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Uimhir 14 de 1931.
ACHT AIRGID (DIÚITÉTHE CUSTUM), 1931.
Diuité ar Im.
1.—(1) Déanfar diuité custum do réir tuistiuin fén bpúnt d'éileamh, do ghearra, agus d'íoc ar an im go léir a hiomportálfar isteach i Saorstát Éireann an 23adh lá d'Eanar, 1931, no ina dhiaidh sin.
(2) Pé uair a bheidh na Coimisinéirí Ioncuim sásta, i dtaobh aon ime dob ionchurtha fén diuité luaidhtear san alt so mara mbeadh an fo-alt so, go bhfuil sé á iomportáil chun go n-úsáidfeadh an t-iomportálaí é chun earraí bídh do dhéanamh i Saorstát Éireann d'fhonn a bhfurmhór d'easportáil, féadfaidh na Coimisinéirí Ioncuim, ach go gcólíonfar pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfaí an t-im sin gan an diuité luaidhtear san alt so d'íoc.
(3) Pé uair a bheidh na Coimisinéirí Ioncuim sásta, i dtaobh aon ime dob' ionchurtha fén diuité luaidhtear san alt so mara mbeadh an fo-alt so, go bhfuil sé do réir na gcoinníoll so uile leanas, sé sin le rá:—
(a) go bhfuil sé á iomportáil o Thuaisceart Éireann ag feirmeoir a chomhnuíonn i dTuaisceart Éireann; agus
(b) go ndearna an t-iomportálaí é o bhainne a chuid bó féin; agus
(c) nách mó ná sé púint chaogad meáchainte an méid atá á iomportáil ag aon iomportálaí áirithe aon lá áirithe; agus
(d) go bhfuil sé á iomportáil chun go ndíolfadh an t-iomportálaí i mbaile margaidh é agus go bhfuil sé á iomportáil ar lá is lá margaidh sa bhaile sin;
féadfaidh na Coimisinéirí Ioncuim, ach go gcólíonfar pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfaí an t-im sin gan an diuité luaidhtear san alt so d'íoc.
(4) Pé uair a bheidh na Coimisinéirí Ioncuim sásta, i dtaobh aon ime dob' ionchurtha fén diuité luaidhtear san alt so mara mbeadh an fo-alt so, go bhfuil sé do réir na gcoinníoll so uile leanas, sé sin le rá:—
(a) go ndearnadh in uachtarlainn i dTuaisceart Éireann é no go ndearnadh in uachtarlainn i Saorstát Éireann agus gur heasportáladh go Tuaisceart Éireann é, agus
(b) go bhfuil sé á iomportáil díreach o uachtarlainn i dTuaisceart Éireann no o stáisiún deighilte uachtair i dTuaisceart Éireann ag feirmeoir a chomhnuíonn i Saorstát Éireann agus is scaireánach san uachtarlainn sin no sa stáisiún deighilte uachtair sin (pe'ca aca é) agus a thugann bainne o n-a bha féin ar a fheirm féin i Saorstát Éireann don uachtarlainn sin no don stáisiún deighilte uachtair sin (pe'ca aca é), agus
(c) go bhfuil sé á iomportáil amhlaidh ag an bhfeirmeoir sin chun é d'úsáid ina thigh féin, agus
(d) nách mó ná seacht bpúint meáchainte an méid atá á iomportáil amhlaidh ag an bhfeirmeoir sin aon tseachtain áirithe,
féadfaidh na Coimisinéirí Ioncuim, ach go gcólíonfar pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfaí an t-im sin gan an diuité luaidhtear san alt so d'íoc.
(5) Sa mhéid go mbaineann sé le him is ionchurtha fén diuité luaidhtear san alt so, beidh éifeacht ag alt 6 den Customs and Inland Revenue Act, 1879, ach é atharuithe tré thréimhse de mhí o am na heasportála do chur in ionad na tréimhse de chúig bliana o am na heasportála luaidhtear san alt san 6.
Saoirsí o dhiuité ar earraí fighte d'olainn no d'olainn snáth-dhúbalta.
