FINANCE ACT, 1934 (1934_act_31) | IE

ISB Act 1934-08-02

Schedule 1 FINANCE ACT, 1934 Open official source

FIRST SCHEDULE. Certain Custom Duties.

Certain Custom Duties.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

Special Provisions

1

Articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of paper or twine in use, and also component parts of such articles.

50

—

2

Apparatus (whether imported full or empty) which is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for extinguishing fires by means of any liquid (other than water), powder, or other substance, but excluding any such apparatus which is made wholly or mainly of brass, bronze, gunmetal, copper, or a combination of any two or more of those metals.

40

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.

3

Coffin mountings of metal.

66

—

4

Boilers and cylinders made wholly or mainly of copper and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in hot-water systems in houses, hotels, institutions, and other places primarily residential in character but excluding boilers forming an integral part of a range or grate at the time of importation.

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.

5

Articles of any of the following descriptions made wholly or mainly of galvanised wrought iron or galvanised steel, that is to say:— (a) hollow-ware of domestic or household use; (b) gutters, pipes and ridgings which are, in the opinion of the Revenue Commissioners, primarily intended for carrying off rain-water; (c) buckets, cans, and pails; (d) watering-pots; (e) dust, ash or refuse bins or boxes; (f) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in feeding or watering animals or birds; (g) storage bins.

Articles of any of the following descriptions made wholly or mainly of galvanised wrought iron or galvanised steel, that is to say:—

(a) hollow-ware of domestic or household use;

(b) gutters, pipes and ridgings which are, in the opinion of the Revenue Commissioners, primarily intended for carrying off rain-water;

(c) buckets, cans, and pails;

(d) watering-pots;

(e) dust, ash or refuse bins or boxes;

(f) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in feeding or watering animals or birds;

(g) storage bins.

30

—

6

Cast iron articles of any of the following descriptions, that is to say:— (a) External water and soil pipes and gutters, and connections therefore; (b) sash weights; (c) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in the feeding or watering of animals or birds; (d) desk and seat standards; (e) manhole covers and frames; (f) hydrant and valve covers; (g) gulley traps; (h) grids for sewer pipes or sewer traps; (i) wheels, other than tractor or trailer wheels and other than wheels which are imported with and as part of a complete vehicle, machine, or other article; (j) lamp and street standards; (k) urinals and component parts of cast iron urinals; (l) fire-bars; (m) coal-savers and false-bottoms for grates, ranges, or other fireplaces; (n) stop-cock boxes; (o) floor plates; (p) capstans and bollards and component parts of cast iron capstans; (q) tables and table standards, and component parts of cast iron tables and table standards; (r) pile shoes; (s) smoke pipes, ventilation pipes, and other similar pipes; (t) hand-operated water-pumps, and component parts of cast-iron hand-operated water-pumps; (u) street fountain casings, and component parts of cast iron street fountain casings.

Cast iron articles of any of the following descriptions, that is to say:—

(a) External water and soil pipes and gutters, and connections therefore;

(b) sash weights;

(c) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in the feeding or watering of animals or birds;

(d) desk and seat standards;

(e) manhole covers and frames;

(f) hydrant and valve covers;

(g) gulley traps;

(h) grids for sewer pipes or sewer traps;

(i) wheels, other than tractor or trailer wheels and other than wheels which are imported with and as part of a complete vehicle, machine, or other article;

(j) lamp and street standards;

(k) urinals and component parts of cast iron urinals;

(l) fire-bars;

(m) coal-savers and false-bottoms for grates, ranges, or other fireplaces;

(n) stop-cock boxes;

(o) floor plates;

(p) capstans and bollards and component parts of cast iron capstans;

(q) tables and table standards, and component parts of cast iron tables and table standards;

(r) pile shoes;

(s) smoke pipes, ventilation pipes, and other similar pipes;

(t) hand-operated water-pumps, and component parts of cast-iron hand-operated water-pumps;

(u) street fountain casings, and component parts of cast iron street fountain casings.

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.

7

(a) Metal plates (complete with letters and numbers or either of them painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on particular classes of mechanically propelled road vehicles. (b) Metal plates which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used (after letters and numbers or either of them have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid. (c) Letters and numbers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph.

(a) Metal plates (complete with letters and numbers or either of them painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on particular classes of mechanically propelled road vehicles.

(b) Metal plates which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used (after letters and numbers or either of them have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid.

(c) Letters and numbers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph.

33

—

8

Articles of any of the following descriptions made wholly or mainly of iron wire, or steel wire or a combination of iron wire and steel wire, and component parts (made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire) of such articles, that is to say:— (a) guards; (b) baskets; (c) traps; (d) mats; (e) racks; (f) boxes; (g) trays; (h) ladles; (i) garden or cemetery work; (j) cages (k) frames; (l) grids; (m) cork screws; (n) muzzles; (o) whisks or beaters; (p) screens; (q) files; (r) webbing, netting, and fencing, excluding netting of hexagonal mesh.

