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Uimhir 52 de 1933.
ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS MÁIL), 1933.
[15adh Mí na Nodlag, 1933.]
Diúité ar thuir róis.
1.—(1) Eileofar, gearrfai, agus íocfar ar na tuir róis go léir a hiomportálfar isteach i Saorstát Éireann an 28adh lá de Mheán Fhómhair, 1933, no dá éis sin, diúité custum do réir reul an tor róis.
(2) 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, stuie i gcóir síolrúcháin róis 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.
Diúité ar shiol féir.
2.—(1) Déanfar diúité custum do réir dhá scilling an céad meáchaint d'éileamh, do ghearradh, agus d'íoc ar shíol féir de gach saghas a hiomportálfar isteach i Saorstát Éireann an 28adh lá de Mheán Fhómhair, 1933, no dá éis sin.
(2) Pé nair 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 carraí 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.
Diúité breise ar bhaill éadaigh agus cóir ghléasta phearsanta áirithe.
3.—(1) Déanfar diúité custum do réir mhéide is có-ionann le fiche per cent. de luach na hearra d'éileamh, do ghearradh, agus d'íoc ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Mhí na Samhna, 1933, no dá éis sin agus is ionchurtha fén diúité forchuirtear le halt 7 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), sé sin le rá:—
(a) earraí de shaghas cótaí, falaingí, culaithirtí, gúnaí no blúsanna bheidh oiriúnach do mhná agus nách earraí cniotálta ná earraí do rinneadh do-fhlichte ná earraí bheidh déanta, ar fad no nách mór ar fad, de leathar no d'fhionnadh, agus fós codanna de sna hearraí sin agus cabhartha dhóibh, agus
(b) earraí is baill éadaigh no cóir ghléasta phearsanta (seachas láimhinní) bheidh déanta ar fad no nách mór ar fad d'fhionnadh, agus fós codanna de sna hearraí sin agus cabhartha dhóibh.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra is dóich leis na Coimisinéirí Ioncuim a bhí, roimh í d'iomportáil, á caitheamh no á húsáid ar shlí eile ar feadh tamaill mhaith lasmuich de Shaorstát Éireann ag duine seachas an t-iomportálaí no baill dá líntighe no dá theaghlach.
(3) An diúité forchuirtear leis an alt so ar aon earra is i dteanta agus ní hin ionad aon diúité eile bheidh inéilithe ar an earra san a bheidh sé inéilithe.
Na diútéthe sa Chéad Sceideal d'fhorchur.
4.—(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 30adh lá de Mheán Fhómhair, 1933, 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) I gcás percentáiste do luadh sa tríú colún den Chead Sceideal a ghabhann leis an Acht so os coinne luadh aon carra sa dara colún den Sceideal san déanfar an luadh percentáiste sin do léiriú mar ní chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) I ngach áit ina n-abartar sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbainfidh forálacha ailt 8 den Finance Act, 1919, le diúité luaidhtear sa Sceideal san, bainfidh forálacha an ailt sin 8 leis an diúité sin 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 Finance Act, 1919, adubhradh, sa liost d'carraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(4) Fé réir forálacha an fho-ailt dheiridh sin roimhe seo den alt so, beidh ag na forálacha (más aon cheann é) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha sa Sceideal san, beidh acu san feidhm maidir leis an diúité luaidhtear ag an uimhir thagartha san.
An diúite ar bhuidéil ghloine fholamhaáirithe d'atharú.
5.—(1) An diúité forchuirtear, le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), ar bhuidéil ghloine fholamha áirithe agus ar chrúscaí gloinc folamha áirithe agus a luaidhtear ag uimhir thagartha 14 sa Chéad Sceideal a ghabhann leis an Acht san, déanfar, maidir leis na buidéil uile is ionchurtha fén diúité sin agus a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Mhí na Samhna, 1933, no dá éis sin agus a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun beorach do chur ionta, an diúité sin d'éileamh, do ghearradh, agus d'íoc do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá:—
(a) an ráta d'ocht scillinge an grósa de chéad agus ceithre buidéil cheathrachad, no
(b) an ráta luaidhtear ag an uimhir thagartha san 14.
(2) Ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear sa bhfo-alt san roimhe seo den alt so nuair is inéilithe dho do réir ocht scillinge an grósa de chéad agus ceithre buidéil cheathrachad.
Na hAchtanna sa Dara Sceideal do leasú.
6.—Na hAchtanna uile is fé seach a luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so leasófar iad no déanfar deifir dóibh ar chuma eile, fé seach, sa tslí atá leagtha amach sa tríú colún den Dara Sceideal san os coinne luadh gach Achta acu san sa dara colún san agus beidh ag an hAchtanna san, mar a leasuítear iad no mar a deintear deifir dóibh amhlaidh, éifeacht maidir le hearraí a hiomportálfar isteach i Saorstát Éireann an 30adh lá de Mheán Fhómhair, 1933, no dá éis sin.
An Tríú Sceideal a ghabhann leis an Acht Airgid, 1926, do leasú.
