Finance (Customs and Excise Duties) Act, 1933
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Drawback and reimportation provisions for woven tissues. |
9.—(1) Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann (whether before or after the passing of this Act) that a duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) or a duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), was duly paid on such article at the said importation thereof and that such article had not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the said duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if, after the passing of this Act, such article or such goods (as the case may be) is or are exported as merchandise, or shipped as stores, or deposited in a bonded warehouse for shipment as stores. | |
(2) Save as is otherwise provided by sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 , section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by the said section 9. | ||
(3) Subject and without prejudice to the provisions of sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 , whenever an article chargeable with a duty imposed by the said section 9 is, after the passing of this Act, reimported into Saorstát Eireann after exportation (whether before or after such passing) therefrom, such article shall 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. | ||
(4) 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. |