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Uimhir 34 de 1932.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (UIMH. 4), 1932.
[24adh Mí na Nodlag, 1932.]
Na diúitéthe sa Chéad Sceideal d'fhorchur.
1.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 20adh lá de Dheireadh Fómhair, 1932, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ar aon earra 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 Finance Act, 1919, adubhradh, liost d'earraí go ndeintear ráta an diúité sin a luaidhtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra is ionchurtha fén diúité sin sa liost san.
(3) I gcás ina ndeintear percentáiste do chur síos sa tríú colún no sa cheathrú colún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa chúigiú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith, beidh feidhm agus éifeacht acu maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(5) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so ar earra ar bith d'íoc go cuibhe ar an earra san agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar ina dtaobh gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna no do chur i mbanna-stóras le cur ar bord luinge mar stóranna.
(6) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fé dhiúité forchuirtear leis an alt so.
(7) Aon earra is ionchurtha fé dhiúité 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 san sarar heasportáladh í, no
(b) gur hiomportáladh an earra san sarar heasportáladh í agus ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité custum, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(8) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
(9) I gcás ina bhféadfaí earra d'áireamh mar earra is ionchurtha fé dhá cheann no níos mó de sna diúitéthe forchuirtear leis an alt so tuigfear gan an earra san do bheith ionchurtha ach fén gceann san amháin de sna diúitéthe sin gur ina thaobh a bheadh an méid diúité is mó iníoctha, agus dá réir sin ní bheidh an earra san ionchurtha ach fén diúité sin amháin.
Na diúitéthe sa Dara Sceideal d'fhorchur.
2.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Mhí na Samhna, 1932, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Dara Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ar aon earra 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 Finance Act, 1919, adubhradh, liost d'earraí go ndeintear ráta an diúité luaidhtear sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so os coinne luadh na hearra san sa dara colún den Sceideal san do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra san sa liost san.
(3) I gcás ina ndeintear percentáiste do chur síos sa tríú colún no sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité de mhéid is có-ionann leis an bpercentáiste sin de luach na hearra san.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa chúigiú colún den Dara Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith, beidh feidhm agus éifeacht acu maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(5) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim le ceadúnas a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, gach earra no aon earra (nách earraí go bhfuil ina dtaobh, sa chúigiú colún den Dara Sceideal a ghabhann leis an Acht so, comhacht chun ceadúnaisí do thabhairt amach chun iad d'iomportáil) is ionchurtha fé aon diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ar an gcéanna agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(6) I gcás ina bhféadfaí earra d'áireamh mar earra is ionchurtha fé dhá cheann no níos mó de sna diúitéthe forchuirtear leis an alt so tuigfear gan an earra san do bheith ionchurtha ach fén gceann san amháin de sna diúitéthe sin gur ina thaobh a bheadh an méid diúité is mó iníoctha, agus dá réir sin ní bheidh an earra san ionchurtha ach fén diúité sin amháin.
Diúité ar ghréisc bhealála.
3.—(1) Eileofar, gearrfar, agus íocfar ar an ngréisc bhealála uile a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Mhí na Samhna, 1932, no dá éis sin, diúité custum de mhéid is có-ionann le triocha a seacht go leith 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) Má bhíonn aon ghréisc bhealála ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar agus más dóich leis na Coimisinéirí Ioncuim gur meascáin no cumaisc de ghréisceanna bealála is mó atá sna hearraí sin no go bhfuilid oiriúnach chun iad d'úsáid no go bhfuiltear ar aigne iad d'úsáid in ionad gréisce bealála no chun gréisce bealála do bhaint asta ina dhiaidh sin, ní bheidh feidhm ag alt 7 den Finance Act, 1901, maidir leis an ngréisc bhealála bheidh sna hearraí sin, agus éileofar diúité ar na hearraí sin do réir an Customs Tariff Act, 1876.
(4) Má bhíonn aon ghréisc bhealála ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar agus más dóich leis na Coimisinéirí Ioncuim nách meascáin ná cumaisc de ghréisceanna bealála is mó atá sna hearraí sin agus ná fuilid oiriúnach chun iad d'úsáid ná ná fuiltear ar aigne iad d'úsáid in ionad gréisce bealála ná chun gréisce bealála do bhaint asta ina dhiaidh sin, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an ngréisc bhealála bheidh sna hearraí sin.
(5) Déanfar, ar aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'easportáil as Saorstát Éireann no ar iad do chur ar bord luinge no i mbanna-stóras le húsáid mar stóranna luinge, ais-tarrac do lomháil de mhéid is có-ionann le méid an diúité sin a cuirfear ina luighe ar na Coimisinéirí Ioncuim do híocadh alos na n-earraí sin.
(6) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so.
(7) 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 san sarar heasportáladh í, no
(b) gur hiomportáladh an earra san sarar heasportáladh í ach ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe an diúité go léir do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(8) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
(9) San alt so cialluíonn an abairt “gréisc bhealála” aon eibliocht sholadach gurb é tá inti ná íleacha ionghallúnaithe i dteanta no in éamais íleacha híodrocarbóin, agus ina bhfuil abhar amháin ar a laighead a gallúnuíodh i bpáirt no go hiomlán le halcuilí no le créidheanna alcuileacha agus gurb é atá i gcúig déag per cent. ar a laighead do réir mheáchainte den mheascán ná íle nea-ghallúnaithe.
Diúité ar arán.
4.—(1) Eileofar, gearrfar agus íocfar ar an arán uile (le n-a n-áirmhítear brioscaí, buillíní, agus cácaí nea-mhilsithe) a hiomportálfar isteach i Saorstát Éireann an 27adh lá de Dheireadh Fómhair, 1932, no dá éis sin, diúité custum de leath-phingin an púnt.
(2) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim le ceadúnas a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
An ráta diúité ar leathar ughma agus ar ughaim d'atharú.
5.—(1) Déanfar an diúité custum a forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1931 (Uimh. 39 de 1931), d'éileamh, do ghearradh agus d'íoc ar na hearraí uile is ionchurtha fén diúité sin agus a hiomportálfar isteach i Saorstát Éireann an 20adh lá de Dheireadh Fómhair, 1932, no dá éis sin, do réir méid is có-ionann le triocha a seacht go leith per cent. de luach na hearra in ionad an ráta luaidhtear san alt san 1.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin a forchuirtear leis an alt san 1, nuair a héileofar é do réir an ráta socruítear 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 cuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
An ráta diúité ar bhaill éadaigh agus cóir ghléasta phearsanta d'atharú.
6.—(1) Déanfar an diúité custum a forchuirtear le halt 7 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), d'éileamh, do ghearradh agus d'íoc ar na hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann an 20adh lá de Dheireadh Fómhair, 1932, no dá éis sin, do réir na rátaí fé seach a luaidhtear anso ina dhiaidh seo in ionad na rátaí luaidhtear san alt san 7, sé sin le rá:—
(a) ar gach léine agus bóna agus ar gach cuid de léine no de bhóna agus ar gach cabhair do léine no do bhóna—do réir méid is có-ionann le ceathracha a cúig per cent. de luach na hearra;
(b) ar gach ciarsúir bhróidnithe agus ar gach cuid de chiarsúir agus ar gach cabhair do chiarsúir den tsórt san—do réir méid is có-ionann le nócha per cent. de luach na hearra;
(c) ar gach fo-éadach de shíoda (le n-a n-áirmhítear crepe-de-chine, síoda sníomhtha, agus síoda Seapánach) i gcóir ban, cailíní, no páistí agus ar gach cuid d'aon fho-éadach agus ar gach cabhair d'aon fho-éadach den tsórt san—do réir méid is có-ionann le nócha per cent. de luach na hearra.
(2) Bainfidh forálacha ailt 7 (ach amháin fo-alt (1) de) den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, mar a leasuítear san leis an Acht so, leis an diúité forchuirtear leis an alt san nuair a héileofar é do réir rátaí socruítear leis an alt so fé mar a bhainid leis an diúité sin nuair a héilítear é do réir rátaí socruítear leis an alt san 7.
Ráta an diúité ghluaisteáin d'atharú.
7.—(1) Déanfar an diúité custum a forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar a leasuítear san le hachtacháin ina dhiaidh sin, d'éileamh, do ghearradh agus d'íoc ar na hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann tar éis an Achta so do rith do réir na rátaí fé seach a luaidhtear anso ina dhiaidh seo in ionad na rátaí luaidhtear san alt san 11 no in aon achtachán leasúcháin den tsórt san roimhráite, sé sin le rá:—
(a) ar na coda uile de ghluaisteáin atá, dar leis na Coimisinéirí Ioncuim, ina gcoda d'innill ar n-a gcur le chéile fé mar a mínítear san le rialacháin ar n-a ndéanamh ag na Coimisinéirí Ioncuim, no ina gcoda de ghléas tiomarnaíochta ar n-a gcur le chéile fé mar a mínítear san amhlaidh, no ina gcoda de ghléas tiomána ar n-a gcur le chéile fé mar a mínítear san amhlaidh—do réir méid is có-ionann le cúig déag per cent. de luach na hearra;
(b) ar na coda uile de ghluaisteáin atá, dar leis na Coimisinéirí Ioncuim, ina ngléasanna fuartha, ina lampaí, no ina mótair tosnuithe agus a hiomportálfar ar leithligh—do réir méid is có-ionann le cúig déag per cent. de luach na hearra;
(c) ar na coda uile de ghluaisteáin atá, dar leis na Coimisinéirí Ioncuim, ina ndóirse miotail no ina gcreata cabhlach miotail no ina gcoda miotail de dhóirse no de chreata den tsórt san ar n-a gcur le chéile agus ná fuil péinteálta ná gréasta, ná feistithe le gloine ná le hadhmad, agus ná fuil oiriúnach ach amháin chun iad d'ionchorparú i gcabhail ghluaisteáin a bheidh ceaptha, déanta agus beartuithe chun seisir ar a mhéid, gan an tiomanaí d'áireamh, d'iompar (ar shlí eile seachas ar luach saothair)—do réir méid is có-ionann le ceathracha per cent. de luach na hearra.
(2) Ní déanfar an diúité custum a forchuirtear le halt san 11 den Acht Airgid, 1928, mar a leasuítear san le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon earra de sna hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann tar éis an Achta so do rith, sé sin le rá:—
(a) ar aon choda de chassis ghluaisteáin no ar aon chabhartha do chassis ghluaisteáin (seachas bluic innill, fearsaidí crangaide agus slata ceangail loinithe) ná fuil, dar leis na Coimisinéirí Ioncuim, curtha le chéile ar shlí eile seachas tré tháthú, tré lionn-táthú no tré oibriú eile den tsaghas san;
(b) ar aon choda no ar aon chabhartha (seachas dóirse agus creata iomlána cabhlach) de chabhlacha gluaisteáin no dhóibh ná fuil, dar leis na Coimisinéirí Ioncuim, curtha le chéile ná oiriúnach ach amháin chun iad d'ionchorparú i gcabhail ghluaisteáin no chun iad d'úsáid mar chabhair do chabhail ghluaisteáin a bheidh ceaptha, déanta agus beartuithe chun seisir ar a mhéid, gan an tiománaí d'áireamh, d'iompar (ar shlí eile seachas ar luach saothair).
(3) Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur gá do dhéantóir aon earraí is ionchurtha fé dhiúité do réir ráta socruítear leis an alt so d'iomportáil chun iad d'úsáid in oibriú déantóireachta i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(4) San alt so tá an chiall chéanna leis an bhfocal “gluaisteán” atá leis i gCuid II den Acht Airgid, 1928 (Uimh. 11 de 1928), agus tá an chiall chéanna leis an abairt “cabhail ghluaisteáin” atá léi in alt 14 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932).
Saoirse ón diúité ar scannáin chinematografacha.
