Finance (Customs and Excise Duties) Act, 1933
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Additional duty on certain personal clothing and wearing apparel. |
3.—(1) A duty of customs at the rate of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles which is imported into Saorstát Eireann on or after the 24th day of November, 1933, and is chargeable with the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), that is to say:— | |
(a) articles which are of the nature of coats, wraps, costumes, dresses or blouses suitable for wear by women and are neither knitted nor proofed nor made wholly or mainly of leather or of fur, and also component parts and accessories of such articles, and | ||
(b) articles of personal clothing or wearing apparel (other than gloves) made wholly or mainly of fur, and also component parts and accessories of such articles. | ||
(2) The duty imposed by this section shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household. | ||
(3) The duty imposed by this section on any article shall be chargeable in addition to and not in substitution for any other duty which may be chargeable on such article. |