Finance (Agreement With United Kingdom) Act, 1938

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Number 12 of 1938.

FINANCE (AGREEMENT WITH UNITED KINGDOM) ACT, 1938.

ARRANGEMENT OF SECTIONS

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

Number 12 of 1938.

FINANCE (AGREEMENT WITH UNITED KINGDOM) ACT, 1938.

AN ACT TO MAKE SUCH AMENDMENTS OF THE LAW RELATING TO CUSTOMS, DUTIES OF CUSTOMS, AND THE IMPORTATION OF GOODS AS ARE REQUISITE TO GIVE EFFECT TO THE TRADE AGREEMENT MADE ON THE 25TH DAY OF APRIL, 1938, BETWEEN THE GOVERNMENT AND THE GOVERNMENT OF THE UNITED KINGDOM. [16th May, 1938.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Definition.

1.—In this Act the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and the Channel Islands and the Isle of Man.

The appointed day.

2.—The Minister for Finance may by order appoint a day to be the appointed day for the purposes of this Act, and in this Act the expression “the appointed day” means the day so appointed.

Duties on silk and artificial silk.

3.—(1) A duty of customs at the rate of one shilling and sixpence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of silk and are of a value not exceeding one shilling and sixpence per square yard.

(2) A duty of customs at the rate of eight pence the square yard shall be charged, levied, and paid on all woven tissues imported on or after the appointed day which are imported in the piece and contain, in the opinion of the Revenue Commissioners, not less than forty per cent. by weight of artificial silk or of silk and artificial silk and are of a value not exceeding one shilling and three pence per square yard.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to both the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and articles chargeable with either of the said duties imposed by this section were included in that list.

Duty on coal.

4.—(1) Save as is otherwise provided by this section, a duty of customs at the rate of three shillings the ton shall be charged, levied, and paid on every of the following articles imported on or after the appointed day, that is to say:—

(a) coal, culm, shale, slack, and coke, and

(b) solid fuel which, in the opinion of the Revenue Commissioners, is composed wholly or mainly of coal or coal dust.

(2) The duty imposed by this section shall not be charged or levied on any article which is shown, to the satisfaction of the Revenue Commissioners, to have been produced or manufactured in the United Kingdom or in the Dominion of Canada.

Duty on unsweetened biscuits not containing cocoa.

5.—A duty of customs at the rate of three pence the pound shall be charged, levied, and paid on all biscuits imported on or after the appointed day which, in the opinion of the Revenue Commissioners, are made from or contain wheat or a wheaten product and do not contain cocoa and are not sweetened.

Rates of duty on certain articles of United Kingdom or Canadian origin.

6.—(1) The duty of customs chargeable on any article mentioned in the second column of the First Schedule to this Act by virtue of the enactment mentioned in the third column of the said Schedule opposite the mention of such article in the said second column shall be charged, levied, and paid on every such article which is imported on or after the appointed day and is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada at the rate specified in the fourth column of the said Schedule opposite the mention of such article in the said second column, in lieu of the rate at which such duty is chargeable under the said enactment mentioned in the said third column.

(2) Where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

Rates of duty on particular agricultural and fishery products of United Kingdom or Canadian origin.

7.—The duty of customs chargeable on any article mentioned in the second column of the Second Schedule to this Act by virtue of the enactment mentioned in the third column of the said Schedule opposite the mention of such article in the said second column shall be charged, levied, and paid on every such article which is imported on or after the appointed day and is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada at the rate specified in the fourth column of the said Schedule opposite the mention of such article in the said second column, in lieu of the rate at which such duty is chargeable under the said enactment mentioned in the said third column.

Amendment of section 22 of the Finance Act, 1924.

8.—(1) No customs entry form shall be required to bear an adhesive stamp in pursuance of section 22 of the Finance Act, 1924 (No. 27 of 1924), in respect of any consignment of goods mentioned in such entry form which—

(a) is imported on or after the appointed day, and

(b) consists solely of goods on which no duty of customs is paid, and

(c) consists solely of goods which are shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada.

(2) Section 22 of the Finance Act, 1924 (No. 27 of 1924), and particularly sub-section (1) thereof shall be construed and have effect subject to the foregoing sub-section of this section.

(3) In this section the word “consignment” has the same meaning as it has in section 22 of the Finance Act, 1924 (No. 27 of 1924).

Amendment of the minimum duty.

9.—In the application of section 25 of the Finance Act, 1924 (No. 27 of 1924), and section 8 of the Finance Act, 1937 (No. 18 of 1937), respectively to consignments or parcels which are imported on or after the appointed day and contain only goods which are shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada, the said sections, or whichever of them is applicable, shall have effect as if the words “one shilling” were substituted for the words “two shillings and sixpence” wherever the latter words occurr (as the case may require) in those sections or in whichever of those sections is applicable.

Amendment of the package duty.

10.—(1) The following provisions shall apply and have effect in relation to every package which is imported on or after the appointed day and is chargeable with the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments, and is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in the United Kingdom or in the Dominion of Canada, that is to say:—

(a) the Revenue Commissioners shall permit the said package to be imported without payment of the said duty—

(i) if the said package is shown, to the satisfaction aforesaid, to contain only goods for the personal use of the importer and to be brought in by such importer or his servant or a member of his family, or

(ii) if the said package is imported through the post and is shown, to the satisfaction aforesaid, to contain only goods which are gifts for the use or enjoyment of the consignee, or

(iii) if the said package is imported through the post and either contains no internal packages or contains not more than six internal packages;

(b) subject to the provisions of the foregoing paragraph of this sub-section, the said duty shall be charged, levied, and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said section 22, that is to say:—

(i) if the contents of the said package are prescribed in the official import list to be entered on importation by weight—the rate of one penny on every pound or fraction of a pound in the weight of the said package, and

(ii) if the contents of the said package are prescribed in the official import list to be entered on importation by measure—the rate of one penny on every pint or fraction of a pint of the content of the said package.

