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Uimhir 12 de 1938.
ACHT AIRGEADAIS (CÓ-AONTÚ LEIS AN RÍOCHT AONTUITHE), 1938.
[16adh Bealtaine, 1938.]
Míniú.
1.—San Acht so cialluíonn an abairt “an Ríocht Aontuithe” Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann agus Inse Mara nIocht agus Oileán Manann.
An lá ceaptha.
2.—Féadfaidh an tAire Airgeadais, le hordú, lá do cheapadh chun bheith ina lá cheaptha chun crícheanna an Achta so, agus san Acht so cialluíonn an abairt “an lá ceaptha” an lá ceapfar amhlaidh.
Diúitéthe ar shíoda agus ar shíoda shaordha.
3.—(1) Eileofar, gearrfar, agus íocfar diúité custum do réir scilling agus reul an tslat chearnach ar gach earra fhighte a hiomportálfar an lá ceaptha no dá éis sin agus a bheidh ina gréasán le linn a hiomportála agus ina mbeidh dachad per cent. ar a laighead de shíoda do réir mheáchainte, dar leis na Coimisinéirí Ioncuim, agus nach fiú níos mó ná scilling agus reul an tslat chearnach.
(2) Eileofar, gearrfar, agus íocfar diúité custum do réir ocht bpingne an tslat chearnach ar gach earra fhighte a hiomportálfar an lá ceaptha no dá éis sin agus a bheidh ina gréasán le linn a hiomportála agus ina mbeidh dachad per cent. ar a laighead de shíoda shaordha, no de shíoda agus de shíoda shaordha, do réir mheáchainte, dar leis na Coimisinéirí Ioncuim, agus nach fiú níos mó ná scilling agus leath-reul an tslat chearnach.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an dá dhiúité forchuirtear leis an alt so ach an abairt “the area of application of the Acts of the Oireachtas” 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 do bhí, toisc ráta thosaíochta, le leigint isteach saor o dhiúité agus go mbeadh sa liost san earraí is ionchurtha fé cheachtar de sna diúitéthe forchuirtear leis an alt so.
Diúité ar ghual.
4.—(1) Lasmuich de chás dá bhforáltar a mhalairt leis an alt so éileofar, gearrfar, agus íocfar diúité custum do réir trí scilling an tonna ar gach earra acu so leanas a hiomportálfar an lá ceaptha no dá éis sin, sé sin le rá:—
(a) gual, culm, cloch ghuail, bruscar guail, agus cóc, agus
(b) abhar teine soladach is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad de ghual no de dheannach guail.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do táirgeadh no do rinneadh í.
Diúité ar bhrioscaí nea-milsithe gan cócó ionta.
5.—Eileofar, gearrfar, agus íocfar diúité custum do réir leathreul an punt ar na brioscaí uile a hiomportálfar an lá ceaptha no dá éis sin agus gur dóich leis na Coimisinéirí Ioncuim iad do bheith déanta de chruithneachtain no de thoradh chruithneachtan no ceachtar acu san do bheith ionta agus gan cócó do bheith ionta ná iad do bheith milsithe.
Rátaí an diúité ar earraí áirithe as an Ríocht Aontuithe no as Ceanada.
6.—(1) An diúité custum is inéilithe, ar aon earra luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so, de bhuadh an achtacháin a luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra san sa dara colún san, is do réir an ráta luaidhtear sa cheathrú colún den Sceideal san os coinne luadh na hearra san sa dara colún san, in ionad an ráta gur dá réir atá an diúité sin inéilithe fén achtachán san a luaidhtear sa tríú colún san, a héileofar, a gearrfar agus a híocfar é ar gach earra den tsórt san a hiomportálfar an lá ceaptha no dá éis sin agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do fásadh no do táirgeadh no do rinneadh í.
(2) I ngach cás ina luaidhtear percentáiste sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, déanfar an luadh sa cheathrú colún san do léiriú mar ní chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
Rátaí an diúité ar thorthaí áirithe talmhaíochta agus iascaigh as an Ríocht Aontuithe no as Ceanada.
7.—An diúité custum is inéilithe, ar aon earra luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so, de bhuadh an achtacháin a luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra san sa dara colún san, is do réir an ráta luaidhtear sa cheathrú colún den Sceideal san os coinne luadh na hearra san sa dara colún san, in ionad an ráta gur dá réir atá an diúité sin inéilithe fén achtachán san a luaidhtear sa tríú colún san, a héileofar, a gearrfar agus a híocfar é ar gach earra den tsórt san a hiomportálfar an lá ceaptha no dá éis sin agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do fásadh no do táirgeadh no do rinneadh í.
Alt 22 den. Acht Airgid, 1924, do leasú.
8.—(1) Ní bheidh sé riachtanach stampa greamuitheach do bheith ar aon fhuirm iontrála chustum do réir ailt 22 den Acht Airgid, 1924 (Uimh. 27 de 1924), alos aon chonsighneachta earraí bheidh luaidhte sa bhfuirm iontrála san agus—
(a) a hiomportálfar an lá ceaptha no dá éis sin, agus
(b) ná beidh inti ach earraí ná híocfar aon diúité custum ortha, agus
(c) ná beidh inti ach earraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do fásadh no do táirgeadh no do rinneadh iad.
(2) Is fé réir an fho-ailt sin roimhe seo den alt so léireofar alt 22 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus go sonnrách fo-alt (1) de, agus a bheidh éifeacht ag an gcéanna.
(3) San alt so tá an bhrí chéanna leis an bhfocal “consighneacht” atá leis in alt 22 den Acht Airgid, 1924 (Uimh. 27 de 1924).
An diúité minimum do leasú.
9.—Le linn alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus alt 8 den Acht Airgid, 1937 (Uimh. 18 de 1937), fé seach, d'fheidhmiú maidir le consighneachtaí no birt a hiomportálfar an lá ceaptha no dá éis sin agus ná beidh ionta ach earraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do fásadh, do táirgeadh no do rinneadh iad, beidh éifeacht ag na hailt sin, no ag an gceann acu is infheidhmithe sa chás, fé is dá gcuirtí an focal “scilling” in ionad na bhfocal “dhá scilling agus reul” i ngach áit ina bhfuil na focail deiridh sin sna hailt sin no san alt san acu is infheidhmithe sa chás (pe'ca aca é).
An diúité pacáiste do leasú.