8.—(1) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon scannán cinematografach de 16 milliméadair no níos mó ar leithead, pe'ca scannán díor-chló no scannán claon-chló é, a hiomportáladh no a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Mhí na Nodlag, 1931, no dá éis sin (pe'ca roimh an Acht so do rith é no dá éis sin) agus a bhí no bheidh, ar é d'iomportáil amhlaidh, ionchurtha fén diúité forchuirtear le halt 10 den Acht Airgid, 1931 (Uimh. 31 de 1931), no fén diúité forchuirtear le halt 17 den Acht Airgid, 1932 (Uimh. 20 de 1932)—
(a) gur daoine gur i Saorstát Éireann a bhí a bpríomh-áit no a n-aon-áit ghnótha ba bhun leis an scannán san do thabhairt amach agus, le linn an scannáin sin do thabhairt amach, go raibh an té do thug amach é agus furmhór na n-aisteoirí bhí páirteach ina thabhairt amach ina náisiúnaigh de Shaorstát Éireann agus gnáth-chomhnaí ortha i Saorstát Éireann, no
(b) gur i Saorstát Éireann a rinneadh an scannán san do thabhairt amach ar fad no nách mór ar fad agus, le linn an scannáin sin do thabhairt amach, go raibh furmhór na n-aisteoirí bhí páirteach ina thabhairt amach ina náisiúnaigh de Shaorstát Éireann agus gnáth-chomhnaí ortha i Saorstát Éireann,
déanfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an scannán san d'iomportáil gan an diúité forchuirtear le pe'ca alt de sna hailt sin 10 agus 17 a bhaineann leis an gcás do bheith íoctha air, no aon diúité den tsaghas san a híocadh cheana d'aisíoc.
Saoirse o dhiúité ar phlúr chruithneachtan agus ar mhin chruithneachtan.
9.—Aon earra is ionchurtha fén diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 3), 1932 (Uimh. 22 de 1932), agus 'na dtaisbeánfar ina taobh, chun sástachta na gCoimisinéirí Ioncuim, go bhfuiltear ar aigne gan í d'úsáid ach amháin mar gheall ar ghalar no mar chosc no mar leigheas ar ghalar, déanfar, fé réir cólíonadh pé coinníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, í do leigint isteach gan an diúité sin do bheith íoctha uirthi.
Aisíoc diúité d'údarú i gcásanna áirithe.
10.—Má bhíonn an tAire Airgid sásta, maidir le haon chonsighneacht bhagúin a hiomportáladh isteach i Saorstát Éireann an 26adh lá d'Iúl, 1932, no dá éis sin—
(a) go raibh iomportálaí an bhagúin sin, le linn an bhagúin sin d'iomportáil, ina dhuine ar a raibh gnáth-chomhnaí i Saorstát Éireann no ina pháirtnéireacht no ina chuideachtain gur i Saorstát Éireann a bhí a haon-áit no a háiteanna uile gnótha, agus
(b) go ndearna an t-iomportálaí sin diúité custum d'íoc ar an mbagún san do réir an ráta socruítear le mír 3 den Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 1), 1932, agus
(c) go ndearna an t-iomportálaí sin an bagún san do cheannach agus íoc as roimh an 26adh lá d'Iúl, 1932,
féadfaidh an tAire sin, as airgead a sholáthróidh an tOireachtas, íoc do dhéanamh leis an iomportálaí sin sa mhéid a bhí an diúité custum, d'íoc an t-iomportálaí sin mar adubhradh ar an mbagún san, de bhreis ar mhéid an diúité chustum a bheadh inéilithe agus iníoctha ar an mbagún san le linn é d'iomportáil amhlaidh dá mba ná déanfaí an tOrdú san.
Liúntas alos nicotín agus sugha tobac.
11.—(1) Fé réir cólíonadh pé coinníollacha (más aon cheann é) is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, beidh liúntas, alos aon nicotín no sugha thobac a déanfar as tobac i Saorstát Éireann agus alos aon ullmhóide go n-úsáidfear aon nicotín no sugha tobac den tsórt san mar tháthchuid chun í do dhéanamh, iníoctha le heasportálaí an nicotín, an tsugha no na hullmhóide sin ar an gcéanna d'easportáil, liúntas do réir pé ráta (nách mó ná costas an nicotín, an tsugha, no na hullmhóide sin agus é méaduithe de dhruim sriantacht, éilithe, no coinníollacha ar n-a bhforchur, chun cosainte an ioncuim, ar dhéanamh no maidir le déanamh an nicotín no an tsugha san) ar a gcinnfidh an tAire Airgid o am go ham.
(2) Gach duine bheidh ag déanamh aon nicotín no sugha thobac as tobac i Saorstát Éireann, bhéarfa sé do sna Coimisinéirí Ioncuim, ar san d'éileamh air, gach eolas a bheidh ar seilbh no ar fáil aige maidir leis an gcostas méaduithe de dhruim sriantacht, éilithe, no coinníollacha ar n-a bhforchur, chun cosainte an ioncuim, ar dhéanamh no maidir le déanamh an nicotín no an tsugha san.
(3) Einne go dteipfidh air déanamh do réir coinníll ar n-a fhorchur ag na Coimisinéirí Ioncuim fén alt so no, air san d'éileamh air do sna Coimisinéirí Ioncuim fén alt so, a bhéarfaidh do sna Coimisinéirí Ioncuim aon colas no éinní adeir sé is eolas agus a fhios aige san do bheith bréagach no mí-threorach beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air.
Saoirse ghenerálta d'earraí ná hiomportálfar ach chun iad do thaisbeáint.
12.—Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le haon earra a hiomportálfar isteach i Saorstát Éireann agus a bheidh, ar í d'iomportáil amhlaidh, ionchurtha fé aon diúité custum ar n-a fhorchur leis an achtachán so no le haon achtachán eile (roimhe seo no ina dhiaidh seo), ná fuil an earra san á hiomportáil amhlaidh ach amháin chun críche comórtais, taisbeántais, léirithe, no deismireachta éigin no chun críche éigin eile den tsórt san agus ná fuiltear ar aigne an earra san do dhíol ná do thairisgint chun a díolta i Saorstát Éireann agus go bhfuiltear ar aigne í d'easportáil ar an gcrích sin do bheith cólíonta, féadfaidh na Coimisinéirí Ioncuim, 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 aon diúité den tsórt san a híocadh ar an iomportáil sin d'aisíoc.
Forálacha áirithe den Acht Airgid, 1932, do leasú no deireadh do chur leo.
13.—Déanfar agus deintear leis seo na forálacha uile agus fé seach den Acht Airgid, 1932 (Uimh. 20 de 1932), a luaidhtear sa dara colún den Tríú Sceideal a ghabhann leis an Acht so do leasú no deireadh do chur leo (pe'ca aca é) sa tslí luaidhtear sa tríú colún agus go n-éifeacht mar a luaidhtear sa cheathrú colún den Tríú Sceideal san os coinne luaidhte gach forála fé leith acu san sa dara colún san, agus léireofar an tAcht Airgid, 1932, adubhradh agus beidh éifeacht aige dá réir sin.
Forálacha áirithe den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, do leasú no deireadh do chur leo.
14.—Déanfar agus deintear leis seo na forálacha uile agus fé seach den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), a luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so do leasú no deireadh do chur leo (pe'ca aca é) sa tslí luaidhtear sa tríú colún agus go n-éifeacht mar a luaidhtear sa cheathrú colún den Cheathrú Sceideal san os coinne luaidhte gach forála fé leith acu san sa dara colún san, agus léireofar an tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, adubhradh agus beidh éifeacht aige dá réir sin.
Ceadúnaisí iomportála do bhuanú.
15.—In aon chás—
(a) ina ndeintear diúité custum (dá ngairmtear an diúité nua san alt so) d'fhorchur leis an Acht so ar earraí de shaghas áirithe, agus
(b) ina mbronntar comhacht leis an Acht so ar dhuine ar bith chun ceadúnaisí do thabhairt amach chun earraí den tsaghas san d'iomportáil gan an diúité nua do bheith íoctha ortha, agus
(c) díreach roimh theacht i bhfeidhm, de bhuadh an Achta um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), don diúité nua, ina raibh earraí den tsaghas san ionchurtha fé dhiúité chustum (dá ngairmtear an seana-dhiúité san Acht so) is cuma conus a forchuireadh é, agus
(d) díreach roimh an teacht i bhfeidhm sin, ina raibh comhacht dílsithe i nduine éigin chun ceadúnaisí do thabhairt amach chun earraí den tsaghas san d'iomportáil gan an seana-dhiúité do bheith íoctha ortha, agus
(e) inar tugadh amach ceadúnaisí (dá ngairmtear seanacheadúnaisí san alt so) fén gcomhacht is déanaí luadhadh roimh an teacht i bhfeidhm sin agus ina rabhadar san gan bheith ceiliúrtha, gan dul in eug, ná gan bheith caithte le linn an teachta i bhfeidhm sin,
ansan agus i ngach cás den tsórt san leanfaidh gach seanacheadúnas den tsórt san i bhfeidhm do réir a théarmaí ach an diúité nua do chur ann in ionad an tseana-dhiúité agus fé réir a cheiliúrtha uair ar bith ag an té ag a mbeidh comhacht chun ceadúnaisí do thabhairt amach alos an diúité nua.
Luach earraí do dhéanamh amach.
16.—Tuigfear gurb é is luach d'aon earra chun crícheanna an Achta so ná an praghas do bhéarfadh iomportálaí ar an earra san dá ndeintí an earra san do sheachadadh fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, iseadh a híocfar diúité.
Pionós mar gheall ar choinníollacha do shárú.
17.—Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll ar n-a fhorchur ag na Coimisinéirí Ioncuim fén Acht so, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós caogad púnt in aghaidh gach cionta den tsórt san agus déanfar na hearraí uile is ionchurtha fé dhiúité agus gur ina dtaobh do rinneadh an ní sin do gheallbhruideadh.
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. 4), 1932, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
CUID I.
Diúitéthe Ad Valorem.
