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Ref. No.
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Description of Articles liable to Duty
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Rate of Duty
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Rate of Preferential Duty
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Special Provisions
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1
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(a) Pigs' meat (except the heads, feet, skin, and bristles of pigs when imported separately from the rest of the carcase) and all products of pigs' meat, excluding sausages and also excluding articles made from or with pigskin or pig bristles;
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per cwt. 84s.
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per cwt. 56s.
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In the second column at this reference number, the expression “pigs' meat” shall be construed as including the whole or any part of a pig's carcase, whether the same is or is not fresh or has or has not been cured or partially cured or has or has not been chilled or frozen.
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(b) pigs' heads and pigs' feet imported separately from the rest of the carcase, whether such heads or feet are or are not fresh or have or have not been cured or partially cured or have or have not been chilled or frozen;
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42s.
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28s.
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The duties mentioned at this reference number, in so far as they are chargeable in respect of articles chargeable with the duty imposed by the
Finance (Customs Duties) Act, 1932
(No. 5 of 1932), are in substitution for and not in addition to the said duty imposed by that Act.
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(c) sausages of all descriptions and also sausage casings of all descriptions imported unfilled.
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84s.
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56s.
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Where the Revenue Commissioners are satisfied that any complete carcase of a pig which, but for this provision, would be chargeable with a duty mentioned at this reference number complies with all the following conditions, that is to say:—
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(a) such carcase is imported from Northern Ireland by a farmer resident in Northern Ireland, and
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(b) the pig, whose carcase it is, was immediately before being killed, the property of such farmer, and
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(c) such carcase is imported for sale by the importer in a market town and is so imported on a day which is a market day in that town, and
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(d) on the day on which such carcase is imported not more than one other such carcase is so imported by such farmer,
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the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such carcase to be imported without payment of such duty.
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Whenever the Minister for Finance, after consultation with the Minister for Agriculture, is satisfied that any articles chargeable with a duty mentioned at this reference number are required to be imported by a manufacturer for use in Saorstát Eireann solely for manufacturing purposes, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.
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2
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Apparatus, machinery, and utensils which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the making of cheese.
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75%
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50%
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The duty mentioned at this reference number is chargeable and leviable in addition to any other duty which may be chargeable.
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3
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Sheep, including rams, ewes, wethers, and lambs.
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per head 11s. 3d.
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per head 7s. 6d.
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—
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4
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Live poultry, that is to say:—domestic fowls, turkeys, geese, and ducks.
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per head 3s.
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per head 2s.
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—
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5
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Every article which consists of or is made wholly or mainly from meat, poultry, or a wild bird and is imported in a bottle, jar, tin, can, or other similar container, but excluding essences, extracts, and similar preparations and also excluding soups.
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per cwt. 84s.
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per cwt. 56s.
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In the second column at this reference number the word “meat” means any part (including offals) of the carcase of any bovine animal or sheep (including a lamb), being a part which is capable of being used as food for human consumption, and the word “poultry” means domestic fowls, turkeys, geese and ducks.
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6
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Eggs in shell
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per 120 12s.
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per 120 8s.
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—
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7
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(a) Liquid eggs, including liquid albumen and liquid yolk of egg;
(b) frozen eggs not in shell, including frozen egg albumen and frozen yolk of egg:
(c) dried eggs, including dried egg albu m
(d) egg powders and gg substitutes, whether containing or not containing eggs;
(e) egg yolk paste.
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per cwt. 60s.
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per cwt. 45s.
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Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number neither the
Customs Tariff Act, 1876
, nor
Section 7
of the
Finance Act, 1901
, shall apply in respect of the quantity of such article contained in such goods.
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8
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(a) Animal fats which have been rendered or refined or both rendered and refined, including dripping but excluding lard, tallow, and oils;
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per cwt. 84s.
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per cwt. 56s.
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Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at
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(b) Preparations made wholly or mainly from any such animal fats as aforesaid (including and excluding as aforesaid);
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this reference number neither the
Customs Tariff Act, 1876
, nor
Section 7
of the
Finance Act, 1901
, shall apply in respect of the quantity of such article contained in such goods.
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(c) Preparations made wholly or mainly from suet.
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9
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The following fresh vegetables, that is to say:—
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per lb.
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per lb.
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Notwithstanding anything to the contrary contained in this Act duty shall not be chargeable or leviable on articles mentioned in paragraph (f) in the second column at this reference number which are imported before the 1st day of June, 1933.
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(a) cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse radish), parsnips, turnips, beetroot, spinach, Jerusalem artichokes, globe artichokes, vegetable marrows, thyme, sage and mint;
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1s.
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8d.
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(b) lettuce imported on or after any 1st day of December and on or before the next following 31st day of March;
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3d.
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2d.
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(c) lettuce imported on or after any 1st day of April, and on or before the next following 30th day of November;
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1s.
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8d.
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(d) French beans, runner beans, peas, and carrots imported on or after any 1st day of April and on or before the next following 31st day of May;
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3d.
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2d.
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(e) French beans, runner beans, peas, and carrots imported on or after any 1st day of June, and on or before the next following 31st day of March;
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1s.
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8d.
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(f) tomatoes and cucumbers;
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2d.
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2d.
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(g) all other fresh vegetables.
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6d.
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4d.
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10
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(a) Dried vegetables other than peas, lentils, beans, onions, shallots, garlic, thyme, sage, and mint;
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per lb.
1s.
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per lb.
8d.
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In the second column at this reference number the word “vegetables” shall be construed as including tomatoes and cucumbers, and cognate words shall be construed accordingly.
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(b) vegetables other than fresh vegetables and dried vegetables;
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6d.
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4d.
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(c) vegetable soups, and vegetable purees, and also all preparations consisting wholly or mainly of vegetables.
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6d.
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4d.
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11
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Mushrooms, excluding mushroom spawn.
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per lb.
6d.
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per lb.
4d.
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—
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12
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Rhubarb.
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per lb.
3d.
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per lb.
2d.
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—
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