Finance (Customs Duties) (No. 3) Act, 1931
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Alteration of duty on oatmeal. |
2.—(1) In lieu of the customs duty chargeable under section 7 of the Finance Act, 1926 (No. 35 of 1926), there shall be charged, levied and paid on all oatmeal imported into Saorstát Eireann on or after the 24th day of October, 1931, a customs duty at the rate of six shillings the hundredweight. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland”, and as though oatmeal were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | ||
(3) In lieu of the drawback payable under Section 16 of the Finance Act, 1927 (No. 18 of 1927), there shall be allowed as from the 24th day of October, 1931, on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such oatmeal which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. | ||
(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876 , as to the giving of security and examination of the goods. |