Finance (Customs Duties) Act, 1931

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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.