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Uimhir 11 de 1932.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (Uimh. 2), 1932.
Diúité ar bhláthanna gearrtha, etc.
1.—(1) Eileofar, gearrfar agus íocfar ar na bláthanna gearrtha uile, ar na bláthanna uile bheidh ceangailte de bhleibíní, ar na planndaí uile fé bhláth agus ar an duilliúr uile a hiomportálfar isteach i Saorstát Éireann an 19adh lá de Mhárta, 1932, no dá éis sin, diúité custum do réir naoi bpingne an púnt.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité, agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
Diúité ar mheaisínteacht talmhaíochta.
2.—(1) Déanfar diúité custum de mhéid is có-ionann le triocha a trí agus trian per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar gach earra dá luaidhtear sa Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá de Mhárta, 1932, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí gur cuireadh trí cheathrú den lán-ráta i mbaint leo mar ráta tosaíochta agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
(3) Féadfaidh an tAire Talmhaíochta, le haontú an Aire Tionnscail agus Tráchtála, ceadúnas do thabhairt amach do dhuine ar bith go mbíonn meaisínteacht talmhaíochta á díol aige do ghnáth, á údarú dho iomportáil do dhéanamh, fé réir pé coinníollacha agus srianta luadhfar sa cheadúnas san, ar ghearrthóirí féir, rácaí rotha, agus iompuitheoirí sreatha, no ar aon cheann acu san, gan teora maidir le ham ná le méid na hiomportála, no go dteoranta, maidir le ham agus le méid na hiomportála no maidir le ceachtar acu san, fé mara luadhfar sa cheadúnas san.
(4) Féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí uile a hiomportálfar fé cheadúnas, agus dá réir, ar n-a thabhairt amach fén bhfo-alt deiridh sin roimhe seo den alt so do leigint isteach gan an diúité forchuirtear leis an alt so do bheith íochta ortha, no aon diúité den tsórt san a bheidh íoctha ortha d'aisíoc.
(5) Má cruthuítear chun sástachta na gCoimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe ar aon earra agus nár húsáideadh an earra san i Saorstát Éireann déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san má heasportáltar mar earra cheannaíochta í.
(6) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí is ionchurtha fén diúité forchuirtear leis an alt so, agus aon earra den tsórt san a hath-iomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as beidh sí saor ón diúité sin má cuirtear ina luighe ar na Coimisinéirí Ioncuim nár hiomportáladh an earra sarar heasportáladh í no nár lomháladh aon ais-tarrac diúité nuair do heasportáladh í no gur haisíocadh leis na Coimisinéirí Ioncuim aon ais-tarrac do lomháladh amhlaidh.
(7) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach ar turus fé bhanna go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
Diúité ar phrátaí.
3.—(1) Eileofar, gearrfar, agus íocfar ar na prátaí uile a hiomportálfar isteach i Saorstát Éireann an 14adh lá d'Abrán, 1932, no dá éis sin, diúité custum do réir ocht scillinge fichead an céad meáchaint.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
Diúité ar bhróga agus ar bhróga ísle.
4.—(1) In ionad na ndiúitéthe is inéilithe anois fé alt 19 den Acht Airgid, 1924 (Uimh. 27 de 1924), éileofar, gearrfar agus íocfar ar gach earra luaidhtear sa Dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 23adh lá d'Abrán, 1932, no dá éis sin, diúité custum do réir na rátaí uile agus fé seach a luaidhtear sa Sceideal san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le haon earra is ionchurtha fén diúité forchuirtear leis an alt so, gur chun í chur fé n-a thuilleadh déantóireachta agus chun í d'easportáil ina dhiaidh sin atá an earra san á hiomportáil, féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha uirthi.
Diúité ar rámhainní agus ar shluaiste.
5.—(1) Déanfar diúité custum de mhéid is có-ionann le caoga per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar na rámhainní agus ar na sluaiste uile i gcóir oibre láimhe (seachas rámhainní agus sluaiste go mbas sreanga no adhmaid) agus ar na coda uile de sna rámhainní agus de sna sluaiste sin a hiomportálfar isteach i Saorstát Éireann an 23adh lá d'Abrán, 1932, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
Diúité ar bhainne agus ar uachtar.
6.—(1) Déanfar diúité custum d'éileamh, do ghearradh agus d'íoc do réir na rátaí luaidhtear sa bhfo-alt so, ar na hearraí uile luaidhtear sa bhfo-alt so agus a hiomportálfar isteach i Saorstát Éireann an 23adh lá d'Abrán, 1932, no dá éis sin, sé sin le rá:—
(a) ar an mbainne uile go n-a chuid uachtair a hiomportálfar ina mhór-choda—leath-reul an galún;
(b) ar an uachtar uile a hiomportálfar ina mhór-choda— ceithre scillinge agus reul an galún;
(c) ar an mbainne uile go n-a chuid uachtair agus é tiughtha milsithe—seasca scilling an céad meáchaint;
(d) ar an uachtar uile a hiomportálfar i stáin séalaithe agus ar an mbainne uile go n-a chuid uachtair agus é tiughtha ach gan é bheith milsithe a hiomportálfar i stáin séalaithe—seasca scilling an céad meáchaint.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúite forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair is deimhin leis an Aire Talmhaíochta gur gá do dhílseánach stáisiúin deighilte i Saorstát Éireann no do dhílseánach uachtarlainne i Saorstát Éireann earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil isteach i Saorstát Éireann chun iad d'úsáid san oibriú bhíonn ar siúl agus a bhíonn mar ghnó no mar chuid den ghnó sa stáisiún deighilte no san uachtarlainn sin, féadfaidh an tAire sin ceadúnas do thabhairt amach don dílseánach san á údarú dho iomportáil do dhéanamh, fé réir pé coinníollacha agus srianta is oiriúnach leis an Aire sin do luadh sa cheadúnas san, ar earraí no ar aon tsaghas na saghasanna áirithe earraí is ionchurtha fén diúité forchuirtear leis an alt so, gan teora maidir le ham ná le méid na hiomportála, no go dteoranta, maidir le ham agus le méid na hiomportála no maidir le ceachtar acu san, fé mar is oiriúnach leis an Aire sin do luadh sa cheadúnas san.
(4) Féadfaidh na Coimisinéirí Ioncuim, fé réir pé coinníollacha is oiriúnach leo d'ordú, na hearraí uile a hiomportálfar fé cheadúnas, agus dá réir, ar n-a thabhairt amach ag an Aire Talmhaíochta fén bhfo-alt deiridh sin roimhe seo den alt so do leigint isteach gan an diúité forchuirtear leis an alt so do bheith íoctha ortha.
(5) Ní bheidh an diúité forchuirtear le halt 8 den Acht Airgid, 1931 (Uimh. 31 de 1931), inéilithe ná inghearrtha ar aon earraí is ionchurtha fén diúité forchuirtear leis an alt so.
Diúité ar bhaill éadaigh agus ar chóir ghléasta phearsanta.