10.—(1) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach pacáiste a hiomportálfar an lá ceaptha no dá éis sin agus is ionchurtha fén diúité forchuirtear le halt 22 den Acht Airgid, 1932 (Uimh. 20 de 1932), mar a leasuítear san le hachtacháin ina dhiaidh sin, agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh ná fuil ann ach earraí do táirgeadh no do rinneadh sa Ríocht Aontuithe no i dTiarnas Cheanada, sé sin le rá:—
(a) ceadóidh na Coimisinéirí Ioncuim an pacáiste sin d'iomportáil gan an diúité sin d'íoc—
(i) má cuirtear ina luighe ar na Coimisinéirí Ioncuim ná fuil sa phacáiste sin ach earraí chun úsáide pearsanta an iomportálaí agus gurb é an t-iomportálaí sin no a sheirbhíseach no duine dá líntighe thug isteach é, no
(ii) más tríd an bpost a hiomportálfar an pacáiste sin agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ná fuil ann ach earraí is bronntanaisí chun úsáide an chonsighní, no
(iii) más tríd an bpost a hiomportálfar an pacáiste sin agus ná beidh aon phacáistí inmheánacha ann no ná beidh níos mó ná sé pacáistí inmheánacha ann;
(b) fé réir forálacha na míre sin roimhe seo den fho-alt so, éileofar, gearrfar, agus íocfar an diúité sin ar an bpacáiste sin do réir an ráta san acu so leanas is infheidhmithe sa chás in ionad an ráta luaidhtear san alt san 22, sé sin le rá:—
(i) más do réir mheáchainte a horduítear sa liost oifigiúil iomportála a mbeidh sa phacáiste sin d'iontráil ar é d'iomportáil—do réir pingin an punt no an codán de phunt de mheáchaint an phacáiste sin, agus
(ii) más do réir tomhais a horduítear sa liost oifigiúil iomportála a mbeidh sa phacáiste sin d'iontráil ar é d'iomportáil—do réir pingin an piúnt no an codán de phiúnt dá mbeidh sa phacáiste sin.
(2) San alt so tá an bhrí chéanna leis an bhfocal “pacáiste” atá leis in alt 22 den Acht Airgid, 1932 (Uimh. 20 de 1932).
An diúité ar lampaí ribe leictreacha do leasú.
11.—I gcás lampa ribe leictreach is ionchurtha fén diúité forchuirtear leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 45), 1934, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932), do bheith ar cheann de roinnt earraí is ionchurtha, i dteanta a chéile, fén diúité forchuirtear le halt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934), do réir an ráta luaidhtear ag uimhir thagartha 16 no do réir an ráta luaidhtear ag uimhir thagartha 17 sa Cheathrú Sceideal a ghabhann leis an Acht san, beidh an lampa san, más ar an lá ceaptha no dá éis sin a hiomportálfar é, ionchurtha fén diúité sin a forchuirtear leis an Ordú san, agus ní cuirfear luach an lampa san san áireamh nuair a beifear ag déanamh amach an lán-luacha ar a mbeidh méid an diúité sin a forchuirtear leis an alt san 12 inéilithe do réir an ráta roimhráite ar an roinnt earraí sin is ionchurtha fé dhiúité i dteanta a chéile amhlaidh.
Ráta an diúité ghluaisteáin d'atharú.
12.—(1) Eileofar, gearrfar, agus íocfar diúité gluaisteáin ar gach gluaisteán le n-a mbaineann an t-alt so do réir méid is có-ionann le dó fichead is dhá naoú per cent. de luach an ghluaisteáin in ionad an ráta no na rátaí is infheidhmithe ina thaobh fé alt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus fén gCeathrú Sceideal a ghabhann leis an Acht san.
(2) Baineann an t-alt so le gach gluaisteán—
(a) a hiomportálfar an lá ceaptha no dá éis sin, agus
(b) nach lugha ná seacht gcéad go leith punt a luach, agus
(c) gur dóich leis na Coimisinéirí Ioncuim é bheith lánchóghabhtha, agus
(d) go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do rinneadh é, agus
(e) gur dóich leis na Coimisinéirí Ioncuim gan é bheith oiriúnach ach chun daoine no daoine maraon le n-a mbagáiste pearsanta d'iompar, agus
(f) gur dóich leis na Coimisinéirí Ioncuim gan cóiríocht suidhte do bheith ann do níos mó ná seisear gan an tiománaí d'áireamh, agus
(g) go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur gluaisteán é de shaghas a coimeádtar de ghnáth chun úsáide pearsanta an únaera agus daoine dá líntighe no dá theaghlach.
(3) San alt so—
cialluíonn an abairt “diúité gluaisteáin” an diúité custum a forchuirtear fén ainm sin le halt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934);
cialluíonn an focal “gluaisteán” feithicil inneall-ghluaiste gheibheann a comhacht tiomána o inneall dóghacháin inmheánaigh no o mhótar leictreach no o inneall agus mótar den tsórt san le chéile agus is ionchurtha fé dhiúité ghluaisteáin.
Dual-abhrais do shaoradh o gach diúité custum.
13.—Earraí is dual-abhrais agus a bheidh déanta ar fad no nach mór ar fad de líon agus a hiomportálfar an lá ceaptha no dá éis sin agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do rinneadh iad, beid saor o gach diúité custum.
Diúitéthe do bhaint d'earraí as an Ríocht Aontuithe no as Ceanada.
14.—(1) Ní déanfar aon diúité custum dá luaidhtear sa dara colún den Tríú Sceideal a gabhann leis an Acht so d'éileamh ná do ghearradh ar earra ar bith a hiomportálfar an lá ceaptha no dá éis sin agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur sa Ríocht Aontuithe no i dTiarnas Cheanada do fásadh no do táirgeadh no do rinneadh í.
(2) Na mion-innste luaidhtear sa tríú colún den Tríú Sceideal a ghabhann leis an Acht so is chuige amháin atáid sa Sceideal san chun gurb usa na diúitéthe uile agus fé seach a luaidhtear sa dara colún den Sceideal san d'aithint, agus dá réir sin ní dhéanfaidh éinní atá sa tríú colún san deifir maidir le haon mhion-innsint dá luaidhtear sa dara colún san do léiriú ná ní dhéanfaidh a hoibriú do theorannú ná do leathnú.
Atharú ar fhorálacha ceadúnúcháin a bhaineann le diúitéthe custum.
