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Uimhir 42 de 1931.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (UIMH. 3), 1931.
[15adh Mí na Nodlag, 1931.]
Diúité ar choirce.
1.—(1) Eileofar, gearrfar, agus íocfar diúité custum do réir dhá scilling agus reul an céad meáchaint ar an gcoirce go léir a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Dheireadh Fomhair, 1931, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí coirce do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian an ráta iomláin i mbaint leo mar ráta lascaineach.
(3) Má bhíonn na Coimisinéirí Ioncuim sásta, maidir le haon choirce do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité forchuirtear leis an alt so, gur chun go n-úsáidfeadh an t-iomportálaí é chun aon earraí do dhéanamh i Saorstát Éireann atá an coirce sin á iomportáil agus má bhíonn trádáil easportála sna hearraí sin ar siúl ag an iomportálaí sin, féadfaidh na Coimisinéirí Ioncuim, fé réir pé coinníollacha do chólíonadh is oiriúnach leo d'fhorchur, a cheadú don iomportálaí sin pé méid coirce d'iomportáil, gan an diúité sin d'íoc, a shocróid o am go ham is gá chun earraí do dhéanamh chun iad d'easportáil ag féachaint don chion de choirce iomportálta úsáideann an t-iomportálaí chun na n-earraí do dhéanamh chun iad d'easportáil.
(4) Má bhíonn na Coimisinéirí Ioncuim sásta, maidir le haon choirce do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité forchuirtear leis an alt so, go bhfuil sé do réir na gcoinníoll uile seo leanas, sé sin le rá:—
(a) gur o Thuaisceart Éireann agus ag feirmeoir a chomhnuíonn i dTuaisceart Éireann atá sé á iomportáil; agus
(b) gur i dTuaisceart Éireann do fásadh é agus gurb é an t-iomportálaí d'fhás é; agus
(c) nách mó ná 30 céad meáchaint an méid iomportálann aon iomportálaí áirithe aon lá áirithe; agus
(d) gur chun go ndíolfadh an t-iomportálaí i mbaile margaidh é atá sé á iomportáil agus gur ar lá is lá margaidh sa bhaile sin atá sé á iomportáil;
féadfaidh na Coimisinéirí Ioncuim, fé réir pé coinníollacha do chólíonadh is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfaí an coirce sin gan an diúité forchuirtear leis an alt so d'íoc.
(5) Má bhíonn na Coimisinéirí Ioncuim sásta, maidir le haon choirce do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité forchuirtear leis an alt so, gur chun a churtha fé aon oibriú muilneoireachta atá sé á iomportáil agus go bhfuil toradh oibrithe an choirce sin le heasportáil ina dhiaidh sin, féadfaid, fé réir pé coinníollacha do chólíonadh is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfaí an coirce sin gan an diúité forchuirtear leis an alt so d'íoc.
Atharú ar an diúité ar mhin choirce.
2.—(1) In ionad an diúité chustum is inéilithe fé alt 7 den Acht Airgid, 1926 (Uimh. 35 de 1926), éileofar, gearrfar agus íocfar diúité custum do réir sé scillinge an céad meáchaint ar an min choirce go léir a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Dheireadh Fomhair, 1931, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí min choirce do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian an ráta iomláin i mbaint leo mar ráta lascaineach.
(3) In ionad an ais-tarraic is iníoctha fé alt 16 den Acht Airgid, 1927 (Uimh. 18 de 1927), lomhálfar, ón 24adh lá de Dheireadh Fomhair, 1931, amach, nuair a heasportálfar go cuibhe, no nuair a cuirfear ar bord luinge go cuibhe le húsáid mar stóranna, aon earraí gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon mhin choirce iomportálta is ionchurtha fé dhiúité fén alt so, lomhálfar ais-tarrac is có-ionann leis an diúité do híocadh fén alt so ar scór an méid den mhin choirce sin go mbeidh na Coimisinéirí Ioncuim sásta gur húsáideadh é i ndéanamh no in ullamhú na n-earraí.
(4) Ag lomháil ais-tarraic fén alt so dhóibh féadfaidh na Coimisinéirí Ioncuim le toiliú ón Aire Airgid, chun trádáil do chur in usacht, gach ní no éinní dá n-éilítear le hailt 104 agus 106 den Customs Consolidation Act, 1876, maidir le tabhart urrúis agus le scrúdú na n-earraí, do mhaolú no déanamh dá éamais.
Cúram agus bainistí na ndiúitéthe.
3.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diúitéthe forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
4.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum) (Uimh. 3), 1931, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
Number 42 of 1931.
FINANCE (CUSTOMS DUTIES) (NO. 3) ACT, 1931.
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
No. 35 of 1926 | |
No. 18 of 1927 | |
Number 42 of 1931.
FINANCE (CUSTOMS DUTIES) (NO. 3) ACT, 1931.
Duty on oats.
1.—(1) A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied and paid on all oats imported into Saorstát Eireann on or after the 24th day of October, 1931.
(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 oats 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 the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for use by the importer in the manufacture by him in Saorstát Eireann of any goods, and such importer carries on an export trade in such goods, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the importation without payment of the said duty by such importer of such quantity of oats as they may, having regard to the proportion of imported oats used by the importer in the manufacture of the goods for export, from time to time determine to be required for the purpose of manufacturing goods for export.
(4) Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section comply with all the following conditions, that is to say:—
(a) they are imported from Northern Ireland by a farmer resident in Northern Ireland; and
(b) they were grown in Northern Ireland by the importer; and
(c) the quantity imported by any one importer on any one day does not exceed 30 hundredweights; and
(d) they are imported for sale by the importer in a market town and are imported on a day which is a market day in that town;
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.
(5) When the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for any process of milling and the milled product of such oats is to be subsequently exported, they may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.
Alteration of duty on oatmeal.
2.—(1) In lieu of the customs duty chargeable under section 7 of the Finance Act, 1926 (No. 35 of 1926), there shall be charged, levied and paid on all oatmeal imported into Saorstát Eireann on or after the 24th day of October, 1931, a customs duty at the rate of six shillings the hundredweight.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland”, and as though oatmeal 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) In lieu of the drawback payable under Section 16 of the Finance Act, 1927 (No. 18 of 1927), there shall be allowed as from the 24th day of October, 1931, on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such oatmeal which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and examination of the goods.
Care and management of duties.
3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, and construction.
4.—(1) This Act may be cited as the Finance (Customs Duties) (No. 3) Act, 1931.
(2) This Act shall be construed together with the Customs Acts.