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Minimum charge of customs duty.
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25.—(1) Where on or after the 1st day of June, 1924, the customs duty on any individual class of goods liable to any customs duty contained in one consignment or parcel would, when computed according to the laws for the time being in force in relation to customs duties, amount to less than two shillings and sixpence, such customs duties shall (except as hereinafter mentioned) be charged on such goods at the fixed minimum sum of two shillings and sixpence.
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(b) any goods which are imported by road, accompanied by the importer, and shown to the satisfaction of the Revenue Commissioners to be imported solely for use as household supplies by the importer, or his family, or (where the importer is a domestic or farm servant) his employer; or
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(c) any goods brought into Saorstát Eireann as baggage by any passenger or by any person employed on any conveyance which is being used for the importation of goods by sea, rail, road, or air, or which is itself being imported.
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