Uimh. Thag. | An Saghas Earraí is ionchurtha fé Dhiúité | Ráta an Diúité fén gCéad | Ráta an Diúité Thosaíochta fén gCéad | Forálacha Speisialta |
1 | Abhraistí (seachas abhraistí bána), d'olainn no d'olainn shnáthdhúbalta ar fad no d'olainn agus d'olainn shnáth - dhúbalta le chéile, a hiomportálfar ar shlí eile seachas ar eiteáin, ar chrainn deilbhe, ar chruiceoga, no ar bhróistí. | 22½% | 15% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
2 | Earraí bheidh déanta d'ór, d'airgead, de leictirchneas, de phlaitne, de chopar, de phrás, de chré-umhanodeghunnamhiotal, earraí is ionchurtha fé dhiúité fén Acht so no fé aon achtachán eile agus ar a mbeidh leitreacha i bhfuirm inscríbhinní rionnaithe le linn iad d'iomportáil. | 15% | 10% | Is diúité mar bhreis ar aon diúité eile is inéilithe ar an earra an diúité luaidhtear ag an uimhir thagartha so. |
3 | Dát-stampai agus stampaímarcála a bheidh déanta, i bpáirt no go hiomlán, de chúitsiúc agus coda de sna stampaí sin a bheidh déanta, i bpáirt no go hiomlán, de chúitsiúc. | 15% | 10% | Is diúité mar bhreis ar aon diúité eile is inéilithe ar an earra an diúité luaidhtear ag an uimhir thagartha so. |
4 | Luasca do thochtaí, do chúisíní, do shínteáin, do thoilg, do chathaoireacha agus do gach earra eile den tsaghas chéanna agus a húsáidtear ar an gcuma gcéanna. | 37½% | 25% | -- |
5 | Spéaclaí, leathspéaclaí agus súil-ghloiní eile gur giorra ná 43 míliméadair faid lár-líne a lionnsaí no lár líne is mó a lionnsaí, agus lionnsaí dhóibh sin gur giorra na 43 míliméadair faid a lár-líne no a lár-líne is mó. | 50% | 331/3% | Is diúité in ionad aon diúité eile is inéilithe ar an earra an diúité luaidhtear ag an uimhir thagartha so. |
6 | Ceangail chufa, bocóidí, bioráin tuisle agus cluas-fhailí agus coda dhíobh san a bheidh déanta, ar fad no nách mór ar fad, de phrás, de chré-umha, no de ghnnna mhiotal no de mheascán d'aon mhiotail acu san. | 30% | 20% | -- |
7 | Earraí de sna saghasanna so leanas agus coda dhíobh san, eadhon:— (a) cuacha agus cuirn d'ór no d'airgead; (b) liagháin airgid; (c) coirníní d'ór, d'airgead no de leictirchneas; (d) sciatha d'airgead; (e) taibhle d'airgead; (f) pláta eaglaise d'ór no d'airgead; (g) fáinní naipcín d'airgead. | 37½% | 25% | Is diúité in ionad aon diúité is inéilithe ar an earra mar throscán an diúité luaidhtear ag an uimhir thagartha so. |
8 | Gleothán agus bighcán | 50% | 331/3% | Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag Alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
Is diúité mar bhreis ar aon diúité is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú an diúité luaidhtear ag an uimhir thagartha so, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. | ||||
Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar a luadhfaidh na Coimisinéirí Ioncuim sa cheadúnas san. | ||||
9 | Líontóirí agus licíní do bhoscaí i gcóir ubh a hiomportálfar ar leithligh. | 30% | 20% | -- |
10 | Píopaí bheidh déanta, ar fad no nách mór ar fad, de chré agus a bheidh ceaptha no beartuithe chun iad d'úsáid chun tobac no substaintí eile do chaitheamh, agus fós coda de phíopaí den tsórt san agus iad déanta, ar fad no nách mór ar fad, de chré. | 50% | 33½% | -- |
11 | Frámaí pictiúra bheidh déanta, ar fad no nách mór ar fad, d'adhmad agus pictiúirí i bhfrámaí bheidh déanta, ar fad no nách mór ar fad, d'adhmad ach gan pictiúirí a hiomportálfar go sealadach chun iad do thaisbeáint no a hiomportálfar i gcóir gailerí phuiblí phictiúirí d'áireamh. | 75% | 50% | -- |
12 | Plátaí comhrann de mhiotal. | 50% | 331/3% | -- |
13 | Leatháin luadha agus píopaí luadha. | 15% | 10% | -- |
14 | Aon earra acu so leanas a bheidh déanta, ar fad no nách mór ar fad, de phrás, de chré-umha no de ghunnamhiotal no de mheascán d'aon mhiotail acu san, sé sin le rá:— | |||
(a) obair phráis eaglaise agus coda dhi sin; | 75% | 50% | -- | |
(b) (1) pumpaí fórsa agus pumpaí árduithe; (2) pumpaí bainne agus pumpaí sáile; (3) cocaí buaice agus cocaí comhlan gur sia ná órlach faid a lár-líne; (4) scrobha-chomhlaí agus scrobhachocaí gur sia ná órlach faid a lár-líne; (5) feistisí feadán tóiteáin no feadán uisce de sna saghasanna so leanas: seas-phíopaí; brainse - phíopaí; agus comhlaí; (6) rálacha; (7) greilleacha; (8) feistisí dorais, ach gan glasa, feistisí glais, tuislí, ná feistisí i gcóir troscáin d'áireamh; (9) ainm - phlátaí, leitreacha agus uimhreacha; (10) tarraiceoirí corc; (11) meadha práis i gcóir scálaí meáchainte ach gan meadha práis de shaghas ná húsáidtear ach amháin chun crícheanna oibre saotharlainne no chun crícheanna eolaíochta no oideachais d'áireamh; | 50% | 331/3% | -- | |
(c) coda d'aon earra dá luaidhtear i gceachtar den dá mhír sin roimhe seo no coda den tsórt san ar n-a gcur le chéile. | 50% | 331/3% | -- | |
15 | Earraí bheidh déanta, ar fad no nách mór ar fad, de stán, de stánphláta no de phláta stánuithe no de mheascán d'aon chinn acu san, ach gan na hearraí saortar leis an bhforáil atá sa chúigiú colún d'áireamh, agus fós gan earraí bheidh déanta de chóimmiotal gur stán an táthchuid is mó ann d'áireamh. | 15% | 10% | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra acu so leanas, ná ar aon choda de pé earraí acu so leanas is earraí iomlána, sé sin le rá:— (a) feistisí, fearaistí, instruimidi agus córacha leictreachais agus geas; (b) fearaistí, instruimidí, agus córacha máinliaghachta, eolaíochta, agus spéacladóireachta; (c) riachtanaisí oideachais; (d) stán - duilleog, capsúlacha, coróinchuirc; (e) scárdairí, gléasanna spréidheála, agus gléasanna scárdtha agus spréidheála; (f) bréagáin; (g) gabhadáin lionta; (h) coda de mheaisíní curtha cló; (i) coda de mheaisíní talmhaíochta seachas meaisíní déiríochta; (j) aon earra bhaineann le creideamh agus nách fiú níos mó ná scilling; (k) gabhadáin nách lugha ná deich ngalúin an méid do raghadh isteach in aon cheann acu agus atá, dar leis na Coimisinéirí Ioncuim, déanta agus ceaptha go speisialta chun dílseánach tithe bainne agus uachtarlanna do dhéanamh úsáide dhiobh san obair a bhaineann le n-a ngnó. Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar, siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
16 | (a) Múnlaí bheidh déanta ar fad d'adhmad; | 50% | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fé aon diúité dá luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar a luadhfaidh na Coimisinéirí Ioncuim sa cheadúnas san. |
(b) adhmad plánuithe no cóirithe; | 50% | 331/3% | ||
(c) na húirlisí seo leanas má bhíonn cosa adhmaid ionta agus más mar úirlisí iomlána a bheid á n-iomportáil, sé sin le rá, casúir, tuaghanna, táil, piocóidí, matóga, scríobáin, rácaí agus pící, agus fós cosa adhmaid a hiomportálfar ar leithligh agus atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun iad d'úsáid mar chosa d'úirlis no d'úirlisí acu san; | 50% | 331/3% | ||
(d) Earraí d'aon tsaghas de sna saghasanna so leanas a bheidh déanta, ar fad no nách mór ar fad, d'adhmad, sé sin le rá:— (1) boscaí folamha de gach saghas agus cásaí pacála folamha agus coda dhíobh san (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad) ach gan na hearraí seo leanas d'áireamh ar na boscaí, ar na cásaí, ná ar na coda san, sé sin le rá: cléibhíní, boscaí sliseogacha, agus boscaí den déanamh pirimideach i gcóir ime, agus coda dhíobh san (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (2) cascanna folamha i gcóir ime, ceaigeanna folamha i gcóir ime, agus barraillí folamha i gcóir ime agus coda dhíobh san (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (3) comhranna agus coda dhíobh san (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (4) bearanna; (5) comhlaí fuinneoige; (6) dallóga fuinneoige; (7) cuaillí, ach gan cuaillí telegrafa, cuaillí telefóna, ná cuaillí eile den tsaghas chéanna agus a húsáidtear ar an gcuma gcéanna d'áireamh, ná fós spéicí scafaill; (8) boscaodaí folamha (gan cléibhíní ná boscaodaí sliseogacha d'áireamh) agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (9) cruiceoga agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad), ach gan frámaí d'áireamh; (10) dréimirí, gan dréimirí ionfhaidithe d'áireamh; (11) to báin fholamha de gach saghas agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (12) aon bhréagán is fiú níos mó ná scilling; (13) geataí agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (14) postaí fáil; (15) foscaidh d'fheithiclí, d'ainmhithe, no d'éanlaithe; (16) slisneacha i gcóir lasán; (17) trúncaí agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (18) maidí siúil agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (19) maidí bláth cúmtha; (20) seasáin agus crocha i gcóir taisbeántais agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (21) suidheacháin agus búird chun úsáidthe lasmuich agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (22) trucanna láimhe agus coda dhíobh (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad); (23) cláir nigheacháin i gcóir oibre láimhe; (24) cláir i gcóir fógraí puiblí; (25) púróigíní a hiomportálfar ar shlí eile seachas mar chuid d'earra eile; (26) obair adhmaid tógála agus coda den obair sin (a bheidh déanta, ar fad no nách mór ar fad, d'adhmad) ach gan lámha glais d'adhmad d'áireamh. | 50% | 331/3% | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar earra ar bith a hiomportáladh roimh an 10adh lá de Mhí na Samhna, 1932, agus ná raibh ionchurtha, de bhuadh an Achta um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), fén diúité sin le linn í d'iomportáil. | |
17 | Coda (gan luascáin bhóthair d'áireamh) de 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 prímhbheartuiodh í. | 75% | 50% | -- |
18 | Páirteanna iarainn agus cruaidhe, gan iad do bheith curtha le chéile, i gcóir cabhlacha omnibusanna mótair, cabhlacha charabancanna mótair agus cabhlacha mótar-fheithiclí earraí tráchtála. | 75% | 50% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
19 | Cloch (nách slinn) i gcóir leacht cuimhne no ailtireachta no tógála agus í cóirithe no líomhtha no oibrithe ar aon tslí eile; ach gan cloch (seachas leaca marmair nách doimhne ná dhá órlach go leith) ná dearnadh d'oibriú uirthi ach í do ghearradh le sábh ar dhá thaobh di ar a mhéid, no í do bhrúghadh, d'áireamh, ná fós leaca marmair nách doimhne ná dhá órlach go leith agus ná dearnadh d'oibriú ortha ach iad do ghearradh le sábh ar cheithre taobhanna ar a mhéid. | 100% | 66⅔% | Má chítear do sna Coimisinéirí Ioncuim gur chun í d'úsáid chun foirginte do thógáil do bhí á tógáil an 12adh lá de Bhealtaine, 1932, atá earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so á hiomportáil, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar an earra san d'aisíoc. |
20 | Flocas. | 50% | 331/3% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú saní féadfaidh na Coimisinéir, Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólionadh pé coinniollacha is oiriúnach leo d'fhorchur, na hearrai sin d'iomportáil gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
21 | Feilt dín agus abhair a húsáidtear in ionad feilte, agus substaintí eile den tsórt san atáthar le húsáid mar abhar dín. | 37½% | 25% | -- |
22 | Téadra, cáblaí, rópaí, agus sreangán de chnáib no d'abhair eile den tsórt san, ach gan sreangán ceangaltóra, abhras caighir, ná sais-téada trilsithe no cábla-chasta d'áireamh, ná fós aon earra is cuid d'earra eile le linn í d'iomportáil. | 30% | 20% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceartsan do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
23 | Abhraistí iúit gan dathú. | 22½% | 15% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
24 | Gréasáin iúit is truime ná 4½ únsa an tslat chearnach, ach gan gréasáin iúit de sna saghasanna so leanas d'áireamh:— (a) gréasáin iúit thuartha; (b) gréasáin iúit dhaithte; (c) brait urláir; (d) gréasáin iúit a hiomportálfar i dteanta earraí mar phacáil dóibh; (e) gréasáin iúit phriontálta. | 37½% | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
25 | Sál-phlátaí, agus déanamh cruidh ortha agus iad déanta d'iarann no de chruaidh no d'iarann agus de chruaidh, i gcóir bróga agus bróga isle. | 50% | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar a luadhfaidh na Coimisinéirí Ioncuim sa cheadúnas san. |
CUID II.
Diuitethe Eile Custum.
Uimh. Thag. | An Saghas Earraí is ionchurtha fé Dhiúité | Ráta an Diúité | Ráta an Diúité Thosaíochta | Forálacha Speisialta |
26 | Fínéagra. | An Galún 2s. | An Galún 1s. 6d. | Má bhíonn aon earra is ionchurtha fén diúite luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
27 | Púdair uibheagáin (pe'ca bheidh uibhe ionta no ná beidh). | An Cmt. 60s. | An Cmt. 45s. | Is diúité in ionad an diúité forchuirtear leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 3), 1932, an diúité luaidhtear ag an uimhir thagartha so, agus ní bheidh earraí is ionchurtha fén diúité seo ionchurtha fén diúité forchuirtear leis an Ordú san. Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
28 | Stocaí Nodlag agus iad líonta, ceirtlíní sneachta, uibhe Cásca, agus earraí dá samhail sin. | An ceann trí pingne. | An ceann dhá phingin. | Is diúité mar bhreis ar aon diúité eile is inéilithe an diúité luaidhtear ag an uimhir thagartha so. |
29 | Min ispíní. | An lb. trí leathphingne. | An lb. pingin. | Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
30 | Cumaisc a bheidh déanta de dhóib bháin agus iad ina leatháin no ina leacacha. | An tslat chearnach, naoi bpingne. | An tslat chearnach, reul. | -- |
31 | Spréach-bhuaca. | An ceann, 1s. 6d. | An ceann, 1s. od. | Is diúité mar bhreis ar aon diúité eile is inéilithe an diúité luaidhtear ag an uimhir thagartha so. |
32 | Sacanna agus málaí folamha agus iad déanta d'iút. | Méid is cóionann le 37½% de luach na hearra no trí leathphingne ar gach sac no mála, pe'ca suim aca san is mó. | Méid is cóionann le 25% de luach na hearra no pingin ar gach sac no mála, pe'ca suim aca san is mó. | Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité luaidhtear ag an uimhir thagartha so agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilithe alos an diúité sin. Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar a luadhfaidh na Coimisinéirí Ioncuim sa cheadúnas san. |
DARA SCEIDEAL.
