Finance Act, 1932
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Imposition of duties in the Second Schedule. |
13.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column. | |
(2) Wherever it is stated in the fifth column of the Second Schedule to this Act that the provisions of section 8 of the Finance Act, 1919 , apply in respect of any duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Second Schedule to this Act is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list. | ||
(3) Subject to the provisions of the foregoing sub-section of this section, the provisions (if any) set forth in the fifth column of the Second 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 chargeable with 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 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. |