Finance (Customs Duties) (No. 4) Act, 1932
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Alteration of rate of duty on personal clothing and wearing apparel. |
6.—(1) The customs duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 20th day of October, 1932, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7 , that is to say:— | |
(a) on all shirts and collars and all component parts and accessories of shirts or collars—at the rate of an amount equal to forty-five per cent. of the value of the article; | ||
(b) on all embroidered handkerchiefs and all component parts and accessories of such handkerchiefs—at the rate of an amount equal to ninety per cent. of the value of the article; | ||
(c) on all underclothing of silk (including crepe-de-chine, spun silk, and Japanese silk) intended for use by women, girls, or children and all component parts and accessories of any such underclothing—at the rate of an amount equal to ninety per cent. of the value of the article. | ||
(2) The provisions of section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932 , as amended by this Act shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as they apply to the said duty when charged at rates fixed by the said section 7 . |