Diuitethe Airithe Eile Custum.
Uimh. Thag. | An Saghas Earraí is ionchurtha fé Dhiúité | Ráta an Diúité | Ráta an Diúité Thosaíochta | Forálacha Speisialta |
1 | (a) Muic-fheoil (ach amháin cínn, crúibíní, croiceann, agus guairí muc nuair is ar leithligh ón gcuid eile den chonablach a hiomportálfar iad) agus gach toradh muic-fheola, ach gan ispíní d'áireamh ná fós earraí bheidh déanta as croiceann muice no as guaírí muice; | an cmt. 84s. | an cmt. 56s. | Déanfar, sa dara colún, ag an uimhir thagartha so, an focal “muic-fheoil” do léiriú mar fhocal a fholuíonn iomlán conablaigh mhuice no aon chuid de chonablach muice, pe'ca úr don chéanna no nách eadh agus pe'ca leasuithe no leasuithe go leathrannach do no nách eadh agus pe'c2 fuartha no cuisnithe dho no nách eadh. Sa mhéid go mbeidh na diúitéthe luaidhtear ag an uimhir thagartha so inéilithe alos earraí is ionchurtha fén diúité forchuirtear leis an Acht Airgid (Diúitéthe Custum), 1932 (Uimh. 5 de 1932), is in ionad an diúité sin a forchuirtear leis an Acht san agus ní mar bhreis air a bheid. Más deimhin leis na Coimisinéirí Ioncuim aon chonablach iomlán muice, do bheadh, mara mbeadh an fhoráil seo, ionchurtha fé dhiúité luaidhtear ag an uimhir thagartha so, do bheith do réir na gcoinníoll uile seo leanas, sé sin le rá:— |
(b) cinn mhuc agus crúibíní muc gur ar leithligh ón gcuid eile den chonablach a hiomportálfar iad, pe'ca úr do sna cinn no do sna crúibíní sin no nách eadh agus pe'ca leasuithe no leasuithe go leathrannach dóibh no nách eadh agus pe'ca fuartha no cuisnithe dhóibh no nách eadh; | 42s. | 28s. | ||
(c) ispíní de gach saghas agus fós clúdaigh ispíní de gach saghas a hiomportálfar folamh. | 84s. | 56s. | ||
(a) gur o Thuaisceart Éireann agus ag feirmeoir atá ina chomhnaí i dTuaisceart Éireann atá an conablach san á iomportáil, agus (b) gur leis an bhfeirmeoir sin, díreach sarar marbhuíodh í, an mhuc gurb é a conablach é, agus (c) gur chun an iomportálaí do dhíol an chonablaigh sin i mbaile mhargaidh atá an conablach san á iomportáil agus gur ar lá is lá margaidh sa bhaile sin atáthar á iomportáil amhlaidh agus (d) ná deineann an feirmeoir sin, lá an chonablaigh sin d'iomportáil, níos mó ná conablach eile den tsaghas san d'iomportáil amhlaidh, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an conablach san d'iomportáil gan an diúité sin do bheith íoctha air. Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur gá do dhéantóir aon earraí is ionchurtha fé dhiúité luaidhtear ag an uimhir thagartha so d'iomportáil chun iad d'úsáid i Saorstát Éireann chun crícheanna déantóireachta agus chúcha san amháin, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | ||||
2 | Fearaistí, meaisínteacht, agus árthaigh atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun iad d'úsáid chun cáise do dhéanamh. | 75% | 50% | Is diúité is inéilithe agus is inghearrtha mar bhreis ar aon diúité eile is inéilithe an diúité luaidhtear ag an uimhir thagartha so. |
3 | Caoirigh, ar a n-áirmhítear reithí, fóisceacha, muilt, agus uain. | an ceann, 11s. 3d. | an ceann, 7s. 6d. | -- |
4 | Eanlaithe clóis beo, sé sin le rá:—éanlaithe tighis, turcaithe, géanna, agus lachain. | an ceann, 3s. | an ceann, 2s. | -- |
5 | Gach earra is feoil, is éanlaithe clóis no is éan fiain no atá déanta, ar fad no nách mór ar fad, d'fheoil; d'éanlaithe cióis no d'éan fiain agus a hiomportálfar i mbuidéal, i gcrúsca, i stán, i gcanna, no i ngabhadán eile den tsórt san, ach gan sugha ná úscradh ná a leithéidí d'ullmhóidí ná fós anbhruith d'áireamh. | an cmt. 84s. | an cmt. 56s. | Sa dara colún ag an uimhir thagartha so cialluíonn an focal “feoil” aon chuid (agus scartach d'áireamh) de chonablach aon ainmhí dhamhraí no aon chaorach (agus uan d'áireamh) atá ina cuid is féidir do dhaoine do chaitheamh mar bhiadh, agus cialluíonn an focal “éanlaithe clóis” éanlaithe tighis, turcaithe, géanna agus lachain. |
6 | Uibhe fé n-a bplaosca. | ar gach 120 12s. | ar gach 120 8s. | -- |
7 | (a) Uibhe ina bhfliuchán, ar a n-áirmhítear gealachán ubh ina fhliuchán agus buidheacán ubh ina fhliuchán; (b) uibhe cuisnithe gan a bplaosca, ar a n-áirmhítear gealachán cuisnithe ubh agus buidheacán cuisnithe ubh; (c) uibhe tiormuithe ar a n-áirmhítear gealachán tiormuithe ubh; (d) púdair ubh agus earraí a húsáidtear in ionad ubh, pe'ca bheidh uibhe ionta no ná beidh; (e) paist de bhuidheacán ubh. | an cmt. 60s. | an cmt. 45s. | Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
8 | (a) Saill ainmhí agus í leaighte no mínithe no leaighte agus mínithe, agus le n-a n-áirmhítear sughlach, ach gan blonag, geir ná íleacha d'áireamh; (b) ullmhóidí bheidh déanta, ar fad no nách mór ar fad, d'aon tsaill den tsórt san roimhráite (agus le n-a n-áirmhítear sughlach, ach gan blonag, geir ná íleacha d'áireamh); (c) ullmhóidí bheidh déanta, ar fad no nách mór ar fad, de ghréis. | an cmt. 84s. | an cmt. 56s. | Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
9 | Na glasraí úra so leanas, sé sin le rá:— (a) cabáiste, cóilis, cál, bachlóga bruiséil, lus na smaileog, peirsil, pónairí leathana, caineanna, scailiúin, meacain raidigh (nách meacain rágaim), meacain bhána, turnapaí, biatas, bloinigeán, bliosáin Jerusalem, bliosáin chruinne, glasraí mara, tím, sáiste agus miontas; | an lb. 1s. | an lb. 8d. | In ainneoin éinní contrárdha dho san atá san Acht so ní bheidh diúité inéilithe ná inghearrtha ar earraí luaidhtear i mir (f) sa dara colún ag an uimhir thagartha so agus a hiomportálfar roimh an ladh lá de Mheitheamh, 1933. |
(b) leitís gur ar aon 1adh lá de Mhí na Nodlag no dá éis sin, agus roimh an 31adh lá de Mhárta ina dhiaidh sin no ar an lá san, a hiomportálfar í; | 3d. | 2d. | ||
(c) leitís gur ar aon 1adh lá d'Abrán no dá éi, sin, agus roimh an 30adh lá de Mhí na Samhna ina dhiaidh sin no ar an lá san, a hiomportálfar í; | 1s. | 8d. | ||
(d) pónairí Franncacha, pónairí reatha, piseanna, agus meacain bhuidhe gur ar aon 1adh lá d'Abrán no dá éis sin, agus roimh an 31adh lá de Bhealtaine ina dhiaidh sin no ar an lá san, a hiomportálfar iad; | 3d. | 2d. | ||
(e) pónairí Franncacha, pónairí reatha, piseanna, agus meacain bhuidhe gur ar aon 1adh lá de Mheitheamh no dá éis sin, agus roimh an 31adh lá de Mhárta ina dhiaidh sin no ar an lá san, a hiomportálfar iad; | 1s. | 8d. | ||
(f) tomataí agus cúcumhair; | 2d. | 2d. | ||
(g) gach glasra úr eile. | 6d. | 4d. | ||
10 | (a) Glasraí tiormuithe seachas piseanna, piseánaigh, pónairí, inniúin, seallóidí, gáirleog, tím, sáiste, agus miontas; | an lb. 1s. | an lb. 8d. | Déanfar, sa dara colún, ag an uimhir thagartha so, an focal “glasraí” do léiriú mar fhocal a fholuíonn tomataí agus cúcumhair, agus is dá réir sin a léireofar focail atá gaolmhar leo. |
(b) glasraí seachas glasraí úra agus glasraí tiormuithe; | 6d. | 4d. | ||
(c) anbhruithí glasraí agus púiréithe glasraí, agus fós gach ullmhóid gur glasraí, ar fad no nách mór ar fad, atá inti. | 6d. | 4d. | ||
11 | Beacáin, gan geinidin beacán d'áireamh. | an lb. 6d. | an lb. 4d. | -- |
12 | Diabhóg. | an lb. 3d. | an lb. 6d. | -- |
TRIU SCEIDEAL.
Forálacha den Acht Airgid, 1932 a Leasuítear no le n-a gCuirtear Deireadh.
