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Ref. No.
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Description of Article Liable to Duty
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Rate of Duty
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Preferential Rate of Duty
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Special Provisions
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1
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Articles which, in the opinion of the Revenue Commissioners, are sole leather or are insole leather
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37 ½%
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25%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.
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2
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Articles which, in the opinion of the Revenue Commissioners, are either dressed bass, dressed fibre, a mixture or combination of dressed bass and dressed fibre, a mixture or combination of dressed hair and dressed fibre, or a mixture or combination of dressed bristle and dressed hair, and in any case are, in the opinion of the Revenue Commissioners, suitable and intended for use in the manufacture of brushes or brooms.
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50%
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33 1/3%
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—
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3
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Mattresses of all descriptions and components parts (other than springs) of mattresses of any description, but excluding mattresses made wholly or mainly of rubber and component parts of such mattresses.
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75%
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50%
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The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.
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4
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Metal fabric and expanded metal exceeding in weight three pounds per square yard and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for reinforcing.
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30%
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20%
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—
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5
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Footballs, the covers of which are made wholly or mainly of leather, and also football covers made wholly or mainly of leather and imported separately.
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37 ½%
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25%
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The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.
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6
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Manufactured articles, which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and are completely unglazed and are not of the nature of statues, statuettes, or busts, but excluding fire bricks and fire blocks, fireclay sunk fires and fireclay backs, including interiors, boiler and flue blocks, and flue linings.
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50%
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33 1/3%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, and any such licence issued before the passing of this Act which would have been valid if this Act had been in force at the date of such issue shall be deemed to have been issued under this provision, and shall be and be deemed always to have been valid and effectual accordingly.
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7
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Articles which, in the opinion of the Revenue Commissioners, are teapots and are made wholly or mainly of clay, and have been subjected to a process of glazing.
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50%
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33 1/3%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any ar-articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with-out limit as to time or quantity or either of them or within a specified time or in a specified quantity, and any such licence issued before the passing of this Act which would have been valid if this Act had been in force at the date of such issue, shall be deemed to have been issued under this provision, and shall be and be deemed always to have been valid and effectual accordingly.
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8
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Articles which, in the opinion of the Revenue Commissioners, are of the nature of statues, statuettes, or busts, and are not less than twelve inches in height, and are made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché.
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75%
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50%
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___
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9
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Unset finger rings made of gold, and unset hinged pins which are, in the opinion of the Revenue Commissioners, made wholly or mainly of gold.
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37 ½%
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25%
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___
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10
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Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as stoppers for bottles and are made partly of cork, but excluding any such articles of which the top is made wholly or partly of metal or wood.
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30%
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20%
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___
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11
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Tanks and cisterns which, in the opinion of the Revenue Commissioners are made wholly or mainly of iron or steel or a combination of iron and steel and are imported empty, and also component parts (made wholly or mainly of iron or steel or a combination of iron and steel) of tanks or cisterns.
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22 ½%
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15%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
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12
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Manufactured articles of any of the following descriptions and made wholly or mainly of tin, tinplate, o r tinned plate, or a combination of any of them, and imported in bulk quantities, that is to say—
(a) containers imported empty, including pans, dishes, trays, basins, baths, bins, buckets, pots, kettles, scoops, funnels, strainers, lockers, and chests;
(b) measures of fluids;
(c) crown corks;
(d) fire extinguishers, whether imported full or empty.
The following articles are excluded from the foregoing descriptions that is to say, articles made from an alloy of which the main ingredient is tin, and also toys, and electrical or gas fittings, apparatus, instruments and appliances, and articles which, in the opinion of the Revenue Commissioners, are surgical, scientific or optical apparatus, instruments, or appliances, or are educational requisites, and containers which have a capacity of not less than ten gallons, and, in the opinion of the Revenue Commissioners, are specially designed and manufactured for use by the proprietors of dairies and creameries in the processes of their business.
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45%
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30%
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The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 15 in the
First Schedule
to the
Finance (Customs Duties) (No. 4) Act, 1932
(No. 34 of 1932).
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
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13
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Soaps and soap powders, and all descriptions of soap substitutes.
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50%
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33 1/3
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The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 10 in the
First Schedule
to the
Finance Act, 1932
(No. 20 of 1932).
The duty mentioned at this reference number shall not be charged or levied on any of the following substances imported otherwise than as part or ingredient of any article or preparation, that is to say: sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax.
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14
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Empty glass bottles and empty glass jars of a height not less than two and one-half inches nor more than fifteen inches, but excluding
(a) beakers and dropping bottles with a lip or spout;
(b) bottles with necks ground to receive glass stoppers;
(c) infant and invalid feeding bottles;
(d) leclanché jars and articles of a like nature for use in batteries;
(e) jars with openings exceeding two and three-eighths inches in external diameter;
(f) bottles made of cut glass or imitation cut glass;
(g) decanters, carafes, and other articles of a like nature or use;
(h) bottles which, in the opinion of the Revenue Commissioners, are made of dark blue or actinic green glass and are embossed with the word “poison” or with the words “not to be taken”;
(i) syphons.
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75%
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50%
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The duty mentioned at this reference number is in lieu of the duty imposed by
Section 16
of the
Finance Act, 1928
(No. 11 of 1928).
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
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15
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Advertising signs of box type which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be illuminated by means of light (whether sunlight or artificial light) reflected from a mirror or other similar means or by means of internal artificial light, and also component parts of such advertising signs.
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75%
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50%
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16
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Gas heaters and gas cookers which at importation are, in the opinion of the Revenue Commissioners, assembled or substantially assembled.
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30%
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20%
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___
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17
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Fencing material (other than fencing wire) of any of the following descriptions and made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made wholly or mainly of iron or steel, or a combination of iron and steel) of any such material, that is to say:—
(a) standards, straining pillars, and droppers;
(b) continuous bar fencing and hurdles;
(c) vertical bar railing;
(d) gates.
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50%
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33 1/3%
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___
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18
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Weighing machines and weighing scales of every description and component parts (including weights) thereof, but excluding weighing machines and weighing scales which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for scientific or laboratory use and component parts (including weights) of such machines and scales.
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30%
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20%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
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19
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Power transmission equipment of any of the following descriptions, that is to say:—
(a) steel shafting, the manufacture of which is advanced beyond the process of turning;
(b) metal couplings;
(c) metal collars;
(d) metal wall-boxes;
(e) metal brackets exceeding fourteen pounds in weight;
(f) metal hangers, exceeding fourteen pounds in weight;
(g) metal floor stands;
(h) metal plummer blocks;
(i) machined cast iron pulleys;
(j) component parts of articles of any of the foregoing descriptions.
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30%
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20%
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Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioner shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quanity.
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20
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Manufactured articles of any of the following descriptions, that is to say:
(a) steel tipping buckets and steel tipping tubs;
(b) steel chimneys;
(c) steel rotary screens;
and also steel component parts of any of the foregoing articles.
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30%
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20%
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___
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21
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Absorbent sanitary pads
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45%
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30%
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___
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22
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Candles, including tapers and nightlights.
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30%
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20%
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The duty mentioned at this reference number is in lieu of the duty imposed by
section 18
of the
Finance Act, 1924
(No. 27 of 1924).
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