7.—Déanfar agus deintear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), do leasú mar leanas, agus tiocfaidh an leasú san i bhfeidhm an 1adh lá d'Eanar, 1934, agus ón lá san amach, agus beidh éifeacht ag alt 20 den Acht san agus ag an Tríú Sceideal san dá réir sin, sé sin le rá:—
(a) i mír 3 den Tríú Sceideal san—
(i) déanfar agus deintear leis seo an sliocht dar tosach an focal “Feithiclí” agus dar crícch na figiúirí “1888” do scriosadh amach agus déanfar agus deintear leis seo na focail “Na feithiclí seo leanas, sé sin le rá” do chur isteach sa mhír sin in ionad na bhfocal a scriostar amach amhlaidh, agus
(ii) déanfar agus deintear leis seo na focail “Feithiclí eile” do scriosadh amach agus déanfar agus deintear leis seo na focail “Feithiclí a húsáidtear mar fheithiclí móra seirbhíse puiblí do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933)” do chur isteach sa mhír sin in ionad na bhfocal a scriostar amach amhlaidh;
(b) déanfar agus deintear leis seo an provísó so leanas do chur isteach i mír 5 den Tríú Sceideal san i ndeireadh na míre sin, sé sin le rá:—
“I gcás feithicle le n-a mbaineann an mhír seo agus ná tiomáintear le leictreachas agus gur mó ná tonna ach nách mó ná tonna go gceathrú a meáchaint gan ualach agus go gcuirfear ina luighe ar an Aire Tionnscail agus Tráchtála ina taobh gur cuireadh an fheithicil sin le chéile i Saorstát Éireann i slí agus oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire, is do réir ráta fiche púnt, in ionad an ráta de thriocha púnt a luaidhtear thuas a héileofar, a gearrfar, agus a híocfar diúite alos na feithicle sin”;
(c) déanfar agus deintear leis seo an fho-mhír seo leanas do chur isteach i mír 6 den Tríú Sceideal san in ionad fo-mhíre (b) atá anois sa mhír sin, sé sin le rá:—
“(b) aon fheithicil a húsáidtear mar fheithicil sheirbhíse puiblí do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933), agus do bhí cláruithe i Saorstát Éireann an 21adh lá d'Abrán, 1926, mar charáiste ar tuarastal de réir bhrí ailt 4 den Customs and Inland Revenue Act, 1888, agus ag á bhfuil inneall atá ar aon dul, maidir le háireamhacht agus déanamh, le haon chineál innill atá de thurus na huaire i dteideal sochair na míre sin roimhe seo (a)...............£12”;
(d) déanfar agus deintear leis seo na focail “atá ina caráiste ar tuarastal mar a mínítear san in alt 4 den Customs and Inland Revenue Act, 1888,” do scriosadh amach as an gcéad phrovísó ghabhann le mír 6 den Tríú Sceideal san agus déanfar agus deintear leis seo na focail “a húsáidtear mar fheithicil bheag sheirbhíse puiblí do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933)” do chur isteach sa phrovísó san in ionad na bhfocal a scriostar amach amhlaidh;
(e) an tríú provísó ghabhann le mír 6 den Tríú Sceideal san beidh éifeacht aige, maidir le diúité d'aisíoc alos tréimhse chríochnóidh tar éis tosach feidhme Choda VIII den Acht um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933), fé is dá ndeintí, alos an mhéide sin den tréimhse sin a thiocfaidh i ndiaidh an tosach feidhme sin, na focail dar tosach na focail “an fheithicil” agus dar críoch an focal “uirthi” do scriosadh amach agus na focail “taxi-mhéadar feistithe ar an bhfeithicil agus go raibh sí á húsáid go dleathach mar fheithicil sheirbhíse sraide do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933), ar feadh iomlán na tréimhse gur ina haghaidh do híocadh an diúité sin,” do chur isteach in ionad na bhfocal san;
(f) déanfar agus deintear leis seo an provísó so leanas do chur isteach i mír 6 den Tríú Sceideal san i ndeireadh na míre sin, sé sin le rá:—
“I gcás aon fheithicle le n-a mbaineann fo-mhír (c) den mhír seo agus ná tiomáintear le leictreachas, agus atá thar sé each-neart déag, agus go gcuirfear ina luighe ar an Aire Tionnscail agus Tráchtála ina taobh gur cuireadh an fheithicil sin le chéile i Saorstát Éireann i slí agus oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire, ní déanfar aon diúité d'éileamh ná do ghearradh alos an mhéide is mó each-neart na feithicle sin ná sé each-neart déag.”
8.—(1) Más rud é go ndearnadh, ar cheadúnas d'fháil fé alt 13 den Finance Act, 1920, i gcóir feithicle inneall-ghluaiste, an diúité máil is inéilithe ar an bhfeithicil sin fén alt san 13 mar atá san leasuithe le hachtacháin ina dhiaidh sin d'íoc go cuibhe agus, aon tráth le linn an cheadúnais sin do bheith i bhfeidhm—
(a) go ndéanfar an fheithicil sin d'úsáid i riocht no i slí no chun críche 'na mbeadh sí, dá mba ná húsáidfí í ach sa riocht no sa tslí sin no chun na críche sin, ionchurtha fén diúité sin do réir ráta níos aoirde ná an ráta san gur dá réir do híocadh an diúité sin amhlaidh, agus
(b) gur feithicil í sin ar n-a húsáid amhlaidh atá i ngach slí eile ina feithicil is ionchurtha fén diúité sin do réir an ráta san níos aoirde,
tiocfaidh an diúité sin chun bheith agus beidh sé inéilithe ar an bhfeithicil sin do réir an ráta san níos aoirde.
