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Finance Act, 1946

Exemption from customs duties of goods brought from abroad to customs-free airports.

14.—(1) In this section the expression “Customs-free airport” means an airport established in the State as a Customs-free airport by or under statute.

(2) No duty of customs shall be charged, levied or paid on any goods brought from outside the State into a Customsfree airport, but this shall not operate to prevent the charge, levy and payment of a duty of customs on goods brought from that airport to any other part of the State.