15.—I gcás foráil do bheith i reacht no in ordú reachtúil (pe'ca ritheadh no rinneadh é roimh an Acht so do rith no rithfear no déanfar é dá éis sin) sa chéill go bhféadfaidh na Coimisinéirí Ioncuim, más dóich leis an Aire Airgeadais tar éis dó dul i gcomhairle le hAire eile san do bheith ceart, go bhféadfaid, le ceadúnas, a údarú do dhuine earraí is ionchurtha fén diúité le n-a mbaineann an fhoráil sin d'iomportáil gan an diúité sin d'íoc no ar an diúité sin d'íoc do réir ráta is lugha ná an ráta is inéilithe de ghnáth, is fé réir na n-atharuithe seo leanas a bheidh éifeacht ag an bhforáil sin maidir le ceadúnaisí do bhéarfar amach fúithi an lá ceaptha no dá éis sin, sé sin le rá:—
(a) nuair a bheidh na comhachta bronntar air leis an bhforáil sin á bhfeidhmiú ag an Aire Airgeadais, féachfaidh d'Airteagal 7 den Chó-aontú Trádála do rinneadh an 25adh lá d'Abrán, 1938, idir an Riaghaltas agus Riaghaltas na Ríochta Aontuithe;
(b) nuair a bheidh na comhachta san á bhfeidhmiú ag an Aire Airgeadais, féadfaidh an dá ní seo leanas no ceachtar acu do dhéanamh, fé mar is dóich leis, tar éis dó dul i gcomhairle leis an Aire eile luaidhtear sa bhforáil sin, is ceart chun an Airteagail sin 7 do chólíonadh, sé sin le rá:—
(i) aon cheadúnas do bhéarfar amach fén bhforáil sin, agus le n-a n-údarófar iomportáil do dhéanamh gan an diúité le n-a mbaineann an fhoráil sin d'íoc, do theorannú i slí ná bainfidh ach le hearraí do fásadh no do táirgeadh no do rinneadh sa Ríocht Aontuithe no i dTiarnas Cheanada, no
(ii) a chur de cheangal gur do réir ráta áirithe déanfar an diúité le n-a mbaineann an fhoráil sin d'éileamh, do ghearradh, agus d'íoc ar earraí do fásadh no do táirgeadh no do rinneadh i dtír áirithe (seachas an Ríocht Aontuithe agus Tiarnas Cheanada) agus a hiomportálfar fé cheadúnas do bhéarfar amach fén bhforáil sin.
Rialacháin i dtaobh cad as d'earraí déanta.
16.—(1) Beidh sé dleathach don Aire Tionnscail agus Tráchtála rialacháin do dhéanamh á ordú cadé an cion de luach earra nach foláir a theacht de thoradh saothair i dtír áirithe chun go bhféadfar an earra san d'áireamh chun críche an Achta so mar earra do rinneadh sa tír sin.
(2) Féadfar rialacháin deifriúla do dhéanamh fén bhfo-alt san roimhe seo den alt so maidir le haicmí no saghsanna deifriúla earraí.
(3) Ní háirmheofar chun críche an Achta so earra do bheith ina hearra do rinneadh i dtír áirithe ach amháin i gcás an cion san dá luach a hordófar le rialacháin ar n-a ndéanamh fén alt so do theacht de thoradh saothair sa tír áirithe sin.
Cúram agus bainistí diúitéthe.
17.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diúitéthe custum a forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
18.—(1) Féadfar an tAcht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
CEAD SCEIDEAL.
Ratai Diuite ar Earrai Airithe as an Riocht Aontuithe no as Ceanada.
Uimh. Thag. | Na hcarraí is ionchurtha fén diúité | Na hachtacháin fé n-a bhfuil an diúité inéilithe | An ráta gur dá réir a héileofar an diúité |
1 | Subhanna, marmaláidí. agus geiléthe tortha. | Alt 12 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), mar a leasuítear san ag uimhir thagartha 4 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934), agus mar a leasuítear é tuilleadh ag uimhir thagartha 1 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | Ceithre pingne an punt. |
2 | Brioscaí milsithe (gan cócó ionta). | Alt 12 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), mar a leasuítear san ag uimhir thagartha 4 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934), agus mar a leasuítear é tuilleadh ag uimhir thagartha 1 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | Trí pingne go leith an punt. |
3 | Milseoga (seachas brioscaí, subhanna, marmaláidí agus geiléthe tortha) a bheidh déanta de shiúicre no d'abhar eile chun milsithe no ina mbeidh an céanna agus ná beidh cócó ionta. | Alt 12 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), mar a leasuítear san ag uimhir thagartha 4 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934), agus mar a leasuítear é tuilleadh ag uimhir thagartha 1 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | Reul an punt. |
4 | Gréasáin lin-éadaigh. | An tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 131), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | 20% |
5 | Ciarsúirí bheidh déanta ar fad de lín éadach. | Alt 7 den Acht Airgid 1937 (Uimh. 18 de 1937), agus uimhreacha tagartha 5 agus 31 sa Tríú Sceideal a ghabhann leis an Acht san. | 30% |
6 | Earraí bheidh déanta ar fad de lín-éadach agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun úsáide pearsanta no chun úsáide tighis no tighe agus nach baill éadaigh ná cóir ghléasta phearsanta agus nach ionchurtha fé dhiúité ach amháin fén achtachán a luaidhtear sa tríú colún ag an uimhir thagartha so. | Alt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhir thagartha 13 sa Chéad Sceideal a ghabhann leis an Acht san, mar a leasuítear san leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 133), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | 25% |
7 | Snáth a bheidh déanta ar fad no nach mór ar fad de líon. | An tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 76), 1935, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | 40% |
8 | Léinte | Alt 7 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhreacha tagartha 1 agus 25 sa Tríú Sceideal a ghabhann leis an Acht san. | Pé ráta acu so leanas gur as do gheobhfar, alos gach earra fe leith, an méid diúité is mó, sé sin le rá:—30% no scilling an earra. |
9 | Bónaí léine. | Alt 7 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimreacha tagartha 2 agus 26 sa Tríú Sceideal a ghabhann leis an Acht san. | Pé ráta acu so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:—30% no dhá phingin an earra. |
