Finance (Customs Duties) (No. 2) Act, 1932
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Duty on sugar confectionery. |
12.—(1) In lieu of the duties chargeable under sub-section (1) of section 7 of the Finance Act, 1931 (No. 31 of 1931), there shall be charged, levied, and paid on all sugar confectionery (except fruit in syrup imported in sealed tins or cans and not liable to duty as fruit and except sugar candy) imported into Saorstát Eireann on or after the 3rd day of May, 1932, a duty of customs at the rate of one shilling and sixpence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in such sugar confectionery but in lieu of any duty which might otherwise be charegable on any other ingredient contained in such sugar confectionery. | |
(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) Notwithstanding anything contained in this section, sugar candy imported into Saorstát Eireann shall continue to be chargeable with duty under sub-section (1) of section 7 of the Finance Act, 1931 (No. 31 of 1931), and fruit in syrup imported into Saorstát Eireann in sealed cans or tins and not liable to duty as fruit shall continue to be chargeable with duty under sub-section (2) of the said section 7 . | ||
(4) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa, and includes breads, biscuits, cakes, cake mixtures, puddings, and powders (other than medicinal powders) sweetened with sugar or other sweetening matter and not containing cocoa, and also includes sweetmeats, jams, marmalades, and jellies not containing cocoa, and also includes peels and fruits candied, crystallised, or otherwise preserved with sugar or other sweetening matter and not containing cocoa, but does not include ginger preserved in syrup imported in wooden barrels or casks of a capacity of not less than one hundred-weight. |