Articles of any of the following descriptions made wholly or mainly of iron wire, or steel wire or a combination of iron wire and steel wire, and component parts (made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire) of such articles, that is to say:—

(a) guards;

(b) baskets;

(c) traps;

(d) mats;

(e) racks;

(f) boxes;

(g) trays;

(h) ladles;

(i) garden or cemetery work;

(j) cages

(k) frames;

(l) grids;

(m) cork screws;

(n) muzzles;

(o) whisks or beaters;

(p) screens;

(q) files;

(r) webbing, netting, and fencing, excluding netting of hexagonal mesh.

33

—

9

Spades and shovels for manual use (other than spades and shovels with wire or wooden blades and other than spades and shovels which are, in the opinion of the Revenue Commissioners, suitable only for domestic indoor use), and also component parts (whether completely or partially manufactured) of such spades or such shovels.

50

The duty mentioned at this Reference Number is in lieu of the duty imposed by Section 5 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at Reference Number 4 in the Fourth 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.

The duty mentioned at this Reference Number is in lieu of the duty imposed by Section 5 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at Reference Number 4 in the Fourth 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.

10

Horseshoes made wholly or mainly of iron or steel.

50

The duty mentioned at this Reference Number is in lieu of the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 2 in the First Schedule to that Act.

11

Sieves, riddles, and riddling screens made of metal or of wood or of a combination of metal and wood, and also component parts (whether wholly or partly manufactured) of such sieves, riddles, and riddling screens.

33

—

12

(a) Any article which is, in the opinion of the Revenue Commissioners, a disinfectant, insecticide, verminicide, vermicide, or fungicide. (b) Any article which is, in the opinion aforesaid, an ointment or salve, other than petroleum jelly.

(a) Any article which is, in the opinion of the Revenue Commissioners, a disinfectant, insecticide, verminicide, vermicide, or fungicide.

(b) Any article which is, in the opinion aforesaid, an ointment or salve, other than petroleum jelly.

20

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be licence authorise any particular person, subject to complaince 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. The duty mentioned at this reference number shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, normally requires any process of preparation (other than the addition of water) before being used as a disinfectant, insecticide, vermicide, verminicide, or fungicide.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be licence authorise any particular person, subject to complaince 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.

The duty mentioned at this reference number shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, normally requires any process of preparation (other than the addition of water) before being used as a disinfectant, insecticide, vermicide, verminicide, or fungicide.

13

Photographic prints printed direct from a photographic film or photographic plate, including slides of all descriptions for use in magic lanterns, but excluding prints and slides which are, in the opinion of the Revenue Commissioners, of a technical or scientific nature.

33

—

14

Complete dentures of any material, and also bases (made wholly or mainly of metal) for dentures.

25

—

15

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games and are, in the opinion aforesaid, completely or substantially manufactured. (b) Clubs or sticks which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the game of golf and are, in the opinion aforesaid, wholly or substantially manufactured.

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games and are, in the opinion aforesaid, completely or substantially manufactured.

(b) Clubs or sticks which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the game of golf and are, in the opinion aforesaid, wholly or substantially manufactured.

50

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 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.

16

(a) Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or maily of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances or of which the outer covering is, in the opinion aforesaid, made wholly or mainly of any such substance or combination of substances as aforesaid, that is to say:— (i) purses, pouches, wallets, pocket books, and cardcases which are, in the opinion aforesaid, designed constructed, and intended to be carried about the person, and (ii) ladies' reticules or handbags which are, in the opinion aforesaid, designed, constructed, and intended to be carried or worn about the person to serve the purposes of a pocket and to hold articles for current personal use. (b) Cash-bags made wholly or mainly of leather or skin or a combination of leather and skin and, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person.

(a) Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or maily of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances or of which the outer covering is, in the opinion aforesaid, made wholly or mainly of any such substance or combination of substances as aforesaid, that is to say:—

(i) purses, pouches, wallets, pocket books, and cardcases which are, in the opinion aforesaid, designed constructed, and intended to be carried about the person, and

(ii) ladies' reticules or handbags which are, in the opinion aforesaid, designed, constructed, and intended to be carried or worn about the person to serve the purposes of a pocket and to hold articles for current personal use.

(b) Cash-bags made wholly or mainly of leather or skin or a combination of leather and skin and, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person.

20

—

17

(a) The following fruits in syrup imported in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages.

per lb. 4d.

The duty mentioned at this reference number is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article.

(b) All other fruits in syrup imported in sealed tins or cans.

per lb. 4d.

18

Filled shot cartridges which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in shot guns.

33

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 35 in the First Schedule to that Act shall not be charged or levied on any articles chargeable with the duty mentioned at this reference number.

19

Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes (whether fitted or not fitted at importation with glass or other like substance) designed, constructed, and intended for doors or for windows or for parts of doors or for parts of windows.

40

The word “windows,” where it occurs in the second column at this reference number, includes skylights, deadlights, and pavement lights.

20

Badges, medals and medallions made wholly or mainly of silver, copper, bronze, brass, gunmetal, tin, zinc, or aluminium, or a combination of any two or more of those metals, and whether having or not having fittings attached at importation, but excluding articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in the manufacture of articles of personal clothing or wearing apparel.

