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Uimhir 43 de 1931.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (UIMH. 4), 1931.
[15adh Mí na Nodlag, 1931.]
Diúité ar íleacha éadtroma híodrocarbóin mhinearáil.
1.—(1) In ionad an diúité custum atá fé láthair ar íleacha éadtroma híodrocarbóin mhinearáil éileofar, gearrfar agus íocfar an 6adh lá de Mhí na Samhna, 1931, agus dá éis sin, diúité custum do réir dhá thuistiún an galún ar gach íle éadtrom híodrocarbóin mhinearáil a hiomportálfar isteach i Saorstát Éireann an 6adh lá de Mhí na Samhna, 1931, no dá éis sin, agus ar gach íle éadtrom híodrocarbóin mhinearáil do hiomportáladh isteach i Saorstát Éireann roimh an 6adh lá de Mhí na Samhna, 1931, agus do cuireadh i dtír i Saorstát Éireann an lá san no dá éis.
(2) Má bhíonn na Coimisinéirí Ioncuim sásta go dteastuíonn aon íleacha éadtroma híodrocarbóin minearáil chun iad d'úsáid mar tháthchuid i ndéanamh earraí nách de chineál íleacha éadtroma híodrocarbóin minearáil no nách earraí ná fuil ionta ach meascán no cumasc de sna híleacha san go dtáthchuid éigin ar nós abhair dhaithte no gan a leithéid féadfaid, fé réir pé coinníollacha is oiriúnach leo d'ordú, a cheadú go ndéanfar na híleacha éadtroma híodrocarbóin minearáil sin d'iomportáil gan an diúité forchuirtear leis an alt so d'íoc.
(3) Má dheineann duine ar bith éinní is sárú ar aon choinníoll dá n-ordóidh na Coimisinéirí Ioncuim fén bhfo-alt san roimhe seo den alt so beidh sé ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós de chaoga púnt in aghaidh gach cionta agus geallbhruidfear aon íle éadtrom híodrocarbóin mhinearáil gur ina taobh do rinneadh an sárú san.
(4) Má bhíonn aon íle no íleacha éadtroma híodrocarbóin minearáil mar chuid no mar tháthchuid d'aon earraí déanta a hiomportálfar no d'aon earraí ullmhuithe a hiomportálfar, agus gur dóich leis na Coimisinéirí Ioncuim nách meascáin ná cumaisc d'íleacha éadtroma híodrocarbóin is mó atá sna hearraí sin agus ná fuilid oiriúnach ná ná teastuíd chun iad d'úsáid in ionad aon íle no íleacha éadtroma híodrocarbóin ná chun an chéanna do bhaint asta ina dhiaidh sin, ní bheidh feidhm ag alt 7 den Finance Act, 1901, maidir leis an íle no na híleacha éadtroma híodrocarbóin minearáil a bheidh sna hearraí sin.
(5) Ar aon íleacha éadtroma híodrocarbóin minearáil d'easportáil o Shaorstát Éireann no iad do chur ar bord luinge no i dtaisce i mbanna-stóras le húsáid mar stóranna luinge agus ar aon íleacha den tsórt san do chur ar bord aon aer-árthaigh le húsáid ar thurus go háit lasmuich de Shaorstát Éireann lomhálfar ais-tarrac is có-ionann le méid an diúité taisbeánfar chun sástachta na gCoimisinéirí Ioncuim do bheith íoctha ar na hearraí sin.
(6) Beidh éifeacht ag na forálacha so leanas maidir leis an diúité forchuirtear agus leis an ais-tarrac a lomháltar leis an alt so, sé sin le rá:—
(a) na forálacha d'alt 98 den Customs Consolidation Act, 1876, a bhaineann le diúité d'éileamh ar mhéid na n-earraí mar a gheobhfar amach é do réir a meáchainte, a dtomhais no a nirt le linn a seachadtha, bainfid le híleacha éadtroma híodrocarbóin minearáil nuair a tógfar amach as stóras iad le húsáid sa bhaile fé mar a bhainid leis na hearraí a heiscítear go speisialta agus a luaidhtear san alt san 98;
(b) fé réir pé coinníollacha do chólíonadh fhorchuirfidh na Coimisinéirí Ioncuim i dtaobh urrúis do thabhairt ar na hearraí d'ath-easportáil, ní bheidh an diúité inéilithe ar íleacha éadtroma híodrocarbóin minearáil a hiomportálfar chun iad d'easportáil tar éis turuis tré Shaorstát Éireann no tré n-a n-aistriú o luing go luing eile;
(c) más rud é, chun aon aisíoca sa diúité d'fháil, go ndéanfaidh éinne no go gcuirfidh fé ndeár go ndéanfar aon ráiteas no aon chúis do phlé bheidh neamh-fhíor in aon phonc táchtach, dlighfear pionós custum is cóionann le trí oiread luach na n-earraí (agus an diúité d'áireamh) no pionós custum de chéad púnt do chur air, pe'ca aca is rogha leis na Coimisinéirí Ioncuim, agus geallbhruidfear na hearraí gur ina dtaobh do rinneadh an cionta.