2.—(1) Sa mhéid go mbaineann sé le hearraí fighte a hiomportálfar isteach i Saorstát Éireann an 5adh lá de Mhárta, 1931, no laistigh de thrí bliana ina dhiaidh sin, léireofar fo-alt (1) d'alt 1 den Acht Airgid (Diuitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), agus beidh éifeacht aige fé is dá gcuirtí na focail “dhá scilling” isteach ann in ionad na bhfocal “dhá scilling agus reul” atá anois ann de bhua fo-ailt (1) d'alt 23 den Acht Airgid, 1929 (Uimh. 32 de 1929).
(2) Ní bhainfidh fo-alt (1) d'alt 23 den Acht Airgid, 1929, le haon earraí fighte le n-a mbaineann fo-alt (1) den alt so.
Cúram agus bainistí diuitéthe.
3.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach diuité forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
4.—(1) Féadfar an tAcht Airgid (Diuitéthe Custum), 1931, do ghairm den Acht so.
(2) Léireofar an tAcht so i dteanta na nAchtanna Custum.
Number 14 of 1931.
FINANCE (CUSTOMS DUTIES) ACT, 1931.
ARRANGEMENT OF SECTIONS
Section | |
Acts Referred to | |
No. 5 of 1929 | |
No. 32 of 1929 | |
Number 14 of 1931.
FINANCE (CUSTOMS DUTIES) ACT, 1931.
Duty on Butter.
1.—(1) A customs duty at the rate of fourpence the pound shall be charged, levied, and paid on all butter imported into Saorstát Eireann on or after the 23rd day of January, 1931.
(2) Whenever the Revenue Commissioners are satisfied that any butter which but for this sub-section would be chargeable with the duty mentioned in this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of articles of food mainly for exportation, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such butter to be imported without payment of the duty mentioned in this section.
(3) Whenever the Revenue Commissioners are satisfied that any butter which bat for this sub-section would be chargeable with the duty mentioned in this section complies with all the following conditions, that is to say:—
(a) it is imported from Northern Ireland by a farmer resident in Northern Ireland; and
(b) it was made by the importer from the milk of his own cows; and
(c) the quantity imported by any one importer on any one day does not exceed fifty-six pounds; and
(d) it is imported for sale by the importer in a market town and is 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 butter to be imported without payment of the duty mentioned in this section.
(4) Whenever the Revenue Commissioners are satisfied that any butter which but for this sub-section would be chargeable with the duty mentioned in this section complies with all the following conditions, that is to say:—
(a) it either was manufactured in a creamery in Northern Ireland or was manufactured in a creamery in Saorstát Eireann and exported to Northern Ireland, and
(b) it is imported directly from a creamery in Northern Ireland or a cream separating station in Northern Ireland by a farmer who is resident in Saorstát Eireann and is a shareholder in such creamery or such cream separating station (as the case may be) and is a supplier of milk from his own cows on his farm in Saorstát Eireann to such creamery or cream separating station (as the case may be), and
(c) it is so imported by such farmer for his own household use, and
(d) the quantity so imported by such farmer in any one week does not exceed seven pounds,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such butter to be imported without payment of the duty mentioned in this section.
(5) In relation to butter chargeable with the duty mentioned in this section, section 6 of the Customs and Inland Revenue Act, 1879, shall have effect subject to the modification that the period of one month from the time of exportation shall be substituted for the period of five years from the time of exportation mentioned in the said section 6.
Exemptions from duty on woven tissues of wool or worsted.
2.—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within three years after the 5th day of March, 1931, be construed and have effect as if the words “two shillings” were inserted therein in lieu of the words “two shillings and sixpence” now by virtue of sub-section (1) of section 23 of the Finance Act, 1929 (No. 32 of 1929), contained therein.
(2) Sub-section (1) of section 23 of the Finance Act, 1929, shall not apply to any woven tissues to which sub-section (1) of this section applies.
Care and management of duties.
3.—All 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) Act, 1931.
(2) This Act shall be construed together with the Customs Acts.