Uimh. Thag. | Foráil den Acht Airgid, 1932 | Conus a deintear an Fhoráil do Leasú no Deireadh do Chur léi | Eifeacht na Forála do Leasú no Deireadh do Chur léi |
1 | Alt 16. | Tríd an bhfo-alt so leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— | O am an Achta so do rith. |
“(7) Féadfaidh an tAire Airgid, le hordú, earraí d'aon chineál no saghas áirithe do shaoradh ón diúité forchuirtear leis an alt so más deimhin leis, ag cuimhneamh do ar a laighead is fiú na hearraí sin, ná fuil sé oiriúnach an diúité sin d'éileamh ortha.” | |||
2 | Alt 21. | (a) Tré sna focail “trí triochad agus trian” do scriosadh amach as mír (b) d'fho-alt (I) agus tré sna focail “cúig fichead” do chur isteach ina n-ionad. (b) Tríd an bhfo-alt so leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(3) Chun cricheanna an ailt seo tuigfear callairí, claochladáin agus có-dhlúthadáin do bheith ina gcoda is indiúité fé mhír (b) d'fho-alt (I) den alt so agus tuigfear gan iad do bheith indiúité fé mhír (a) den fho-alt san, d'ainneoin gurb é atá ionta dáiríribh ná coda ar n-a gcur le chéile.” | O am an Achta so do rith. |
3 | Alt 22, fo-alt (8), mír (f) | Tré sna focail agus na lúibíní “(seachas ullmhóidí de shugh bhracha agus ola ae truisc)” do chur isteach i ndiaidh an fhocail “nea-meisciúil.” | Maidir le gach earra a hiomportálfar an 10adh lá de Mhí na Samhna, 1932, no dá éis sin. |
4 | Alt 22. | Tríd an bhfo-alt só leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— | O am an Achta so do rith. |
“(10) D'ainneoin éinní atá in aon fho-alt de sna fo-ailt sin roimhe seo den alt so ní bheidh capsúil gheilitin, ina mbeidh substaint le n-a mbaineann an t-alt so, ina pacáiste chun crícheanna an ailt seo, agus bainfidh an t-alt so leis an gcapsúil sin fé is dá mba substaint le n-a mbaineann an t-alt so an chapsúil sin go n-a mbeidh inti.” | |||
5 | Céad Sceideal, uimhir thagartha 1. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 1 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón á san amach. |
6 | Céad Sceideal, uimhir thagartha 7. | Tríd an bhforáil bhreise seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— “Ní bheidh an diúité luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar phlainceudaí ná ar shúsaí cadáis.” | O am an Achta so do rith. |
7 | Céad Sceideal, uimhir thagartha 14. | (a) Sa dara colún:— (i) tré sna focail “o sheol chomhachta” do scriosadh amach as fo-mhír (2) de mhír (a), agus fós, sa bhfomhír chéanna, tré sna focail “céad is ceithre fichid” do scriosadh amach agus tré sna focail “dhá chéad agus deich” do chur isteach ina n-ionad; | Maidir le gach earra a hiomportálfar an 10adh lá de Mhí na Samhna, 1932, no dá éis sin. |
(ii) tré fho-mhír (3) de mhír (a) do scriosadh amach; | |||
(iii) tré sna focail agus na lúibíní “(seachas gréasáin phriontálta d'abhair mheasctha)” do chur isteach i mír (b) i ndiaidh na bhfocal “gréasáin d' abhair mheasctha” sa chéad áit ina bhfuil na focail sin; | |||
(iv) tré sna focail “o sheol chomhachta” do scriosadh amach as clás (c) d'fho-mhír (1) de mhír (e), agus fós, sa chlás chéanna, tré sna focail “céad is ceithre fichid” do scriosadh amach agus tré sna focail “dhá chéad agus deich” do chur isteach ina n-ionad; | |||
(v) tré chlás (d) d'fho-mhír (1) de mhír (e) do scriosadh amach; | |||
(vi) tríd an gclás “(f) scaróidí taipéis agus scaróidí chenille” do churisteach i ndeireadh fo-mhíre (1) de mhír (e). | |||
(b) Tré sna figiúirí “25” do scriosadh amach as gach áit ina bhfuilid sa tríú colún, agus tré sna figiúirí “30” do chur isteach ina n-ionad i ngach cás. | |||
(c) Sa cheathrú colún— | |||
(i) tríd an bhfocal “Saor” do scriosadh amach as gach áit ina bhfuil sé agus tré sna figiúirí agus an chomhartha “20%” do chur isteach ina ionad i ngach cás; | |||
(ii) tré sna figiúirí “15” do scriosadh amach as gach áit ina bhfuilid agus tré sna figiúirí “20” do chur isteach ina n-ionad i ngach cás. | |||
(d) Tríd an bhforáil seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— | |||
“Aon earra is ionchurtha fé aon diúité dá luaidhtear ag an uimhir thagartha 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 gur i Saorstát Éireann a rinneadh an earra san agus gur chuige do heasportáladh amach as Saorstát Éireann í ná chun go ndéanfaí, lasmuich do Shaorstát Éireann, í do chur fé oibriú no fé oibrithe acu so leanas, sé sin le rá—tuaradh, dathú, priontáil, agus criochnú.” | |||
8 | Céad Sceideal, uimhir thagartha 14. | Tríd an bhforáil bhreise seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— “Ní bheidh na diúitéthe luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar phlainceudaí cadáis.” | O am an Achta so do rith. |
9 | Céad Sceideal, uimhir thagartha 15. | Tré sna focail “páipeur a bheidh rialuithe chun ceoil do chur síos i láimhscríbhinn” do chur isteach i ndiaidh na bhfocal “ceol clóbhuailte” sa dara colún i mír (a). | O am an Achta so do rith. |
10 | Céad Sceideal, uimhir thagartha 16. | Tríd an bhforáil bhreise seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— “Ní bheidh an diúité luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar pháipeur (pe'ca ceangailte no nea-cheangailte dho) a bheidh rialuithe chun ceoil do chur síos i láimhscríbhinn.” | O am an Achta so do rith. |
11 | Céad Sceideal, uimhir thagartha 18. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 18 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
12 | Céad Sceideal, uimhir thagartha 25. | Tríd an bhforáil seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— “Ní bheidh an diúité luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar phlainceudaí cadáis ná ar aon chóir leapthan a bheidh déanta, ar fad no nách mór ar fad, de chúitsiúc.” | O am an Achta so do rith. |
13 | Céad Sceideal, uimhir thagartha 31. | (a) Sa dara colún— (i) tré sna focail “agus is fiú scilling agus reul ar a laighcad le linn iad d'iomportáil” do chur isteach i ndiaidh an fhocail “chaitheamh.” (ii) tré sna focail “de phíopaí den tsórt san” do scriosadh amach agus tré sna focail “d'aon phíopa bheidh ceaptha no beartuithe chun é d'úsáid mar adubhradh” do chur isteach ina n-ionad. (b) Tré sna figiúirí “15” do scriosadh amach as an tríú colún, agus tré sna figiúirí “37½” do chur isteach ina n-ionad. (c) Tré sna figiúirí “10” do scriosadh amach as an gceathrú colún, agus tré sna figiúirí “25” do chur isteach ina n-ionad. (d) Tríd an bhforáil seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— “Ní bheidh an diúité luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar aon chuid is ceann píopa bheidh, dar leis na Coimisinéirí Ioncuim, do réir na gcoinníoll uile seo leanas, sé sin le rá— (a) gan a bheith líomhtha, agus (b) gan a bheith daithte, agus (c) gan poll do bheith tré n-a chois is mó ná trí shéú cuid déag d'órlach ina lár-líne.” | Maidir le gach earra a hiomportálfar an 10adh lá de Mhí na Samhna, 1932, no dá éis sin. |
14 | Céad Sceideal, uimhir thagartha 32. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 32 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
15 | Céad Sceideal, uimhir thagartha 34. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 34 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
16 | Céad Sceideal, uimhir thagartha 36. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 36 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
17 | Dara Sceideal, uimhir thagartha 2. | Scuirfidh an diúité luaidhtear ag uimhir thagartha 2 de bheith inéilithe agus inghearrtha. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
CEATHRU SCEIDEAL.
Foralacha den Acht Airgid (Diuitethe Custum) (Uimh. 2), 1932, a Leasuitear no le n-a gCuirtear Deireadh.
Uimh. Thag. | Foráil den Acht Airgid, (Diúitéthe Custum) (Uimh. 2), 1932 | Conus a deintear an Fhoráil do Leasú no Deireadh do Chur léi | Eifeacht na Forála do Leasú no Deireadh do Chur léi |
1 | Alt 1, fo-alt (2). | Tré sna focail uile o sna focail “dá mbeadh sa Dara Sceideal” go dtí deireadh an fho-ailt do scriosadh amach agus tré sna focail “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” do chur isteach ina n-ionad. | Maidir le gach earra a hiomportálfar an 23adh lá de Mhí na Samhna, 1932, no dá éis sin. |
2 | Alt 3. | (a) Tré sna focail uile i bhfo-alt (2) o sna focail “bhí, toisc ráta tosaíochta” go dtí deireadh an fho-ailt do scriosadh amach agus tré sna focail “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” do chur isteach ina n-ionad. (b) Tríd an bhfo-alt so leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(3) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin-do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.” | Maidir le gach carra a hiomportálfar an 23adh lá de Mhí na Samhna, 1932, no dá éis sin. |
3 | Alt 4. | Tré sna fo-ailt seo leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(4) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar bhuinn chúmtha chúitsiúic ná ar shála cúmtha cúitsiúic ná fuil beartuithe ná nách féidir d'úsáid, dar leis na Coimisinéirí Ioncuim, ach amháin chun iad do ghreamú de bhuinn no de shála bhróga, bhróga ísle, shlipéidí, gholaisí, asa, no phaitíní iomlána, ná ní héileofar ná ní gearrfar an diúité sin ar choda d'aon bhuinn chúmtha chúitsiúic ná d'aon tsála cúmtha cúitsiúic den tsórt san. (5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so. (6) 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 ina taobh— (a) nár hiomportáladh an earra san sarar heasportáladh í, no (b) gur hiomportáladh an earra san sarar heasportáladh í, ach ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité, no (c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac ar i d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach aistarrac do lomháladh amhlaidh. (7) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.” | O am an Achta so do rith. |
4 | Alt 5, fo-alt (1). | Tré sna focail “agus fós seachas rámhainní agus sluaiste ná fuil, dar leis na Coimisinéirí Ioncuim, oiriúnach ach chun iad d'úsáid i gcúrsaí tighis laistigh” do chur isteach i ndiaidh an fhocail “adhmaid” agus roimh an dara lúibín. | O am an Achta so do rith. |
5 | Alt 7. | (a) Tré sna focail agus na míreanna so leanas do chur isteach i ndeireadh fo-ailt (2), sé sin le rá:— “ná (l) ar aon chuid de bhall éadaigh no de chóir ghléasta phearsanta ná ar aon chabhair don chéanna is struic, suaitheantas, no sighin, dar leis na Coimisinéirí Ioncuim, ná (m) ar aon earra atá, dar leis na Coimisinéirí Ioncuim, déanta, ceaptha, agus beartuithe chun daoine dá húsáid mar chosaint ar dhíobháil no ar ghalar i gcúrsaí a bhfostaíochta.” (b) Tré sna fo-ailt seo leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(7) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so. (8) 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 ina taobh— (a) nár hiomportáladh an earra san sarar heasportáladh í, no (b) gur hiomportáladh an earra san sarar heasportáladh í, ach ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité, no (c) gur hiomportáladh an earra san sarar heasportáladh í agus gur hiocadh go cuibhe gach diúité do bhí ionchurtha uirthi ar i d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh. (9) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.” | O am an Achta so do rith. |
6 | Alt 8. fo-alt (2). | Tríd an mír seo leanas do chur isteach i ndeireadh an fho-ailt, sé sin le rá:— “(c) ar aon scuaba ná ar aon scuaba urláir a bheidh maisithe le hór, le hairgead, le plaitne, le heabhair, no le sliogán sceallbhuilg, no le hór no le hairgead i dteanta cruan-mhaithne.” | O am an Achta so do rith. |
7 | Alt 9. | (a) Tré sna focail “no chun a húsáidthe i ngréasadh troscáin no feithiclí” do scriosadh amach as fo-alt (4). (b) Tré sna focail “gur cuireadh fé úcadh í” do scriosadh amach as fo-alt (6) agus tré sna focail “go ndearnadh do-fhlichte í no gur cuireadh fé úcadh í no gur cuireadh fén dá oibriú san í” do chur isteach ina n-ionad agus tré sna focail “í do chur fé úcadh” do scriosadh amach as an bhfo-alt céanna agus tré sna focail “í do dhéanamh do-fhlichte no í do chur fé úcadh no í do chur fén dá oibriú san” do chur isteach ina n-ionad. (c) Tré sna fo-ailt seo leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(7) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra fhighte go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh go ndearnadh do-fhlichte i sarar hiomportáladh í tré thuaslagán chúitsiúic no tré thuaslagán dá shaghas do chur ar aon taobh di. (8) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité forchuirtear leis an alt so do bheith oiriúnach agus beartuithe chun í d'úsáid i ngréasadh 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 uirthi.” | O am an Achta so do rith. |
8 | Alt 11. | Tríd an bhfo-alt so leanas do chur isteach i ndeireadh an ailt, sé sin le rá:— “(6) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra acu so leanas, sé sin le rá:— (a) roithíní troscáin, (b) fearaistí bheidh déanta, i bpáirt no go hiomlán, d'adhmad agus a bheidh oiriúnach chun iad d'úsáid chun glantóireachta tighis do dhéanamh tré shughrac, (c) coda d'aon fhearaistí den tsaghas a luaidhtear sa mhír dheiridh sin roimhe seo, (d) dréimirí, (e) boscaodaí, (f) pictiúirí, (g) frámaí pictiúra.” | O am an Achta so do rith. |
9 | Alt 15. fo-alt (1). | Scuirfidh an diúité forchuirtear le halt 15 de bheith inéilithe agus inghearrtha ar earraí luaidhtear i mír (b) d'fho-alt (I) den alt san. | An 20adh lá de Dheireadh Fómhair, 1932, agus ón lá san amach. |
Number 34 of 1932.
FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1932.
ARRANGEMENT OF SECTIONS
Acts Referred to | |
No. 39 of 1931 | |
No. 11 of 1932 | |
No. 11 of 1928 | |
No. 31 of 1931 | |
No. 20 of 1932 | |
No. 22 of 1932 | |
No. 7 of 1927 | |
No. 27 of 1924 | |
No. 5 of 1932 | |
Number 34 of 1932.
FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1932.
Imposition of duties in the First Schedule.
1.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 20th day of October, 1932, a customs duty at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.
(3) Where a percentage is stated in the third or the fourth column of Part 1 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.
(4) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.
(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to a duty imposed by this section.
(7) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that such article had not been imported prior to its exportation, or
(b) that such article had been imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or
(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(8) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
(9) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
Imposition of duties in the Second Schedule.
2.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of November, 1932, a customs duty at the rate stated in the third column of the said Second Schedule opposite the mention of the article in the said second column.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of duty stated in the fourth column of the Second Schedule to this Act opposite the mention of such article in the second column of that Schedule is made applicable as a preferential rate and such article were included in that list.
(3) Where a percentage is stated in the third or the fourth column of the Second 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 of an amount equal to that percentage of the value of such article.
(4) The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of that Schedule of any article shall apply and have effect in relation to the duty imposed by this section on that article.
(5) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any duty imposed by this section all or any articles (not being articles in respect of which a power of issuing licences to import is contained in the fifth column of the Second Schedule to this Act) chargeable with any such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.
(6) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
Duty on lubricating grease.
3.—(1) There shall be charged, levied, and paid on all lubricating grease imported into Saorstát Eireann on or after the 10th day of November, 1932, a duty of customs of an amount equal to thirty-seven and one-half 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) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods in the opinion of the Revenue Commissioners, are substantially mixtures or blends of lubricating greases or are suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, section 7 of the Finance Act, 1901, shall not apply in respect of the lubricating grease contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876.
(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of lubricating greases and are not suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the lubricating grease contained in such goods.
(5) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.
(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to the duty imposed by this section.
(7) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that such article had not been imported prior to its exportation, or
(b) that such article had been imported prior to its exportation but was not liable to any duty at the time of such importation, or
(c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(8) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
(9) In this section the expression “lubricating grease” means any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than fifteen per cent. by weight of the mixture consists of unsaponified oil.
Duty on bread.
4.—(1) There shall be charged, levied and paid on all bread (including unsweetened biscuits, buns, and cakes) imported into Saorstát Eireann on or after the 27th day of October, 1932, a customs duty of one halfpenny the pound.
(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.
Alteration of rate of duty on harness leather and harness.
5.—(1) The customs duty imposed by section 1 of the Finance (Customs Duties) (No. 2) Act, 1931 (No. 39 of 1931), shall be charged, levied and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 20th day of October, 1932, at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article in lieu of the rate mentioned in the said section 1.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the said duty imposed by the said section 1, when charged at the rate fixed 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.
Alteration of rate of duty on personal clothing and wearing apparel.
6.—(1) The customs duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 20th day of October, 1932, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7, that is to say:—
(a) on all shirts and collars and all component parts and accessories of shirts or collars—at the rate of an amount equal to forty-five per cent. of the value of the article;
(b) on all embroidered handkerchiefs and all component parts and accessories of such handkerchiefs—at the rate of an amount equal to ninety per cent. of the value of the article;
(c) on all underclothing of silk (including crepe-de-chine, spun silk, and Japanese silk) intended for use by women, girls, or children and all component parts and accessories of any such underclothing—at the rate of an amount equal to ninety per cent. of the value of the article.
(2) The provisions of section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932, as amended by this Act shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as they apply to the said duty when charged at rates fixed by the said section 7.
Alteration of rate of motor car duty.
7.—(1) The customs 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 the following articles imported into Saorstát Eireann after the passing of this Act at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 11 or any such amending enactment as aforesaid, that is to say:—
(a) on all parts of motor cars which are, in the opinion of the Revenue Commissioners, engine assemblies as defined by regulations made by the Revenue Commissioners, transmission assemblies as similarly defined, or propelling gear assemblies as similarly defined—at the rate of an amount equal to fifteen per cent. of the value of the article;
(b) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are either radiators, lamps, or starting motors and are imported separately—at the rate of an amount equal to fifteen per cent. of the value of the article;
(c) on all parts of motor cars which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or assembled metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass or wood, and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver—at the rate of an amount equal to forty per cent. of the value of the article.
(2) The customs duty imposed by the said section 11 of the Finance Act, 1928, as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann after the passing of this Act, that is to say:—
(a) on any component parts or accessories of motor car chassis (other than engine blocks, crankshafts and piston connecting rods) which, in the opinion of the Revenue Commissioners, are not assembled otherwise than by welding, soldering, or other like process;
(b) on any component parts or accessories (other than doors and complete body shells) of motor car bodies which, in the opinion of the Revenue Commissioners, are not assembled and are suitable only for incorporation in or use as an accessory of the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.
(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with duty at a rate fixed by this section are required to be imported by a manufacturer for use in a process of manufacture in Saorstát Eireann, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import such articles without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.
(4) In this section 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” has the same meaning as it has in section 14 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).
Exemption from cinematograph film duty.
8.—Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any cinematograph film of a width of 16 millimetres or over, whether positive or negative, which was or is imported into Saorstát Eireann on or after the 1st day of December, 1931 (whether before or after the passing of this Act) and was or is chargeable on such importation with the duty imposed by section 10 of the Finance Act, 1931 (No. 31 of 1931), or the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), either—
(a) that the production of such film was organised by persons whose chief or only place of business was in Saorstát Eireann and that the producer of such film and the majority of the artists employed in the production thereof were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, or
(b) that such film was produced wholly or mainly in Saorstát Eireann and that the majority of the artists employed in the production of such film were at the time of such production nationals of and ordinarily resident in Saorstát Eireann,
the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, allow such film to be imported without payment of the duty imposed by whichever of the said sections 10 and 17 is applicable or repay any such duty already paid.
Exemption from duty on wheat flour and wheat meal.
9.—Any article chargeable with the duty imposed by section 1 of the Finance (Customs Duties) (No. 3) Act, 1932 (No. 22 of 1932), which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of the said duty.
Authorisation of repayment of duty in certain cases.
10.—Where the Minister for Finance is satisfied in respect of any consignment of bacon imported into Saorstát Eireann on or after the 26th day of July, 1932—
(a) that the importer of such bacon was at the time of the importation thereof either a person ordinarily resident in Saorstát Eireann or a partnership or company having its only place or all its places of business in Saorstát Eireann, and
(b) that customs duty was paid by such importer on such bacon at the rate fixed by paragraph 3 of the Emergency Imposition of Duties (No. 1) Order, 1932, and
(c) that such bacon had been bought and paid for by such importer before the 26th day of July, 1932,
the said Minister may, out of moneys provided by the Oireachtas, pay to such importer the amount by which the customs duty actually paid as aforesaid on such bacon by such importer exceeded the amount of the customs duty which would have been chargeable and payable on such bacon at the said importation thereof if the said order had not been made.
Allowance in respect of nicotine and tobacco extract.
11.—(1) Subject to compliance with such conditions (if any) as the Revenue Commissioners may think fit to impose, there shall be payable in respect of any nicotine or tobacco extract manufactured from tobacco in Saorstát Eireann and any preparation in the manufacture of which any such nicotine or tobacco extract is used as an ingredient, on the exportation of such nicotine, extract, or preparation, to the exporter thereof an allowance at such rate (not exceeding the increased cost of such nicotine, extract, or preparation due to restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue) as the Minister for Finance shall from time to time determine.
(2) Every person who manufactures from tobacco in Saorstát Eireann any nicotine or tobacco extract shall furnish to the Revenue Commissioners on demand all information in his possession or procurement relating to the increased cost arising from restrictions, requirements, or conditions imposed on or in connection with the manufacture of such nicotine or extract for the protection of the revenue.
(3) Any person who fails to comply with a condition imposed by the Revenue Commissioners under this section or who, on demand made by the Revenue Commissioners under this section, furnishes to the Revenue Commissioners any information or alleged information which is to his knowledge false or misleading shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
General exemption of articles imported solely for exhibition, etc.
12.—Whenever the Revenue Commissioners are satisfied that any article imported into Saorstát Eireann and chargeable on such importation with any duty of customs imposed by this or any other enactment (whether past or future) is so imported solely for the purpose of any competition, exhibition, show, or demonstration or any similar purpose and is not intended to be sold or offered for sale in Saorstát Eireann and is intended to be exported on the fulfilment of such purpose, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of such duty or repay any such duty paid on such importation.
Amendment and termination of certain provisions of the Finance Act, 1932.
13.—The several provisions of the Finance Act, 1932 (No. 20 of 1932), mentioned in the second column of the Third Schedule to this Act shall be and are hereby amended or terminated (as the case may be) in the manner stated in the third column and with effect as stated in the fourth column of the said Third Schedule opposite the mention of each such provision in the said second column, and the said Finance Act, 1932, shall be construed and have effect accordingly.
Amendment and termination of certain provisions of the Finance (Customs Duties) (No. 2) Act, 1932.
14.—The several provisions of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), mentioned in the second column of the Fourth Schedule to this Act shall be and are hereby amended or terminated (as the case may be) in the manner stated in the third column and with effect as stated in the fourth column of the said Fourth Schedule opposite the mention of each such provision in the said second column, and the said Finance (Customs Duties) (No. 2) Act, 1932, shall be construed and have effect accordingly.
Continuation of licences to import.
15.—Wherever—
(a) a duty of customs (in this section referred to as the new duty) is imposed by this Act on articles of a specified description, and
(b) a power is conferred by this Act on any person to issue licences for the importation of articles of the said description without payment of the new duty, and
(c) immediately before the commencement, by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), of the new duty, articles of the said description were subject to a duty of customs (in this Act referred to as the old duty) howsoever imposed, and
(d) immediately before such commencement power was vested in some person to issue licences for the importation of articles of the said description without payment of the old duty, and
(e) licences (in this section referred to as existing licences) were issued under the last-mentioned power before such commencement and were unrevoked, unexpired, and unexhausted at such commencement,
there and in every such case every such existing licence shall continue in force in accordance with the terms thereof with the substitution therein of the new duty for the old duty and subject to revocation at any time by the person having power to issue licences in respect of the new duty.
Computation of value of articles.
16.—The value of any article for the purposes of this Act shall be taken to be the price which an importer would give for such article if such article 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.
Penalty for contravention of conditions.
17.—If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under 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 liable to duty in respect of which such act was done shall be forfeited.
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. 4) Act, 1932.
(2) This Act shall be construed as one with the Customs Acts.
FIRST SCHEDULE.
Certain Customs Duties.
PART I.
Ad Valorem Duties.
