Finance (Customs Duties)(No. 2) Act , 1932

1 Duty on cut flowers, etc.

1.—(1) There shall be charged, levied and paid on all cut flowers, flowers attached to bulbs, plants in flower, and foliage imported into Saorstát Eireann on or after the 19th day of March, 1932, a duty of customs at the rate of ninepence on the pound.

(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 Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the articles chargeable with the duty imposed by this section were included in that list.

2 Duty on agricultural machinery.

2.—(1) A duty of customs of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the articles mentioned in the First Schedule to this Act imported into Saorstát Eireann on or after the 26th day of March, 1932.

(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 Second Schedule to that Act contained a list of goods to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list.

(3) The Minister for Agriculture may, with the concurrence of the Minister for Industry and Commerce, issue to any person ordinarily engaged in the sale of agricultural machinery a licence to import, subject to such conditions and restrictions as shall be specified in such licence, grass mowers, wheel rakes, and swathe turners or any of them, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as shall be specified in such licence.

(4) The Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, admit without payment of the duty imposed by this section all articles imported under and in accordance with a licence issued under the next preceding sub-section of this section or repay any such duty paid thereon.

(5) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.

(6) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section, and any such article reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.

(7) Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

3 Duty on potatoes.

3.—(1) A duty of customs at the rate of twenty-eight shillings the hundredweight shall be charged, levied, and paid on all potatoes imported into Saorstát Eireann on or after the 14th day of April, 1932.

(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 Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.

4 Duty on boots and shoes.

4.—(1) In lieu of the duties now chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), there shall be charged, levied, and paid on all articles mentioned in the Second Schedule to this Act imported into Saorstát Eireann on or after the 23rd day of April, 1932 a duty of customs at the several rates mentioned in the said Schedule.

(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 mentioned 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) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.

5 Duty on spades and shovels.

5.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all spades and shovels for manual use (other than spades and shovels with wire or wooden blades) and on all component parts of such spades and shovels imported into Saorstát Eireann on or after the 23rd day of April 1932.

(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 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.

6 Duty on milk and cream.

6.—(1) A duty of customs shall be charged, levied, and paid at the rates mentioned in this sub-section on all goods mentioned in this sub-section imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say :—

(a) on all whole milk imported in bulk—threepence the gallon;

(b) on all cream imported in bulk—four shillings and sixpence the gallon ;

(c) on all condensed sweetened full cream milk—sixty shillings the hundredweight;

(d) on all cream imported in sealed tins and all condensed unsweetened full cream milk imported in sealed tins—sixty shillings the hundredweight.

(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 goods 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) Whenever the Minister for Agriculture is satisfied that goods liable to the duty imposed by this section are required to be imported into Saorstát Eireann by the proprietor of a separating station in Saorstát Eireann or of a creamery in Saorstát Eireann for use in the processes carried on in and forming the business or part of the business of such separating station or creamery, the said Minister may issue to such proprietor a licence to import, subject to such conditions and restrictions as the said Minister shall think fit to specify in such licence, goods or any particular class or classes of goods liable to the duty imposed by this section, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the said Minister shall think fit to specify in such licence.

(4) The Revenue Commissioners may, subject to such conditions as they shall think fit to prescribe, admit without payment of the duty imposed by this section all goods imported under and in accordance with a licence issued by the Minister for Agriculture under the next preceding sub-section of this section.

(5) The duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall not be chargeable or leviable on any goods chargeable with the duty imposed by this section.

7 Duty on personal clothing and wearing apparel.

7.—(1) In lieu of the duties now chargeable under section 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent enactments, 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 26th day of April, 1932, that is to say:—

(a) on all suits, overcoats, hats, and caps made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men or boys, all proofed personal clothing and wearing apparel (not including umbrellas), all personal clothing and wearing apparel (except gloves) wholly or mainly made of leather or leather substitutes, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to sixty per cent. of the value of the article;

(b) on all shirts and collars not made of woven tissues which are wholly or partly of wool or worsted, all straw hats, all felt hats, all hats of any description (other than straw hats and felt hats) intended for wear by women or girls, and all component parts and accessories of any of the articles beforementioned in this paragraph—an amount equal to twenty-two and one-half per cent. of the value of the article;

(c) on all gloves, guards, and protectors which, in the opinion of the Revenue Commissioners, are constructed, designed, and intended solely for use in sport, all bathing costumes, bathing caps, and bathing wraps, and all clothing which is suitable and intended for use when wading—an amount equal to fifteen per cent. of the value of the article;

(d) on all personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household—an amount equal to twenty-five per cent. of the value of the article;

(e) on all personal clothing and wearing apparel not mentioned in any of the foregoing paragraphs of this sub-section and all component parts and accessories of any such personal clothing or wearing apparel—an amount equal to forty-five per cent. of the value of the article.

(2) The duty imposed by this section shall not be charged or levied—

(a) on boots, shoes, slippers, goloshes, sandals, or clogs or component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor

(c) on any component part of personal clothing or wearing apparel made wholly or mainly of non-textile material other than leather, nor

(d) on any component part of personal clothing or wearing apparel made wholly or mainly of leather and suitable for and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any component parts of umbrellas, nor

(g) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(h) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from such clothing or apparel, nor

(i) on any component parts of corsets made wholly or mainly of non-textile materials, nor

(j) on hoods and shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor

(k) on component parts of gloves made of leather or material similar to leather, where such component parts are imported into Saorstát Eireann before the 1st day of July, 1933, and, in the opinion of the Revenue Commissioners, are not substantially completely manufactured gloves.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section (except the duty mentioned in paragraph (d) of sub-section (1) of 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 (except as aforesaid) 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.

(4) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(6) In this section the expression “wearing apparel” includes pocket handkerchiefs and umbrellas.

8 Duty on brushes and brooms.

8.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all brushes (other than toothbrushes) and brooms and component parts of brushes (other than toothbrushes) and brooms imported into Saorstát Eireann on or after the 26th day of April 1932.

(2) The duty imposed by this section shall not be charged or levied—

(a) on any apparatus adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus, or

(b) on any handles or stocks for brushes or brooms not forming part of complete brushes or brooms at the time of importation and not made wholly or partly of wood.

(3) Whenever the Revenue Commissioners are satisfied, in respect of any brush or broom which is being imported, that—

(a) the importer of such brush or broom resides permanently in Saorstát Eireann and

(b) such brush or broom had been previously used by the said importer or by his family or household, and

(c) such brush or broom is being imported for use in Saorstát Eireann by such importer or his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such brush or broom to be imported without payment of the duty imposed by this section.

(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article chargeable with the duty imposed by this section is imported for further manufacture and subsequent exportation, they may subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of such duty or repay on such exportation any such duty paid on such article on importation.

(5) 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.

(6) The duty imposed by section 18 of the Finance Act, 1925 (No. 28 of 1925), shall not be chargeable or leviable on any article chargeable with the duty imposed by this section.

9 Duty on certain woven tissues.

9.—(1) In lieu of the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), a customs duty of an amount equal to forty-five per cent. of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value exceeding two shillings per square yard.

(2) A customs duty of an amount equal to thirty per cent, of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing, and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value not exceeding two shillings per square yard.

(3) 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.

(4) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purpose of their printing business or for use as ironing cloths by laundrymen or tailors, or for use in the upholstering of furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.

(5) Whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this sub-section, would be chargeable with the duty imposed by this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.