10 | Earraí is baill éadaigh no cóir ghléasta phearsanta d'aon tsaghas acu so leanas agus is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'olainn agus a bheidh cniotálta ar fad no nach mór ar fad no déanta de dhéantús chniotálta, sé sin le rá:— (a) stocaí agus gearrastocaí, (b) fo-éadaighe (gan léinte agus bónaí léine d'áireamh), (c) cairdiogáin forionair, gersithe, blúsanna, agus earraí dá samhail. | Alt 7 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhreacha tagartha 13, 21, 22 agus 23 sa Tríú Sceideal a ghabhann leis an Acht san. | 331/3% |
11 | Lámhainní is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'olainn agus a bheidh cniotálta ar fad no nach mór ar fad no déanta de dhéantús chniotálta. | Alt 7 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhir thagartha 4 sa Tríú Sceideal a ghabhann leis an Acht san. | 25% |
12 | Plaincéadaí bheidh déanta ar fad no nach mór ar fad d'olainn. | Alt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus uimhir thagartha 27 sa Chéad Sceideal a ghabhann leis an Acht san mar a leasuítear san leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 132), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | 25% |
13 | Earraí is dóich leis na Coimisinéirí Ioncuim is téad, rópa, no sreangán. | Alt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhir thagartha 30 sa Chéad Sceideal a ghabhann leis an Acht san. | 331/3% |
14 | Earraí bheidh déanta ar fad no nach mór ar fad d'adhmad agus is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún. | Alt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus uimhir thagartha 16 sa Chéad Sceideal a ghabhann leis an Acht san, mar a leasuítear san ag uimhir thagartha 5 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933), agus mar a leasuítear é tuilleadh ag uimhir thagartha 10 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934), agus mar a leasuítear é tuilleadh ag uimhir thagartha 8 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935), agus mar a leasuítear é tuilleadh ag uimhir thagartha 6 sa Tríú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | 331/3% |
15 | Málaí bheidh déanta ar fad no nach mór ar fad de pháipéar agus is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún. | Alt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus uimhir thagartha 6 sa Chéad Sceideal a ghabhann leis an Acht san. | 25% |
16 | Boscaí, cártáin, agus earraí dá samhail a bheidh déanta ar fad no nach mór ar fad de pháipéar no de chairt-chlár, de phaist-chlár, de phaistchlár úctha, de thuighechlár, no d'abhar dá samhail sin agus is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún. | Alt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus uimhir thagartha 38 sa Chéad Sceideal a ghabhann leis an Acht san. | 25% |
17 | Páipéar ná beidh éinní ná aon phátrún clóbhuailte air agus is dóich leis na Coimisinéirí Ioncuim is páipéar manilla no páipéar pacála no páipéar fillteála (pe'ca de mhanilla no d'aon tsaghas eile dhó) agus, i gceachtar cás, is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún. | Alt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus uimhir thagartha 34 sa Chéad Sceideal a ghabhann leis an Acht san. | 331/3% |
18 | Earraí d'aon tsaghas acu so leanas is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún, sé sin le rá:— (a) clúdaigh, páipéar leitreach, agus bluic de pháipéar scríbhneoireachta; (b) páipéarachas tráchtála ceangailte no nea-cheangailte; (c) duillíní agus teaigeanna (seachas duillíní agus teaigeanna d'abhair fhighte) a hiomportálfar ina mór-choda; (d) clár-liostaí trádála (seachas clár-liostaí ná beidh ionta ach somplaí de pháipéar falla) a hiomportálfar ina mór-choda; (e) ticéadaí clóbhuailte a hiomportálfar ina mór-choda; (f) cártaí puist, cártaí cuarda, cártaí gnótha, cártaí beannachta, cártaí cuiridh, cártaí deigh-mhéinne, agus cártaí menu. | Alt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus uimhir thagartha 16 sa Chéad Sceideal a ghabhann leis an Acht san mar a leasuítear san ag uimhir thagartha 10 sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus mar a leasuítear é tuilleadh ag uimhir thagartha 8 Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934). | 25% |
19 | Earraí fighte (seachas clúdaigh urláir) a bheidh déanta i bpáirt no go hiomlán d'olainn agus is ionchurtha fén diúité forchuirtear leis an achtachán a luaidhtear sa tríú colún. | Ar earraí gur mó a luach ná scilling agus trí pingne an tslat chearnach—15%; ar earraí nach mó a luach ná scilling agus trí pingne an tslat chearnach—10%. | |
20 | Bróga agus bróga ísle go mbeidh a n-uachtair déanta ar fad no nach mór ar fad de leathar agus de chroiceann no de cheachtar acu, ach gan áireamh do dhéanamh ar bhróga bheidh déanta ar fad no nach mór ar fad de chúitsiúc, d'abhar do rinneadh díonach le cúitsiúc, d'abhar do clúduíodh le cúitsiúc no de dhá abhar no níos mó acu san le chéile. | Alt 9 den Acht Airgid, 1934 (Uimh. 31 de 1934), mar a leasuítear san le hAlt 22 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus leis an Séú Sceideal a ghabhann leis an Acht san. | 20% |
21 | Galúnach, púdair ghalúnaighe, agus gach cineál abhar a húsáidtear in ionad galúnaighe. | Alt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus uimhir thagartha 13 sa Chéad Sceideal a ghabhann leis an Acht san. | 15% |
22 | Coinnle, ar a n-áirmhítear geatairí agus soillse oíche. | Alt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus uimhir thagartha 22 sa Chéad Sceideal a ghabhann leis an Acht san. | 10% |
DARA SCEIDEAL.
Ratai Diuite ar Thorthai Airithe Talmhaiochta agus Iascaigh as an Riocht Aontuithe no as Ceanada.