7.—(1) In ionad na ndiúitéthe is inéilithe anois fé alt 16 den Acht Airgid, 1925 (Uimh. 28 de 1925), fé mar a leasuítear é le hachtacháin in a dhiaidh sin, déanfar diúité custum d'éileamh, do ghearradh agus d'íoc, do réir na rátaí luaidhtear sa bhfo-alt so, ar gach earra dá luaidhtear sa bhfo-alt so agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1932, no dá éis sin, sé sin le rá:—
(a) ar na culaitheanna éadaigh, na cótaí móra, na hataí agus na caipíní uile bheidh déanta ar fad no nách mór ar fad d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a bheidh oiriúnach d'fhir no do bhuachaillí, ar na baill éadaigh agus ar an gcóir ghléasta phearsanta uile do rinneadh do-fhlichte (gan foscadáin d'áireamh), ar na baill éadaigh agus ar an gcóir ghléasta phearsanta uile (seachas láimhinní) a bheidh déanta ar fad no nách mór ar fad de leathar no d'abhar a húsáidtear in ionad leathair, agus ar gach cuid d'aon cheann de sna hearraí agus ar gach cabhair d'aon cheann de sna hearraí luaidhtear roimhe seo sa mhír seo—suim is có-ionann le seasca per cent. de luach na hearra;
(b) ar na léintí agus na bónaí uile nách d'earraí fighte iad a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta, ar na hataí tuighe uile, ar na hataí feilte uile, ar na hataí uile d'aon tsaghas (seachas hataí tuighe agus hataí feilte) i gcóir ban no cailíní, agus ar gach cuid d'aon cheann de sna hearraí agus ar gach cabhair d'aon cheann de sna hearraí luaidhtear roimhe seo sa mhír seo—suim is có-ionann le fiche a dó go leith per cent. de luach na hearra;
(c) ar na láimhinní, na gárdaí, agus na cosantóirí uile atá, dar leis na Coimisinéirí Ioncuim, ina n-earraí atá déanta, ceaptha agus beartuithe chun iad d'úsáid i spórt agus chuige sin amháin, ar na culaitheanna folcaidh, na caipíní folcaidh agus na falaingeacha folcaidh uile agus ar na baill éadaigh uile atá oiriúnach agus beartuithe chun iad d'úsáid le linn lapadála—suim is có-ionann le cúig déag per cent. de luach na hearra;
(d) ar na baill éadaigh agus ar an gcóir ghléasta phearsanta uile gurb é barúil na gCoimisinéirí Ioncuim go ndearna duine seachas an t-iomportálaí no baill dá líntighe no dá theaglach roinnt mhaith caithimh do thabhairt dóibh no roinnt mhaith úsáide do bhaint asta ar shlí eile lasmuich de Shaorstát Éireann sarar hiomportáladh iad—suim is có-ionann le fiche a cúig per cent. de luach na hearra;
(e) ar na baill éadaigh agus ar an gcóir ghléasta phearsanta uile ná luaidhtear in aon mhír de sna míreanna san roimhe seo den fho-alt so agus ar gach cuid d'aon bhall éadaigh no cóir ghléasta phearsanta den tsórt san agus ar gach cabhair d'aon bhall éadaigh no cóir ghléasta phearsanta den tsórt san—suim is có-ionann le ceathracha a cúig per cent. de luach na hearra.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh—
(a) ar bhróga, ar bhróga ísle, ar shlipéidí, ar gholaisí, ar asa, ná ar phaitíní ná ar choda dhíobh san ná ar chabhartha dhóibh, ná
(b) ar aon chabhair do bhall éadaigh no do chóir ghléasta phearsanta a hiomportálfar ar leithligh ón mball éadaigh no ón gcóir ghléasta agus a bheidh déanta ar fad no nách mór ar fad d'abhair neamh-fhighteacha, ná
(c) ar aon chuid de bhall éadaigh no de chóir ghléasta phearsanta bheidh déanta ar fad no nách mór ar fad d'abhar neamh-fhighteach seachas leathar, ná
(d) ar aon chuid de bhall éadaigh no de chóir ghléasta phearsanta bheidh déanta ar fad no nách mór ar fad de leathar agus a bheidh oiriúnach agus beartuithe chun í d'úsáid chun hataí no caipíní do dhéanamh, ná
(e) ar aon bhall éadaigh no cóir ghléasta phearsanta bheidh déanta ar fad no nách mór ar fad de pháipeur, ná
(f) ar aon choda d'fhoscadáin, ná
(g) ar aon earra de chineál mháinliaghachta no liaghachta agus a bheidh beartuithe chun í chaitheamh toisc aon bhreoiteachta no éalainge cuirp no mar chosaint no mar leigheas uirthe sin, ná
(h) ar chleití órnáideacha ná ar bhláthanna saordha a hiomportálfar chun iad d'úsáid chun ball éadaigh no córach gléasta pearsanta do dhéanamh no do mhaisiú agus gur ar leithligh o sna baill éadaigh no ón gcóir ghléasta san a hiomportálfar amhlaidh iad, ná
(i) ar aon choda d'fháscadáin a bheidh déanta ar fad no nách mór ar fad d'abhair neamh-fhighteacha, ná
(j) ar húdaí ná ar mhúnlaí chun hataí do dhéanamh agus is gá, i gcóir na déantóireachta san, do bhlocú, do mhúnlú no do ghearradh agus ’na dtaisbeánfar ina dtaobh chun sástachta na gCoimisinéirí Ioncuim gur cuid mhór den déantóireacht an blocú, an múnlú no an gearradh, ná
(k) ar choda de láimhinní bheidh déanta de leathar no d'abhar ar nós leathair más roimh an 1adh lá d'Iúl, 1933, a hiomportálfar na coda san isteach i Saorstát Éireann, agus nách láimhinní atá lán-déanta nách mór na coda san dar leis na Coimisinéirí Ioncuim.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so (ach amháin an diúité luaidhtear i mír (d) d'fho-alt (1) den alt so) ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin (ach amháin mar adubhradh) do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chun é úsáid i gcluiche stáitse no i dtaisbeáint no taibhdhirc eile dhrámaíochta no cheoil, agus chuige sin amháin, atá aon bhall áirithe d'éadach no de chóir ghléasta phearsanta á iomportáil, féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an ball san d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha air.
(5) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chun é do chur fé n-a thuilleadh déantóireachta agus chun é d'easportáil ina dhiaidh sin atá aon bhall leath-dhéanta áirithe d'éadach no de chóir ghléasta phearsanta á iomportáil, féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an ball san d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha air.
(6) San alt so foluíonn an abairt “cóir ghléasta” ciarsúirí póca agus foscadáin.
Diúité ar scuaba agus ar scuaba urláir.
8.—(1) Déanfar diúité custum de mhéid is có-ionann le caoga per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar na scuaba uile (seachas scuaba fiacaile) agus ar na scuaba urláir uile agus ar na coda uile de scuaba (seachas scuaba fiacaile) agus de scuaba urláir a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1932, no dá éis sin.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh—
(a) ar aon ghléas atá oiriúnuithe chun é d'úsáid chun glantóireachta tighis do dhéanamh leis tré shughrac ná ar aon chuid d'aon ghléas den tsórt san, ná
(b) ar aon chosa ná ar aon cheapa do scuaba no do scuaba urláir ná beidh ina gcuid de scuaba ná de scuaba urláir iomlána le linn íad d'iomportáil agus ná beidh déanta d'adhmad i bpáirt ná go hiomlán.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le haon scuaib no scuaib urláir a bheidh á hiomportáil—
(a) gur i Saorstát Éireann atá buan-chomhnaí ar iomportálaí na scuaibe no na scuaibe urláir sin, agus
(b) go ndearna an t-iomportálaí sin no a líntighe no a theaghlach an scuab no an scuab urláir sin d'úsáid roimhe sin, agus
(c) gur chun an iomportálaí sin no a líntighe no a theaghlaigh d'úsáid na scuaibe no na scuaibe urláir sin i Saorstát Éireann atá sí á hiomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an scuab no an scuab urláir sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha uirthi.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chun í do chur fé n-a thuilleadh déantóireachta agus chun í d'easportáil ina dhiaidh sin atá aon earra leath-dhéanta is ionchurtha fén diúité forchuirtear leis an alt so á hiomportáil, féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha uirthi no aisíoc do dhéanamh, ar an earra san d'easportáil amhlaidh, in aon diúité den tsórt san do híocadh ar an earra san ar í d'iomportáil.
