LegalizeFINANCE ACT, 1933
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
42 amending acts · 2015-06-18, Customs Act 2015
| Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
| 1 | Articles which, in the opinion of the Revenue Commissioners, are sole leather or are insole leather | 37 ½% | 25% | 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. |
| 2 | 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. | 50% | 33 ⅓% | — |
| 3 | 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. | 75% | 50% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. |
| 4 | 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. | 30% | 20% | — |
| 5 | 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. | 37 ½% | 25% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. |
| 6 | 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. | 50% | 33 ⅓% | 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. |
| 7 | 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. | 50% | 33 ⅓% | 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. |
| 8 | 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. | 75% | 50% | ___ |
| 9 | 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. | 37 ½% | 25% | ___ |
| 10 | 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. | 30% | 20% | ___ |
| 11 | 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. | 22 ½% | 15% | 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. |
| 12 | 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. | 45% | 30% | 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. |
| 13 | Soaps and soap powders, and all descriptions of soap substitutes. | 50% | 33 ⅓ | 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. |
| 14 | 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. | 75% | 50% | 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. |
| 15 | 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. | 75% | 50% | |
| 16 | Gas heaters and gas cookers which at importation are, in the opinion of the Revenue Commissioners, assembled or substantially assembled. | 30% | 20% | ___ |
| 17 | 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. | 50% | 33 ⅓% | ___ |
| 18 | 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. | 30% | 20% | 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. |
| 19 | 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. | 30% | 20% | 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. |
| 20 | 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. | 30% | 20% | ___ |
| 21 | Absorbent sanitary pads | 45% | 30% | ___ |
| 22 | Candles, including tapers and nightlights. | 30% | 20% | 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). |
PART II.
Other Duties.
| Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
| 1 | Quicklime and slaked lime. | Per ton 7s. 6d. | Per ton 5s. 0d. | As on and from the 11th day of May, 1933, the duty mentioned at this reference number shall not be charged or levied on any articles imported from Northern Ireland by a farmer for his own use, and so imported by such farmer himself or by his servant for him. |
| 2 | Varnish (whether imported in the form of liquid, or of paste, or of powder) not made with or containing spirit. | If liquid, per gal., 7s, 6d. If paste or powder, per lb., 3s. 0d. | If liquid, per gal., 5s. 0d. If paste or powder per lb., 2s. 0d. | The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 1 in the Second Schedule to the Finance Act, 1932 (No. 20 of 1932). Where any imported manufactured or prepared goods contain as a part of ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
| 3 | Coffee which has, before importation, been ground or roasted or both ground and roasted. | Per lb., 0s. 9d. | Per lb., 0s. 6d. | ___ |
| 4 | Yeast. | Per cwt. 18s. 0d. | Per cwt. 12s. 0d. | 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 chargable 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. |
SECOND SCHEDULE. Duties commencing on 3rd June, 1933.
| Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
| 1 | Empty containers which in the opinion of the Revenue Commissioners, are made wholly or mainly of cardboard, pasteboard, millboard, or other similar material and component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of any such material) of such containers. | 50% | 33 ⅓% | 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. |
| 2 | Dry batteries and component parts (other than carbon rods, brass caps, and brass sockets), of dry batteries. | 50% | 33 ⅓% | The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. 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 t e 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. |
| 3 | Wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children and component parts of such vehicles, but excluding the following component parts that is to say:— (a) wheels, and parts of wheels; (b) axles; (c) mudguards; (d) levers; (e) handles; (f) hood joints; (g) lever lugs and brackets; (h) coil springs. | 75% | 50% | The duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of articles chargeable with such duty brought into Saorstát Eireann by persons making only a temporary stay therein. |
| Where the Revenue Commissioners are satisfied that an article chargeable with the duty mentioned at this reference number is of a type or is a component part of an article of a type designed, constructed, and intended for the transport of invalid or infirm children, 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 or repay any such duty paid on importation. | ||||
| 4 | Ice cream powders. | Per cwt s. d. 60 0 | Per cwt. s. d. 45 0 | Where any imported manufactured, or prepared goods contain as a part or ingredient thereof, any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods. |
THIRD SCHEDULE. Duty on Fruit.
| Ref. No. | Description of Fruit | Rate of Duty |
| 1 | Apples. | 1d. per lb. |
| 2 | Pears. | 1d. per lb. |
| 3 | Plums (including damsons, prunes, and greengages). | 1d. per lb. |
| 4 | Cherries imported on or after any 24th day of June and on or before the next following 31st day of July. | 2d. per lb. |
| 5 | Strawberries imported on or after any 24th day of June and on or before the next following 31st day of July. | 3d. per lb. |
| 6 | Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August. | 2d. per lb. |
| 7 | Currants. | 2d. per lb. |
| 8 | Gooseberries. | 2d. per lb. |
FOURTH SCHEDULE. Excise duty on tobacco.
