Finance Act, 1932
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PART II. Customs and Excise. | ||
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Imposition of duties in the First Schedule. |
11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said First Schedule opposite the mention of the article in the said second column. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and— | ||
(a) where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which duty of an amount equal to the said percentage of the value of the goods is made applicable as a preferential rate and such article were included in that list; and | ||
(b) where the word “free” appears in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the said Second Schedule to the Finance Act, 1919 , contained a list of goods which were, by way of preferential rate, to be admitted free of duty and such article were included in that list. | ||
(3) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article. | ||
(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores. | ||
(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by this section. | ||
(6) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— | ||
(a) that such article had not been imported prior to its exportation; or | ||
(b) that such article had been first imported prior to the 12th day of May, 1932; or | ||
(c) that such article had been first imported on or after the 12th day of May, 1932, and was not at the time of such importation liable to any duty of customs; or | ||
(d) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners. | ||
(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section. | ||
(8) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty. |