Finance (Customs Duties) (No. 2) Act, 1932
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Duty on agricultural machinery. |
2.—(1) A duty of customs 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 every of the articles mentioned in the First Schedule to this Act imported into Saorstát Eireann on or after the 26th day of March, 1932. | |
(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 the Second Schedule to that Act contained a list of goods to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list. | ||
(3) The Minister for Agriculture may, with the concurrence of the Minister for Industry and Commerce, issue to any person ordinarily engaged in the sale of agricultural machinery a licence to import, subject to such conditions and restrictions as shall be specified in such licence, grass mowers, wheel rakes, and swathe turners or any of them, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as shall be specified in such licence. | ||
(4) The Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, admit without payment of the duty imposed by this section all articles imported under and in accordance with a licence issued under the next preceding sub-section of this section or repay any such duty paid thereon. | ||
(5) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise. | ||
(6) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to articles liable to the duty imposed by this section, and any such article reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners. | ||
(7) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section. |