shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.

General exemption of articles imported solely for exhibition, etc.

12. —Whenever the Revenue Commissioners are satisfied that any article imported into Saorstát Eireann and chargeable on such importation with any duty of customs imposed by this or any other enactment (whether past or future) is so imported solely for the purpose of any competition, exhibition, show, or demonstration or any similar purpose and is not intended to be sold or offered for sale in Saorstát Eireann and is intended to be exported on the fulfilment of such purpose, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of such duty or repay any such duty paid on such importation.

Amendment and termination of certain provisions of the Finance Act, 1932 .

13. —The several provisions of the Finance Act, 1932 (No. 20 of 1932), mentioned in the second column of the Third Schedule to this Act shall be and are hereby amended or terminated (as the case may be) in the manner stated in the third column and with effect as stated in the fourth column of the said Third Schedule opposite the mention of each such provision in the said second column, and the said Finance Act, 1932 , shall be construed and have effect accordingly.

Amendment and termination of certain provisions of the Finance (Customs Duties) (No. 2) Act, 1932 .

14. —The several provisions of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), mentioned in the second column of the Fourth Schedule to this Act shall be and are hereby amended or terminated (as the case may be) in the manner stated in the third column and with effect as stated in the fourth column of the said Fourth Schedule opposite the mention of each such provision in the said second column, and the said Finance (Customs Duties) (No. 2) Act, 1932 , shall be construed and have effect accordingly.

Continuation of licences to import.

15. —Wherever—

(a) a duty of customs (in this section referred to as the new duty) is imposed by this Act on articles of a specified description, and

(b) a power is conferred by this Act on any person to issue licences for the importation of articles of the said description without payment of the new duty, and

(c) immediately before the commencement, by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), of the new duty, articles of the said description were subject to a duty of customs (in this Act referred to as the old duty) howsoever imposed, and

(d) immediately before such commencement power was vested in some person to issue licences for the importation of articles of the said description without payment of the old duty, and

(e) licences (in this section referred to as existing licences) were issued under the last-mentioned power before such commencement and were unrevoked, unexpired, and unexhausted at such commencement,

there and in every such case every such existing licence shall continue in force in accordance with the terms thereof with the substitution therein of the new duty for the old duty and subject to revocation at any time by the person having power to issue licences in respect of the new duty.

Computation of value of articles.

16. —The value of any article for the purposes of this Act shall be taken to be the price which an importer would give for such article if such 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.

Penalty for contravention of conditions.

17. —If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds and all the articles liable to duty in respect of which such act was done shall be forfeited.

Care and management of duties.

18. —The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

19. —(1) This Act may be cited as the Finance (Customs Duties) (No. 4) Act, 1932.

(2) This Act shall be construed as one with the Customs Acts.