Finance Act, 1936
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Alteration of duties on articles made from or containing sugar, etc. |
9.—(1) In lieu of the duties of customs chargeable under section 13 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 1st day of August, 1936, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:— | |
(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence the pound, and | ||
(b) if the article, is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eight pence the gallon. | ||
(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— | ||
(a) beer, | ||
(b) cider, | ||
(c) cocoa preparations, | ||
(d) condensed full cream milk, | ||
(e) fruits in syrup in sealed tins or cans, | ||
(f) glucose, | ||
(g) herb beer, | ||
(h) honey, including artificial honey, | ||
(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope), | ||
(j) perry, | ||
(k) polishing preparations, | ||
(l) prepared liquid or quasi-liquid sauces or condiments, | ||
(m) saccharin (including substances of a like nature or use), | ||
(n) soaps and soap powders and all descriptions of soap substitutes, | ||
(o) soups, | ||
(p) spirits, | ||
(q) sugar, | ||
(r) articles charged with duty as sugar confectionery | ||
(s) table waters, | ||
(t) tobacco, | ||
(u) toilet preparations, | ||
(v) wine. | ||
(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation, of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article. | ||
(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein. |