Finance (Customs Duties) (No. 2) Act, 1932
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Duty on horse-drawn vehicles. |
15.—(1) A duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on every of the articles mentioned in this sub-section imported into Saorstát Eireann on or after the 6th day of May 1932, that is to say:— | |
(a) on all wheeled vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods—an amount equal to seventy-five per cent. of the value of the article or the sum of fifteen pounds, whichever is the greater, and | ||
(b) on all component parts and accessories of any such vehicle as is mentioned in the next preceding paragraph of this sub-section (excluding materials and articles intended for use in the construction or assembling in Saorstát Eireann of any such vehicle)—an amount equal to seventy-five per cent. of the value of the article. | ||
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | ||
(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty if it is shown to the satisfaction of the Revenue Commissioners either— | ||
(a) that the article had not been imported previous to its exportation, or | ||
(b) that the article had been first imported prior to the 6th day of May, 1932, or | ||
(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty imposed by this section has been duly paid thereon. | ||
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of the next preceding sub-section of this section. | ||
(5) The Revenue Commissioners may by order exempt from the duty imposed by this section any article liable to the said duty if they are satisfied that, having regard to the small value of the article, it is inexpedient that the said duty should be charged thereon. | ||
(6) The Revenue Commissioners may make regulations providing for the total or partial exemption for a limited period from the duty imposed by this section of vehicles liable to the said duty brought into Saorstát Eireann by persons making only a temporary stay therein. |