|
Ref. No.
|
Articles on which the duty is chargeable
|
Enactments under which the duty is chargeable
|
Rate at which the duty is to be charged
|
|
1
|
Fish, filletted and parts thereof.
|
Section 8
of the
Finance Act, 1934
(No. 31 of 1934), and reference number 45 in the First Schedule to that Act.
|
One penny the pound.
|
|
2
|
Fish which is both kippered and smoked.
|
Section 8
of the
Finance Act, 1934
(No. 31 of 1934), and reference number 44 in the First Schedule to that Act.
|
One shilling the stone.
|
|
3
|
Raw plams (including damsons, prunes, and greengages) imported on or after any 1st day of August and on or before the next following 31st day of October.
|
Sub-section (1) of
section 14
of the
Finance Act, 1935
(No. 28 of 1935), and reference number 3 in the Fourth Schedule to that Act.
|
One penny, the pound
|
|
4
|
Raw strawberries imported on or after any 15th day of June and on or before the next following 31st day of July.
|
Sub-section (1) of
Section 14
of the
Finance Act, 1935
(No. 28 of 1935), and reference number 5 in the Fourth Schedule to that Act.
|
One penny the pound.
|
|
5
|
Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioners, hothouse grapes.
|
Section 5
of the
Finance Act, 1937
(No. 18 of 1937), and reference number 31 in the First Schedule to that Act.
|
One penny the pound.
|
|
6
|
Trees, shrubs, and bushes (including stocks but excluding rose bushes and rose stocks).
|
The Emergency Imposition of Duties (No. 49) Order, 1934, made under the
Emergency Imposition of Duties Act, 1932
(No. 16 of 1932).
|
Ten shillings the hundred-weight.
|
|
7
|
Rose bushes, excluding rose stocks.
|
Section 1
of the
Finance (Customs and Excise Duties) Act, 1933
(No. 52 of 1933).
|
Three pence the bush.
|
|
8
|
Cut flowers, flowers attached to bulbs, plants in flower, and foliage.
|
The Emergency Imposition of Duties (No. 117) Order, 1937, made under the
Emergency Imposition of Duties Act, 1932
(No. 16 of 1932).
|
Sixpence the pound.
|
|
9
|
(a) Plants (including cuttings and slips) not in flower and not chargeable as trees, shrubs, bushes, or stocks;
(b) roots (excluding bulbs and corms) of flowering plants (other than trees, shrubs, and bushes) which have not both stem and foliage developed thereon.
|
The Emergency Imposition of Duties (No. 49) Order, 1934, made under the
Emergency Imposition of Duties Act, 1932
(No. 16 of 1932).
|
Three pence the pound.
|