(2) Pé uair úsáidfidh duine ar bith feithicil inneall-ghluaiste i slí go dtiocfaidh an diúité máil is inéilithe uirthi fé sna hachtacháin a luaidhtear sa bhfo-alt san roimhe seo den alt so chun bheith inéilithe fén bhfo-alt san ar an bhfeithicil sin do réir an ráta san níos aoirde luaidhtear sa bhfo-alt san, ansan, mara mbeifear tar éis an diúité sin d'íoc do réir an ráta san níos aoirde roimh thosnú ar an bhfeithicil sin d'úsáid amhlaidh, beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de pé suim acu so leanas is mó do chur air, sé sin le rá, fiche púnt no trí oiread na deifríochta bheidh idir méid an diúité sin do híocadh ar an bhfeithicil sin, ar an gceadúnas san d'fháil ina cóir, agus méid an diúité sin do réir an ráta san níos aoirde.
Forálacha aistarraice agus ath-iomportála i dtaobh earraí fighte.
9.—(1) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon carra do hiomportáladh isteach i Saorstát Éireann (pe'ca roimh an Acht so do rith no dá éis sin é), go ndearnadh diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), no diúité forchuirtear le halt 9 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), d'íoc go cuibhe ar an earra san le linn na hearra san d'iomportáil amhlaidh agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar gur húsáideadh an earra san chun a ndéanta no chun a n-ullamhuithe má deintear, tar éis an Achta so do rith, an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta, no do chur ar bord luinge mar stóranna, no do chur i mbanna-stóras le cur ar bord luinge mar stóranna.
(2) Lasmuich de chás dá bhforáltar a mhalairt le fo-alt (6) d'alt 9 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, ní bheidh feidhm ag alt 6 den Customs and Inland Revenue Act, 1879, maidir le hearra ar bith is ionchurtha fe dhiúité forchuirtear leis an alt san 9.
(3) Fé réir forálacha fo-ailt (6) d'alt 9 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, agus gan dochar do sna forálacha san, pé uair a déanfar, tar éis an Achta so do rith, earra is ionchurtha fe dhiúité forchuirtear leis an alt san 9 d'athiomportáil isteach i Saorstát Éireann tar éis í d'easportáil amach as (pe'ca roimh an Acht so do rith no dá éis sin é) beidh an earra san saor ón diúité sin ar í d'ath-iomportáil amhlaidh 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 ionchurtha fé aon diúité custum le linn í d'iomportáil amhlaidh, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité custum do bhí inéilithe uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil amhlaidh no gur hais-íocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(4) 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 dheiridh sin roimhe seo den alt so.
Ailt 24, 25, agus 34 den Acht Airgid, 1933, do leasú.
10.—Chun crícheanna alt 24, 25, agus 34 den Acht Airgid, 1933 (Uimh. 15 de 1933), tuigfear rún ag á bhfuil éifeacht reachtúil de bhuadh an Achta um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), agus a rithfear tar éis an Achta so do rith, do bheith ina Acht ar n-a rith tar éis an Achta Airgid, 1933, adubhradh, do rith agus tuigfear diúité custum is inéilithe de bhuadh aon rúin den tsórt san do bheith forchurtha le hAcht ar n-a rith amhlaidh, agus léireofar na hailt sin agus beidh éifeacht acu dá réir sin.
Pionós mar gheall ar choinníoll do shárú.
11.—Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll a bheidh forchurtha 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 aon earra is ionchurtha fé dhiúité agus gur ina taobh do rinneadh an cionta san do gheallbhruideadh.
Cúram agus bainistí diúitéthe.
12.—Deintear leis seo na diúitéthe forchuirtear leis an Acht so, ach amháin diúitéthe ar fheithiclí inneall-ghluaiste, do chur fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim.
Gearr-theideal agus léiriú.
13.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum agus Máil), 1933, do ghairm den Acht so.
(2) Léireofar an tAcht so, sa mhéid go mbaineann sé le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sé le diúitéthe máil, i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
CEAD SCEIDEAL.
Diuitethe Custum Airithe.