(5) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(6) Ní bheidh an diúité forchuirtear le halt 18 den Acht Airgid, 1925 (Uimh. 28 de 1925), inéilithe ná inghearrtha ar aon earra is ionchurtha fén diúité forchuirtear leis an alt so.
Diúité ar earraí fighte áirithe.
9.—(1) In ionad an diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), déanfar diúité custum de mhéid is có-ionann le ceathracha a cúig per cent. de luach na n-earraí d'éileamh, do ghearradh agus d'íoc ar gach earra fhighte a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta (seachas abhar plaincéadaí agus clúdaigh urláir) agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1932, no dá éis sin agus gur ina gréasán a hiomportálfar amhlaidh í, agus í dhá órlach déag no níos mó ar leithead, agus seacht n-unsa no níos mó meáchainte sa tslait cheárnaigh di agus gur fiú breis agus dhá scilling an tslat cheárnach í.
(2) Déanfar diúité custum de mhéid is có-ionann le triocha per cent. de luach na n-earraí d'éileamh, do ghearradh agus d'íoc ar gach earra fhighte a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta (seachas abhar plaincéadai agus clúdaigh urláir) agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1932, no dá éis sin agus gur ina gréasán a hiomportálfar amhlaidh í, agus í dhá órlach déag no níos mó ar leithead, agus seacht n-unsa no níos mó meáchainte sa tslait cheárnaigh di agus nách fiú níos mó ná dhá scilling an tslat cheárnach í.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte do bheadh ionchurtha, mara mbeadh an fo-alt so, fén diúité forchuirtear leis an alt so do bheith de chineál abhair phlaincéadaí no feilte agus do bheith oiriúnach agus beartuithe chun a húsáidthe i ndéanamh earraí dialladóireachta no ughma no chun a húsáidthe ag clódóirí i gcóir a ngnótha chlódóireachta no chun a húsáidthe mar éadaighe iarnála ag lucht nigheacháin no ag táiliúirí no chun a húsáidthe i ngléasadh troscáin no feithiclí, agus chuige sin amháin, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra fhighte sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha uirthe.
(5) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte do bheadh ionchurtha, mara mbeadh an fo-alt so, fén diúité forchuirtear leis an alt so do bheith á hiomportáil chun go n-úsáidfeadh an t-iomportálaí í i ndéanamh ball éadaigh no córach gléasta pearsanta i Saorstát Éireann a bheidh le heasportáil. féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra fhighte sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha uirthe.
(6) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon earra fhighte a hiomportálfar isteach i Saorstát Éireann agus is ionchurtha fén diúité forchuirtear leis an alt so, gur i Saorstát Éireann a rinneadh an earra fhighte sin agus gur heasportáladh as Saorstát Éireann í agus, o heasportáladh amhlaidh í, gur cuireadh fé úcadh í ach nár cuireadh fé aon oibriú eile déantóireachta í, bainfidh alt 6 den Customs and Inland Revenue Act, 1879, leis an earra fhighte sin in ainneoin í do chur fé úcadh amhlaidh lasmuich de Shaorstát Éireann.
Diúité ar mhin bhuidhe.
10.—(1) Déanfar diúité custum do réir scilling an céad meáchaint d'éileamh, do ghearradh agus d'íoc ar an min bhuidhe go léir (maraon le cruithneacht Indiathach bhrúighte, cruithneacht Indiathach bhriste, cruithneacht Indiathach gharbhmheilte, cruithneacht Indiathach ghráinnithe, cruithneacht Indiathach ina calóga, agus cruithneacht Indiathach rollaithe) a hiomportálfar isteach i Saorstát Éireann, agus ar na hearraí uile gurbh é is mó atá ionta no gurb é abhar is mó dá ndearnadh iad, dar leis na Coimisinéirí Ioncuim, ná min bhuidhe, cruithneacht Indiathach bhrúighte, cruithneacht Indiathach bhriste, cruithneacht Indiathach gharbh-mheilte, cruithneacht Indiathach ghráinnithe, cruithneacht Indiathach ina calóga, no cruithneacht Indiathach rollaithe agus a hiomportálfar isteach i Saorstát Éireann, an 30adh lá d'Abrán, 1932, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité, agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
Diúité ar chreata leapan agus ar throscán.
11.—(1) In ionad na ndiúitéthe is inéilithe anois fé alt 18 den Acht Airgid, 1925 (Uimh. 28 de 1925), déanfar diúité custum de mhéid is có-ionann le seachtó a cúig per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 3adh lá de Bhealtaine, 1932, no dá éis sin, sé sin le rá:—
(a) gach creat leapan, pé abhar atá ann;
(b) gach cuid de chreat leapan (seachas luasca miotail caisimíneacha atá beartuithe le húsáid i dtochtaí);
(c) gach ball troscáin (seachas creata leapan, scuaba, agus scuaba urláir agus seachas tochtaí is ionchurtha fé dhiúité mar choda de chreata leapan) a bheidh déanta d'adhmad i bpáirt no go hiomlán, pe'ca lán-déanta no leath-dhéanta dho;
(d) gach cuid de bhall troscáin (seachas creata leapan, scuaba agus scuaba urláir agus seachas tochtaí den tsórt san roimhráite) agus í déanta d'adhmad i bpáirt no go hiomlán.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim—
(a) gur chun é úsáid i gcluiche stáitse no i dtaisbeáint no i dtaidhbhirc eile dhrámaíochta no cheoil, agus chuige sin amháin, atá aon bhall áirithe troscáin á iomportáil, no
(b) gur chun é do chur fé n-a thuilleadh déantóireachta agus chun é d'easportáil ina dhiaidh sin atá aon bhall leathdhéanta troscáin á iomportáil, no
(c) maidir le haon bhall troscáin (seachas creat leapan) no le haon chuid de bhall troscáin (seachas creat leapan), ná fuil sa mhéid adhmaid atá sa bhall no sa chuid sin ach fíor-bheagán d'iomlán an bhaill no na coda san,
féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an ball no an chuid sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha air.
(4) Más deimhin leis na Coimisinéirí Ioncuim, maidir le haon troscán a bheidh á iomportáil—
(a) go bhfuil an té atá á iomportáil ina bhuan-chomhnaí no go bhfuil sé ar aigne bheith ina bhuan-chomhnaí i Saorstát Éireann, agus
(b) go raibh an troscán san in úsáid cheana féin ag an iomportálaí no ag á líntighe no ag á theaghlach, agus
(c) gur chun é bheith in úsáid i Saorstát Éireann ag an iomportálaí no ag á líntighe no ag á theaghlach atá an troscán san á iomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an troscán san d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha air.
(5) Má cuirtear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh aon chuid iomportálta de chreat leapan is miotal ar fad, agus ar ar híocadh go cuibhe an diúité forchuirtear leis an alt so, d'úsáid mar chuid chun aon chreat leapan críochnuithe do dhéanamh no do chur le chéile i Saorstát Éireann agus nách chun aon chríche eile do húsáideadh í, déanfar ais-tarrac is có-ionann leis an diúité do híocadh amhlaidh do lomháil ar an gcreat leapan críochnuithe sin d'casportáil go cuibhe mar earra cheannaíochta.
Diúité ar mhilseoga siúicre.
