Finance Act, 1933
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General re-importation provision. |
25.—(1) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty of customs imposed by this Act or by any Act passed or order made after the passing of this Act, unless the contrary is expressly stated in the Act or order by which such duty is imposed. | |
(2) Whenever an article chargeable with a duty of customs imposed by this Act or by any Act passed or order made after the passing of this Act is reimported into Saorstát Eireann after exportation therefrom, such article shall (unless the contrary is expressly stated in the Act or order by which such duty is imposed) be exempt from such duty on such reimportation 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 and was not at the time of such importation liable to any duty of customs, or | ||
(c) that such article had been imported prior to its exportation and that all duties of customs with which it was chargeable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners. | ||
(3) 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. |