Uimh. Thag. | An Saghas Earra is ionchurtha fé Dhiúité | Ráta an Diúité | Forálacha Speisialta |
1 | Muil a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha déanta agus beartuithe chun iad d'úsáid ar rothair no ar rothair thrianacha (seachas rothair agus rothair thrianacha inneallghluaiste) agus a bheidh curtha le chéile no go mbeidh an chuid is mó de gach ceann acu curtha le chéile. | 37½% | Beidh feidhm ag forálacha ailt 8 den Finance Act, 1919. maidir leis an diúité luaidhtear ag an uimhir thagartha so. |
2 | Fo-bhuinn i gcóir bróga, bróga ísle agus cos-bheart eile. | 30% | -- |
3 | Cnapai bheidh déanta, ar fad no nách mór ar fad, de leathar agus a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad do chur lasmuich ar bhróga, ar bhróga ísle, no ar chos-bheart eile. | 30% | -- |
4 | Creasa agus abhar creasa bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid chun comhachta do sheoladh no sa tseoladh san. | 20% | 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 diúite 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. |
5 | Earraí go mbeidh neoinfheadáin feistithe ortha agus a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid mar fhógraí no mar fhógráin no chun crícheanna fógraíochta, agus fós neoinfheadáin iomlána bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'fheistiú ar earraí go mbeifear ar aigne aon úsáid den tsórt san roimhráite do dhéanamh díobh. | 75% | Beidh feidhm ag forálacha ailt 8 den Finance Act, 1919, maidir leis an diúité luaidhtear ag an uimhir thagartha so. Ní déanfar an diúité luaidhtear ag uimhir thagartha 15 i gCuid I den Chéad Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933), d'éileamh ná do ghearradh ar earra ar bith is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
6 | Tiormathóírí ina bhfliuchán chun a n-úsáidthe chun péint no líomhnáin d'ullamhú, agus is resinate miotalach no linoleate miotalach no oleate miotalach no aon tsubstaint den tsaghas chéanna no meascán de dhá shubstaint no níos mó acu san i mbiotáille geal, i dtuirpintín, in íle síl ruis no in abhar eile. | An gal. 7s. 6d. | Beidh feidhm ag forálacha ailt 8 den Finance Act, 1919. maidir leis an diúité luaidhtear ag an uimhir thagartha so. Ní bheidh earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ionchurtha fé aon diúité eile custum ach amháin pé diúité a bheidh inéilithe alos na biotáille (más ann do) a bheidh san earra san. Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí ullmhuithe no déanta 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. |
7 | Scáthanna lampaí go mbeidh, dar leis na Coimisinéirí Ioncuim, cuid mhaith dhíobh déanta d'abhar fighte, no de pháipéar, no de tháirgeadh cellulose, no de phár, no d'aon abhar den tsaghas san, no d'aon dá abhar no níos mó acu san le chéile agus fós coda (a bheidh déanta, ar fad no nách mór ar fad, d'aon abhar den tsórt san no d'aon abhair den tsórt san curtha le chéile) de scáthanna lampaí. | 331/3% | -- |
8 | Earraí déanta is dóich leis na Coimisinéirí Ioncuim is brící, bluic no leacacha do rinneadh i bpáirt no go hiomlán de stroighin Romhánach, de stroighin Phortland no d'aon stroighin eile chruadhann fé uisce agus nár cuireadh fé aon oibriú snastachta no líomhthachta. | 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. |
9 | Fleasca cumhaidh, crosanna agus samhaltáin eile den tsórt san ina mbeidh blátha agus duilleoga saordha no tiormuithe no ceachtar acu san agus fós gabhadáin i gcóir aon tsamhaltán den tsórt san agus fós coda de sna samhaltáin no de sna gabhadáin sin. | 50% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur cheart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim le ceadúnas a údarú d'aon duine áirithe, fé réir colíonadh 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. |
10 | Abhar clóbhuailte is ionchurtha fén diúité luaidhtear i mír (a) sa dara colún ag uimhir thagartha 15 sa Chéad Sceideal a ghabhann leis an Acht Airgid, 1932 (Uimh. 20 de 1932), agus a bheidh, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad tré chló inaistrithe d'úsáid. | 50% | Ní déanfar an diúité luaidhtear i mír (a) sa dara colún ag uimhir thagartha 15 sa Chéad Sceideal a ghabhann leis an Acht Airgid, 1932 (Uimh. 20 de 1932), d'éileamh ná do ghearradh ar earra ar bith is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
DARA SCEIDEAL.
Leasuithe ar Achtanna.
Uimh. Thag. | An tAcht dá nDeintear Deifir | Cineál an Leasuithe |
1 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932). | Déanfar an diúité forchuirtear le halt 4 den Acht so d'éileamh, do ghearradh, agus d'íoc— (a) ar bhróga is ionchurtha fén diúité sin agus a bheidh déanta, ar fad no nách mór ar fad, de chúitsiúc, d'abhar do rinneadh do-fhlichte le cúitsiúc, d'abhar do clúduíodh le cúitsiúc, no d'aon dá abhar no níos mó acu san, do réir na rátaí seo leanas in ionad na rátaí luaidhtear sa Dara Sceideal a ghabhann leis an Acht san, sé sin le rá:— (i) más mó ná naoi n-orlaigh mórfhaid na bróige o sháil go rinn lasmuich—do réir dhá scilling an bhróg, agus (ii) i ngach cás eile—do réir naoi bpingne an bhróg, agus (b) ar earraí luaidhtear i mír 3 den Dara Sceideal a ghabhann leis an Acht san agus a n-uachtair déanta, ar fad no nách mór ar fad, de leathar agus de chroiceann no de cheachtar acu san—do réir ráta triocha per cent. de luach na hearra in ionad an ráta luaidhtear sa mhír sin. Ní bhainfidh fo-alt (2) den alt san 4 leis an diúité forchuirtear leis an alt san i gcás an diúité sin do bheith inéilithe do réir ráta ceaptar le ceachtar de sna míreanna san roimhe seo. |