Ref. No. | Description of Articles liable to Duty | Percentage Rate of Duty | Percentage Rate of Preferential Duty | Special Provisions |
1 | Yarns (other than white yarns) wholly of wool or worsted or of a combination of wool and worsted, which are imported otherwise than on bobbins, cheeses, cones, or cops. | 22 ½% | 15% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
2 | Articles made of gold, silver, electro-plate, platinum, copper, brass, bronze or gunmetal which articles are liable to duty under this Act or any other enactment and have engraved thereon at the time of importation lettering in the nature of inscriptions. | 15% | 10% | The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article. |
3 | Date stamps and marking stamps made wholly or partly of rubber and component parts of such stamps made wholly or partly of rubber. | 15% | 10% | The duty mentioned at this reference number is in addition to any other duty that may be chargeable on the article. |
4 | Springs for mattresses, cushions, settees, couches, chairs and all other articles of a like nature and use. | 37 ½% | 25% | — |
5 | Spectacles, monocles, and other eyeglasses of which the lenses are under 43 millimetres in diameter or in the greater diameter and lenses for above which are under 43 millimetres in diameter or in the greater diameter. | 50% | 33 1/3% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. |
6 | Cuff links, studs, hinge pins and ear-rings and component parts thereof made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals. | 30% | 20% | — |
7 | Articles of the following descriptions and component parts thereof, viz.:— | 37 ½% | 25% | The duty mentioned at this reference number is in lieu of any duty chargeable on the article as furniture. |
(a) bowls and cups of gold or silver; | ||||
(b) silver trowels; | ||||
(c) tankards of gold, silver or electro-plate; | ||||
(d) shields of silver; | ||||
(e) plaques of silver; | ||||
(f) church plate of gold or silver; | ||||
(g) serviette or napkin rings of silver. | ||||
8 | Glue and size. | 50% | 33 1/3% | Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. | ||||
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. | ||||
9 | Fillers and flats for egg-boxes imported separately. | 30% | 20% | — |
10 | Pipes made wholly or mainly of clay and designed or intended for use in smoking tobacco or other substances, and also component parts made wholly or mainly of clay of such pipes. | 50% | 33 1/3% | — |
11 | Picture frames wholly or mainly of wood and pictures in frames made wholly or mainly of wood, excluding pictures which are imported temporarily for exhibition or which are imported for a public picture gallery. | 75% | 50% | — |
12 | Coffin plates of metal. | 50% | 33 1/3% | — |
13 | Sheet lead and lead piping. | 15% | 10% | — |
14 | Any of the following articles made wholly or mainly of brass, bronze or gunmetal or a combination of any of those metals, that is to say: | |||
(a) church brasswork and component parts thereof; | 75% | 50% | — | |
(b) (1) force and lift pumps; | 50% | 33 1/3% | — | |
(2) milk and brine pumps; | ||||
(3) plug and valve cocks of a diameter exceeding one inch; | ||||
(4) screw down valves and cocks of a diameter exceeding one inch; | ||||
(5) fire or water hose fittings of the following descriptions: | ||||
stand pipes: | ||||
branch pipes; and valves; | ||||
(6) rails; | ||||
(7) grilles; | ||||
(8) door fittings, excluding locks, lock fittings, hinges, and fittings for furniture; | ||||
(9) name plates, letters and numbers; | ||||
(10) cork extractors; | ||||
(11) brass weights for weighing scales, excluding brass weights of a kind used solely for laboratory, scientific or educational purposes; | ||||
(c) component parts or assemblies of any of the articles mentioned in either of the foregoing paragraphs. | 50% | 33 1/3% | — | |
15 | Manufactured articles made wholly or mainly of tin, tinplate or tinned plate or a combination of any of them, but excluding the articles exempted by the provision contained in the fifth column, and also excluding articles made from an alloy of which the main ingredient is tin. | 15% | 10% | The duty mentioned at this reference number shall not be charged or levied on any of the following articles, nor on any component parts of such of the following articles as are complete articles, that is to say:— |
(a) electrical and gas fittings, apparatus, instruments and appliances; | ||||
(b) surgical, scientific, and optical apparatus, instruments and appliances; | ||||
(c) educational requisites; | ||||
(d) tinfoil, capsules, crown corks; | ||||
(e) syringes, sprayers, and combined syringes and sprayers; (f) toys; | ||||
(g) filled containers; | ||||
(h) component parts of type-setting machines or of type composing machines; | ||||
(i) component parts of agricultural machinery other than dairy machinery; | ||||
(j) any religious object of which the value does not exceed one shilling; | ||||
(k) containers which have a capacity of not less than ten gallons, and, in the opinion of the Revenue Commisioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business. | ||||
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles, either as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. | ||||
16 | (a) Mouldings manufactured wholly of wood; | 50% | 33 1/3% | Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of any of the duties mentioned at this reference number, any articles chargeable with any such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
(b) planed or dressed wood; | 50% | 33 1/3% | ||
(c) The following tools when fitted with wooden handles and imported as complete tools, that is to say: hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes, and forks, and also wooden handles imported separately which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as handles for one or more of the said tools. | 50% | 33 1/3% | ||
(d) Articles of any of the following descriptions made wholly or mainly of wood, that is to say:— | 50% | 33 1/3% | The duty mentioned at this reference number shall not be charged or levied on any article which was imported before the 10th day of November, 1932, and was not chargeable by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), with such duty at the time of importation. | |
(1) empty boxes of all descriptions and empty packing cases and component parts (made wholly or mainly of wood) thereof, but excluding from such boxes, cases, and parts the following articles, that is to say: punnets, chip boxes, and butter boxes of the pyramid type, and component parts (made wholly or mainly of wood) thereof; | ||||
(2) empty butter casks, empty butter kegs, and empty butter barrels and component parts (made wholly or mainly of wood) thereof; | ||||
(3) coffins and component parts (made wholly or mainly of wood) thereof; | ||||
(4) skewers; | ||||
(5) shutters; | ||||
(6) window blinds; | ||||
(7) poles, excluding telegraph poles, telephone poles, and poles of a like nature and use, and also excluding scaffolding poles; | ||||
(8) empty baskets (excluding punnets and chip baskets) and component parts (made wholly or mainly of wood) thereof; | ||||
(9) beehives and component parts (made wholly or mainly of wood) thereof, but excluding sections; | ||||
(10) ladders, excluding extension ladders; | ||||
(11) empty tubs of all descriptions and component parts (made wholly or mainly of wood) thereof; | ||||
(12) any toy exceeding one shilling in value; | ||||
(13) gates and component parts (made wholly or mainly of wood) thereof; | ||||
(14) posts for fencing; | ||||
(15) shelters for vehicles, animals, or birds; | ||||
(16) match splints; | ||||
(17) trunks and component parts (made wholly or mainly of wood) thereof; | ||||
(18) walking sticks and component parts (made wholly or mainly of wood) thereof; | ||||
(19) shaped flower sticks; | ||||
(20) display stands and hangers and component parts (made wholly or mainly of wood) thereof; | ||||
(21) outdoor seats and tables and component parts (made wholly or mainly of wood) thereof; | ||||
(22) hand-trucks and component parts (made wholly or mainly of wood) thereof; | ||||
(23) boards for laundering by hand; | ||||
(24) public notice boards; | ||||
(25) beads imported otherwise than as part of another article; | ||||
(26) builders' woodwork and component parts (made wholly or mainly of wood) thereof, but excluding wooden lock handles. | ||||
17 | Component parts (excluding road springs) of 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. | 75% | 50% | — |
18 | Unassembled iron and steel parts for bodies of motor omnibuses, motor charabancs and commercial motor vehicles. | 75% | 50% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
19 | Monumental, architectural or building stone (other than slate) which has been dressed, polished, or otherwise worked; excluding stone (other than slabs of marble not exceeding two and one-half inches in thickness) which has been subjected to no process of working except sawing on not more than two surfaces or crushing, and also excluding slabs of marble not exceeding two and one-half inches in thickness which have been subjected to no process of working except sawing on not more than four surfaces. | 100% | 66 ⅔% | Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with the duty mentioned at this reference number is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article. |
20 | Flock. | 50% | 33 1/3% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with the duty mentioned at this reference number are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
21 | Roof felting and felting substitutes and other like substances intended for use as roofing material. | 37 ½% | 25% | — |
22 | Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article. | 30% | 20% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty, either as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity. |
23 | Jute yarns undyed. | 22 ½% | 15% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
24 | Jute piece goods exceeding 4 ½ ounces in weight per square yard, but excluding jute piece goods of the following descriptions:— | 37 ½% | 25% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
(a) bleached jute piece goods; | ||||
(b) dyed jute piece goods; | ||||
(c) carpets; | ||||
(d) jute piece goods imported with goods of which they form packing.; | ||||
(e) printed jute piece goods. | ||||
25 | Heel-plates, of horse-shoe shape, made of iron or steel or of both iron and steel for boots and shoes. | 50% | 33 1/3% | Whenever the Minister for Finance, alter consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either as the Revenue Commissioners shall specify in such licence without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity. |
PART II.
Other Customs Duties.
Ref. No. | Description of Articles liable to Duty | Rate of Duty | Rate of Preferential Duty | Special Provisions |
26 | Vinegar. | Per Gallon 2s. | Per Gallon 1s. 6d. | Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
27 | Custard powders (whether containing or not containing eggs). | Per Cwt. 60s. | Per Cwt. 45s. | The duty mentioned at this reference number is in lieu of the duty imposed by the Emergency Imposition of Duties (No. 3) Order, 1932, and articles chargeable with this duty shall not be chargeable with the duty imposed by that Order. |
Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. | ||||
28 | Filled Christmas stockings, snowballs, Easter eggs, and similar articles. | Each three-pence. | Each two-pence. | The duty mentioned at this reference number is in addition to any other duty that may be chargeable. |
29 | Sausage meal. | Per lb. three halfpence. | Per lb. one penny. | Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
30 | Compositions made of plaster of pans in sheets or slabs. | Per sq. yard, nine-pence. | Per sq. yard, six-pence. | — |
31 | Sparking plugs. | Each, 1s. 6d. | Each, 1s. 0d. | The duty mentioned at this reference number is in addition to any other duty that may be chargeable. |
32 | Empty sacks and bags made of jute. | An amount equal to 37 ½% of the value of the article or three halfpence on each sack or bag, whichever is the greater | An amount equal to 25% of the value of the article or one penny on each sack or bag, whichever is the greater | Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number and accordingly the minimum charge imposed by that section shall not be chargeable in respect of such duty. |
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
SECOND SCHEDULE.
Certain Other Customs Duties.