PART I.
Rates of Excise Duties on Tobacco.
| Unmanufactured viz.:— | Unmanufactured viz.:— | s. | d. |
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 5 | 6 |
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 6 | 1½ |
| Manufactured, viz.:— | |||
| Cavendish or Negrohead manufactured in Bond | ” | 7 | 1½ |
PART II.
Rates of Excise Duties on Tobacco.
| Unmanufactured, viz.:— | Unmanufactured, viz.:— | s. | d. |
| Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb | 6 | 8 |
| Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb | 7 | 4¾ |
| Manufactured, viz.:— | |||
| Cavendish or Negrohead manufactured in Bond | ” | 8 | 7¾ |
PART III.
Rates of Drawback where the Excise Duties have been paid at the rates specified in Part i of this Schedule.
| s. | d. | ||
| Cigars | the lb. | 6 | 4¾ |
| Cigarettes | ” | 6 | 3 |
| Cut, roll, cake or other manufactured tobacco | ” | 6 | 1 |
| Snuff (not being offal snuff) | ” | 5 | 10¾ |
| Stalks, shorts or other refuse of tobacco (including offal snuff) | ” | 5 | 9 |
FIFTH SCHEDULE. Amendments of the Finance (Customs Duties) (No. 2) Act, 1932.
| Ref. No. | Provision of the Act affected. | Nature of Amendment. |
| 1 | Section 7, sub-section (2). | By deleting paragraph (f) and inserting in lieu thereof a paragraph as follows:— “(f) on any unassembled component part of an umbrella, including the following partial assemblies, that is to say:— (i) separate ribs each having a stay attached; (ii) assembled ferrules; (iii) assembled runners; (iv) assembled handles, nor.” |
| 2 | Section 8, sub-section (1). | By deleting, as on and from the 3rd day of June, 1933, the words and brackets “(other than toothbrushes)” in both the places in which they occur. |
| 3 | Section 9, sub-section (1). | By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.” |
| 4 | Section 9, sub-section (2). | By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.” |
| 5 | Section 9, sub-section (4). | By deleting the words “for use in the manufacture of saddlery or harness or.” |
| 6 | Section 11. | By inserting at the end of the section (after the sub-section inserted by the Fourth Schedule to the Finance (Customs Duties) (No. 4) Act, 1932), a sub-section as follows:— “(7) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— (a) brooms, brushes, and mops; (b) curtain rods and curtain poles; (c) riddles and sieves; (d) spades and shovels; (e) washing machines and combined washing and wringing machines; (f) window blinds.” |
| 7 | Section 15. | By adding at the end of the section an additional sub-section as follows:— “(7) 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 imposed by this section 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.” |
| 8 | First Schedule. | (a) In paragraph 3, sub-paragraph (b), by inserting the words “other than castings (not machined) which are, in the opinion of the Revenue Commissioners, component parts of ploughs,” after the word “machined.” (b) In paragraph 3, sub-paragraph (d), by inserting the words “and, in the opinion of the Revenue Commissioners, is not a component part of a plough,” after the word “value.” |
| 9 | Second Schedule. | (a) In paragraph 1, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” (b) In paragraph 2, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” (c) In paragraph 4, by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” |
SIXTH SCHEDULE. Amendments of the Finance Act, 1932.
