Finance (Customs Duties) (No. 4) Act, 1932
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Duty on lubricating grease. |
3.—(1) There shall be charged, levied, and paid on all lubricating grease imported into Saorstát Eireann on or after the 10th day of November, 1932, a duty of customs of an amount equal to thirty-seven and one-half per cent. of the value of the article. | |
(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) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods in the opinion of the Revenue Commissioners, are substantially mixtures or blends of lubricating greases or are suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, section 7 of the Finance Act, 1901 , shall not apply in respect of the lubricating grease contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876 . | ||
(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any lubricating grease and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of lubricating greases and are not suitable or intended for use as a substitute for lubricating grease or for use for the subsequent recovery of lubricating grease, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the lubricating grease contained in such goods. | ||
(5) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods. | ||
(6) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section. | ||
(7) Any article liable to the 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 imported prior to its exportation but was not liable to any duty at the time of such importation, or | ||
(c) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners. | ||
(8) 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. | ||
(9) In this section the expression “lubricating grease” means any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than fifteen per cent. by weight of the mixture consists of unsaponified oil. |