2 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932). | Déanfar an diúité forchuirtear le halt 7 den Acht so d'éileamh, do ghearradh, agus d'íoc— (a) ar chótaí do rinneadh do-fhlichte agus ar a mbeidh an diúité sin inéilithe fé mhír (a) d'fho-alt (1) den alt san 7—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta dhá scilling agus sé pingne an earra no an ráta luaidhtear sa mhír sin (a), agus (b) ar chótaí móra agus ar chulaithcanna bheidh déanta, ar fad no nách mór ar fad, d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a bheidh oiríúnach d'fhir agus ar a mbeidh an diúité sin inéilithe fén mír sin (a)—do réir pé ráta acu so leanas gur as a ghcobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta deich scillinge an cóta mór no an chulaith (pe'ca aca é) no an ráta luaidhtear sa mhír sin (a), agus (c) ar chótaí, ar bheisteanna, agus ar bhrístí bheidh déanta, ar fad no nách mór ar fad, d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a bheidh oiriúnach d'fhir agus a hiomportálfar ar leithligh agus ar a mbeidh an diúité sin inéilithe fén mír sin (a)—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta ceithre scillinge an cóta, dhá scilling an bheist, agus ceithre scillinge an bríste, no an ráta luaidhtear sa mhír sin (a), agus (d) ar chótaí móra agus ar chulaitheanna bheidh déanta, ar fad no nách mór ar fad, d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáthdhúbalta agus a bheidh oiriúnach do bhuachaillí agus ar a mbeidh an diúité sin inéilithe fén mír sin (a)—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta cúig scillinge an cóta mór no an chulaith (pe'ca aca é) no an ráta luaidhtear sa mhír sin (a), agus (e) ar chótaí, ar bheisteanna, agus ar bhrístí bheidh déanta, ar fad no nách mór ar fad, d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a bheidh oiriúnach do bhuachaillí agus a hiomportálfar ar leithligh agus ar a mbeidh an diúité sin inéilithe fén mír sin (a)—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta dhá scilling an cóta, scilling an bheist, agus dhá scilling an bríste no an ráta luaidhtear sa mhír sin (a), agus (f) ar chulaitheanna folcaidh do réir méide is có-ionann le cúig is dachad per cent. de luach na hearra in ionad an ráta luaidhtear i mír (c) d'fho-alt (1) den mhír sin 7, agus (g) ar na hearraí seo leanas nuair a bheidh an diúité sin inéilithe ortha fé mhír (d) d'fho-alt (1) den alt san 7 agus a hiomportálfar iad chun iad do dhíol no chun iad do chur fé n-a thuilleadh déantóireachta agus iad do dhíol ina dhiaidh sin —do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, an ráta luaidhtear sa mhír sin (d) no ráta— (i) cúig scillinge an ceann ar chótaí móra; (ii) cúig scillinge an chulaith ar chulaitheanna bheidh oiriúnach d'fhir no do bhuachaillí; (iii) dhá scilling an cóta, scilling an bheist, agus dhá scilling an bríste ar chótaí, ar bheisteanna, agus ar bhrístí bheidh oiriúnach d'fhir no do bhuachaillí agus a hiomportálfar ar leithligh; (iv) cúig scillinge an chulaith no an chulaithirt (do réir mar bheidh) ar chulaitheanna agus ar chulaithirtí bheidh oiriúnach do mhná no do chailíní; (v) dhá scilling agus sé pingne an ceann ar chótaí, ar sciortaí, agus ar bhaill eile de chulaitheanna no de chulaithirtí bheidh oiriúnach do mhná no do chailíni agus a hiomportálfar ar leithligh; (vi) dhá scilling agus sé pingne an froca no an gúna (do réir mar bheidh) ar fhrocaí agus ar ghúnaí bheidh oiriúnach do mhná no do chailíní; agus (h) ar chótaí móra agus ar chulaitheanna bheidh oiriúnach d'fhir no do bhuachaillí agus ar a mbeidh an diúité sin inéilithe fé mhír (e) d'fho-alt (1) den alt san 7—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta cúig scillinge an cóta mór no an chulaith (do réir mar bheidh) no an ráta luaidhtear sa mhír sin (e), agus (i) ar chótaí, ar bheisteanna, agus ar bhrístí bheidh oiriúnach d'fhir no do bhuachaillí agus a hiomportálfar ar leithligh agus ar a mbeidh an diúité sin inéilithe fén mír sin (e)—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta dhá scilling an cóta, scilling an bheist, agus scilling an bríste no an ráta luaidhtear sa mhír sin (e), agus (j) ar stocaí agus gearra-stocaí, ar fho-éadach cniotálta, agus ar chairdiogain, for-ionair, gersithe, agus bheisteanna cniotálta agus earraí den tsaghas san nuair a bheidh an diúité sin inéilithe ortha fé mhír (e) d'fho-alt (1) den alt san 7 no fé mhír (c) d'fho-alt (1) d'alt 6 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932)—do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, an ráta luaidhtear sa mhír sin (e) no sa mhír sin (c), pe'ca aca san is infheidhmithe, no ráta— (i) sé scillinge an dosaen péire ar stocaí agus gearra-stocaí; (ii) dhá scilling déag an dosaen earraí ar fho-éadach cniotálta; (iii) fiche scilling an dosaen earraí ar chairdiogain, for-ionair, gersithe, agus bheisteanna cniotálta, agus earraí den tsaghas san. Ag an uimhir thagartha so léireofar an focal “briste” mar fhocal a chialluíonn earra amháin pe'ca “bríste” no “péire bríste” gairmtear di, agus léireofar é freisin mar fhocal a fholuíonn treabhsar fada, treabhsar gairid, bríste, bríste glúnach, agus earraí eile den tsaghas san. |
3 | Déanfar an abairt “oibriú déantóireachta” in alt 12 den Acht so do léiriú agus beidh éifeacht aice mar abairt a fholuíonn aon oibriú céirde agus fos mar abairt a fholuíonn aon oibriúchán céirde, pe'ca déanamh, cur le chéile, deisiúchán no obair eile den tsaghas san a bheidh ann, agus léireofar an focal “déantóir” agus beidh éifeacht aige dá réir sin. | |
4 | Déanfar fo-alt (7) d'alt 22 den Acht so do leasú mar leanas, sé sin le rá:— (a) tré sna focail “no bleibíní” do chur isteach i mír (e) i ndiaidh an fhocail “síolta,” agus (b) tré sna focail agus na míreanna so leanas do chur i ndeire an fho-ailt sin, sé sin le rá:— “agus (f) cúibeanna de shalainn folcaidh, agus (g) cuilnimheanna.” | |