12.—(1) In ionad na ndiúitéthe is inéilithe fé fho-alt (1) d'alt 7 den Acht Airgid, 1931 (Uimh. 31 de 1931), éileofar, gearrfar, agus íocfar ar na milseoga siúicre uile (seachas torthaí i sioróip a hiomportálfar i gcannaí stáin séaluithe agus nách ionchurtha fé dhiúité mar thorthaí agus seachas siúicre candaí) a hiomportálfar isteach i Saorstát Éireann an 3adh lá de Bhealtaine, 1932, no dá éis sin, diúité custum do réir scilling agus reul an púnt, i dteanta diúité ar bith is inéilithe in aghaidh aon bhiotáille no sacairín sna milseoga siúicre sin ach in ionad diúité ar bith do bheadh inéilithe in aon tslí eile ar aon táthchuid eile sna milseoga siúicre sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) D'ainneoin éinní atá san alt so leanfaidh siúicre candaí a hiomportálfar isteach i Saorstát Éireann de bheith ionchurtha fé dhiúité fé fho-alt (1) d'alt 7 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus leanfaidh torthaí i sioróip a hiomportálfar isteach i Saorstát Éireann i gcannaí stáin séaluithe agus nách ionchurtha fé dhiúité mar thorthaí leanfaid de bheith ionchurtha fé dhiúité fé fho-alt (2) den alt san 7.
(4) San alt so cialluíonn an abairt “milseoga siúicre” milseoga do rinneadh de shiúicre no d'abhar eile chun milsithe no ina bhfuil an céanna agus ná fuil cócó ionta, agus foluíonn sí aráin, brioscaí, cácaí, meascáin cháca, putóga agus púdair (seachas púdair leighis) do milsíodh le siúicre no le habhar eile chun milsithe, agus ná fuil cócó ionta, agus fós milseáin, subhanna, marmaláidí, agus geiléthe ná fuil cócó ionta, agus fós croicne agus torthaí atá crústaithe, criostalaithe no leasuithe ar aon tslí eile le siúícre no le habhar eile chun milsithe agus ná fuil cócó ionta, ach ní fholuíonn sí sinseur a bheidh leasuithe i sioróip agus a hiomportálfar i mbaraillí no i gcaisc adhmaid ina raghadh céad meáchaint ar a laighead.
Diúité ar ullmhóidí cócó.
13.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 9 den Acht Airgid, 1931 (Uimh. 31 de 1931), éileofar, gearrfar, agus íocfar ar gach ullmhóid do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide (ach amháin mar a foráltar a mhalairt anso feasta) agus a hiomportálfar isteach i Saorstát Éireann an 3adh lá de Bhealtaine, 1932, no dá éis sin, diúité custum do réir trí scillinge an púnt i dteanta diúité ar bith is inéilithe in aghaidh aon bhiotáille no sacairín in aon ullmhóid den tsórt san ach in ionad diúité ar bith do bheadh inéilithe in aon tslí eile ar aon táthchuid eile in aon ullmhóid den tsórt san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) On 3adh lá de Bhealtaine, 1932, amach, nuair a heasportálfar go cuibhe no nuair a cuirfear ar bord luinge go cuibhe le húsáid mar stóranna luinge aon carraí gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon ullmhóid iomportálta do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide agus is ionchurtha, mar ullmhóid den tsórt san, fén diúité forchuirtear leis an alt so, lomhálfar ais-tarrac is có-ionann leis an diúité do híocadh fén alt so alos an mhéide den ullmhóid sin is dóich leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí sin.
(4) Ag lomháil ais-tarraic fén alt so dhóibh, féadfaidh na Coimisinéirí Ioncuim le toiliú an Aire Airgid, chun trádála do chur in usacht, gach ní no éinní dá n-éilítear le hailt 104 agus 106 den Customs Consolidation Act, 1876, maidir le tabhairt urrúis agus le scrúdú earraí, do mhaolú no déanamh dá éamais.
(5) Ní bhainfidh an t-alt so le púdar cócó a hiomportálfar isteach i Saorstát Éireann roimh an 3adh lá de Mhí na Samhna, 1932, agus dá réir sin leanfaidh púdar cócó a hiomportálfar amhlaidh de bheith ionchurtha fé dhiúité agus leanfaidh aistarrac de bheith ionlomhálta air fé alt 9 den Acht Airgid, 1931 (Uimh. 31 de 1931), fé is ná hachtófaí an t-alt so.
Rátaí ar diúité ghluaisteáin d'atharú.
14.—(1) Déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar a leasuítear é le hachtacháin ina dhiaidh sin, d'éileamh, do ghearradh agus d'íoc ar gach earra luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 6adh lá de Bhealtaine, 1932, no dá éis sin, do réir na rátaí uile agus fé seach a luaidhtear sa Sceideal san in ionad an ráta luaidhtear san alt san 11.
(2) Ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité is inéilithe de bhuadh an ailt seo ar na hearraí luaidhtear i mír 2 den Tríú Sceideal a ghabhann leis an Acht so ach bainfid leis an diúité is inéilithe de bhuadh an ailt seo ar na hearraí luaidhtear i míreanna 1, 3 agus 4 fé seach den Sceideal san ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí luaidhtear sna míreanna san 1, 3 agus 4 fé seach do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Gan dochar don ionchurthacht fé dhiúité (más ann di) fé alt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), ní bheidh diúité inéilithe de bhuadh an ailt seo ar aon earra a hath-iomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as má cuirtear ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra sarar heasportáladh í, no
(b) gur roimh an 6adh lá de Bhealtaine, 1932, a hiomportáladh an earra ar dtúis, no
(c) gur ar an 6adh lá de Bhealtaine, 1932, no dá éis sin a hiomportáladh an earra ar dtúis agus go ndearnadh an diúité is inéilithe de bhuadh an ailt seo d'íoc uirthi go cuibhe.
(4) Aon earra a hiomportálfar isteach i Saorstát Éireann tar éis í d'íomportáil isteach i Saorstát Éireann agus í d'easportáil amach as mar earra ar turus fé bhanna ní tuigfear í bheith á hathiomportáil isteach i Saorstát Éireann do réir brí an fho-ailt deiridh sin roimhe seo den alt so.
(5) Má bhíonn an tAire Airgid sásta, ar dhul i gcomhairle dho leis an Aire Tionnscail agus Tráchtála, go bhfuil aon earra no aon tsaghas earraí, luaidhtear i mír 4 den Tríú Sceideal a ghabhann leis an Acht so agus is ionchurtha fé dhiúité do réir an ráta luaidhtear sa mhír sin, oiriúnach le húsáid chun cabhla gluaisteáin do dhéanamh i Saorstát Éireann agus ná fuil an earra san no an saghas san earraí á dhéanamh i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur agus a luadhfaid sa cheadúnas san, an earra san no an saghas san earraí d'iomportáil gan diúité do bheith íoctha air.
(6) San alt so (agus an Tríú Sceideal a ghabhann leis an Acht so d'áireamh) tá an bhrí chéanna leis an bhfocal “gluaisteán” atá leis i gCuid II den Acht Airgid, 1928 (Uimh. 11 de 1928), agus foluíonn an abairt “cabhail ghluaisteáin” suidheachán an tiománaí maraon le clúdach no díon an tsuidheacháin sin ach ní fholuíonn sí an plod-chlár ná na feistisí air sin ná na plod-ghárdaí.
Diúité ar fheithiclí tharraigeann capaill.
15.—(1) Déanfar diúité custum d'éileamh, do ghearradh agus d'íoc do réir na rátaí luaidhtear sa bhfo-alt so ar gach earra dá luaidhtear sa bhfo-alt so agus a hiomportálfar isteach i Saorstát Éireann an 6adh lá de Bhealtaine, 1932, no dá éis sin, sé sin le rá:—
(a) ar gach feithicil go rothaí atá, dar leis na Coimisinéirí Ioncuim, ina feithicil atá ceaptha agus déanta chun ainmhí no dhá ainmhí no níos mó do bheith á tarrac agus chun í d'úsáid chun daoine d'iompar no chun earraí d'iompar no chun daoine agus earraí d'iompar agus gur chuige sin a prímh-bheartuíodh í—suim is có-ionann le seachtó a cúig per cent. de luach na hearra no suim chúig phúint déag, pe'ca aca san is mó, agus
(b) ar gach cuid d'aon fheithicil agus ar gach cabhair d'aon fheithicil den tsaghas san a luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so (gan abhair agus earraí d'áireamh bheidh le húsáid chun aon fheithicle den tsaghas san do dhéanamh no do chur le chéile i Saorstát Éireann)—suim is có-ionann le scachtó a cúig per cent. de luach na hearra.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Aon earra is ionchurtha fén diúité forchuirtear leis an alt so agus a hath-iomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as, beidh sí saor ón diúité sin má cuirtear ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra sarar heasportáladh í, no
(b) gur roimh an 6adh lá de Bhealtaine, 1932, a hiomportáladh an earra ar dtúis, no
(c) gur ar an 6adh lá de Bhealtaine, 1932, no dá éis sin, a hiomportáladh an earra ar dtúis agus go ndearnadh an diúité forchuirtear leis an alt so d'íoc uirthi go cuibhe.