Uimh. Thag. | Na hearraí is ionchurtha fén diúité | Na hachtacháin fé n-a bhfuil an diúité inéilithe | An ráta gur dá réir a héileofar an diúité |
1 | Iasc dí-chnámhuithe agus coda d'iasc den tsórt san. | Alt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus uimhir thagartha 45 sa Chéad Sceideal a ghabhann leis an Acht san. | Pingin a n punt. |
2 | Iasc leasuithe deatuithe. | Alt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus uimhir thagartha 44 sa Chéad Sceideal a ghabhann leis an Acht san. | Scilling a n chloch. |
3 | Plumaí amha (ar a n-áirmhítear daimsíní, dulóisí, agus glas-phlumaí) a hiomportálfar aon 1adh lá de Lúnasa no dá éis sin agus roimh an 31adh lá de Dheire Fómhair díreach ina dhiaidh sin no an lá san. | Fo-alt (1) d'alt 14 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus uimhir thagartha 3 sa Cheathrú Sceideal a ghabhann leis an Acht san. | Pingin an punt. |
4 | Sugha talmhan amha a hiomportálfar aon 15adh lá de Mheitheamh no dá éis sin agus roimh an 31adh lá d'Iúl díreach ina dhiaidh sin no an lá san. | Fo-alt (1) d'alt 14 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus uimhir thagartha 5 sa Cheathrú Sceideal a ghabhann leis an Acht san. | Pingin an punt. |
5 | Fíon-chaora a hiomportálfar aon 1adh lá de Mheán Fhómhair no dá éis sin agus roimh an 24adh lá de Dheire Fómhair díreach ina dhiaidh sin no an lá san agus is dóich leis na Coimisinéirí Ioncuim is fíon-chaora tighe ghloine. | Alt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus uimhir thagartha 31 as Chéad Sceideal a ghabhann leis an Acht san. | Pingin an punt. |
6 | Crainn, tuim agus tuir (agus stoca d'áireamh ach gan tuir róis ná stoca róis d'áireamh). | An tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 49), 1934, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | Deich scillinge an céadmeáchaint. |
7 | Tuir róis, gan stoca róis d'áireamh. | Alt 1 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933). | Leath - reul an tor. |
8 | Bláthanna gearrtha, bláthanna bheidh ceangailte de bhleibíní, plandaí fé bhláth, agus duilliúr. | An tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 117), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | Reul a n punt. |
9 | (a) Planndaí (agus gearrthacha agus buinneoga d'áireamh) nach fé bhláth dhóibh agus nach ionchurtha fé dhiúité mar chrainn, tuim, tuir no stoca; | An tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 49), 1934, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | Leath - reul an punt. |
(b) préamhacha (gan bleibíní ná cuirm d'áireamh) de phlanndaí bláthacha (seachas crainn, tuim, agus tuir) ná beidh idir ghas agus duilliúr fásta ortha. |
TRIU SCEIDEAL.
Diuitethe Baintear d'Earrai as an Riocht Aontuithe no as Ceanada.
Uimh. Thag. | Mion-innste ar an Diúité | Na hEarraí is Abhar don Diúité |
1 | An diúité forchuirtear le halt 6 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar bhainne go n-a chuid uachtair a hiomportáltar ina mhórchoda. | Bainne úr go n-a chuid uachtair. |
2 | An diúité forchuirtear le halt 24 den Acht Airgid, 1932 (Uimh. 20 de 1932), mar a leasuítear san ag uimhir thagartha 3 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935), ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar éanlaithe clóis marbha. | Eanlaithe clóis marbha. |
3 | An diúité forchuirtear le halt 2 den Acht Airgid, (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 1 sa Dara Sceideal a ghabhann leis an Acht san, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar bhagún agus ar ghambúin. | Bagún agus gambúin. |
4 | An diúité forchuirtear le halt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 3 sa Dara Sceideal a ghabhann leis an Acht san. | Caoirigh, ar a n-áirmhítear, reithí, fóisceacha muilt, agus uain. |
5 | An diúité forchuirtear le halt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 6 sa Dara Sceideal a ghabhann leis an Acht san. | Uibhe fé n-a bplaosca. |
6 | An diúité forchuirtear le halt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear i mír (f) sa dara colún ag uimhir thagartha 9 sa Dara Sceideal a ghabhann leis an Acht san, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar thomátaí agus fé réir an leasuithe air a deintear le halt 13 den Acht Airgid, 1933 (Uimh. 15 de 1933). | Tomátaí. |
7 | An diúité forchuirtear le halt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 10 sa Dara Sceideal a ghabhann leis an Acht san, ach san sa mhéid sin amháin go bhfuil sé inéilithe ar phónairí stalctha soya, cúibeanna pónaire soya, caora pónaire soya, calóga pónaire soya, no min phónairí stalctha soya. | Pónairí stalctha soya, cúibeanna, caora, agus calóga pónaire soya agus min phónairí stalctha soya. |
8 | An diúité forchuirtear le halt 2 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933). | Síol féir. |
9 | An diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), ach san sa mhéid sin amháin go bhfuil sé inéilithe ar stoca róis. | Stoca róis. |
10 | An diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 29 sa Chéad Sceideal a ghabhann leis an Acht san. | Eanlaithe tighis, turcaithe, géanna agus lachain agus iad ina mbeathaidh. |
11 | An diúité forchuirtear le halt 8 den Acht Airgid 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 32 sa Chéad Sceideal a ghabhann leis an Acht san. | Ainmhithe de chineál na bó |
12 | An diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 44 sa Chéad Sceideal a ghabhann leis an Acht san, ach san sa mhéid sin amháin go bhfuil sé inéilithe ar iasc atá leasuithe no deatuithe agus ná fuil leasuithe agus deatuithe. | Iasc leasuithe no deatuithe. |
13 | An diúité forchuirtear le halt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 11 sa Dara Sceideal a ghabhann leis an Acht san. | Fion-chaora. |
14 | An diúité forchuirtear le halt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 12 sa Dara Sceideal a ghabhann leis an Acht san. | Piseáin tiormuithe. |
15 | An diúité forchuirtear le fo-alt (1) d'alt 14 den Acht Airgid, 1935 (Uimh. 28 de 1935), ach san sa mhéid sin amháin go bhfuil sé inéilithe ar phiorraí amha (a hiomportáltar tráth ar bith) no ar phlumaí (ar a n-áirmhítear daimsíní, dulóisí, agus glasphlumaí) a hiomportáltar aon 1adh lá de Mhí na Samhna no dá éis sin agus roimh an 31adh lá d'Iúl díreach ina dhiaidh sin no an lá san. | Piorraí amha agus plumaí. |
16 | An diúité forchuirtear le fo-alt (4) d'alt 14 den Acht Airgid, 1935 (Uimh. 28 de 1935). | Laoidhean no sugh torthaí áirithe. |
17 | An diúité forchuirtear leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 50), 1934, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | Coiníní agus girrfhiadhacha marbha. |
18 | An diúité forchuirtear leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 126), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | Muca ina mbeathaidh. |
Number 12 of 1938.
FINANCE (AGREEMENT WITH UNITED KINGDOM) ACT, 1938.
ARRANGEMENT OF SECTIONS
Acts Referred to | |
No. 27 of 1924 | |
No. 31 of 1936 | |
No. 34 of 1932 | |
No. 15 of 1933 | |
No. 31 of 1934 | |
No. 28 of 1935 | |
No. 20 of 1932 | |
No. 18 of 1937 | |
No. 52 of 1933 | |
No. 16 of 1932 | |
No. 11 of 1932 | |
Number 12 of 1938.
FINANCE (AGREEMENT WITH UNITED KINGDOM) ACT, 1938.
Definition.
1.—In this Act the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man.
