Finance Act, 1938
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PART III. Customs and Excise. | ||
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Imposition of duties in the First Schedule. |
15.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported on or after the 13th day of May, 1938, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column. | |
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule , such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. | ||
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919 , shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty 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 articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919 , in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | ||
(4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—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 said duty any articles chargeable with the said 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). | ||
(5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number. | ||
(6) An article shall not be deemed, for the purposes of this section and the First Schedule to this Act, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under sub-section (1) of section 8 of the Finance Act, 1919 , for the purposes of that section is the result of labour within that country. | ||
(7) In this section and the First Schedule to this Act, the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man. |