Ref. No. | Description of Articles liable to Duty | Rate of Duty | Rate of Preferential Duty | Special Provisions |
1 | (a) Pigs' meat (except the heads, feet, skin, and bristles of pigs when imported separately from the rest of the carcase) and all products of pigs' meat, excluding sausages and also excluding articles made from or with pigskin or pig bristles; | per cwt. 84s. | per cwt. 56s. | In the second column at this reference number, the expression “pigs' meat” shall be construed as including the whole or any part of a pig's carcase, whether the same is or is not fresh or has or has not been cured or partially cured or has or has not been chilled or frozen. |
(b) pigs' heads and pigs' feet imported separately from the rest of the carcase, whether such heads or feet are or are not fresh or have or have not been cured or partially cured or have or have not been chilled or frozen; | 42s. | 28s. | The duties mentioned at this reference number, in so far as they are chargeable in respect of articles chargeable with the duty imposed by the Finance (Customs Duties) Act, 1932 (No. 5 of 1932), are in substitution for and not in addition to the said duty imposed by that Act. | |
(c) sausages of all descriptions and also sausage casings of all descriptions imported unfilled. | 84s. | 56s. | Where the Revenue Commissioners are satisfied that any complete carcase of a pig which, but for this provision, would be chargeable with a duty mentioned at this reference number complies with all the following conditions, that is to say:— | |
(a) such carcase is imported from Northern Ireland by a farmer resident in Northern Ireland, and | ||||
(b) the pig, whose carcase it is, was immediately before being killed, the property of such farmer, and | ||||
(c) such carcase is imported for sale by the importer in a market town and is so imported on a day which is a market day in that town, and | ||||
(d) on the day on which such carcase is imported not more than one other such carcase is so imported by such farmer, | ||||
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such carcase to be imported without payment of such duty. | ||||
Whenever the Minister for Finance, after consultation with the Minister for Agriculture, is satisfied that any articles chargeable with a duty mentioned at this reference number are required to be imported by a manufacturer for use in Saorstát Eireann solely for manufacturing purposes, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity. | ||||
2 | Apparatus, machinery, and utensils which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the making of cheese. | 75% | 50% | The duty mentioned at this reference number is chargeable and leviable in addition to any other duty which may be chargeable. |
3 | Sheep, including rams, ewes, wethers, and lambs. | per head 11s. 3d. | per head 7s. 6d. | — |
4 | Live poultry, that is to say:—domestic fowls, turkeys, geese, and ducks. | per head 3s. | per head 2s. | — |
5 | Every article which consists of or is made wholly or mainly from meat, poultry, or a wild bird and is imported in a bottle, jar, tin, can, or other similar container, but excluding essences, extracts, and similar preparations and also excluding soups. | per cwt. 84s. | per cwt. 56s. | In the second column at this reference number the word “meat” means any part (including offals) of the carcase of any bovine animal or sheep (including a lamb), being a part which is capable of being used as food for human consumption, and the word “poultry” means domestic fowls, turkeys, geese and ducks. |
6 | Eggs in shell | per 120 12s. | per 120 8s. | — |
7 | (a) Liquid eggs, including liquid albumen and liquid yolk of egg; (b) frozen eggs not in shell, including frozen egg albumen and frozen yolk of egg: (c) dried eggs, including dried egg albu m (d) egg powders and gg substitutes, whether containing or not containing eggs; (e) egg yolk paste. | per cwt. 60s. | per cwt. 45s. | Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
8 | (a) Animal fats which have been rendered or refined or both rendered and refined, including dripping but excluding lard, tallow, and oils; | per cwt. 84s. | per cwt. 56s. | Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at |
(b) Preparations made wholly or mainly from any such animal fats as aforesaid (including and excluding as aforesaid); | this reference number neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. | |||
(c) Preparations made wholly or mainly from suet. | ||||
9 | The following fresh vegetables, that is to say:— | per lb. | per lb. | Notwithstanding anything to the contrary contained in this Act duty shall not be chargeable or leviable on articles mentioned in paragraph (f) in the second column at this reference number which are imported before the 1st day of June, 1933. |
(a) cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse radish), parsnips, turnips, beetroot, spinach, Jerusalem artichokes, globe artichokes, vegetable marrows, thyme, sage and mint; | 1s. | 8d. | ||
(b) lettuce imported on or after any 1st day of December and on or before the next following 31st day of March; | 3d. | 2d. | ||
(c) lettuce imported on or after any 1st day of April, and on or before the next following 30th day of November; | 1s. | 8d. | ||
(d) French beans, runner beans, peas, and carrots imported on or after any 1st day of April and on or before the next following 31st day of May; | 3d. | 2d. | ||
(e) French beans, runner beans, peas, and carrots imported on or after any 1st day of June, and on or before the next following 31st day of March; | 1s. | 8d. | ||
(f) tomatoes and cucumbers; | 2d. | 2d. | ||
(g) all other fresh vegetables. | 6d. | 4d. | ||
10 | (a) Dried vegetables other than peas, lentils, beans, onions, shallots, garlic, thyme, sage, and mint; | per lb. 1s. | per lb. 8d. | In the second column at this reference number the word “vegetables” shall be construed as including tomatoes and cucumbers, and cognate words shall be construed accordingly. |
(b) vegetables other than fresh vegetables and dried vegetables; | 6d. | 4d. | ||
(c) vegetable soups, and vegetable purees, and also all preparations consisting wholly or mainly of vegetables. | 6d. | 4d. | ||
11 | Mushrooms, excluding mushroom spawn. | per lb. 6d. | per lb. 4d. | — |
12 | Rhubarb. | per lb. 3d. | per lb. 2d. | — |
THIRD SCHEDULE.
Provisions of the Finance Act, 1932, Amended or Terminated.
Ref. No. | Provision of the Finance Act, 1932 | Nature of Amendment or Termination | Effect of Amendment or Termination |
1 | By inserting at the end of the section the following sub-section, that is to say:— | As from the passing of this Act. | |
“(7) The Minister for Finance may by order exempt from the duty imposed by this section articles of any specified class or description in respect of which he is satisfied that, having regard to the small value of such articles, it is inexpedient that the said duty should be charged thereon.” | |||
2 | (a) In paragraph (b) of sub-section (1), by deleting the words “thirty-three and one-third” and inserting in lieu thereof the word “twenty-five.” | As from the passing of this Act. | |
(b) At the end of the section, by inserting the following sub-section, that is to say:— | |||
“(3) For the purposes of this section, loud speakers, transformers, and condensers shall be deemed to be component parts dutiable under paragraph (b) of sub-section (1) of this section and not to be dutiable under paragraph (a) of that sub-section, notwithstanding that they are in fact assemblies of component parts.” | |||
3 | Section 22, sub-section (8), paragraph (f). | By inserting after the word “drinks” the words and brackets “(other than preparations of malt extract and cod liver oil).” | In respect of all articles imported on or after the 10th day of November, 1932. |
4 | By inserting at the end of the section the following sub-section, that is to say:— | As from the passing of this Act. | |
“(10) Notwithstanding anything contained in any of the foregoing sub-sections of this section, a gelatine capsule containing a substance to which this section applies shall not be a package for the purposes of this section, and this section shall apply in respect of such capsule as if such capsule and its contents together constituted a substance to which this section applies.” | |||
5 | First Schedule, reference number 1. | The duty mentioned at reference number 1 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
6 | First Schedule, reference number 7. | In the fifth column, by inserting the following additional provision, that is to say:— | As from the passing of this Act. |
“The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets or rugs.” | |||
7 | First Schedule, reference number 14. | (a) In the second column:— | In respect of all articles imported on or after the 10th day of November, 1932. |
(i) in sub-paragraph (2) of paragraph (a), by deleting the words “power loom,” and also in the same sub-paragraph by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”; | |||
(ii) by deleting sub-paragraph (3) of paragraph (a); | |||
(iii) in paragraph (b), by inserting the words and brackets “(other than printed union piece goods)” after the words “piece goods” where those words first occur; | |||
(iv) in clause (c) of sub-paragraph (1) of paragraph (e), by deleting the words “power loom,” and also in the same clause by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”; | |||
(v) by deleting clause (d) of sub-paragraph (1) of paragraph (e); | |||
(vi) in sub-paragraph (1) of paragraph (e), by inserting at the end of the sub-paragraph the clause “(f) tapestry table covers and chenille table covers.” | |||
(b) In the third column, by deleting the figures “25” wherever they occur and inserting in lieu thereof in every case the figures “30.” | |||
(c) In the fourth column— | |||
(i) by deleting the word “Free” wherever it occurs and inserting in lieu thereof in every case the figures and sign “20%”; | |||
(ii) by deleting the figures “15” wherever they occur and inserting in lieu thereof in every case the figures “20.” | |||
(d) In the fifth column, by inserting the following provision, that is to say:— | |||
“Any article liable to any of the duties mentioned at this reference number which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann for the purpose of undergoing outside Saorstát Eireann one or more of the following processes, that is to say—bleaching, dyeing, printing, and finishing.” | |||
8 | First Schedule, reference number 14. | In the fifth column, by inserting the following additional provision, that is to say:— | As from the passing of this Act. |
“The duties mentioned at this reference number shall not be chargeable or leviable on cotton blankets.” | |||
9 | First Schedule, reference number 15. | In the second column, in paragraph (a), by inserting the words “paper ruled for writing music in manuscript” after the words “printed music.” | As from the passing of this Act. |
10 | First Schedule, reference number 16. | In the fifth column, by inserting the following additional provision, that is to say:— | As from the passing of this Act. |
“The duty mentioned at this reference number shall not be chargeable or leviable on paper (whether bound or not bound) ruled for writing music in manuscript.” | |||
11 | First Schedule, reference number 18. | The duty mentioned at reference number 18 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
12 | First Schedule, reference number 25. | In the fifth column, by inserting the following provision, that is to say:— | As from the passing of this Act. |
“The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets nor on any bedding made wholly or mainly of rubber.” | |||
13 | First Schedule, reference number 31. | (a) In the second column— | In respect of all articles imported on or after the 10th day of November, 1932. |
(i) by inserting the words “and of which the value at importation is not less than one shilling and sixpence” after the word “substances”; | |||
(ii) by deleting the words “such pipes” and inserting in lieu thereof the words “any pipe designed or intended for such use as aforesaid.” | |||
(b) In the third column, by deleting the figures “15” and inserting in lieu thereof the figures “37 ½.” | |||
(c) In the fourth column, by deleting the figures “10” and inserting in lieu thereof the figures “25.” | |||
(d) In the fifth column, by inserting the following provision, that is to say:— | |||
“The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say— (a) it is not polished, and (b) it is not stained, and (c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter.” | |||
14 | First Schedule, reference number 32. | The duty mentioned at reference number 32 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
15 | First Schedule, reference number 34. | The duty mentioned at reference number 34 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
16 | First Schedule, reference number 36. | The duty mentioned at reference number 36 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
17 | Second Schedule, reference number 2. | The duty mentioned at reference number 2 shall cease to be chargeable or leviable. | As on and from the 20th day of October, 1932. |
FOURTH SCHEDULE.
Provisions of Finance (Customs Duties) (No. 2) Act, 1932, Amended or Terminated.
Ref. No. | Provision of the Finance (Customs Duties) (No. 2) Act, 1932 | Nature of Amendment or Termination | Effect of Amendment or Termination |
1 | Section 1, sub-section (2). | By deleting all from the words “Second Schedule” to the end of the subsection and inserting in lieu thereof the words “articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.” | In respect of all articles imported on or after the 23rd day of November, 1932. |
2 | (a) In sub-section (2), by deleting all from the words “which were by way” to the end of the sub-section and inserting in lieu thereof the words “to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list.” | In respect of all articles imported on or after the 23rd day of November, 1932. | |
(b) At the end of the section, by inserting the following sub-section, that is to say:— | |||
“(3) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with that duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.” | |||
3 | By inserting at the end of the section the following sub-sections, that is to say:— | As from the passing of this Act. | |
“(4) The duty imposed by this section shall not be charged or levied on shaped rubber soles or heels which, in the opinion of the Revenue Commissioners, are intended and capable of being used only for attachment to the soles or heels of complete boots, shoes, slippers, goloshes, sandals, or clogs, nor on component parts of any such shaped rubber soles or heels. (5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty imposed by this section. (6) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (a) that such article had not been imported prior to its exportation, or (b) that such article had been imported prior to its exportation, but was not liable to any duty at the time of such importation, or (c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.” | |||
4 | Section 5, sub-section (1). | By inserting, after the word “blades” and before the closing bracket, the words “and other than spades and shovels which, in the opinion of the Revenue Commissioners, are suitable only for domestic indoor use.” | As from the passing of this Act. |
5 | (a) At the end of subsection (2), by inserting the following words and paragraphs, that is to say:— | As from the passing of this Act. | |
“nor (l) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor (m) on any article which, in the opinion of the Revenue Commissioners, is constructed, designed, and intended for use by persons in the course of their employment as a protection against injury or disease.” (b) By inserting at the end of the section the following sub-sections, that is to say:— “(7) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to the duty imposed by this section. (8) Any article liable to the duty imposed by this section which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— (a) that such article had not been imported prior to its exportation, or (b) that such article had been imported prior to its exportation, but was not liable to any duty at the time of such importation, or (c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (9) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.” | |||
6 | Section 8. sub-section (2). | By inserting at the end of the sub-section the following paragraph, that is to say:— | As from the passing of this Act. |
“(c) on any brushes or brooms mounted with gold, silver, platinum, ivory, or tortoise-shell, or with either gold or silver combined with enamel.” | |||
7 | (a) In sub-section (4), by deleting the words “or for use in the upholstering of furniture or vehicles.” | As from the passing of this Act. | |
(b) In sub-section (6), by deleting the words “process of shrinking” wherever they occur and inserting in lieu thereof in every case the words “process of proofing or the process of shrinking or both those processes.” | |||
(c) By inserting at the end of the section the following sub-sections, that is to say:— | |||
“(7) The duty imposed by this section shall not be charged or levied on any woven tissue which is shown, to the satisfaction of the Revenue Commissioners, to have been subjected before importation to a process of proofing by being backed or coated with a rubber or similar solution. (8) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this subsection, would be chargeable with the duty imposed by this section is suitable and intended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.” | |||
8 | By inserting at the end of the section the following sub-section, that is to say:— | As from the passing of this Act. | |
“(6) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— (a) casters, (b) apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction, (c) component parts of any such apparatus as is mentioned in the next preceding paragraph, (d) ladders, (e) baskets, (f) pictures, (g) picture frames.” | |||
9 | Section 15, sub-section (1). | The duty imposed by section 15 shall cease to be chargeable or leviable on articles mentioned in paragraph (b) of sub-section (1) of that section. | As on and from the 20th day of October, 1932. |