The appointed day.
2.—The Minister for Finance may by order appoint a day to be the appointed day for the purposes of this Act, and in this Act the expression “the appointed day” means the day so appointed.
Duties on silk and artificial silk.
3.—(1) A duty of customs at the rate of one shilling and sixpence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of silk and are of a value not exceeding one shilling and sixpence per square yard.
(2) A duty of customs at the rate of eight pence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of artificial silk or of silk and artificial silk and are of a value not exceeding one shilling and three pence per square yard.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to both the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” 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 articles chargeable with either of the said duties imposed by this section were included in that list.
Duty on coal.
4.—(1) Save as is otherwise provided by this section, a duty of customs at the rate of three shillings the ton shall be charged, levied, and paid on every of the following articles imported on or after the appointed day, that is to say:—
(a) coal, culm, shale, slack, and coke, and
(b) solid fuel which, in the opinion of the Revenue Commissioners, is composed wholly or mainly of coal or coal dust.
(2) The duty imposed by this section shall not be charged or levied on any article which is shown, to the satisfaction of the Revenue Commissioners, to have been produced or manufactured in the United Kingdom or in the Dominion of Canada.
Duty on unsweetened biscuits not containing cocoa.
5.—A duty of customs at the rate of three pence the pound shall be charged, levied, and paid on all biscuits imported on or after the appointed day which, in the opinion of the Revenue Commissioners, are made from or contain wheat or a wheaten product and do not contain cocoa and are not sweetened.
Rates of duty on certain articles of United Kingdom or Canadian origin.
6.—(1) The duty of customs chargeable on any article mentioned in the second column of the First Schedule to this Act by virtue of the enactment mentioned in the third column of the said Schedule opposite the mention of such article in the said second column shall be charged, levied, and paid on every such article which is imported on or after the appointed day and is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada at the rate specified in the fourth column of the said Schedule opposite the mention of such article in the said second column, in lieu of the rate at which such duty is chargeable under the said enactment mentioned in the said third column.
(2) Where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
Rates of duty on particular agricultural and fishery products of United Kingdom or Canadian origin.
7.—The duty of customs chargeable on any article mentioned in the second column of the Second Schedule to this Act by virtue of the enactment mentioned in the third column of the said Schedule opposite the mention of such article in the said second column shall be charged, levied, and paid on every such article which is imported on or after the appointed day and is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada at the rate specified in the fourth column of the said Schedule opposite the mention of such article in the said second column, in lieu of the rate at which such duty is chargeable under the said enactment mentioned in the said third column.
Amendment of section 22 of the Finance Act, 1924.
8.—(1) No customs entry form shall be required to bear an adhesive stamp in pursuance of section 22 of the Finance Act, 1924 (No. 27 of 1924), in respect of any consignment of goods mentioned in such entry form which—
(a) is imported on or after the appointed day, and
(b) consists solely of goods on which no duty of customs is paid, and
(c) consists solely of goods which are shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada.
(2) Section 22 of the Finance Act, 1924 (No. 27 of 1924), and particularly sub-section (1) thereof shall be construed and have effect subject to the foregoing sub-section of this section.
(3) In this section the word “consignment” has the same meaning as it has in section 22 of the Finance Act, 1924 (No. 27 of 1924).
Amendment of the minimum duty.
9.—In the application of section 25 of the Finance Act, 1924 (No. 27 of 1924), and section 8 of the Finance Act, 1937 (No. 18 of 1937), respectively to consignments or parcels which are imported on or after the appointed day and contain only goods which are shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada, the said sections, or whichever of them is applicable, shall have effect as if the words “one shilling” were substituted for the words “two shillings and sixpence” wherever the latter words occurr (as the case may require) in those sections or in whichever of those sections is applicable.
Amendment of the package duty.
10.—(1) The following provisions shall apply and have effect in relation to every package which is imported on or after the appointed day and is chargeable with the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments, and is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in the United Kingdom or in the Dominion of Canada, that is to say:—
(a) the Revenue Commissioners shall permit the said package to be imported without payment of the said duty—
(i) if the said package is shown, to the satisfaction aforesaid, to contain only goods for the personal use of the importer and to be brought in by such importer or his servant or a member of his family, or
(ii) if the said package is imported through the post and is shown, to the satisfaction aforesaid, to contain only goods which are gifts for the use or enjoyment of the consignee, or
(iii) if the said package is imported through the post and either contains no internal packages or contains not more than six internal packages;
(b) subject to the provisions of the foregoing paragraph of this sub-section, the said duty shall be charged, levied, and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said section 22, that is to say:—
(i) if the contents of the said package are prescribed in the official import list to be entered on importation by weight—the rate of one penny on every pound or fraction of a pound in the weight of the said package, and
(ii) if the contents of the said package are prescribed in the official import list to be entered on importation by measure—the rate of one penny on every pint or fraction of a pint of the content of the said package.
(2) In this section the word “package” has the same meaning as it has in section 22 of the Finance Act, 1932 (No, 20 of 1932).
Amendment of duty on electric filament lamps.
11.—Where a number of articles collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 or at the rate mentioned at reference number 17 in the Fourth Schedule to that Act includes an electric filament lamp chargeable with the duty imposed by the Emergency Imposition of Duties (No. 45) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), such lamp shall, if imported on or after the appointed day, be chargeable with the said duty imposed by the said Order, and the value of such lamp shall not be reckoned in the computation of the total value on which the amount of the said duty imposed by the said section 12 is chargeable at the rate aforesaid on the said number of articles so collectively chargeable.
Modification of the rate of motor-car duty.
12.—(1) Motor car duty shall be charged, levied, and paid on every motor car to which this section applies at the rate of an amount equal to twenty-two and two-ninths per cent. of the value of the motor car in lieu of the rate or rates applicable thereto under section 12 of the Finance Act, 1934 (No. 31 of 1934), and the Fourth Schedule to that Act.
(2) This section applies to every motor car which—
(a) is imported on or after the appointed day, and
(b) is of a value of not less than seven hundred and fifty pounds, and
(c) is, in the opinion of the Revenue Commissioners, completely assembled, and
(d) is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada, and
(e) is, in the opinion of the Revenue Commissioners, suitable only for the carriage of persons or of persons and their personal luggage, and
(f) has, in the opinion aforesaid, seating accommodation for not more than six persons exclusive of the driver, and
(g) is shown, to the satisfaction of the Revenue Commissioners, to be of a type which is ordinarily kept for the personal use of the owner and members of his family or household.