33

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.

21

(a) Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of woven fabric, and component parts (made wholly or mainly of woven fabric) of such articles, that is to say:— (i) table cloths, table covers, and all other table equipment; (ii) towels and domestic cloths; (iii) tarpaulins. (b) Articles (whether completely or partially manufactured) of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of such articles that is to say:— (i) ground sheets; (ii) tent covers; (iii) knapsacks; (iv) haversacks; (v) sleeping bags. (c) Bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of cotton and are imported empty, and also component parts (made wholly or mainly of woven fabric) of such bags or sacks.

(a) Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of woven fabric, and component parts (made wholly or mainly of woven fabric) of such articles, that is to say:—

(i) table cloths, table covers, and all other table equipment;

(ii) towels and domestic cloths;

(iii) tarpaulins.

(b) Articles (whether completely or partially manufactured) of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of such articles that is to say:—

(i) ground sheets;

(ii) tent covers;

(iii) knapsacks;

(iv) haversacks;

(v) sleeping bags.

(c) Bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of cotton and are imported empty, and also component parts (made wholly or mainly of woven fabric) of such bags or sacks.

40

Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann, and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be 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.

Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann, and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be 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.

22

Woven piece goods of any of the following descriptions and not less than twelve inches in width, that is to say:— (a) linen piece goods; (b) union piece goods containing only a combination of two or more of the following fibres, that is to say: cotton, linen, hemp, ramie, jute, and hair (other than mohair and camel hair); (c) cotton tabling; (d) cotton towelling; (e) cotton piece goods (other than tabling and towelling) not less than four and one-half ounces in weight per square yard. The following piece goods are execluded from all the foregoing descriptions, that is to say, piece goods which, in the opinion of the Revenue Commissioners, (i) have been subjected to all or any one or more of the processes of proofing, printing, and painting, or (ii) have been so fabricated as to resemble blanketing, or (iii) are terry or chenille piece goods, or brocade, or velveteen, or holland shade cloth, or flannelette, or limitation tweed cloth or cotton, or (iv) piqué cloth.

Woven piece goods of any of the following descriptions and not less than twelve inches in width, that is to say:—

(a) linen piece goods;

(b) union piece goods containing only a combination of two or more of the following fibres, that is to say: cotton, linen, hemp, ramie, jute, and hair (other than mohair and camel hair);

(c) cotton tabling;

(d) cotton towelling;

(e) cotton piece goods (other than tabling and towelling) not less than four and one-half ounces in weight per square yard.

The following piece goods are execluded from all the foregoing descriptions, that is to say, piece goods which, in the opinion of the Revenue Commissioners,

(i) have been subjected to all or any one or more of the processes of proofing, printing, and painting, or

(ii) have been so fabricated as to resemble blanketing, or

(iii) are terry or chenille piece goods, or brocade, or velveteen, or holland shade cloth, or flannelette, or limitation tweed cloth or cotton, or

(iv) piqué cloth.

33

For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods. Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty, if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann. Whenever the Revenue Commissioners are satisfied that any woven piece goods which, but for this provision, would be chargeable with the duty mentioned at this reference number, are suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or in the binding of books, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven piece goods to be imported without payment of the said duty or may repay any such duty paid at importation. 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.

For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods.

Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty, if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann.

Whenever the Revenue Commissioners are satisfied that any woven piece goods which, but for this provision, would be chargeable with the duty mentioned at this reference number, are suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or in the binding of books, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven piece goods to be imported without payment of the said duty or may repay any such duty paid at importation.

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.

23

Any article which is, in the opinion of the Revenue Commissioners, bias binding designed, constructed, and intended for use in the manufacture or repair of articles made of textile material.

25%

—

24

Articles (other than copper washers) which are, in the opinion of the Revenue Commissioners, metal component parts of sparkling plugs.

Per article, 6d.

—

25

(a) Articles which, in the opinion of the Revenue Commissioners, are lasts made wholly or mainly of wood and designed, constructed, and intended for use in the manufacture or repair of boots or shoes, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood) of such lasts. (b) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as trees, stretchers, or fillers for boots or shoes and are made wholly or mainly of wood, or of celluloid or similar substance, or of pressed fibre or similar substance, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood or other substance aforesaid) of such trees, stretchers, or fillers. (c) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as patterns for the uppers or parts of uppers of boots or shoes and are made wholly or mainly of metal or of cardboard or similar substance.

(a) Articles which, in the opinion of the Revenue Commissioners, are lasts made wholly or mainly of wood and designed, constructed, and intended for use in the manufacture or repair of boots or shoes, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood) of such lasts.

(b) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as trees, stretchers, or fillers for boots or shoes and are made wholly or mainly of wood, or of celluloid or similar substance, or of pressed fibre or similar substance, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood or other substance aforesaid) of such trees, stretchers, or fillers.

(c) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as patterns for the uppers or parts of uppers of boots or shoes and are made wholly or mainly of metal or of cardboard or similar substance.

40

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.