5 | Déanfar an Chéad Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá:— (a) tríd an bhforáil atá sa chúigiú colún, ag uimhreacha tagartha 4, 8, 15, 16, 17, agus 37, agus le n-a gceaduítear ceadúnaisí do dheonadh chun iomportála do dhéanamh saor ón diúité, do scriosadh amach i ngach cás agus tríd an bhforáil seo leanas do chur ina hionad san i ngach cás:— “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.” (b) tríd an bhforáil seo leanas do chur isteach sa chúigiú colún ag uimhir thagartha 20:— “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.” | |
6 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | Déanfar an Chéad Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá:— (a) tré sna focail “agus pictiúirí i bhfrámaí bheidh déanta, ar fad no nách mór ar fad, d'adhmad” atá sa dara colún ag uimhir thagartha II do scriosadh amach agus tré sna focail “pe'ca ar leithligh no go bpictiúir ionta a hiomportálfar iad” do chur ina n-ionad san; (b) tríd an bhfocal “plátaí” sa dara colún ag uimhir thagartha 12 do scriosadh amach agus tríd an bhfocal “gréasanna” do chur ina ionad san; (c) tríd an bhforáil seo leanas do chur isteach sa chúigiú colún ag uimhir thagartha 14:— “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 ná 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.” |
7 | Déanfar an tAcht so do leasú mar leanas, sé sin le rá, ag uimhir thagartha 3 sa Dara Sceideal:— (a) tré sna focail uile o sna focail “ach gan” go dtí an focal “cornluasca” sa dara colún do scriosadh amach, agus (b) tríd an bhforáil seo leanas do chur isteach sa chúigiú colún:—“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.” |
Number 52 of 1933.
FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933.
ARRANGEMENT OF SECTIONS
Section | |
Additional duty on certain personal clothing and wearing apparel. | |
Amendment of sections 24, 25, and 34 of the Finance Act, 1933. | |
Certain Customs Duties
Amendments of Acts
Acts Referred to | |
No. 11 of 1932 | |
No. 15 of 1933 | |
No. 35 of 1926 | |
No. 11 of 1933 | |
No. 5 of 1929 | |
No. 7 of 1927 | |
No. 20 of 1932 | |
No. 34 of 1932 | |
Number 52 of 1933.
FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933.
Duty on rose bushes.
1.—(1) There shall be charged, levied, and paid on all rose bushes imported into Saorstát Eireann on or after the 28th day of September, 1933, a customs duty at the rate of sixpence per rose bush.
(2) 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 stocks for rose propagation 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.
Duty on grass seed.
2.—(1) There shall be charged, levied, and paid a customs duty at the rate of two shillings per hundredweight on grass seed of all descriptions imported into Saorstát Eireann on or after the 28th day of September, 1933.
(2) 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 goods 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.
Additional duty on certain personal clothing and wearing apparel.
3.—(1) A duty of customs at the rate of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles which is imported into Saorstát Eireann on or after the 24th day of November, 1933, and is chargeable with the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), that is to say:—
(a) articles which are of the nature of coats, wraps, costumes, dresses or blouses suitable for wear by women and are neither knitted nor proofed nor made wholly or mainly of leather or of fur, and also component parts and accessories of such articles, and
(b) articles of personal clothing or wearing apparel (other than gloves) made wholly or mainly of fur, and also component parts and accessories of such articles.
(2) The duty imposed by this section shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household.
(3) The duty imposed by this section on any article shall be chargeable in addition to and not in substitution for any other duty which may be chargeable on such article.
Imposition of duties in the First Schedule.
4.—(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 30th day of September, 1933, 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) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Whenever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty 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 the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
Alteration of duty on certain empty glass bottles.
5.—(1) The duty on certain empty glass bottles and empty glass jars imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in the First Schedule to that Act shall, in respect of all bottles chargeable with that duty which are imported into Saorstát Eireann on or after the 24th day of November, 1933, and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for bottling beer, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—
(a) the rate of eight shillings per gross of one hundred and forty-four bottles, or
(b) the rate stated at the said reference number 14.
(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned in the preceding sub-section of this section when chargeable at the rate of eight shillings per gross of one hundred and forty-four bottles.
Amendment of Acts in the Second Schedule.
6.—The several Acts mentioned in the second column of the Second Schedule to this Act shall be respectively amended or otherwise affected in the manner set out in the third column of the said Second Schedule opposite the mention of each such Act in the said second column and shall have effect as so amended or affected in respect of articles imported into Saorstát Eireann on or after the 30th day of September, 1933.
Amendment of Third Schedule to the Finance Act, 1926.