(3) In this section—
the expression “motor car duty” means the duty of customs imposed under that name by section 12 of the Finance Act, 1934 (No. 31 of 1934);
the expression “motor car” means a mechanically propelled vehicle which derives its motive power from an internal combustion engine or from an electric motor or from a combination of such engine and such motor and is chargeable with motor car duty.
Exemption of ply yarns from all customs duties.
13.—Articles which are ply yarns and are made wholly or mainly of flax and are imported on or after the appointed day and are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada shall be exempt from all duties of customs.
Removal of duties from United Kingdom and Canadian goods.
14.—(1) The several duties of customs specified in the second column of the Third Schedule to this Act shall not be charged or levied on any article imported on or after the appointed day which is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada.
(2) The particulars stated in the third column of the Third Schedule to this Act are inserted in that Schedule solely to facilitate identification of the several duties mentioned in the second column of the said Schedule, and accordingly nothing contained in the said third column shall affect the construction or limit or extend the operation of any of the particulars stated in the said second column.
Modification of licensing provisions relating to customs duties.
15.—Wherever a statute or a statutory order (whether passed or made before or after the passing of this Act) contains a provision to the effect that, if the Minister for Finance, after consultation with another Minister, so thinks proper, the Revenue Commissioners may by licence authorise a person to import articles chargeable with the duty to which such provision relates without payment of such duty or on payment of such duty at less than the rate ordinarily chargeable, such provision shall, as respects licences issued thereunder on or after the appointed day have effect subject to the following modifications, that is to say:—
(a) the Minister for Finance, shall, in the exercise of the powers conferred on him by such provision, have regard to Article 7 of the Trade Agreement made on the 25th day of April, 1938, between the Government and the Government of the United Kingdom;
(b) in the exercise of the said powers the Minister for Finance may do either or both of the following things as he shall, after consultation with the other Minister mentioned in such provision, think proper for the purpose of complying with the said Article 7, that is to say:—
(i) restrict any licence issued under such provision and authorising importation without payment of the duty to which such provision relates to articles grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada,
(ii) require that the duty to which such provision relates shall be charged, levied, and paid at a particular rate on articles grown, produced, or manufactured in a particular country (other than the United Kingdom and the Dominion of Canada) and imported under a licence issued under such provision.
Regulations as to origin of manufactured goods.
16.—(1) It shall be lawful for the Minister for Industry and Commerce to make regulations prescribing the proportion of the value of an article which must be the result of labour within a particular country in order that such article may be treated for the purpose of this Act as an article manufactured in that country.
(2) Different regulations may be made under the foregoing sub-section of this section in respect of different classes or descriptions of articles.
(3) An article shall not be treated for the purpose of this Act as an article manufactured in a particular country unless such proportion of its value as shall be prescribed by regulations made under this section is the result of labour within that particular country.
Care and management of duties.
17.—The duties of customs imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
18.—(1) This Act may be cited as the Finance (Agreement with United Kingdom) Act, 1938.
(2) This Act shall be construed together with the Customs Acts.
FIRST SCHEDULE.
Rates of Duty on Certain Articles of United Kingdom or Canadian Origin.
Ref. No. | Articles on which the duty is chargeable | Enactments under which the duty is chargeable | Rate at which the duty is to be charged |
1 | Jams, marmalades, and fruit jellies. | Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | Four pence the pound. |
2 | Biscuits (not containing cocoa), sweetened. | Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | Three pence and one half-penny the pound. |
3 | Confectionery (other than biscuits, jams, marmalades and fruit jellies) made from or containing sugar or other sweetening matter and not containing cocoa. | Section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at reference number 4 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 1 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | Sixpence the pound. |
4 | Linen piece goods | The Emergency Imposition of Duties (No. 131) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | 20% |
5 | Handkerchiefs made wholly of linen. | Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 5 and 31 in the Third Schedule to that Act. | 30% |
6 | Articles made wholly of linen which are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are not articles of personal clothing or wearing apparel and are not liable to duty otherwise than under the enactment mentioned in the third column at this reference number. | Section 5 of the Finance Act, 1937 (No. 18 of 1937), and reference number 13 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 133) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | 25% |
7 | Thread made wholly or mainly of flax. | The Emergency Imposition of Duties (No. 76) Order, 1935, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | 40% |
8 | Shirts | Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 1 and 25 in the Third Schedule to that Act. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 30% or one shilling the article. |
9 | Shirt collars. | Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 2 and 26 in the Third Schedule to that Act. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty that is to say — 30% or two pence the article |
10 | Articles of personal clothing or wearing apparel of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric, that is to say: (a) hose and half-hose, (b) undergarments (excluding shirts and collars), (c) cardigans, pullovers, jerseys, blouses, and similar articles. | Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference numbers 13, 21,22, and 23 in the Third Schedule to that Act. | 33½% |
11 | Gloves which, in the opinion of the Revenue Commissioners, are made wholly or mainly of wool and either are wholly or mainly knitted or are made of knitted fabric. | Section 7 of the Finance Act, 1937 (No. 18 of 1937), and reference number 4 in the Third Schedule to that Act. | 25% |
12 | Blankets made wholly or mainly of wool. | Section 8 of the Finance Act, 1934 (No. 31 of 1934), and reference number 27 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 132) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | 25% |
13 | Articles which, in the opinion of the Revenue Commissioners, are cord, rope, or twine. | Section 5 of the Finance Act, 1937 (No. 18 of 1937), and reference number 30 in the First Schedule to that Act. | 33½% |
14 | Articles made wholly or mainly of wood on which the duty imposed by the enactment mentioned in the third column is chargeable | Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and reference number 16 in the First Schedule to that Act, as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), and further amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and further amended at reference number 8 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), and further amended at reference number 6 in the Third Schedule to the Finance Act, 1936 (No. 31 of 1936). | 33½% |
15 | Bags made wholly or mainly of paper on which the duty imposed by the enactment mentioned in the third column is chargeable. | Section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 6 in the First Schedule to that Act. | 25% |
16 | Boxes, cartons, and similar articles which are made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are chargeable with the duty imposed by the enactment mentioned in the third column. | Section 7 of the Finance Act, 1936 (No. 31 of 1936), and reference number 38 in the First Schedule to that Act. | 25% |
17 | Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or of any other description) and, in either case, is chargeable with the duty imposed by the enactment mentioned in the third column. | Section 7 of the Finance Act, 1936 (No. 31 of 1936), and reference number 34 in the First Schedule to that Act. | 33½% |
18 | Articles of any of the following descriptions on which the duty imposed by the enactment mentioned in the third column is chargeable, that is to say: (a) envelopes, notepaper, and writing pads; (b) commercial stationery, whether bound or not bound; (c)labels and tags (other than labels and tags of woven materials) imported in bulk quantities; (d)trade catalogues (other than catalogues consisting only of samples of wallpaper) imported in bulk quantities; (e) printed tickets imported in bulk quantities; (f) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards, and menu cards. | Section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 16 in the First Schedule to that Act, as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and further amended at reference number 8 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934). | 25% |
19 | Woven tissues (other than floor coverings) made wholly or partly of wool and chargeable with the duty imposed by the enactment mentioned in the third column. | Section 11 of the Finance Act, 1934 (No. 31 of 1934). | On articles of a value exceeding one shilling and three pence per square yard — 15%; on articles of a value not exceeding one shilling and three pence per square yard—10%. |
20 | Boots and shoes of which the upper is wholly or mainly of leather and skin or either of them, but excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials. | Section 9 of the Finance Act, 1934 (No. 31 of 1934), as amended by Section 22 of the Finance Act, 1935 (No. 28 of 1935), and the Sixth Schedule to that Act. | 20% |
21 | Soaps, soap powders, and all descriptions of soap substitutes. | Section 4 of the Finance Act, 1933 (No. 15 of 1933), and reference number 13 in the First Schedule to that Act. | 15% |
22 | Candles, including tapers and night-lights. | Section 4 of the Finance Act, 1933 (No. 15 of 1933), and reference number 22 in the First Schedule to that Act. | 10% |
SECOND SCHEDULE.
