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14 1952

FINANCE ACT, 1952

PART II.

Customs and Excise.

Mineral hydrocarbon light oil.

6. —(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid—

(a) during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 7 of the Finance Act, 1951 (No. 15 of 1951), and

(b) as on and from the 17th day of April, 1952, at the rate of one shilling and nine and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall—

(a) in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, or is used by such manufacturer during that period for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1951 , and

(b) in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 17th day of April, 1952, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil be charged, levied and paid at the rate of one shilling and seven and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.

Hydrocarbon oil.

7. —(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 8 of the Finance Act, 1951 (No. 15 of 1951).

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 8 of the Finance Act, 1951 .

(3) The duty of excise imposed by section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 3rd day of April, 1952, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 8 of the Finance Act, 1951 .

(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling and six pence the gallon, be allowed at the rate of one shilling and six pence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 8 of the Finance Act, 1951 .

Spirits.

8. —(1) The Finance Act, 1920, as amended by section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall, as on and from the 3rd day of April, 1952, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 6, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.

(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rate of eight pounds, sixteen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).

Beer—customs duties.

9. —(1) In lieu of the duties of customs imposed by subsection (1) of section 9 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 6 of the Finance Act, 1948 (No. 12 of 1948), there shall, as on and from the 3rd day of April, 1952, be charged, levied and paid on all mum, spruce or black beer, Berlin white beer and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say:

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees, thirty-eight pounds, fourteen shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees, forty-five pounds, eight shillings.

(2) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Finance (No. 2) Act, 1947 , as amended by section 6 of the Finance Act, 1948 , there shall, as on and from the 3rd day of April, 1952, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing subsection of this section) imported into the State, a duty of customs at the rate of nine pounds, thirteen shillings and six pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.

Beer—excise duties.

10. —(1) In lieu of the duty of excise imposed by section 10 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 7 of the Finance Act, 1948 (No. 12 of 1948), there shall be charged, levied and paid on all beer brewed within the State on or after the 3rd day of April, 1952, a duty of excise at the rate of nine pounds, thirteen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.

Increase of rebate on beer brewed from home malted cereals.

11. Section 41 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 15 of the Finance Act, 1940 (No. 14 of 1940), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1951, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in that section, as so amended, to a rate of ten shillings per standard barrel were a reference to a rate of one pound ten shillings per standard barrel.

Tobacco.

12. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 8 of the Finance Act, 1948 (No. 12 of 1948).

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 16 of the Finance Act, 1949 (No. 13 of 1949).

(3) Subsections (3) and (4) of the said section 19 of the Finance Act, 1934 , and subsection (5) thereof subject to subsection (4) of this section, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the Second Schedule to this Act, and for the purpose of such application references in the said subsections (3), (4) and (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932 , as amended by section 18 of the Finance Act, 1934 , and in subsection (5) of section 19 of the Finance Act, 1934 , shall, on and from the 3rd day of April, 1952, be at the rate of five pence per pound.

(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 3rd day of April, 1952, be at the rate of nine shillings and eight pence per pound.

(6) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949 , the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part I of the Second Schedule to this Act, subject to each of those rates being reduced by the amount by which the corresponding rate specified in the said Second Schedule to the Finance Act, 1949 , is less than the corresponding rate specified in Part I of the Second Schedule to the Finance Act, 1948 .

Tobacco (excise duty on certain stocks).

13. —(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 2nd day of April, 1952, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, eleven shillings for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, eleven shillings for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff, other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 2nd day of April, 1952, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(3) Every licensed manufacturer of tobacco shall, not later than the 9th day of April, 1952, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 2nd day of April, 1952, in any place in the State other than a bonded warehouse.

(4) Every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 2nd day of April, 1952.

(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 9th day of April, 1952, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 2nd day of April, 1952, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of January, 1953, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

Termination of entertainments duty in respect of ball or dance.

14. —(1) On and after the 1st day of August, 1952, the excise duty referred to as entertainments duty in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any ball or dance.

(2) Subsections (1) and (2) of section 12 of the Finance Act, 1949 (No. 13 of 1949), are hereby repealed as on and from the 1st day of August, 1952.