(2) In this section the word “package” has the same meaning as it has in section 22 of the Finance Act, 1932 (No, 20 of 1932).

Amendment of duty on electric filament lamps.

11.—Where a number of articles collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 or at the rate mentioned at reference number 17 in the Fourth Schedule to that Act includes an electric filament lamp chargeable with the duty imposed by the Emergency Imposition of Duties (No. 45) Order, 1934, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), such lamp shall, if imported on or after the appointed day, be chargeable with the said duty imposed by the said Order, and the value of such lamp shall not be reckoned in the computation of the total value on which the amount of the said duty imposed by the said section 12 is chargeable at the rate aforesaid on the said number of articles so collectively chargeable.

Modification of the rate of motor-car duty.

12.—(1) Motor car duty shall be charged, levied, and paid on every motor car to which this section applies at the rate of an amount equal to twenty-two and two-ninths per cent. of the value of the motor car in lieu of the rate or rates applicable thereto under section 12 of the Finance Act, 1934 (No. 31 of 1934), and the Fourth Schedule to that Act.

(2) This section applies to every motor car which—

(a) is imported on or after the appointed day, and

(b) is of a value of not less than seven hundred and fifty pounds, and

(c) is, in the opinion of the Revenue Commissioners, completely assembled, and

(d) is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada, and

(e) is, in the opinion of the Revenue Commissioners, suitable only for the carriage of persons or of persons and their personal luggage, and

(f) has, in the opinion aforesaid, seating accommodation for not more than six persons exclusive of the driver, and

(g) is shown, to the satisfaction of the Revenue Commissioners, to be of a type which is ordinarily kept for the personal use of the owner and members of his family or household.

(3) In this section—

the expression “motor car duty” means the duty of customs imposed under that name by section 12 of the Finance Act, 1934 (No. 31 of 1934);

the expression “motor car” means a mechanically propelled vehicle which derives its motive power from an internal combustion engine or from an electric motor or from a combination of such engine and such motor and is chargeable with motor car duty.

Exemption of ply yarns from all customs duties.

13.—Articles which are ply yarns and are made wholly or mainly of flax and are imported on or after the appointed day and are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada shall be exempt from all duties of customs.

Removal of duties from United Kingdom and Canadian goods.

14.—(1) The several duties of customs specified in the second column of the Third Schedule to this Act shall not be charged or levied on any article imported on or after the appointed day which is shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada.

(2) The particulars stated in the third column of the Third Schedule to this Act are inserted in that Schedule solely to facilitate identification of the several duties mentioned in the second column of the said Schedule, and accordingly nothing contained in the said third column shall affect the construction or limit or extend the operation of any of the particulars stated in the said second column.

Modification of licensing provisions relating to customs duties.

15.—Wherever a statute or a statutory order (whether passed or made before or after the passing of this Act) contains a provision to the effect that, if the Minister for Finance, after consultation with another Minister, so thinks proper, the Revenue Commissioners may by licence authorise a person to import articles chargeable with the duty to which such provision relates without payment of such duty or on payment of such duty at less than the rate ordinarily chargeable, such provision shall, as respects licences issued thereunder on or after the appointed day have effect subject to the following modifications, that is to say:—

(a) the Minister for Finance, shall, in the exercise of the powers conferred on him by such provision, have regard to Article 7 of the Trade Agreement made on the 25th day of April, 1938, between the Government and the Government of the United Kingdom;

(b) in the exercise of the said powers the Minister for Finance may do either or both of the following things as he shall, after consultation with the other Minister mentioned in such provision, think proper for the purpose of complying with the said Article 7, that is to say:—

(i) restrict any licence issued under such provision and authorising importation without payment of the duty to which such provision relates to articles grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada,

(ii) require that the duty to which such provision relates shall be charged, levied, and paid at a particular rate on articles grown, produced, or manufactured in a particular country (other than the United Kingdom and the Dominion of Canada) and imported under a licence issued under such provision.

Regulations as to origin of manufactured goods.

16.—(1) It shall be lawful for the Minister for Industry and Commerce to make regulations prescribing the proportion of the value of an article which must be the result of labour within a particular country in order that such article may be treated for the purpose of this Act as an article manufactured in that country.

(2) Different regulations may be made under the foregoing sub-section of this section in respect of different classes or descriptions of articles.

(3) An article shall not be treated for the purpose of this Act as an article manufactured in a particular country unless such proportion of its value as shall be prescribed by regulations made under this section is the result of labour within that particular country.

Care and management of duties.

17.—The duties of customs imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

18.—(1) This Act may be cited as the Finance (Agreement with United Kingdom) Act, 1938.

(2) This Act shall be construed together with the Customs Acts.

FIRST SCHEDULE.

Rates of Duty on Certain Articles of United Kingdom or Canadian Origin.

SECOND SCHEDULE.

Rates of Duty on Particular Agricultural and Fishery Products of United Kingdom or Canadian Origin.

THIRD SCHEDULE.

Duties Removed From Goods of United Kingdom or Canadian Origin.