(4) Aon earra a hiomportálfar isteach i Saorstát Éireann tar éis í d'iomportáil isteach i Saorstát Éireann agus í d'easportáil amach as mar earra ar turus fé bhanna ní tuigfear í bheith á hath-iomportáil isteach i Saorstát Éireann do réir brí an fho-ailt deiridh sin roimhe seo den alt so.
(5) Féadfaidh na Coimisinéirí Ioncuim, le hordú, aon earra is ionchurtha fén diúité forchuirtear leis an alt so do shaoradh ón diúité sin má bhíd sásta, toisc a luighead is fiú an earra san, ná fuil sé oiriúnach an diúité sin d'éileamh uirthi.
(6) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh á shocrú go saorfar ar fad no go leathrannach ar feadh tréimhse teoranta ón diúité forchuirtear leis an alt so feithiclí is ionchurtha fén diúité sin agus a bhéarfaidh daoine isteach i Saorstát Éireann ná beidh ag fanúint ann ach go sealadach.
Fionós mar gheall ar choinníollacha do shárú.
16.—Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll a bheidh forchurtha ag na Coimisinéirí Ioncuim fé alt ar bith den Acht so, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós de chaoga púnt in aghaidh gach cionta fé leith den tsórt san, agus na hearraí uile is ionchurtha fé dhiúité agus gur ina dtaobh a rinneadh an ní sin déanfar iad do gheallbhruideadh.
Luach earra no earraí do dhéanamh amach.
17.—Tuigfear gurb é is luach d'aon earra no earraí chun crícheanna an Achta so ná an praghas do bhéarfadh iomportálaí ar an earra no ar na hearraí sin dá ndeintí an earra no na hearraí sin do sheachadadh fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi no ortha, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, iseadh a híocfar diúité.
Cúram agus bainistí na ndiúitéthe.
18.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diúitéthe forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
19.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
CEAD SCEIDEAL.
Earrai is Ionchurtha fe Dhuite mar Mheaisinteacht Talmhaiochta.
1. Meaisíní de gach saghas (seachas meaisíní oibrítear le hinneall dóghcháin inmheánaigh istigh sa mheaisín) chun turnapaí, maingléisí no meacan eile do ghearradh, ach gan meaisíní chun meacan do ghlanadh agus do ghearradh in éineacht d'áireamh.
2. Meaisínteacht talmhaíochta (seachas meaisínteacht atá ceaptha agus déanta chun í d'oibriú, no chun í do tharrac le linn í d'oibriú, le hinneall-chomhacht) d'aon tsaghas acu so leanas, sé sin le rá:—
gearrthóirí féir (seachas gearrthóirí faithche), go gceanglacha bainte no dá n-éamuis,
rácaí rotha,
rácaí tuisil,
iompuitheoirí sreatha,
leathadóirí féir (gan speachairí féir d'áireamh),
bailitheoirí féir (nách leithne ná 15 troigh),
trucailí no iomparthóirí féir,
gléiseanna spréidheála talmhaíochta tharraigeann capaill (gan gléiseanna spréidheála púdair d'áireamh),
gearrthóirí cáithe,
gléiseanna briste cáca íle,
céachtaí,
brácaí go luasc-fhiacla agus brácaí fiar-lána,
grafáin agus scríobáin aon-rothach tharraigeann capaill,
drithlíní arbhair,
diosc-ghléiseanna chun drithlíní do ghlanadh,
gléiseanna tógála biatais gan gléiseanna chun biatais do thógáil agus an ceann do bhaint de in éineacht d'áireamh,
meaisíní single agus dúbalta chun síl turnapaí agus maingléisí do chur,
barraí síl féir agus síl seimre,
rollóirí talmhan a tharraigeann capaill,
gléiseanna bainte prátaí,
gléiseanna chun leasú do leathadh, gan gléiseanna chun iomairí do dhéanamh agus leasú do leathadh in éineacht d'áireamh.
3. Coda d'aon mheaisín no d'aon mheaisínteacht dá luaidhtear i gceachtar de sna míreanna san roimhe seo den Sceideal so, ach gan na coda so leanas d'áireamh, sé sin le rá:—
(a) beara agus congantóirí do bhrácaí go luasc-fhiacla,
beara d'iompuitheoirí sreatha,
corn-luasca,
slabhraí,
méireanna cruaidhe do ghearrthóirí féir,
suic phráis agus feadáin rubair do ghléiseanna spréidheála talmhaíochta,
feadáin chruaidhe bhíseacha,
diosca cruaidhe;
(b) bruthanna nár cuireadh tré mheaisín;
(c) sparraí cruaidhe agus feadáin iarainn gur gá iad do chur tré mheaisín sarar féidir iad d'úsáid mar choda de mheaisínteacht talmhaíochta;
(d) aon earra nách fiú níos mó ná cúig scilling.
DARA SCEIDEAL.
Diuite ar Bhroga agus ar Bhroga Isle.
1. Triocha a seacht go leith per cent. de luach na hearra ar na hearraí seo leanas, sé sin le rá:—
(a) na bróga, na bróga ísle, na slipéidí, na golaisí, na hasa, agus na paitíní uile gur de leathar agus de chroiceann no de cheachtar acu a rinneadh a n-uachtair ar fad no nách mór ar fad, ach gan bróga, bróga ísle, slipéidí, golaisí, asa, ná paitíní i gcóir naoidhneán ná leanbhaí óga d'áireamh; agus
(b) na buinn chúmtha (pe'ca iomlán no ina gcoda dhóibh), na sála cúmtha (pe'ca iomlán no ina gcoda dhóibh) agus na huachtair chúmtha uile gur de leathar agus de chroiceann no de cheachtar acu a rinneadh iad ar fad no nách mór ar fad, ach gan buinn, sála ná uachtair i gcóir naoidhneán ná leanbhaí óga d'áireamh.
2. Fiche a dó go leith per cent. de luach na hearra ar na hearraí seo leanas, sé sin le rá:—
(a) na bróga, na bróga ísle, na slipéidí, na golaisí, na hasa, agus na paitíní uile nách de leathar agus de chroiceann ná de cheachtar acu a rinneadh a n-uachtair ar fad no nách mór ar fad, ach gan bróga, bróga ísle, slipéidí, golaisí, asa, ná paitíní i gcóir naoidhneán ná leanbhaí óga d'áireamh; agus
(b) na buinn chúmtha (pe'ca iomlán no ina gcoda dhóibh), na sála cúmtha (pe'ca iomlán no ina gcoda dhóibh), agus na huachtair chúmtha uile nách de leathar agus de chroiceann ná de cheachtar acu a rinneadh iad ar fad no nách mór ar fad, ach gan buinn, sála, ná uachtair i gcóir naoidhneán ná leanbhaí óga d'áireamh.
3. Fiche a dó go leith per cent. de luach na hearra ar na hearraí seo leanas, sé sin le rá:—
na bróga, na bróga ísle, na slipéidí, na golaisí, na hasa, agus na paitíní uile i gcóir leanbhaí óga agus d'aon tuise o 7 go 1 (go huile).