Valuation of imported goods.

15. —(1) (a) For the purpose of any enactment (whether contained in an Act or an Order) for the time being in force under which a duty of customs is chargeable on goods by reference to their value, the value of any imported goods shall, whether it is or is not otherwise specifically provided, be that laid down in the Third Schedule to this Act, and duty shall be paid on that value:

Provided that, in the case of goods imported under a contract of sale and entered for home consumption, duty shall be deemed to have been paid on that value if, before the goods are delivered for home consumption, duty is tendered and accepted on a declared value based on the contract price.

(b) The value of any imported goods which it is otherwise necessary to value for the purpose of any enactment (whether contained in an Act or an Order) for the time being in force relating to the customs shall, unless it is otherwise specifically provided, also be that laid down in the Third Schedule to this Act.

(2) For the purpose of the proviso to paragraph (a) of subsection (1) of this section—

(a) the declared value of any goods is their value as declared by or on behalf of the importer in making entry of the goods for home consumption;

(b) that value shall be deemed to be based on the contract price if, but only if, it represents that price properly adjusted to take account of circumstances differentiating the contract from such a contract of sale as is contemplated by the Third Schedule to this Act;

(c) the rate of exchange to be used for determining the equivalent in Irish currency of any foreign currency shall be the selling rate in the State on the date on which the goods are entered for home consumption.

(3) The Revenue Commissioners may make regulations for the purpose of giving effect to the provisions of the foregoing subsections of this section, and in particular for requiring any importer or other person concerned with the importation of goods to furnish to the Revenue Commissioners, in such form as they may require, such information as is, in their opinion, necessary for a proper valuation of the goods, and to produce any books of account or other documents of whatever nature relating to the purchase, importation, or sale of the goods by that person.

(4) Where a person contravenes, or refuses or fails to comply with, any regulation made under subsection (3) of this section, he shall be guilty of an offence and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.

Release of imported goods.

16. —(1) Where it is impracticable immediately to ascertain whether any or what duty of customs is payable in respect of any imported goods which are entered for home use, whether on importation or from warehouse, the Revenue Commissioners may, if they think fit, allow the goods to be delivered without payment of duty upon the giving by the importer or his agent of security for payment of the duty by deposit of money or otherwise to their satisfaction.

(2) The Revenue Commissioners may, for the purposes of subsection (1) of this section, treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer or his agent, and in that event the importer or his agent shall supply the remaining particulars as soon as may be to the Revenue Commissioners.

(3) Where goods are allowed to be delivered under this section, the Revenue Commissioners shall, when they have determined the amount of duty which is payable, give to the importer or his agent a notice specifying that amount, and that amount shall, subject to the provisions of subsection (4) of this section, be deemed to be the proper duty payable, and that amount shall be paid or, where a deposit has been made under subsection (1) of this section, such additional amount shall be paid, or such amount shall be repaid, as may be required.

(4) Sections 30 and 31 of the Customs Consolidation Act, 1876 (which relate to disputes respecting duties of customs) shall apply in relation to the amount specified in such a notice as aforesaid as if, on the date of the notice, the goods had been delivered under the said section 30 on deposit of the said amount:

Provided that where no amount has been deposited under subsection (1) of this section or the amount deposited thereunder is less than the amount specified in the notice, it shall not be competent for proceedings to be commenced in accordance with the said section 30 to ascertain whether any or what duty is payable on the goods until the amount specified in the notice, or the difference between that amount and the amount so deposited, as the case may be, has been paid, and no interest shall be allowed under the said section 31 in respect of any period before the said amount or the said difference, as the case may be, is paid.

(5) Where goods which have been delivered out of a warehouse for removal under bond to be rewarehoused are delivered under this section without having been rewarehoused, the duty to be paid on the goods shall, notwithstanding anything in section 9 of the Finance Act, 1900 (which, as amended by section 3 of the Finance Act, 1911, provides that the duty to be paid shall be the duty chargeable at the date on which duty is paid) be the duty chargeable on the date on which security is given under this section.