7.—The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 1st day of January, 1934, as follows and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—
(a) in paragraph 3 of the said Third Schedule—
(i) the passage beginning with the word “Vehicles” and ending with the figures “1888” shall be and is hereby deleted and the words “The following vehicles, that is to say” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted, and
(ii) the words “Other vehicles” shall be and are hereby deleted and the words “Vehicles used as large public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933)” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted;
(b) the following proviso shall be and is hereby inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:—
“In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds”;
(c) the following sub-paragraph shall be and is hereby inserted in paragraph 6 of the said Third Schedule in lieu of sub-paragraph (b) now contained in that paragraph, that is to say:—
“(b) any vehicle which is used as a public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and was registered in Saorstát Eireann on the 21st day of April, 1926, as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a)_______£12”;
(d) in the first proviso to paragraph 6 of the said Third Schedule, the words “a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888” shall be and are hereby deleted and the words “used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933),” shall be and are hereby inserted in the said proviso in lieu of the words so deleted;
(e) the third proviso to paragraph 6 of the said Third Schedule shall have effect in relation to repayment of duty in respect of a period ending after the commencement of Part VIII of the Road Traffic Act, 1933 (No. 11 of 1933), as if, in respect of so much of such period as is subsequent to such commencement, the words beginning with the words “a hackney” and ending with the word “taximeter” were deleted and the words “fitted with a taximeter and lawfully used as a street service vehicle within the meaning of the Road Traffic Act 1933 (No. 11 of 1933),” were inserted in lieu thereof;
(f) the following proviso shall be and is hereby inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:—
“In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.”
Change of user of mechanically propelled vehicle.
8.—(1) Where, on the taking out of a licence under section 13 of the Finance Act, 1920, for a mechanically propelled vehicle, the excise duty chargeable on such vehicle under the said section 13 as amended by subsequent enactments has been duly paid and at any time while such licence is in force—
(a) such vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with the said duty at a higher rate than the said rate at which such duty was so paid, and
(b) such vehicle as so used is in all other respects a vehicle chargeable with the said duty at such higher rate,
the said duty shall become and be chargeable on such vehicle at such higher rate.
(2) Whenever any person so uses a mechanically propelled vehicle that the excise duty chargeable thereon under the enactments mentioned in the foregoing sub-section of this section becomes chargeable under that sub-section on such vehicle at such higher rate as is mentioned in the said sub-section, such person shall, unless such duty has been paid at such higher rate before the commencement of such user, be guilty of an offence under this section and be liable on summary conviction thereof to an excise penalty of whichever of the following sums is the greater, that is to say, twenty pounds or three times the difference between the amount of the said duty paid on such vehicle on the taking out of the said licence therefor and the amount of the said duty at such higher rate.
Drawback and reimportation provisions for woven tissues.
9.—(1) Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann (whether before or after the passing of this Act) that a duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) or a duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), was duly paid on such article at the said importation thereof and that such article had not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the said 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, after the passing of this Act, such article or such goods (as the case may be) is or are exported as merchandise, or shipped as stores, or deposited in a bonded warehouse for shipment as stores.
(2) Save as is otherwise provided by sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932, section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty imposed by the said section 9.
(3) Subject and without prejudice to the provisions of sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932, whenever an article chargeable with a duty imposed by the said section 9 is, after the passing of this Act, reimported into Saorstát Eireann after exportation (whether before or after such passing) therefrom, such article shall be exempt from such duty on such reimportation 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 with which it was chargeable 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.
(4) 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.
Amendment of sections 24, 25, and 34 of the Finance Act, 1933.
10.—For the purposes of sections 24, 25, and 34 of the Finance Act, 1933 (No. 15 of 1933), a resolution which has statutory effect by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), and is passed after the passing of this Act shall be deemed to be an Act passed after the passing of the said Finance Act, 1933, and a duty of customs chargeable by virtue of any such resolution shall be deemed to have been imposed by an Act so passed, and the said sections shall be construed and have effect accordingly.
Penalty for breach of condition.
11.—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 any article liable to duty in respect of which such offence is committed shall be forfeited
Care and management of duties.
12.—The duties imposed by this Act, except duties on mechanically propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
13.—(1) This Act may be cited as the Finance (Customs and Excise Duties) Act, 1933.
(2) This Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of Article liable to Duty | Rate of Duty | Special Provisions |
1 | Hubs which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles (other than mechanically propelled bicycles and tricycles) and are assembled or substantially assembled. | 37 ½% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
2 | Inside soles for boots, shoes, and other footwear. | 30% | — |
3 | Studs made wholly or mainly of leather, and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for affixing externally to boots, shoes, or other footwear. | 30% | — |
4 | Belts and belting which are or is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for or in the transmission of power. | 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. |
5 | Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as notices or as advertisements, or for advertising purposes, and also complete neon tubes which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for fitting to articles intended for any such use as aforesaid. | 75% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. The duty mentioned at reference number 15 in Part I of the First Schedule to the Finance Act, 1933 (No. 15 of 1933), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. |
6 |
Liquid driers for use in the preparation of paint or varnish, and consisting of a metallic resinate, or a metallic linoleate, or a metallic oleate, or any substance of a like nature, or a mixture of two or more of those substances in white spirit, turpentine, linseed oil, or other medium. | Per gal. 7s. 6d. |
The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. An article chargeable with the duty mentioned at this reference number shall not be charged with any other duty of customs except such duty as may be chargeable in respect of the spirit (if any) contained in such article. Where any imported prepared or manufactured 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. |
7 | Lampshades which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials, and also component parts (made wholly or mainly of any such material or combination of materials), of lampshades. | 33 1/3% | — |
8 | Manufactured articles which, in the opinion of the Revenue Commissioners, are bricks, blocks, or slabs, made wholly or partly of Roman cement, Portland cement, or any other hydraulic cement, and have not been subjected to any process of glazing or polishing. | 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. |
9 | Mourning wreaths, crosses, and other similar emblems, which contain artificial or dried flowers and leaves, or either of them, and also containers for any such emblems, and also component parts of such emblems or of such containers. | 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. |
10 | Printed matter chargeable with the duty mentioned in paragraph (a) in the second column, at reference number 15, in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), which, in the opinion of the Revenue Commissioners, is wholly or mainly produced by the use of movable type. | 50% | The duty mentioned in paragraph (a) in the second column at reference number 15 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. |
SECOND SCHEDULE.
