Finance Act, 1928
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Duty on empty glass bottles and empty glass jars. |
16.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied and paid on all empty glass bottles and empty glass jars of the kind hereinafter mentioned of a capacity of five fluid ounces or more and imported into Saorstát Eireann on or after the 26th day of April, 1928, that is to say:— | |
(a) all empty glass bottles of a kind ordinarily used for bottling table waters as defined by sub-section (2) of section 7 of the Finance Act, 1916 , spirits (excluding perfumed spirits and medicinal spirits) wine, beer or cider, and | ||
(b) all empty glass jars of a kind ordinarily used for containing jams, marmalades, or jellies. | ||
(2) If it appears to the satisfaction of the Minister for Finance, in consultation with the Minister for Industry and Commerce, that bottles and jars of the kinds specified in sub-section (1) of this section made of white glass and suitable for the requirements of traders in Saorstát Eireann are not manufactured in Saorstát Eireann the Revenue Commissioners may, by licence, authorise, subject to such conditions as they shall think fit to prescribe and as shall appear in the licence, the importation without payment of duty of empty glass bottles and jars of the kinds specified in the said sub-section (1) which, in the opinion of the Commissioners, are made of white glass. | ||
(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty, if it is shown to the satisfaction of the Revenue Commissioners either:— | ||
(a) that the article had not been imported prior to its exportation, or | ||
(b) that the article had been first imported prior to the 12th day of May, 1924, or | ||
(c) that the article had been first imported on or after the 12th day of May, 1924, and either was not liable to duty under any Act of the Oireachtas in force at the time of its importation or was so liable and such duty was duly paid thereon. | ||
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section. | ||
(5) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under 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 article liable to the duty mentioned in sub-section (1) of this section in respect of which such contravention has taken place shall be forfeited. | ||
(6) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to articles liable to the duty imposed by this section. | ||
(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation and duty shall be paid on that value as fixed by the Revenue Commissioners. |