(7) Chun crícheanna an ailt seo cialluíonn an abairt “íleacha éadtroma híodrocarbóin” íleacha híodrocarbóin go stillíonn caoga per cent. ar a laighead do réir toirte dhíobh fé theas nách mó ná 185 gráid chentigráid, no go stillíonn cúig nóchad per cent. ar a laighead do réir toirte dhíobh fé theas nách mó ná 240 grád centigráid, no go n-eiríonn gal so-lasta asta fé theas is lugha ná 22.8 de ghráid chentigráid nuair a tástáltar iad sa tslí foráltar leis na hAchtanna bhaineann le petróleum.
Is do réir mar ordóidh na Coimisinéirí Ioncuim a bheidh an modh chun íleacha do thástáil féachaint a bhfuilid do réir na bhforálacha den fho-alt so bhaineann le toirt áirithe dhíobh do stilleadh fé theas áirithe.
Cúram agus bainistí an diúité.
2.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo an diúité forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
3.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1931, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
Number 43 of 1931.
FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1931.
ARRANGEMENT OF SECTIONS
Section | |
Number 43 of 1931.
FINANCE (CUSTOMS DUTIES) (NO. 4) ACT, 1931.
Duty on mineral hydrocarbon light oils.
1.—(1) In lieu of the present customs duty in respect of mineral hydrocarbon light oils there shall be charged, levied and paid as on and from the 6th day of November, 1931, a customs duty at the rate of eightpence per gallon on all mineral hydrocarbon light oils imported into Saorstát Eireann on or after the 6th day of November, 1931, and on all mineral hydrocarbon light oils imported into Saorstát Eireann before the 6th day of November, 1931, and landed in Saorstát Eireann on or after that date.
(2) Where the Revenue Commissioners are satisfied that any mineral hydrocarbon light oils are intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oils or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter, they may, subject to such conditions as they may think fit to prescribe, permit such mineral hydrocarbon light oils to be imported without payment of the duty imposed by this section.
(3) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under the foregoing sub-section of this section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds and any mineral hydrocarbon light oil in respect of which such contravention has taken place shall be forfeited.
(4) Where any imported manufactured goods or imported prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon light oil or oils and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of hydrocarbon light oils and are not suitable or intended for use as a substitute for any hydrocarbon light oil or oils or for subsequent recovery of the same, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon light oil or oils contained in such goods.
(5) A drawback, equal to the amount of the duty shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oils, and on the loading into any aircraft of any such oils for use on a voyage to a place outside Saorstát Eireann.
(6) The following provisions shall have effect with respect to the duty imposed and to the drawback allowed by this section, that is to say:—
(a) the provisions of section 98 of the Customs Consolidation Act, 1876, which relate to the charging of duty on the quantity of goods ascertained by weight, measure, or strength at the time of actual delivery thereof, shall apply to mineral hydrocarbon light oils when cleared from a warehouse for home use as they apply to the specially excepted goods mentioned in the said section 98;
(b) subject to compliance with such conditions as to security for the re-exportation of the goods as the Revenue Commissioners may impose, the duty shall not be chargeable in respect of mineral hydrocarbon light oils imported for exportation after transit through Saorstát Eireann or by way of transhipment;
(c) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds, and the goods in respect of which the offence is committed shall be forfeited.
(7) For the purposes of this section the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.
Care and management of duty.
2.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 4) Act, 1931.
(2) This Act shall be construed as one with the Customs Acts.