Finance Act, 1933
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Imposition of duties in the Second Schedule. |
5.—(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 3rd day of June, 1933, 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) 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 as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty stated in the fourth column of the Second Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list. | ||
(3) Where a percentage is stated in the third or the fourth column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. | ||
(4) 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. | ||
(5) 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. |