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Uimhir 5 de 1932.
ACHT AIRGID (DIÚITÉTHE CUSTUM), 1932.
Míniú.
1.—San Acht so foluíonn an focal “bagún” iomlán conablaigh mhuice, no aon chuid de chonablach mhuice, a leasuíodh no a leasuíodh go leathrannach no a fuaruíodh no a cuisníodh, ach ní fholuíonn sé ceann ná cosa ná scartach muice.
Deimhnithe praghais.
2.—(1) Féadfaidh an tAire Talmhaíochta o am go ham deimhniú (dá ngairmtear deimhniú praghais san Acht so) do dhéanamh á dheimhniú i dtaobh tíre ar bith cadé meán-phraghas (gan aon diúité iomportála bheidh iníoctha air de thurus na huaire d'áireamh) bagúin den chéad ghrád, is toradh na tíre sin, ar mhargaí Lundain agus Learphuill ar feadh pé tréimhse roimh an deimhniú san do dhéanamh a thoghfaidh an tAire sin, agus pé uair a déanfar aon deimhniú den tsórt san i dtaobh tíre ar bith, ansan, an praghas a deimhneofar amhlaidh i dtaobh na tíre sin sa deimhniú san isé bheidh, chun crícheanna an Achta so agus an Sceidil a ghabhann leis seo, mar phraghas dheimhnithe ar bhagún is toradh na tíre sin in aghaidh na tréimhse gur le n-a linn a bheidh an deimhniú san i bhfeidhm i dtaobh na tíre sin.
(2) Beidh éifeacht ag na forálacha so leanas maidir le gach deimhniú praghais, sé sin le rá:—
(a) tiocfaidh an chéad deimhniú praghais den tsórt san i bhfeidhm lá a dhéanta;
(b) tiocfaidh gach deimhniú praghais a déanfar ina dhiaidh sin i bhfeidhm ar an gceathrú lá tar éis lae a dhéanta;
(c) sa mhéid go mbainfe sé le haon tír áirithe leanfaidh gach deimhniú praghais i bhfeidhm go dtí go dtárlóidh pé ní acu so leanas is túisce thárlóidh, sé sin le rá:—
(i) ceiliúradh do dhéanamh ar an deimhniú praghais sin sa mhéid go mbaineann sé leis an tír áirithe sin,
(ii) deimhniú nua praghais do theacht i bhfeidhm i dtaobh na tíre sin;
(d) féadfaidh deimhniú praghais baint do bheith aige le haon tír no tíortha.
(3) Féadfaidh an tAire Talmhaíochta le hordú deimhniú praghais do cheiliúradh ar fad no sa mhéid sin amháin 'na mbaineann sé le tír no le tíortha áirithe.
(4) Is tré pé eolas a bheidh ar fáil aige, agus is eolas cruinn dar leis i dtaobh na bpraghas is gá chun crícheanna deimhnithe phraghais, is tríd an eolas san do bhreithniú a dhéanfaidh an tAire Talmhaíochta na praghasanna san amach.
(5) Gach deimhniú praghais a rinne an tAire Talmhaíochta fén Ordú Diúitéthe Custum (Bagún) (Gearradh Sealadach), 1931, tuigfear chun crícheanna an Achta so gur fén alt so a rinneadh é agus léireofar an tAcht so agus beidh éifeacht aige dá réir sin.
Diúité ar bhagún.
3.—(1) Fé réir forálacha an ailt seo, éileofar, gearrfar, agus íocfar, an an mbagún go léir a hiomportálfar isteach i Saorstát Éireann an 31adh lá de Mhí na Nodlag, 1931, no dá éis sin, agus ar an mbagún go léir a hiomportáladh isteach i Saorstát Éireann roimh an 31adh lá de Mhí na Nodlag, 1931, agus a cuirfear i dtír i Saorstát Éireann an lá san no dá éis sin, na diúitéthe custum so leanas, sé sin le rá:—
(a) má bhíonn, le linn bagúin is toradh tíre áirithe d'iomportáil no (i gcás bagúin a hiomportáladh roimh an 31adh lá de Mhí na Nodlag, 1931, agus a cuirfear i dtír an lá san no dá éis sin) le linn an bhagúin sin do chur i dtír, praghas deimhnithe ann do bhagún is toradh na tíre sin, diúité custum, do réir an ráta atá luaidhte sa Sceideal a ghabhann leis an Acht so maidir leis an bpraghas san, ar an mbagún go léir is toradh na tíre sin agus a hiomportálfar no a cuirfear i dtír amhlaidh;
(b) mara mbeidh, le linn bagúin is toradh tíre áirithe d'iomportáil no (i gcás bagúin a hiomportáladh roimh an 31adh lá de Mhí na Nodlag, 1931, agus a cuirfear i dtír an lá san no dá éis sin) le linn an bhagúin sin do chur i dtír, aon phraghas deimhnithe ann do bhagún is toradh na tíre sin, diúité custum, do réir caogad scilling an céad meáchaint, ar an mbagún go léir is toradh na tíre sin agus a hiomportálfar no a cuirfear i dtír amhlaidh.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon bhagún 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur o thír atá ina ball de Náisiúin an Chó-chiníochais Bhriotáinigh a consighníodh é agus gur i dtír no i dtíortha atá ina ball no ina mbaill de Náisiúin an Chó-chiníochais Bhríotáinigh a saothruíodh ar fad é.
Cúram agus bainistí an diúité.
4.—Cuirtear fé chúram agus fé bhainistí na gComisinéirí Ioncuim leis seo an diúité forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
5.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum), 1932, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
SCEIDEAL.
