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Duty on quilts and quilt covers.
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1.—(1) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all quilts of which the covers consist wholly or partly of silk or of artificial silk and which contain down or feathers and are imported into Saorstát Eireann on or within five years after the 8th day of November, 1929.
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(2) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all unfilled quilt covers which consist wholly or partly of silk or of artificial silk and are imported into Saorstát Eireann on or within five years after the 8th day of November, 1929.
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(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section in like manner as if quilts of which the covers consist wholly or partly of silk or of artificial silk and which contain down or feathers and also unfilled quilt covers which consist wholly or partly of silk or artificial silk were respectively mentioned in the Second Schedule to that Act as goods to which five-sixths of the full rate is made applicable as a preferential rate but with the substitution in the said section of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
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(4) The value of any article shall, for all the purposes of this section, 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.
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