First Previous (THIRD SCHEDULE. Provisions of the Finance Act, 1932, Amended or Terminated.)

34 1932

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

FOURTH SCHEDULE.

Provisions of Finance (Customs Duties) (No. 2) Act, 1932 , Amended or Terminated.

Ref. No.

Provision of the Finance (Customs Duties) (No. 2) Act, 1932

Nature of Amendment or Termination

Effect of Amendment or Termination

1

Section 1 , sub-section (2).

By deleting all from the words “Second Schedule” to the end of the subsection and inserting in lieu thereof the words “articles chargeable with the said duty were mentioned 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.”

In respect of all articles imported on or after the 23rd day of November, 1932.

2

Section 3 .

(a) In sub-section (2), by deleting all from the words “which were by way” to the end of the sub-section and inserting in lieu thereof the words “to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list.”

In respect of all articles imported on or after the 23rd day of November, 1932.

(b) At the end of the section, by inserting the following sub-section, that is to say:—

“(3) 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 the duty imposed by this section any articles chargeable with that 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.”

3

Section 4 .

By inserting at the end of the section the following sub-sections, that is to say:—

As from the passing of this Act.

“(4) The duty imposed by this section shall not be charged or levied on shaped rubber soles or heels which, in the opinion of the Revenue Commissioners, are intended and capable of being used only for attachment to the soles or heels of complete boots, shoes, slippers, goloshes, sandals, or clogs, nor on component parts of any such shaped rubber soles or heels.

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

(6) 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.

(7) 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.”

4

Section 5 , sub-section (1).

By inserting, after the word “blades” and before the closing bracket, the words “and other than spades and shovels which, in the opinion of the Revenue Commissioners, are suitable only for domestic indoor use.”

As from the passing of this Act.

5

Section 7 .

(a) At the end of subsection (2), by inserting the following words and paragraphs, that is to say:—

As from the passing of this Act.

“nor

(l) on any component part or accessory of personal clothing or wearing apparel which, in the

opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor

(m) on any article which, in the opinion of the Revenue Commissioners, is constructed, designed, and intended for use by persons in the course of their employment as a protection against injury or disease.”

(b) By inserting at the end of the section the following sub-sections, that is to say:—

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

(8) Any article liable to the duty imposed by this section which is reimported 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.

(9) 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.”

6

Section 8 . sub-section (2).

By inserting at the end of the sub-section the following paragraph, that is to say:—

As from the passing of this Act.

“(c) on any brushes or brooms mounted with gold, silver, platinum, ivory, or tortoise-shell, or with either gold or silver combined with enamel.”

7

Section 9 .

(a) In sub-section (4), by deleting the words “or for use in the upholstering of furniture or vehicles.”

As from the passing of this Act.

(b) In sub-section (6), by deleting the words “process of shrinking” wherever they occur and inserting in lieu thereof in every case the words “process of proofing or the process of shrinking or both those processes.”

(c) By inserting at the end of the section the following sub-sections, that is to say:—

“(7) The duty imposed by this section shall not be charged or levied on any woven tissue which is shown, to the satisfaction of the Revenue Commissioners, to have been subjected before importation to a process of proofing by being backed or coated with a rubber or similar solution.

(8) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this subsection, would be chargeable with the duty imposed by this section is suitable and intended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.”

8

Section 11 .

By inserting at the end of the section the following sub-section, that is to say:—

As from the passing of this Act.

“(6) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

(a) casters,

(b) apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction,

(c) component parts of any such apparatus as is mentioned in the next preceding paragraph,

(d) ladders,

(e) baskets,

(f) pictures,

(g) picture frames.”

9

Section 15 , sub-section (1).

The duty imposed by section 15 shall cease to be chargeable or leviable on articles mentioned in paragraph (b) of sub-section (1) of that section.

As on and from the 20th day of October, 1932.