Rates of Duty on Particular Agricultural and Fishery Products of United Kingdom or Canadian Origin.
Ref. No. | Articles on which the duty is chargeable | Enactments under which the duty is chargeable | Rate at which the duty is to be charged |
1 | Fish, filletted and parts thereof. | Section 8 of the Finance Act, 1934 (No. 31 of 1934), and reference number 45 in the First Schedule to that Act. | One penny the pound. |
2 | Fish which is both kippered and smoked. | Section 8 of the Finance Act, 1934 (No. 31 of 1934), and reference number 44 in the First Schedule to that Act. | One shilling the stone. |
3 | Raw plams (including damsons, prunes, and greengages) imported on or after any 1st day of August and on or before the next following 31st day of October. | Sub-section (1) of section 14 of the Finance Act, 1935 (No. 28 of 1935), and reference number 3 in the Fourth Schedule to that Act. | One penny, the pound |
4 | Raw strawberries imported on or after any 15th day of June and on or before the next following 31st day of July. | Sub-section (1) of Section 14 of the Finance Act, 1935 (No. 28 of 1935), and reference number 5 in the Fourth Schedule to that Act. | One penny the pound. |
5 | Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioners, hothouse grapes. | Section 5 of the Finance Act, 1937 (No. 18 of 1937), and reference number 31 in the First Schedule to that Act. | One penny the pound. |
6 | Trees, shrubs, and bushes (including stocks but excluding rose bushes and rose stocks). | The Emergency Imposition of Duties (No. 49) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | Ten shillings the hundred-weight. |
7 | Rose bushes, excluding rose stocks. | Section 1 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). | Three pence the bush. |
8 | Cut flowers, flowers attached to bulbs, plants in flower, and foliage. | The Emergency Imposition of Duties (No. 117) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | Sixpence the pound. |
9 | (a) Plants (including cuttings and slips) not in flower and not chargeable as trees, shrubs, bushes, or stocks; (b) roots (excluding bulbs and corms) of flowering plants (other than trees, shrubs, and bushes) which have not both stem and foliage developed thereon. | The Emergency Imposition of Duties (No. 49) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | Three pence the pound. |
THIRD SCHEDULE.
Duties Removed From Goods of United Kingdom or Canadian Origin.
Ref. No. | Particulars of the Duty | Subject Matter of the Duty |
1 | The duty imposed by Section 6 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), but so far only as that duty is chargeable on whole milk imported in bulk. | Whole fresh milk. |
2 | The duty imposed by Section 24 of the Finance Act, 1932 (No. 20 of 1932), as amended at reference number 3 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), but so far only as the said duty is chargeable on dead poultry. | Dead poultry. |
3 | The duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 1 in the Second Schedule to that Act, but so far only as the said duty is chargeable on bacon and hams. | Bacon and hams. |
4 | The duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 3 in the Second Schedule to that Act. | Sheep, including rams, ewes, wethers, and lambs. |
5 | The duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 6 in the Second Schedule to that Act. | Eggs in shell. |
6 | The duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned in paragraph (f) in the second column at reference number 9 in the Second Schedule to that Act, but so far only as the said duty is chargeable on tomatoes and subject to the amendment thereof effected by Section 13 of the Finance Act, 1933 (No. 15 of 1933). | Tomatoes. |
7 | The duty imposed by Section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 10 in the Second Schedule to that Act, but so far only as it is chargeable on soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, or soya bean cake meal. | Soya bean cake, cubes, nuts flakes, and cake meal. |
8 | The duty imposed by Section 2 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). | Grass seed. |
9 | The duty imposed by Section 1 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), but so far only as it is chargeable on rose stocks. | Rose stocks. |
10 | The duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 29 in the First Schedule to that Act. | Live domestic fowls, turkeys, geese, and ducks. |
11 | The duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 32 in the First Schedule to that Act. | Animals of the bovine species. |
12 | The duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 44 in the First Schedule to that Act, but so far only as it is chargeable on fish which is kippered or is smoked and is not both kippered and smoked. | Kippered or smoked fish. |
13 | The duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 11 in the Second Schedule to that Act. | Grapes. |
14 | The duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned, at reference number 12 in the Second Schedule to that Act. | Dried peas. |
15 | The duty imposed by sub-section (1) of Section 14 of the Finance Act, 1935 (No. 28 of 1935), but so far only as it is chargeable on raw pears (imported at any time) or on plums (including damsons, prunes, and greengages) imported on or after any 1st day of November and on or before the next following 31st day of July. | Raw pears and plums. |
16 | The duty imposed by sub-section (4) of Section 14 of the Finance Act, 1935 (No. 28 of 1935). | Pulp or juice from certain fruits. |
17 | The duty imposed by the Emergency Imposition of Duties (No. 50) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | Dead rabbits and hares. |
18 | The duty imposed by the Emergency Imposition of Duties (No. 126) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | Live pigs. |