| Ref. No. | Provision of the Act affected | Nature of Amendment |
| 1 | Section 22, sub-section (8). | In paragraph (b), by deleting the words “fish paste” and inserting the word “or” in lieu thereof and by deleting the words “or meat paste.” |
| 2 | Section 31, sub-section (1). | In paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” |
| 3 | Section 32. | By deleting the words and figures “1st day of July, 1933,” and inserting in lieu thereof the words and figures “1st day of July, 1934.” |
| 4 | Section 34, sub-section (1). | (a) By repealing paragraph (b). (b) In paragraph (c), sub-paragraph (i), by inserting the words “saddlery, harness,” after the word “rugs.” |
| 5 | First Schedule, reference number 5. | In the second column, by deleting all words from the word “excluding” to the word “glass.” |
| 6 | First Schedule, reference number 7. | (a) In the third column, by deleting the figures “30” and inserting in lieu thereof the figures “45.” (b) In the fourth column, by deleting the figures “20” and inserting in lieu thereof the figures “30.” (c) In the fifth column, second provision, paragraph (a), by inserting the words “saddlery, harness,” after the word “rugs.” |
| 7 | First Schedule, reference number 9. | (a) In the third column, by deleting the figures “37½” and inserting in lieu thereof the figures “75.” (b) In the fourth column, by deleting the figures “25” and inserting in lieu thereof the figures “50.” |
| 8 | First Schedule, reference number 15. | In the second column, paragraph (a) by deleting the words “ornamental greetings,” and by inserting the words “and matter printed on paper which has been subjected to a process of waxing” after the word “substance.” In the fifth column, by adding the following provision, that is to say:— “The duty mentioned at this reference number shall not be charged or levied on currency notes nor on bank notes nor on any article imported by the Currency Commission.” |
| 9 | First Schedule, reference number 20. | (a) In the second column, by deleting paragraphs (h) and (o). (b) In the second column, by adding two paragraphs as follows:— “(w) pile shoes; (x) smoke pipes, ventilation pipes, and other similar pipes.” |
SEVENTH SCHEDULE. Amendments of the Finance (Customs Duties) (No. 4) Act, 1932.
| Ref. No. | Provision of the Act affected. | Nature of Amendment. |
| 1 | Section 7, subsection (1). | In paragraph (c), by deleting the words “or wood.” |
| 2 | Section 7, sub-section (2). | In paragraph (a), by inserting the words “rear half-axles” after the word “blocks.” |
| 3 | First Schedule, Part I, reference number 4. | In the second column, by inserting the word “curtains” after the word “chairs.” |
| 4 | First Schedule, Part I, reference number 14. | (a) In the second column, paragraph (b), by deleting sub-paragraphs (3) and (4) and inserting in lieu thereof two sub-paragraphs as follows:— “(3) plug cocks of a diameter exceeding three-eighths of one inch; (4) screw down valves and screw down valve cocks of a diameter exceeding one inch”; (b) In the second column, paragraph (c), by deleting the words “either of the foregoing paragraphs” and inserting in lieu thereof the words “the next foregoing paragraph” |
| 5 | First Schedule, Part I, reference number 16. | (a) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (5). (b) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (6). (c) In the second column, paragraph (d), sub-paragraph (10), by deleting the words “excluding extension ladders” and inserting in lieu thereof the words “and component parts (made wholly or mainly of wood) thereof.” (d) In the second column, paragraph (d), by repealing sub-paragraph (19). (e) In the second column, paragraph (d), by adding twenty sub-paragraphs as follows:— “(27) sticks and stakes for agricultural or horticultural use; (28) trellis work; (29) hurdles; (30) boards and planks of soft wood, the minimum thickness of which does not exceed one inch; (31) fixture blocks (whether imported with or without a fitting attached) which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use with gas fittings or electric fittings; (32) bakers' trays; (33) fruit storing racks; (34) riddles and sieves; (35) garden bed frames; (36) blackboards, easels, drawing boards, and typewriter base boards; (37) boot-racks; (38) potato sprouting racks; (39) butchers' blocks; (40) deck chairs; (41) containers for twine or paper; (42) shields for church use; (43) show cases and similar shop equipment; (44) wedding cake stands; (45) stretchers; (46) curtain poles and curtain rods.” |
| 6 | First Schedule, Part I, reference number 17. | (a) In the second column, by deleting the words and brackets “(excluding road springs).” (b) In the fifth column, by inserting a provision as follows:— “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.” |
| 7 | First Schedule, Part I, reference number 21. | In the second column, by deleting the word “roof” and by adding the words “or as a damp course” after the word “material.” |
EIGHTH SCHEDULE. Enactments the Duties under which are Terminated.
| Ref. No. | Enactment. |
| 1 | Section 1 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931). |
| 2 | Section 2 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931). |
| 3 | Section 10 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). |
| 4 | Section 1 of the Finance (Customs Duties) (No. 3) Act, 1932 (No. 22 of 1932). |
| 5 | Section 4 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). |
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.