Amendments of Acts.
Ref No. | Act Affected | Nature of Amendment |
1 | Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). | The duty imposed by section 4 of this Act shall be charged, levied, and paid— (a) on boots chargeable with that duty and made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or any two or more of those materials, at the following rates in lieu of the rates mentioned in the Second Schedule to the said Act, that is to say:— (i) if the over-all length of the boot measured from heel to toe on the outside exceeds nine inches—at the rate of two shillings per boot, and (ii) in all other cases—at the rate of ninepence per boot, and (b) on articles mentioned in paragraph 3 of the Second Schedule to the said Act and of which the uppers are made wholly or mainly of leather and skin or either of them—at the rate of thirty per cent. of the value of the article in lieu of the rate mentioned in the said paragraph. Sub-section (2) of the said section 4 shall not apply to the duty imposed by that section where that duty is chargeable at a rate fixed by either of the foregoing paragraphs. |
2 | Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). | The duty imposed by section 7 of this Act shall be charged, levied, and paid— (a) on proofed coats chargeable with the said duty under paragraph (a) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings and sixpence per article or the rate mentioned in the said paragraph (a), and (b) on overcoats and suits made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of ten shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and (c) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of four shillings per coat, two shillings per waistcoat, and four shillings per trousers or the rate mentioned in the said paragraph (a), and (d) on overcoats and suitsmade wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and (e) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, at the rate of two shillings per coat, one shilling per waistcoat, and two shillings per trousers or the rate mentioned in the said paragraph (a), and (f) on bathing costumes at the rate of an amount equal to forty-five per cent. of the value of the article in lieu of the rate mentioned in paragraph (c) of sub-section (1) of the said section 7, and (g) on the following articles when chargeable with the said duty under paragraph (d) of sub-section (1) of the said section 7 and imported for sale or for further manufacture and subsequent sale—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (d) or the rate of—· (i) on overcoats, five shillings per article. (ii) on suits suitable for wear by men or by boys, five shillings per suit; (iii) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately, two shillings per coat, one shilling per waistcoat, and two shillings per trousers; (iv) on suits and costumes suitable for wear by women or by girls, five shillings per suit or costume (as the case may be); (v) on coats, skirts, and other parts of suits or costumes suitable for wear by women or by girls and imported separately, two shillings and sixpence per article; (vi) on frocks and dresses suitable for wear by women or by girls, two shillings and sixpence per frock or dress (as the case may be); and (h) on overcoats and suits suitable for wear by men or by boys and chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (e), and (i) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately and chargeable with the said duty under the said paragraph (e)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings per coat, one shilling per waistcoat, and one shilling per trousers or the rate mentioned in the said paragraph (e), and (j) on hose and half-hose, on knitted underwear, and on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles when chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7 or under paragraph (c) of sub-section (1) of section 6 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (e) or the said paragraph (c), whichever is applicable, or the rate of— (i) on hose and half-hose, six shillings per dozen pairs; (ii) on knitted underwear, twelve shillings per dozen articles; (iii) on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles, twenty shillings per dozen articles. At this reference number the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers,” and shall also be construed as including long trousers, short trousers, breeches, knickbockers, and other similar articles. |
3 | Finance Act, 1932 (No. 20 of 1932). | In section 12 of this Act the expression “process of manufacture” shall be construed and have effect as including any industrial process and also including any industrial operation, whether of the nature of construction, assemblage, repairing, or other similar nature, and the word “manufacturer” shall be construed and have effect accordingly. |
4 | Finance Act, 1932 (No. 20 of 1932). | Sub-section (7) of section 22 of this Act shall be amended as follows, that is to say:— (a) by inserting in paragraph (e) the words “or bulbs” after the word “seeds,” and (b) by adding at the end of the said sub-section the following words and paragraphs, that is to say :— “and (f) bath salts cubes, and (g) insecticides.” |
5 | Finance Act, 1932 (No. 20 of 1932). | The First Schedule to this Act shall be amended as follows, that is to say:— (a) at reference numbers 4, 8, 15, 16, 17, and 37, by deleting in each case the provision contained in the fifth column permitting the grant of licences to import free of the duty and substituting therefor in each case the following provision:— “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.” (b) at reference number 20, by inserting in the fifth column the following provision:— “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.” |
6 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The First Schedule to this Act shall be amended as follows, that is to say:— (a) at reference number 11 by deleting in the second column the words “and pictures in frames made wholly or mainly of wood” and substituting therefor the words “whether imported separately or with a picture contained therein”; (b) at reference number 12, by deleting the word “plates” where it occurs in the second column and substituting therefor the word “mountings”; (c) at reference number 14, by inserting in the fifth column the following provision:— “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.” |
7 | Finance Act, 1933, (No. 15 of 1933). | This Act shall be amended as follows that is to say, at reference number 3 in the Second Schedule:— (a) by deleting in the second column all words from the words “but excluding” to the word “springs,” and (b) by inserting in the fifth column the following provision:—“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.” |