4. Cúig déag per cent. de luach na hearra (eadhon, an ráta is inéilithe fé alt 19 den Acht Airgid, 1924) ar na hearraí seo leanas, sé sin le rá:—
na bróga, na bróga ísle, na slipéidí, na golaisí, na hasa, na paitíní, na buinn chúmtha (pe'ca iomlán no ina gcoda dhóibh), na sála cúmtha (pe'ca iomlán no ina gcoda dhóibh), agus na huachtair chúmtha uile ná háirmhítear in aon mhír de sna míreanna san roimhe seo den Sceideal so.
TRIU SCEIDEAL.
Ratai an Diuite Ghluaisteain.
1. Seachtó a cúig per cent. de luach na hearra no suim sheascad púnt, pe'ca aca san is mó, ar na hearraí seo leanas, sé sin le rá:—
Gach cabhail ghluaisteáin (pe'ca ar leithligh a hiomportálfar í no mar chuid de ghluaisteán no i dteanta an chassis gur leis a bheidh sí le gabháil) gurb é prímh-intinn a ceaptha agus a déanta, dar leis na Coimisinéirí Ioncuim, ná chun daoine d'iompar no chun earraí d'iompar no chun daoine agus earraí d'iompar, ach gan aon chabhail ghluaisteáin d'áireamh is ionchurtha fé dhiúité fé mhír 3 den Sceideal so ná aon chabhail ghluaisteáin atá, dar leis na Coimisinéirí Ioncuim, ceaptha agus déanta chun níos mó ná seisear seachas an tiománaí (agus go n-earraí no dá n-éamais) d'iompar agus do bhí á húsáid lasmuich de Shaorstát Éireann chun paisnéirí d'iompar ar luach saothair, sarar hiomportáladh í.
2. Céad go leith per cent. de luach na hearra ar na hearraí seo leanas, sé sin le rá:—
Gach cabhail ghluaisteáin (pe'ca ar leithligh a hiomportálfar í no mar chuid de ghluaisteán no i dteanta an chassis gur leis a bheidh sí le gabháil) atá, dar leis na Coimisinéirí Ioncuim, ceaptha agus déanta chun níos mó ná seisear seachas an tiománaí (agus go n-earraí no dá n-éamuis) d'iompar agus do bhí á húsáid lasmuich de Shaorstát Éireann chun paisnéirí d'iompar ar luach saothair, sarar hiomportáladh í.
3. Seachtó a cúig per cent. de luach na hearra no suim thriochad a seacht bpúint agus deich scillinge, pe'ca aca san is mó, ar na hearraí seo leanas, sé sin le rá:—
Gach cabhail ghluaisteáin a hiomportálfar mar chuid de ghluaisteán iomlán agus gur trádálaí gluaisteán a hiomportálfaidh amhlaidh í chun í do dhíol, i gcás nách fiú níos mó ná céad agus fiche púnt chassis an ghluaisteáin sin agus gur roimh an 7adh lá de Lúnasa, 1932, a hiomportálfar an gluaisteán san agus gurb é atá ann, dar leis na Coimisinéirí Ioncuim, le linn é d'iomportáil, ná gluaisteán nua atá déanta, ceaptha agus beartuithe chun daoine d'iompar ar shlí eile seachas ar luach saothair.
4. Seachtó a cúig per cent. de luach na hearra ar na hearraí seo leanas, sé sin le rá:—
Na coda uile de chabhail ghuaisteáin agus na cabhartha uile do chabhail ghluaisteáin atá, dar leis na Coimisinéirí Ioncuim, ina gcur le chéile iomlán no leathrannach de sna coda no de sna cabhartha san le linn iad d'iomportáil.
Number 11 of 1932.
FINANCE (CUSTOMS DUTIES) (NO. 2) ACT, 1932.
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
No. 27 of 1924 | |
No. 31 of 1931 | |
No. 28 of 1925 | |
No. 5 of 1929 | |
No. 11 of 1928 | |
Number 11 of 1932.
FINANCE (CUSTOMS DUTIES) (NO. 2) ACT, 1932.
Duty on cut flowers, etc.
1.—(1) There shall be charged, levied and paid on all cut flowers, flowers attached to bulbs, plants in flower, and foliage imported into Saorstát Eireann on or after the 19th day of March, 1932, a duty of customs at the rate of ninepence on the pound.
(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 Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the articles chargeable with the duty imposed by this section were included in that list.
Duty on agricultural machinery.
2.—(1) A duty of customs of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the articles mentioned in the First Schedule to this Act imported into Saorstát Eireann on or after the 26th day of March, 1932.
(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 Second Schedule to that Act contained a list of goods 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.
(3) The Minister for Agriculture may, with the concurrence of the Minister for Industry and Commerce, issue to any person ordinarily engaged in the sale of agricultural machinery a licence to import, subject to such conditions and restrictions as shall be specified in such licence, grass mowers, wheel rakes, and swathe turners or any of them, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as shall be specified in such licence.
(4) The Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, admit without payment of the duty imposed by this section all articles imported under and in accordance with a licence issued under the next preceding sub-section of this section or repay any such duty paid thereon.
(5) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.
(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section, and any such article 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 that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.
(7) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
Duty on potatoes.
3.—(1) A duty of customs at the rate of twenty-eight shillings the hundredweight shall be charged, levied, and paid on all potatoes imported into Saorstát Eireann on or after the 14th day of April, 1932.
(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 Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.
Duty on boots and shoes.
4.—(1) In lieu of the duties now chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), there shall be charged, levied, and paid on all articles mentioned in the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of April, 1932 a duty of customs at the several rates mentioned in the said Schedule.
(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 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.
(3) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.
Duty on spades and shovels.
5.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all spades and shovels for manual use (other than spades and shovels with wire or wooden blades) and on all component parts of such spades and shovels imported into Saorstát Eireann on or after the 23rd day of April 1932.
(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 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.
Duty on milk and cream.
6.—(1) A duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on all goods mentioned in this sub-section imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say :—
(a) on all whole milk imported in bulk—threepence the gallon;
(b) on all cream imported in bulk—four shillings and sixpence the gallon ;
(c) on all condensed sweetened full cream milk—sixty shillings the hundredweight;
(d) on all cream imported in sealed tins and all condensed unsweetened full cream milk imported in sealed tins—sixty shillings the hundredweight.
(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 goods 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) Whenever the Minister for Agriculture is satisfied that goods liable to the duty imposed by this section are required to be imported into Saorstát Eireann by the proprietor of a separating station in Saorstát Eireann or of a creamery in Saorstát Eireann for use in the processes carried on in and forming the business or part of the business of such separating station or creamery, the said Minister may issue to such proprietor a licence to import, subject to such conditions and restrictions as the said Minister shall think fit to specify in such licence, goods or any particular class or classes of goods liable to the duty imposed by this section, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the said Minister shall think fit to specify in such licence.
(4) The Revenue Commissioners may, subject to such conditions as they shall think fit to prescribe, admit without payment of the duty imposed by this section all goods imported under and in accordance with a licence issued by the Minister for Agriculture under the next preceding sub-section of this section.
(5) The duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall not be chargeable or leviable on any goods chargeable with the duty imposed by this section.
Duty on personal clothing and wearing apparel.