Ráta an diúité per cmt. | ||||
Nuair ná téigheann praghas deimhnithe an bhagúin thar 30/- per cmt. ... ... ... ... ... | s. 50/- | |||
Nuair a théigheann praghas deimhnithe an bhagúin | ||||
thar 30/- | per cmt. gan dul thar | 35/- | per cmt. | 45/- |
35/- | ,, ,, ,, ,, ,, | 40/- | ,, ,, | 40/- |
40/- | ,, ,, ,, ,, ,, | 45/- | ,, ,, | 35/- |
45/- | ,, ,, ,, ,, ,, | 50/- | ,, ,, | 30/- |
50/- | ,, ,, ,, ,, ,, | 55/- | ,, ,, | 25/- |
55/- | ,, ,, ,, ,, ,, | 60/- | ,, ,, | 20/- |
60/- | ,, ,, ,, ,, ,, | 65/- | ,, ,, | 15/- |
65/- | ,, ,, ,, ,, ,, | 70/- | ,, ,, | 10/- |
70/- | ,, ,, ,, ,, ,, | 75/- | ,, ,, | 5/- |
75/- | ,, ,, | Dada. | ||
Number 5 of 1932.
FINANCE (CUSTOMS DUTIES) ACT, 1932.
ARRANGEMENT OF SECTIONS
Section | |
Number 5 of 1932.
FINANCE (CUSTOMS DUTIES) ACT, 1932.
Definition.
1.—In this Act the word “bacon” includes the whole or any part of a pig's carcase which has been cured or partially cured or has been chilled or frozen, but does not include the head, feet, or offals of a pig.
Price certificates.
2.—(1) The Minister for Agriculture may from time to time make a certificate (in this Act referred to as a price certificate) certifying in relation to any country the average price (exclusive of any import duty for the time being payable thereon) in the London and Liverpool markets during such period previous to the making of such certificate as the said Minister shall select, of bacon of first grade the produce of such country and whenever any such certificate is made in relation to any country then the price so certified in relation to such country in such certificate shall, in respect of the period during which such certificate is in force in relation to such country, be for the purposes of this Act and the Schedule hereto the certified price of bacon the produce of such country.
(2) The following provisions shall have effect in relation to every price certificate, that is to say:—
(a) the first such price certificate shall come into force on the date on which it is made;
(b) every subsequent price certificate shall come into force on the fourth day following the making thereof;
(c) every price certificate so far as it relates to any particular country shall continue in force until whichever of the following events first happens, that is to say:—
(i) the revocation of such price certificate so far as it relates to that particular country,
(ii) the coming into force of a new price certificate in relation to that country;
(d) a price certificate may relate to any one or more countries.
(3) The Minister for Agriculture may by order revoke a price certificate either wholly or in so far only as it relates to one or more specified countries.
(4) The prices required for the purposes of a price certificate shall be ascertained by the Minister for Agriculture by reference to such information as may be available to him and as in his opinion fairly represents the said prices.
(5) Every price certificate made by the Minister for Agriculture under the Customs Duties (Bacon) (Provisional Imposition) Order, 1931, shall for the purposes of this Act be deemed to have been made under this section and this Act shall be construed and have effect accordingly.
Duty on bacon.
3.—(1) Subject to the provisions of this section, there shall be charged, levied, and paid on all bacon imported into Saorstát Eireann on or after the 31st day of December, 1931, and on all bacon imported into Saorstát Eireann before the 31st day of December, 1931, and landed in Saorstát Eireann on or after that date the following customs duties, that is to say:—
(a) where at the time of the importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is a certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate specified in the Schedule to this Act in relation to such price;
(b) where at the time of importation of bacon the produce of a particular country or (in the case of bacon imported before and landed on or after the 31st day of December, 1931) at the time of landing of such bacon there is no certified price for bacon the produce of such country, a customs duty on all bacon the produce of such country so imported or landed at the rate of fifty shillings per hundred-weight.
(2) The duty imposed by this section shall not be charged or levied on any bacon which is shown to the satisfaction of the Revenue Commissioners to have been consigned from a country within the British Commonwealth of Nations and produced entirely in a country or countries within the British Commonwealth of Nations.
Care and management of duty.
4.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
5.—(1) This Act may be cited as the Finance (Customs Duties) Act, 1932.
(2) This Act shall be construed as one with the Customs Acts.
SCHEDULE.
Rate of duty per cwt. | ||||||||||
Where the certified price of bacon does not exceed 30/- per cwt. | s. 50/- | |||||||||
Where the certified price of bacon exceed | ||||||||||
30/- | per | cwt. | but | does | not | exceed | 35/- | per | cwt. | 45/- |
35/- | ” | ” | ” | ” | ” | ” | 40/- | ” | ” | 40/- |
40/- | ” | ” | ” | ” | ” | ” | 45/- | ” | ” | 35/- |
45/- | ” | ” | ” | ” | ” | ” | 50/- | ” | ” | 30/- |
50/- | ” | ” | ” | ” | ” | ” | 55/- | ” | ” | 25/- |
55/- | ” | ” | ” | ” | ” | ” | 60/- | ” | ” | 20/- |
60/- | ” | ” | ” | ” | ” | ” | 65/- | ” | ” | 15/- |
65/- | ” | ” | ” | ” | ” | ” | 70/- | ” | ” | 10/- |
70/- | ” | ” | ” | ” | ” | ” | 75/- | ” | ” | 5/- |
75/- | ” | ” | No duty. | |||||||