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20 1932

FINANCE ACT, 1932

SECOND SCHEDULE.

Certain Customs Duties.

Ref. No.

Description of Articles liable to Duty.

Rate of Duty

Rate of Preferential Duty

Special Provisions

1

Varnish not made with or containing spirit.

per gallon 7s. 6d.

per gallon 5s. 0d.

The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

2

Compositions made of plaster of paris in sheets or slabs.

per sq. yd. sixpence

per sq. yd. fourpence

The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

3

Newspapers and periodicals wholly or mainly in the English language (excluding daily newspapers and also excluding foreign Government publications and also excluding newspapers and periodicals which are, in the opinion of the Revenue Commissioners, trade or craft, or trade union, or scientific, or religious, or educational publications) imported in bulk quantities and of which the superficial area of page or front cover does not exceed three hundred and twenty square inches.

per copy one penny

per copy three-farthings

The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

Where it is shown to the satisfaction of the Revenue Commissioners that any newspaper or periodical on which this duty has been paid has not been used in Saorstát Eireann and has been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publishers to such importer in respect of such newspaper or periodical, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such newspaper or periodical.

Where the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, 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 this duty.

4

Matches which, except as regards the heads thereof, are composed of or contain cardboard, or any substance other than wood:—

This duty is in lieu of the duty imposed by Section 11 of the Finance Act, 1927 (No. 18 of 1927).

When in boxes or other containers containing:—

not more than 20 matches.

per 1,000 containers 20s. 8d.

more than 20 but not more than 50 matches.

per 144 containers 7s. 8d.

more than 50 but not more than 75 matches.

11s. 6d.

more than 75 matches, for every 25 or part of 25 matches so contained

2s. 8d.

5

Playing Cards

per dozen packs 9s. 0d.

per dozen packs 6s. 0d.

This duty is in lieu of the duty imposed by the Customs Tariff Act, 1876. The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

6

Books which are, in the opinion of the Revenue Commissioners, novels and are printed in the English language and bound in any material.

per copy three-half-pence

per copy one penny

The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty.

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty. Where the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, 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 this duty.