7.—(1) In lieu of the duties now chargeable under section 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent enactments, a duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on every of the articles mentioned in this sub-section imported into Saorstát Eireann on or after the 26th day of April, 1932, that is to say:—
(a) on all suits, overcoats, hats, and caps made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men or boys, all proofed personal clothing and wearing apparel (not including umbrellas), all personal clothing and wearing apparel (except gloves) wholly or mainly made of leather or leather substitutes, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to sixty per cent. of the value of the article;
(b) on all shirts and collars not made of woven tissues which are wholly or partly of wool or worsted, all straw hats, all felt hats, all hats of any description (other than straw hats and felt hats) intended for wear by women or girls, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to twenty-two and one-half per cent. of the value of the article;
(c) on all gloves, guards, and protectors which, in the opinion of the Revenue Commissioners, are constructed, designed, and intended solely for use in sport, all bathing costumes, bathing caps, and bathing wraps, and all clothing which is suitable and intended for use when wading—an amount equal to fifteen per cent. of the value of the article;
(d) on all personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household—an amount equal to twenty-five per cent. of the value of the article;
(e) on all personal clothing and wearing apparel not mentioned in any of the foregoing paragraphs of this sub-section and all component parts and accessories of any such personal clothing or wearing apparel—an amount equal to forty-five per cent. of the value of the article.
(2) The duty imposed by this section shall not be charged or levied—
(a) on boots, shoes, slippers, goloshes, sandals, or clogs or component parts or accessories thereof, nor
(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor
(c) on any component part of personal clothing or wearing apparel made wholly or mainly of non-textile material other than leather, nor
(d) on any component part of personal clothing or wearing apparel made wholly or mainly of leather and suitable for and intended for use in the manufacture of hats or caps, nor
(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor
(f) on any component parts of umbrellas, nor
(g) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor
(h) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from such clothing or apparel, nor
(i) on any component parts of corsets made wholly or mainly of non-textile materials, nor
(j) on hoods and shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor
(k) on component parts of gloves made of leather or material similar to leather, where such component parts are imported into Saorstát Eireann before the 1st day of July, 1933, and, in the opinion of the Revenue Commissioners, are not substantially completely manufactured gloves.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section (except the duty mentioned in paragraph (d) of sub-section (1) of 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 (except as aforesaid) 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.
(4) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(6) In this section the expression “wearing apparel” includes pocket handkerchiefs and umbrellas.
Duty on brushes and brooms.
8.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all brushes (other than toothbrushes) and brooms and component parts of brushes (other than toothbrushes) and brooms imported into Saorstát Eireann on or after the 26th day of April 1932.
(2) The duty imposed by this section shall not be charged or levied—
(a) on any apparatus adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus, or
(b) on any handles or stocks for brushes or brooms not forming part of complete brushes or brooms at the time of importation and not made wholly or partly of wood.
(3) Whenever the Revenue Commissioners are satisfied, in respect of any brush or broom which is being imported, that—
(a) the importer of such brush or broom resides permanently in Saorstát Eireann and
(b) such brush or broom had been previously used by the said importer or by his family or household, and
(c) such brush or broom is being imported for use in Saorstát Eireann by such importer or his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such brush or broom to be imported without payment of the duty imposed by this section.
(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article chargeable with the duty imposed by this section is imported for further manufacture and subsequent exportation, they 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 on such exportation any such duty paid on such article on importation.
(5) 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.
(6) The duty imposed by section 18 of the Finance Act, 1925 (No. 28 of 1925), shall not be chargeable or leviable on any article chargeable with the duty imposed by this section.
Duty on certain woven tissues.
9.—(1) In lieu of the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), a customs duty of an amount equal to forty-five per cent. of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value exceeding two shillings per square yard.
(2) A customs duty of an amount equal to thirty per cent, of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing, and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value not exceeding two shillings per square yard.
(3) 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.
(4) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purpose of their printing business or for use as ironing cloths by laundrymen or tailors, or 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.
(5) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation 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.
(6) Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann and chargeable with the duty imposed by this section was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879, shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking.
Duty on maize meal.
10.—(1) A duty of customs at the rate of one shilling the hundredweight shall be charged, levied and paid on all maize meal (including crushed maize, broken maize, kibbled maize, granulated maize, flaked maize, and rolled maize) and all goods which, in the opinion of the Revenue Commissioners, are mainly composed of or made from maize meal, crushed maize, broken maize, kibbled maize, granulated maize, flaked maize, or rolled maize imported into Saorstát Eireann on or after the 30th day of April, 1932.
(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 Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.
Duty on bedsteads and furniture.
11.—(1) In lieu of the duties now chargeable under section 18 of the Finance Act, 1925 (No. 28 of 1925), a duty of customs of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 3rd day of May, 1932, that is to say :—
(a) all bedsteads of whatever material made,
(b) all component parts of bedsteads (other than spiral or helical metal springs intended for use in mattresses);
(c) all furniture (other than bedsteads, brushes, and brooms and other than mattresses chargeable with duty as component parts of bedsteads) made wholly or partly of wood and whether completely or partially manufactured;
(d) all component parts of furniture (other than bedsteads, brushes, and brooms and such mattresses as aforesaid) which parts are themselves made wholly or partly of wood.
(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) Whenever the Revenue Commissioners are satisfied—
(a) that any article of furniture is imported for use exclusively in a stage play or other dramatic or musical representation or performance, or
(b) that any partially manufactured article of furniture is imported for further manufacture and subsequent exportation, or
(c) in respect of any article of furniture (other than a bedstead) or any component part of an article of furniture (other than a bedstead), that the quantity of wood contained in such article or component part forms only an inconsiderable part of the whole of such article or component part,
they may, subject to compliance with such conditions as they may think fit to impose, permit such article or component part to be imported without payment of the duty imposed by this section.
(4) Where the Revenue Commissioners are satisfied, in respect of any furniture which is being imported, that—
(a) the importer thereof resides or intends to reside permanently in Saorstát Eireann, and
(b) such furniture had been previously used by the importer or by his family or household, and
(c) such furniture is being imported for the use in Saorstát Eireann of the importer or his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such furniture to be imported without payment of the duty imposed by this section.
(5) Where it is shown to the satisfaction of the Revenue Commissioners that any imported component part of a bedstead made wholly of metal, in respect of which the duty imposed by this section has been duly paid, has been used as a component part in the manufacture or assembly in Saorstát Eireann of any finished bedstead and for no other purpose, a drawback equal to the duty so paid shall be allowed on the due exportation as merchandise of such finished bedstead.
Duty on sugar confectionery.
12.—(1) In lieu of the duties chargeable under sub-section (1) of section 7 of the Finance Act, 1931 (No. 31 of 1931), there shall be charged, levied, and paid on all sugar confectionery (except fruit in syrup imported in sealed tins or cans and not liable to duty as fruit and except sugar candy) imported into Saorstát Eireann on or after the 3rd day of May, 1932, a duty of customs at the rate of one shilling and sixpence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in such sugar confectionery but in lieu of any duty which might otherwise be charegable on any other ingredient contained in such sugar confectionery.
(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) Notwithstanding anything contained in this section, sugar candy imported into Saorstát Eireann shall continue to be chargeable with duty under sub-section (1) of section 7 of the Finance Act, 1931 (No. 31 of 1931), and fruit in syrup imported into Saorstát Eireann in sealed cans or tins and not liable to duty as fruit shall continue to be chargeable with duty under sub-section (2) of the said section 7.
(4) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa, and includes breads, biscuits, cakes, cake mixtures, puddings, and powders (other than medicinal powders) sweetened with sugar or other sweetening matter and not containing cocoa, and also includes sweetmeats, jams, marmalades, and jellies not containing cocoa, and also includes peels and fruits candied, crystallised, or otherwise preserved with sugar or other sweetening matter and not containing cocoa, but does not include ginger preserved in syrup imported in wooden barrels or casks of a capacity of not less than one hundred-weight.
Duty on cocoa preparations.
13.—(1) In lieu of the duties of customs chargeable under section 9 of the Finance Act, 1931 (No. 31 of 1931), there shall be charged, levied, and paid on all preparations made from or containing cocoa in any form (save as is hereinafter otherwise provided) imported into Saorstát Eireann on or after the 3rd day of May 1932 a duty of customs at the rate of three shillings on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in any such preparation but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.