26

Sodium carbonate imported in crystalline form.

Per cwt., 2s. 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 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.

27

Bedding, excluding mattresses, rugs, filled quilts, unfilled quilt covers, cotton quilts, cotton blankets, and bedding made wholly or mainly or rubber.

40

—

28

Rugs, including rugs or cloths which are made wholly or mainly of woven tissue and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as coverings for animals, but excluding rugs which are, in the opinion aforesaid, designed, constructed, and intended for use as floor coverings, and also excluding rugs made wholly or mainly of cotton.

40

—

29

Live domestic fowls, turkeys, geese, and ducks.

Per bird, 21s. 0d.

The duty mentioned at this reference number is in lieu of the duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 4 in the Second Schedule to that Act. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 birds 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.

The duty mentioned at this reference number is in lieu of the duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 4 in the Second Schedule to that Act.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 birds 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.

30

Soups of all descriptions, whether in liquid, solid, powdered, or any other form, but excluding preparations which, in the opinion of the Revenue Commissioners, are primarily highly concentrated essences or extracts.

Per cwt., 84s. 0d

The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with a duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 10 in the Second Schedule to that Act. Whenever the Minister for Finance, after consultaion with the Minister for Agriculture, so thinks propers, 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.

The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with a duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 10 in the Second Schedule to that Act.

Whenever the Minister for Finance, after consultaion with the Minister for Agriculture, so thinks propers, 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.

31

Honey, including artificial honey.

Per lb., 1s. 0d.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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.

32

Animals of the bovine species.

Per animal, 60s. 0d.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 animals 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.

33

Raw skins and raw hides of any animal of the bovine species, and parts of such raw skins and parts of such raw hides.

Per article, 10s. 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 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.

34

Articles of domestic or household use which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing, but excluding articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as fixtures or fittings.

Per cwt., 30s. 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 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.

35

(a) Tools and implements of the following descriptions, that is to say:— (i) Scythes; (ii) sickles; (iii) slashers or slash-hooks; (iv) bill-hooks; (v) hay knives. (b) Blades or heads for any of the articles mentioned in the preceding paragraph (a).

(a) Tools and implements of the following descriptions, that is to say:—

(i) Scythes;

(ii) sickles;

(iii) slashers or slash-hooks;

(iv) bill-hooks;

(v) hay knives.

(b) Blades or heads for any of the articles mentioned in the preceding paragraph (a).

25

—

36

Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn, and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another articles.

40

The duty mentioned at this reference number is in lieu of the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 22 in Part I of the First Schedule to that Act. 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.

The duty mentioned at this reference number is in lieu of the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 22 in Part I of the First Schedule to that Act.

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.

37

Any of the following articles which is, in the opinion of the Revenue Commissioners, made of iron or of steel, or of a combination of iron and steel, and is imported otherwise than as part of another article, that is to say:— (a) Bolts, set screws, and metal thread screws of which the shank is not less than one inch nor more than twenty inches in length, and is not less than three-eights of one inch nor more than one and one-quarter inches in diameter, and (b) threaded nuts (other than wing nuts), of a size and threading to fit a bolt, set screw, or metal thread screw of a kind mentioned in the preceding paragraph (a).

Any of the following articles which is, in the opinion of the Revenue Commissioners, made of iron or of steel, or of a combination of iron and steel, and is imported otherwise than as part of another article, that is to say:—

(a) Bolts, set screws, and metal thread screws of which the shank is not less than one inch nor more than twenty inches in length, and is not less than three-eights of one inch nor more than one and one-quarter inches in diameter, and

(b) threaded nuts (other than wing nuts), of a size and threading to fit a bolt, set screw, or metal thread screw of a kind mentioned in the preceding paragraph (a).

75

The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. 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.

The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article.

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.

38

Prepared liquid or quasiliquid sauces and condiments, excluding meat extracts, edible oils, and vinegar;

The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits or saccharin contained in or used in the manufacture or preparation of the article, but in lieu of any other duty which may be chargeable in respect of the article except the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 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.

The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits or saccharin contained in or used in the manufacture or preparation of the article, but in lieu of any other duty which may be chargeable in respect of the article except the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 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.

(a) in the case of articles which are prescribed in the official import list to be entered on importation by weight;

per lb. 1s. 6d.

(b) in the case of articles which are prescribed in the official import list to be entered on importation by measure.

per gall. 13s. 4d.

39

Whiting or whitening.

per cwt. 1s. 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 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.

40

Articles which, in the opinion of the Revenue Commissioners, are manufactured articles and are made wholly or mainly of aluminium or of an aluminium alloy of which the main constituent is aluminium or of a combination of aluminium and such alloy as aforesaid.

50

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.

41

Lubricating oil wholly or partly of mineral origin and imported in a container which at importation does not contain more than thirty-five gallons of such oil.

per gall. 1s. 0d.

The duty mentioned at this reference number shall not be charged or levied on any oil chargeable with the duty imposed by section 7 of the Finance Act, 1933 (No. 15 of 1933).

42

Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber.

50

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.

43

Fish of all kinds (including roes, but excluding fish paste) imported in sealed bottles, jars, kegs, pots, tins, or cans,—

—

(a) where the container and the contents thereof do not together exceed one pound in weight;

One penny on each such container (including its contents)

(b) where the container and the contents thereof together exceed one pound in weight.

One penny per pound or part of a pound weight of each such container (including its contents)

44

Fish kippered or smoked.

Per lb., 2d.

—

45

Fish filletted and parts thereof.

Per lb., 3d.

—

ISB Act 1934-08-02

Schedule 2 FINANCE ACT, 1934 Open official source

SECOND SCHEDULE. Duty on Boots and Shoes.

Duty on Boots and Shoes.

Ref. No.

Description of Article Liable of Duty.

Rate of Duty

1

Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.

An amount equal to thirty per cent. of the value of the article.

2

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants and also excluding parts of such last-mentioned soles, heels, and uppers.

An amount equal to thirty per cent. of the value of the article.

3

Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.

An amount equal to twenty per cent. of the value of the article.

4

Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants, and also excluding parts of such lastmentioned soles, heels, and uppers

An amount equal to twenty per cent. of the value of the article.

5

Boots made wholly or mainly of rubber, rubber-proofed material, rubber coated material, or a combination of two or more of those materials, but excluding boots which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants.

Whichever of the following rates is applicable, that is to say— (a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches — two shillings per boot; (b) if the said over-all length does not exceed nine inches — nine pence per boot.

Whichever of the following rates is applicable, that is to say—

(a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches — two shillings per boot;

(b) if the said over-all length does not exceed nine inches — nine pence per boot.

6

Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them, but excluding shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants.

Sixpence per shoe.

ISB Act 1934-08-02

Schedule 3 FINANCE ACT, 1934 Open official source

THIRD SCHEDULE. Duty on Personal Clothing and Wearing Apparel.

Duty on Personal Clothing and Wearing Apparel.

PART I.

Ref. No

Description of Article Liable of Duty

Rate of Duty

1

Outer garments (other than hats, caps, gloves, and shawls) which are wholly or mainly knitted or made of knitted fabric, and component parts of such outer garments.

40

2

Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by men or suitable for wear by women, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.

60

3

Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by boys, or suitable for wear by girls, or suitable for wear by infants, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.

40

4

Undergarments made wholly or mainly of silk and, in the opinion of the Revenue Commissioners, suitable for wear by women or suitable for wear by girls, and also component parts of such undergarments.

60

5

Undergarments which are, in the opinion of the Revenue Commissioners, suitable for wear by infants, and also component parts of such undergarments.

30

6

Undergarments not chargeable under Reference Number 4 or Reference Number 5 of this Schedule, and also component parts of such undergarments.

40

7

Handkerchiefs.

60

8

Gloves and component parts thereof.

40

9

Umbrellas and component parts thereof.

40

10

Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed, and also component parts of such hats and caps.

60

11

Hats and caps which, in the opinion of the Revenue Commissioners, are suitable for wear by men or suitable for wear by boys, and, in either case, are made wholly or mainly of woven wool tissue or are silk hats, and also component parts of such hats and caps.

60

12

Hats and caps not chargeable under Reference Number 10 or Reference Number 11 of this Schedule, and also component parts of such hats and caps.

25

13

Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended solely for use in sport, and also component parts of such articles.

10

14

All garments which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or the members of his family or household.

25

15

Articles of personal clothing or wearing apparel not chargeable under any other Reference Number in this Schedule, and component parts of such articles.

30

16

Accessories of personal clothing and wearing apparel.

30

Note.—This Part of this Schedule does not apply to any article chargeable under Reference Number 14 in this Schedule.

Ref. No.

Description of Article Liable to Duty

Rates of Minimum Duties

17

Proofed overcoats and other proofed coats.

5/- per article

18

Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

10/- per article

19

Overcoats and suits which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

5/- per article

20

Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

4/- per article

21

Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

2/- per article

22

Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

2/- per article

23

Waistcoats which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

1/- per article

24

Hose and half-hose.

6/- per dozen pairs.

25

Underwear which is wholly or mainly knitted or made of knitted fabric.

10/- per dozen articles.

26

Knitted cardigans, pullovers, jerseys, waistcoats, and similar articles.

15/- per dozen articles.

Note.—This part of this Schedule applies only to articles which are chargeable under Reference Number 14 in this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.

Ref. No.

Description of Article Liable to Duty

Rates of Minimum Duties

27

Overcoats, suits, and costumes chargeable under Reference Number 14 in this Schedule.

3/-per overcoat suit, or costume.

28

Coats, jackets, frocks, dresses, wraps, skirts and trousers chargeable under Reference Number 14 in this Schedule and not imported with and as part of a suit or costume.

1/6 per article

29

All articles of personal clothing or wearing apparel chargeable under Reference Number 14 in this Schedule and not mentioned at either Reference Number 27 or Reference Number 28 in this Schedule.

-/6 per article

ISB Act 1934-08-02

Schedule 4 FINANCE ACT, 1934 Open official source

FOURTH SCHEDULE. Motor Car Duty.

Motor Car Duty.

PART I.

Motor Car Bodies and Component Parts and Accessories of Such Bodies.

Ref. No.

Article Chargeable with Duty

Rate of Duty

1

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any such motor car body which is, in the opinion aforesaid, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the drivers.

Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.

2

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is shown, to the satisfaction of the Revenue Commissioners, not to have been used before importation for the carriage outside Saorstát Eireann of persons or goods for reward.

Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.

3

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is not shown to the satisfaction of the Revenue Commissioners, to be chargeable at reference number 2 in this Schedule.

An amount equal to one hundred and fifty per cent. of the value of the article.

4

On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is not chargeable at any of the foregoing reference numbers.

An amount equal to twenty-two and two-ninths per cent. of the value of the article.

5

On all component parts of motor car bodies which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver.

An amount equal to twenty-six and two-thirds per cent. of the value of the article.

6

On all unassembled iron or steel parts of motor car bodies which are, in the opinion of the Revenue Commissioners, suitable only for incorporation in the body of a motor car designed and constructed for use as an omnibus or a charabanc or for use for the carriage of goods.

An amount equal to fifty per cent. of the value of the article.

7

On all component parts and accessories, which in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are suitable only for incorporation in a motor car body of a class chargeable under reference number 4 of this Schedule.

An amount equal to twenty-two and two-ninths per cent. of the value of the article.

8

On all component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are not chargeable at any of the foregoing reference numbers.

An amount equal to fifty per cent. of the value of the article.

PART II.

Motor Car Chassis and Component Parts and Accessories of Such Chassis.

Ref. No.

Article Chargeable with Duty

Rate of Duty

9

On every motor car chassis, whether imported separately or together with the body intended to be attached to it or as part of a complete or substantially complete motor car.

An amount equal to thirty-three and one-third per cent. of the value of the article.

10

On all tyres which are imported separately and are, in the position of the Revenue Commissioners, suitable for use on motor cars, including, in the case of pneumatic tyres, inner tubes, as well as outer covers.

An amount equal to thirty-three and one-third per cent of the value of the article.

11

On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine blocks, rear half-axles, crankshafts, or piston connecting rods, whether (in every case) assembled or unassembled.

An amount equal to thirty-three and one-third per cent. of the value of the article.

12

On all parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine assembles, transmission assemblies, or propelling gear assemblies.

An amount equal to ten per cent. of the value of the article.

13

On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are radiators, lamps, or starting motors.

An amount equal to ten per cent. of the value of the article.

14

On every article which, in the opinion of the Revenue Commissioners, is a motor car chassis frame assembled otherwise than by welding, soldering, or other like process.

An amount equal to ten per cent. of the value of the article.

15

On all component parts and accessories (other than battery plates) of motor car chassis which are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process and are not chargeable at any of the foregoing reference numbers in this part of this schedule.

An amount equal to thirty-three and one-third per cent. of the value of the article.

PART III.

Compounded Duties.

Note.—The duties mentioned in this Part of this Schedule are payable at the election of the importer and when paid are to be taken in lieu and satisfaction of all duties of customs (including duties mentioned in Part I or Part II of this Schedule) for the time being chargeable by any means on the articles collectively or on any of them individually, except any duty (other than a duty mentioned in Part I or Part II of this Schedule chargeable on sparking plugs.

Ref. No.

Article Chargeable with Duty

Rate of Duty

16

On a number of articles (not including a body shell painted, upholstered, or fitted with glass) imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car body and to be imported for assembly in Saorstt Eireann.

An amount equal to twenty per cent. of the total value of all the articles making up the aggregate, together with the sum of (where the said aggregate includes a body shell wholly or substantially assembled but not painted, upholstered, or fitted with glass) two pounds ten shillings.

17

On a number of articles imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car chassis and to be imported for assembly in Saorstt Eireann.

An amount equal to twelve and one-half per cent. of the total value of all the articles making up the aggregate.

ISB Act 1934-08-02

Schedule 5 FINANCE ACT, 1934 Open official source

FIFTH SCHEDULE. Steam Car Duty.

Steam Car Duty.

1

On every steam car body, whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete steam car.

Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds.

2

On all component parts and accessories of steam car bodies which at importation are, in the opinion of the Revenue Commissioners, assembled.

An amount equal to fifty per cent. of the value of the article.

3

On all component parts and accessories of steam car bodies which are made of iron or of steel or of a combination of iron and steel and, in the opinion of the Revenue Commissioners, are at importation unassembled and are suitable only for incorporation in a steam car body designed, constructed, and intended for the carriage of goods.

An amount equal to fifty per cent. of the value of the article.

4

On every steam car chassis, whether imported separately or together with the body intended to be attached to it as or as part of a complete or substantially complete steam car.

An amount equal to ten per cent. of the value of the article.

5

On all component parts and accessories of steam car chassis which at importation are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process.

An amount equal to ten per cent. of the value of the article.

ISB Act 1934-08-02

Schedule 6 FINANCE ACT, 1934 Open official source

SIXTH SCHEDULE.

PART I.

Rates of Excise Duty on Home-grown Tobacco.

Unmanufactured, viz.:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

8

6

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

”

9

5

Manufactured, viz.:—

Cavendish or negrohead manufactured in bond

”

11

0

PART II.

Unmanufactured, viz.:—

s.

d.

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

7

4

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb.

”

8

3

Manufactured, viz.:—

s.

d.

Cavendish or negrohead manufactured in bond

the lb.

9

6

ISB Act 1934-08-02

Schedule 7 FINANCE ACT, 1934 Open official source

SEVENTH SCHEDULE. Repeals and Amendments of Certain Finance Acts.

Repeals and Amendments of Certain Finance Acts.

Ref. No.

Act affected.

Nature of Repeal or Amendment.

1

Finance (No. 2) Act, 1927 (No. 38 of 1927).

The duty imposed by section 2 of the Act mentioned in the second column at this reference number shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of twopence per article or the rate mentioned in the said seciton 2. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the said duty imposed by the said section 2, and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.

The duty imposed by section 2 of the Act mentioned in the second column at this reference number shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of twopence per article or the rate mentioned in the said seciton 2.

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the said duty imposed by the said section 2, and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.

2

Finance Act, 1931 (No. 31 of 1931).

Sub-section (2) of section 7 of the Act mentioned in the second column at this reference number is hereby repealed.

3

Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931).

Sub-sections (2) and (3) of Section 1 of the Act mentioned in the second column at this reference number are hereby repealed, and in lieu thereof the following provision shall have effect, 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 duty imposed by the said Section 1 of the said Act mentioned in the second column at this reference number or to take delivery from a bonded warehouse without payment of the said duty of 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.

Sub-sections (2) and (3) of Section 1 of the Act mentioned in the second column at this reference number are hereby repealed, and in lieu thereof the following provision shall have effect, 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 duty imposed by the said Section 1 of the said Act mentioned in the second column at this reference number or to take delivery from a bonded warehouse without payment of the said duty of 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.

4

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

Section 12 of the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:— (a) in sub-section (1), by the deletion of the words “and not liable to duty as fruit,” where they occur in that sub-section; and (b) in sub-section (3), by the deletion of all words from the words “and fruit in syrup” to the end of the sub-section.

Section 12 of the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:—

(a) in sub-section (1), by the deletion of the words “and not liable to duty as fruit,” where they occur in that sub-section; and

(b) in sub-section (3), by the deletion of all words from the words “and fruit in syrup” to the end of the sub-section.

5

Finance Act, 1932 (No. 20 of 1932).

Where the Revenue Commissioners are satisfied that any component parts of pianos are being imported for use in the manufacture or assembly (to an extent for the time being approved of by the Minister for Industry and Commerce), of pianos in Saorstt Eireann, they may, subject to compliance with such conditions as they may think fit to impose, charge and levy, in respect of such component parts, the duty imposed by section 16 of the Act mentioned in the second column at this reference number at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the said section 16. Section 8 of the Finance Act, 1919, shall not apply to the said duty when charged, in pursuance of the foregoing provision, at the rate of an amount equal to ten per cent. of the value of the article.

Where the Revenue Commissioners are satisfied that any component parts of pianos are being imported for use in the manufacture or assembly (to an extent for the time being approved of by the Minister for Industry and Commerce), of pianos in Saorstt Eireann, they may, subject to compliance with such conditions as they may think fit to impose, charge and levy, in respect of such component parts, the duty imposed by section 16 of the Act mentioned in the second column at this reference number at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the said section 16.

Section 8 of the Finance Act, 1919, shall not apply to the said duty when charged, in pursuance of the foregoing provision, at the rate of an amount equal to ten per cent. of the value of the article.

6

Finance Act, 1932 (No. 20 of 1932).

Sub-section (7) of section 22 of the Act mentioned in the second column at this reference number (as amended at reference number 4 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), shall be further amended by adding at the end of the said sub-section the following words and paragraphs, that is to say:— “and (h) glue, and (i) size.”

Sub-section (7) of section 22 of the Act mentioned in the second column at this reference number (as amended at reference number 4 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), shall be further amended by adding at the end of the said sub-section the following words and paragraphs, that is to say:—

“and

(h) glue, and

(i) size.”

7

Finance Act, 1932 (No. 20 of 1932).

Section 36 of the Act mentioned in the second, column at this reference number is hereby repealed.

8

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:—

(a) at reference number 16 (as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), by deleting the word “stationery” where it first occurs in the second column, and by inserting in the said second column the word “articles” in lieu of the word so deleted, and (b) at the said reference number 16 (as amended as aforesaid), by adding in the second column the following paragraph:— “(g) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards and menu cards.” (c) at the said reference number 16 (as amended as aforesaid), by adding the following provision:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at this reference number when and in so far as it is chargeable on articles mentioned in paragraph (b) in the second column.”

(a) at reference number 16 (as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), by deleting the word “stationery” where it first occurs in the second column, and by inserting in the said second column the word “articles” in lieu of the word so deleted, and

(b) at the said reference number 16 (as amended as aforesaid), by adding in the second column the following paragraph:—

“(g) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards and menu cards.”

(c) at the said reference number 16 (as amended as aforesaid), by adding the following provision:—

“Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at this reference number when and in so far as it is chargeable on articles mentioned in paragraph (b) in the second column.”

9

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at reference number 14 by adding in the second column of that Schedule the following paragraph, that is to say:—

“(d) couplings, joints, and other similar fittings which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in connection with tubes or pipes and bear any external screw threading and are of an external diameter, at any such screw threading, not exceeding one and one-half inches.”

10

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 16, by deleting the words “one shilling” where they occur in paragraph (d), sub-paragraph (12), in the second column, and by inserting in the said sub-paragraph the word “ninepence” in lieu of the words so deleted; and (b) at the said reference number 16 (as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)), by deleting sub-paragraphs (34) and (41) of paragraph (d) in the second column; and (c) at the said reference number 16 (as amended as aforesaid) by adding, at the end of paragraph (d), in the second column, the following sub-paragraphs:— “(47) handles and sections of handles for chimney or sewer scrapers or cleaners and component parts (made wholly or mainly of wood) of such handles or such sections; (48) bungs, plugs, spiles, and shives for casks or barrels.”

The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 16, by deleting the words “one shilling” where they occur in paragraph (d), sub-paragraph (12), in the second column, and by inserting in the said sub-paragraph the word “ninepence” in lieu of the words so deleted; and

(b) at the said reference number 16 (as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)), by deleting sub-paragraphs (34) and (41) of paragraph (d) in the second column; and

(c) at the said reference number 16 (as amended as aforesaid) by adding, at the end of paragraph (d), in the second column, the following sub-paragraphs:—

“(47) handles and sections of handles for chimney or sewer scrapers or cleaners and component parts (made wholly or mainly of wood) of such handles or such sections;

(48) bungs, plugs, spiles, and shives for casks or barrels.”

11

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 7, by inserting in the third column the following letters and figures, that is to say:— (i) opposite paragraph (b) in the second column, the letters and figures “per cwt., 60s.” (ii) opposite paragraph (c) in the second column and opposite paragraph (d) in the same column, and opposite paragraph (e) in the same column, the letters and figures “per lb., 3s.” and (b) at the said reference number 7, by inserting in the fourth column opposite paragraph (b) in the second column the figures and letter “45s.”, and (c) at the said reference number 7, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duties mentioned in paragraphs (c), (d), and (e) respectively, in the second column at this reference number.”

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 7, by inserting in the third column the following letters and figures, that is to say:—

(i) opposite paragraph (b) in the second column, the letters and figures “per cwt., 60s.”

(ii) opposite paragraph (c) in the second column and opposite paragraph (d) in the same column, and opposite paragraph (e) in the same column, the letters and figures “per lb., 3s.” and

(b) at the said reference number 7, by inserting in the fourth column opposite paragraph (b) in the second column the figures and letter “45s.”, and

(c) at the said reference number 7, by inserting in the fifth column the following provision, that is to say:—

“Section 8 of the Finance Act, 1919, shall not apply to the duties mentioned in paragraphs (c), (d), and (e) respectively, in the second column at this reference number.”

12

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 10, by deleting the figure and letter “6d.” where they secondly occur in the third column and substituting therefor the letters and figures “per cwt., 84s.”, and (b) at the said reference number 10, by deleting the figure and letter “4d.” where they secondly occur in the fourth column, and (c) at the said reference number 10, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at paragraph (c) in the second column at this reference number.”

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 10, by deleting the figure and letter “6d.” where they secondly occur in the third column and substituting therefor the letters and figures “per cwt., 84s.”, and

(b) at the said reference number 10, by deleting the figure and letter “4d.” where they secondly occur in the fourth column, and

(c) at the said reference number 10, by inserting in the fifth column the following provision, that is to say:—

“Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at paragraph (c) in the second column at this reference number.”

13

Finance Act, 1933 (No. 15 of 1933).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 12, by deleting paragraph (d) in the second column, and (b) at reference number 17, by adding, in the second column, the following paragraph:— “(e) gate posts and gate columns.”

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 12, by deleting paragraph (d) in the second column, and

(b) at reference number 17, by adding, in the second column, the following paragraph:—

“(e) gate posts and gate columns.”

14

Finance Act, 1933 (No. 15 of 1933).

The Third Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 4, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and (b) at reference number 5, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and by deleting the figures and letters “24th” and substituting therefor the figures and letters “15th,” and (c) at reference number 6, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw.”

The Third Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 4, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and

(b) at reference number 5, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and by deleting the figures and letters “24th” and substituting therefor the figures and letters “15th,” and

(c) at reference number 6, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw.”

ISB Act 1934-08-02

Schedule 8 FINANCE ACT, 1934 Open official source

EIGHTH SCHEDULE. Enactments the Duties Under which are Terminated.

Enactments the Duties Under which are Terminated.

Ref. No.

Enactments Imposing Duty.

Particulars of Duty Terminated.

1