Finance (Customs Duties) (No. 2) Act, 1932
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Duty on bedsteads and furniture. |
11.—(1) In lieu of the duties now chargeable under section 18 of the Finance Act, 1925 (No. 28 of 1925), a duty of customs of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 3rd day of May, 1932, that is to say :— | |
(a) all bedsteads of whatever material made, | ||
(b) all component parts of bedsteads (other than spiral or helical metal springs intended for use in mattresses); | ||
(c) all furniture (other than bedsteads, brushes, and brooms and other than mattresses chargeable with duty as component parts of bedsteads) made wholly or partly of wood and whether completely or partially manufactured; | ||
(d) all component parts of furniture (other than bedsteads, brushes, and brooms and such mattresses as aforesaid) which parts are themselves made wholly or partly of wood. | ||
(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 articles 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 Revenue Commissioners are satisfied— | ||
(a) that any article of furniture is imported for use exclusively in a stage play or other dramatic or musical representation or performance, or | ||
(b) that any partially manufactured article of furniture is imported for further manufacture and subsequent exportation, or | ||
(c) in respect of any article of furniture (other than a bedstead) or any component part of an article of furniture (other than a bedstead), that the quantity of wood contained in such article or component part forms only an inconsiderable part of the whole of such article or component part, | ||
they may, subject to compliance with such conditions as they may think fit to impose, permit such article or component part to be imported without payment of the duty imposed by this section. | ||
(4) Where the Revenue Commissioners are satisfied, in respect of any furniture which is being imported, that— | ||
(a) the importer thereof resides or intends to reside permanently in Saorstát Eireann, and | ||
(b) such furniture had been previously used by the importer or by his family or household, and | ||
(c) such furniture is being imported for the use in Saorstát Eireann of the importer or his family or household, | ||
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such furniture to be imported without payment of the duty imposed by this section. | ||
(5) Where it is shown to the satisfaction of the Revenue Commissioners that any imported component part of a bedstead made wholly of metal, in respect of which the duty imposed by this section has been duly paid, has been used as a component part in the manufacture or assembly in Saorstát Eireann of any finished bedstead and for no other purpose, a drawback equal to the duty so paid shall be allowed on the due exportation as merchandise of such finished bedstead. |