(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 goods 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) As from the 3rd day of May, 1932, there shall be allowed on due exportation or due shipment for use as ship's stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with the duty imposed by this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.
(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.
(5) This section shall not apply to cocoa powder imported into Saorstát Eireann before the 3rd day of November, 1932, and accordingly cocoa powder so imported shall continue to be chargeable with duty and entitled to drawback under section 9 of the Finance Act, 1931 (No. 31 of 1931), as if this section had not been enacted.
Alteration of rates of motor car duty.
14.—(1) The 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 all articles mentioned in the Third Schedule to this Act imported into Saorstát Eireann on or after the 6th day of May, 1932, at the several rates mentioned in the said Schedule in lieu of the rate mentioned in the said section 11.
(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty chargeable by virtue of this section on the articles mentioned in paragraph 2 of the Third Schedule to this Act but shall apply to the duty chargeable by virtue of this section on the articles mentioned in paragraphs 1, 3 and 4, respectively of the said Schedule with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles mentioned in the said paragraphs 1, 3 and 4 respectively 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) Without prejudice to the liability (if any) to duty under section 11 of the Finance Act, 1928 (No. 11 of 1928), duty shall not be chargeable by virtue of this section on any article which is reimported into Saorstát Eireann after exportation therefrom if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the article had not been imported previous to its exportation, or
(b) that the article had been first imported prior to the 6th day of May, 1932, or
(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty chargeable by virtue of this section had been duly paid thereon.
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be reimported into Saorstát Eireann within the meaning of the next preceding sub-section of this section.
(5) If it appears to the satisfaction of the Minister for Finance, in consultation with the Minister for Industry and Commerce, that any article or class of articles mentioned in paragraph 4 of the Third Schedule to this Act and chargeable with duty at the rate mentioned in that paragraph is suitable for use in the making of motor car bodies in Saorstát Eireann and is not manufactured in Saorstát Eireann, the Revenue Commissioners may by licence authorise subject to compliance with such conditions as they think fit to impose and shall specify in such licence, the importation of such article or class of articles without payment of duty.
(6) In this section (including the Third Schedule to this Act) 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” includes the driver's seat and the cab or roof thereof but does not include the dashboard or the fittings thereon or the mudguards.
Duty on horse-drawn vehicles.
15.—(1) A duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on every of the articles mentioned in this sub-section imported into Saorstát Eireann on or after the 6th day of May 1932, that is to say:—
(a) on all wheeled vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods—an amount equal to seventy-five per cent. of the value of the article or the sum of fifteen pounds, whichever is the greater, and
(b) on all component parts and accessories of any such vehicle as is mentioned in the next preceding paragraph of this sub-section (excluding materials and articles intended for use in the construction or assembling in Saorstát Eireann of any such vehicle)—an amount equal to seventy-five 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) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the article had not been imported previous to its exportation, or
(b) that the article had been first imported prior to the 6th day of May, 1932, or
(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty imposed by this section has been duly paid thereon.
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of the next preceding sub-section of this section.
(5) The Revenue Commissioners may by order exempt from the duty imposed by this section any article liable to the said duty if they are satisfied that, having regard to the small value of the article, it is inexpedient that the said duty should be charged thereon.
(6) The Revenue Commissioners may make regulations providing for the total or partial exemption for a limited period from the duty imposed by this section of vehicles liable to the said duty brought into Saorstát Eireann by persons making only a temporary stay therein.
Penalty for contravention of conditions.
16.—If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under any section of 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 or goods liable to duty in respect of which such act was done shall be forfeited.
Computation of value of articles or goods.
17.—The value of any article or goods for the purposes of this Act shall be taken to be the price which an importer would give for such article or goods if such article or goods 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.
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. 2) Act, 1932.
(2) This Act shall be construed as one with the Customs Acts.
FIRST SCHEDULE.
Articles Liable To Duty As Agricultural Machinery.
1. Machines of all descriptions (other than machines driven by an internal combustion engine incorporated in the machine) for use in cutting turnips, mangolds or other roots, but excluding machines for use in the combined process of cleaning and cutting roots.
2. Agricultural machinery (other than machinery designed and constructed for operation or haulage in operation by mechanical power) of any of the following descriptions, that is to say:—
grass mowers (except lawn mowers), with or without reaping attachments,
wheel rakes,
tumbler rakes,
swathe turners,
hay tedders (excluding hay kickers),
hay collectors (not exceeding 15 ft. in width),
hay carts or bogeys,
horse drawn agricultural sprayers (excluding powder sprayers),
chaff cutters,
oil cake breakers,
ploughs,
spring tooth harrows and zig-zag harrows,
one-wheeled horse drawn grubbers and hoes,
corn drills,
disc drill-cleaners,
beet lifters, excluding combined beet lifters and toppers,
single and double turnip and mangold seed sowing machines,
grass and clover seed barrows,
horse drawn land rollers,
potato diggers,
manure distributors, excluding combined ridgers and distributors.
3. Component parts of any of the machines or machinery mentioned in either of the foregoing paragraphs of this Schedule, but excluding the following component parts, that is to say:—
(a) tines and helpers for spring tooth harrows,
tines for swathe turners,
coil springs,
chains,
steel fingers for grass mowers,
brass nozzles and rubber tubes for agricultural sprayers,
spiral steel tubes,
steel discs;
(b) castings not machined;
(c) steel bars and iron tubes which require a process of machining before being capable of use as parts of agricultural machinery;
(d) any article which does not exceed five shillings in value.
SECOND SCHEDULE.
Duty On Boots And Shoes.
1. Thirty-seven and one-half per cent. of the value of the article on the following articles, that is to say:—
(a) all boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is wholly or mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children; and
(b) all shaped soles (whether complete or in parts), shaped heels (whether complete or in parts) and shaped uppers wholly or mainly made of leather and skin or either of them, but excluding soles, heels, and uppers intended for wear by infants or young children.
2. Twenty-two and one-half per cent. of the value of the article on the following articles, that is to say:—
(a) all boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children; and
(b) all shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers intended for wear by infants or young children.
3. Twenty-two and one-half per cent. of the value of the article on the following articles, that is to say:—
all boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by young children and of any size from 7 to 1 (inclusive).
4. Fifteen per cent. of the value of the article (being the rate chargeable under section 19 of the Finance Act, 1924) on the following articles, that is to say:—
all boots, shoes, slippers, goloshes, sandals, clogs, shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers not included in any of the foregoing paragraphs of this Schedule.
THIRD SCHEDULE.
Rates Of Motor Car Duty.
1. Seventy-five per cent. of the value of the article or the sum of sixty pounds, whichever is the greater, on the following articles, that is to say:—
Every motor car body (whether imported separately or imported as part of a motor car or along with the chassis to which it is intended to be attached) which, in the opinion of the Revenue Commissioners, is designed and constructed primarily for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any motor car body chargeable with duty under paragraph 3 of this Schedule and any motor car body which, in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and has before importation been used outside Saorstát Eireann for the carriage of passengers for reward.
2. One hundred and fifty per cent. of the value of the article on the following articles, that is to say:—
Every motor car body (whether imported separately or imported as part of a motor car or along with the chassis to which it is intended to be attached) which, in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and has before importation been used outside Saorstát Eireann for the carriage of passengers for reward.
3. Seventy-five per cent. of the value of the article or the sum of thirty-seven pounds ten shillings, whichever is the greater, on the following articles, that is to say:—
Every motor car body imported as part of a complete car and so imported for sale by a trader in motor cars, where the value of the chassis of such motor car does not exceed the sum of one hundred and twenty pounds and such motor car is imported before the 7th day of August, 1932, and is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed and intended for the carriage of persons otherwise than for reward.
4. Seventy-five per cent. of the value of the article on the following articles, that is to say:—
All component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories.