Finance (Customs Duties) (No. 2) Act, 1932
|
Duty on milk and cream. |
6.—(1) A duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on all goods mentioned in this sub-section imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say :— | |
(a) on all whole milk imported in bulk—threepence the gallon; | ||
(b) on all cream imported in bulk—four shillings and sixpence the gallon ; | ||
(c) on all condensed sweetened full cream milk—sixty shillings the hundredweight; | ||
(d) on all cream imported in sealed tins and all condensed unsweetened full cream milk imported in sealed tins—sixty 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 the goods chargeable with the said duty 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) Whenever the Minister for Agriculture is satisfied that goods liable to the duty imposed by this section are required to be imported into Saorstát Eireann by the proprietor of a separating station in Saorstát Eireann or of a creamery in Saorstát Eireann for use in the processes carried on in and forming the business or part of the business of such separating station or creamery, the said Minister may issue to such proprietor a licence to import, subject to such conditions and restrictions as the said Minister shall think fit to specify in such licence, goods or any particular class or classes of goods liable to the duty imposed by this section, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the said Minister shall think fit to specify in such licence. | ||
(4) The Revenue Commissioners may, subject to such conditions as they shall think fit to prescribe, admit without payment of the duty imposed by this section all goods imported under and in accordance with a licence issued by the Minister for Agriculture under the next preceding sub-section of this section. | ||
(5) The duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall not be chargeable or leviable on any goods chargeable with the duty imposed by this section. |