FINANCE ACT, 1936 (1936_act_31) | IE

ISB Act 1936-07-11

Schedule 1 FINANCE ACT, 1936 Open official source

FIRST SCHEDULE. Certain Customs Duties.

Certain Customs Duties.

Ref. No

Description of article liable to duty

Rate of duty

Special provisions.

1

Plaster of Paris, Keene's cement, and Parian cement.

Per cwt. 9d.

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

Whip-thongs and whip-lashes which are, in the opinion of the Revenue Commissioners, made wholly or mainly 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 and are imported separately.

40

—

3

Spice of any of the following descriptions which has, in the opinion of the Revenue Commissioners, been ground before importation, that is to say:— (a) white pepper, (b) black pepper, (c) ginger, (d) nutmeg, (e) cinnamon, (f) clove, (g) mace, (h) pimento or all-spice, (i) chilli or cayenne pepper, (j) cassia, (k) bay-leaf, (l) caraway, (m) curry powder consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice, (n) mixed spice consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice.

Spice of any of the following descriptions which has, in the opinion of the Revenue Commissioners, been ground before importation, that is to say:—

(a) white pepper,

(b) black pepper,

(c) ginger,

(d) nutmeg,

(e) cinnamon,

(f) clove,

(g) mace,

(h) pimento or all-spice,

(i) chilli or cayenne pepper,

(j) cassia,

(k) bay-leaf,

(l) caraway,

(m) curry powder consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice,

(n) mixed spice consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice.

Per lb. 6d.

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.

4

(a) Pipes made wholly or mainly of wood which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in smoking tobacco or other substances and of which the value at importation is not less than one shilling and three pence; (b) component parts (made wholly or mainly of wood) of any pipes suitable for use in smoking tobacco or other substances.

(a) Pipes made wholly or mainly of wood which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in smoking tobacco or other substances and of which the value at importation is not less than one shilling and three pence;

(b) component parts (made wholly or mainly of wood) of any pipes suitable for use in smoking tobacco or other substances.

37

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty, mentioned at this reference number. The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say:— (a) it is not polished, and (b) it is not stained, and (c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter.

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty, mentioned at this reference number.

The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say:—

(a) it is not polished, and

(b) it is not stained, and

(c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter.

5

Straps (whether completely or partially manufactured and whether imported separately or as part of another article) which are, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or of skin or of a combination of any two or more of those substances and are, in the opinion aforesaid, designed, constructed, and intended for use in connection with watches.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 40 or six pence the article.

The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 20 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

6

Carbon-tetra-chloride imported in a container which at importation does not contain more than 35 gallons of carbon-tetra-chloride.

Per gall. 10s. 0d.

—

7

(a) Bells made of metal and not less than nine inches in diameter measured externally at the mouth; (b) the following fittings and accessories for bells (imported separately or as part of any such bell as is mentioned in the foregoing paragraph), that is to say:— (a) tongues, (b) clappers, (c) staples, (d) bridges, (e) head-stocks, (f) gudgeons, (g) crosses, (h) standards, (i) wheels.

(a) Bells made of metal and not less than nine inches in diameter measured externally at the mouth;

(b) the following fittings and accessories for bells (imported separately or as part of any such bell as is mentioned in the foregoing paragraph), that is to say:—

(a) tongues,

(b) clappers,

(c) staples,

(d) bridges,

(e) head-stocks,

(f) gudgeons,

(g) crosses,

(h) standards,

(i) wheels.

50

The duty mentioned at this reference number is in lieu of any other duty which 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 which 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.

8

(a) Ladders made wholly or mainly of wood; (b) component parts (made wholly or mainly of wood) of ladders.

(a) Ladders made wholly or mainly of wood;

(b) component parts (made wholly or mainly of wood) of ladders.

(a) On ladders— whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50: or whichever of the following rates is applicable, that is to say, on extension ladders (including sections of extension ladders)— three shillings per rung, round, step, or tread, and on other ladders, one shilling and sixpence per rung, round, step, or tread; (b) on component parts—50

(a) On ladders— whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50: or whichever of the following rates is applicable, that is to say, on extension ladders (including sections of extension ladders)— three shillings per rung, round, step, or tread, and on other ladders, one shilling and sixpence per rung, round, step, or tread;

(b) on component parts—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.

9

Discs, of cardboard, pasteboard, strawboard millboard, or any similar material which are, in the opinion of the Revenue Commissioners, suitable for use as stoppers or caps for bottles or jars.

33 1/3

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

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

50

—

11

(a) Apparatus which is, in the opinion of the Revenue Commissioners, designed constructed, and suitable for mixing mechanically any two or more of the following substances, that is to say, sand, lime, stone, cement, and other like substances; (b) component parts (other than the engine) of any such apparatus as is mentioned in the foregoing paragraph.

(a) Apparatus which is, in the opinion of the Revenue Commissioners, designed constructed, and suitable for mixing mechanically any two or more of the following substances, that is to say, sand, lime, stone, cement, and other like substances;

(b) component parts (other than the engine) of any such apparatus as is mentioned in the foregoing paragraph.

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.

12

Toilet paper imported in rolls.

50

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article.

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

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

13

Cider and perry.

Per gall. 1s. 6d.

Any article on which the duty mentioned at this reference number is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article.

14

(a) Any of the following articles which is made or the framework of which is made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal and which, in the opinion of the Revenue Commissioners, is at importation completely or substantially assembled, that is to say:— (1) tables, (2) floor-stands, (3) trolleys, (4) settees, (5) chairs, (6) stools, (7) seats, (8) cabinets, (9) cupboards, (10) lockers, (11) storage bins, (12) sterilising cases, (13) sterilising drums, (14) trays, (15) racks, (16) screens, (17) chart holders and frames, (18) surgical bed cradles, (19) surgical walking frames, (20) leg rests, (21) back rests; (b) any article made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal which is, in the opinion of the Revenue Commissioners, designed, constructed, and suitable primarily for use as a component part of an article mentioned in the foregoing paragraph.

(a) Any of the following articles which is made or the framework of which is made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal and which, in the opinion of the Revenue Commissioners, is at importation completely or substantially assembled, that is to say:—

(1) tables,

(2) floor-stands,

(3) trolleys,

(4) settees,

(5) chairs,

(6) stools,

(7) seats,

(8) cabinets,

(9) cupboards,

(10) lockers,

(11) storage bins,

(12) sterilising cases,

(13) sterilising drums,

(14) trays,

(15) racks,

(16) screens,

(17) chart holders and frames,

(18) surgical bed cradles,

(19) surgical walking frames,

(20) leg rests,

(21) back rests;

(b) any article made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal which is, in the opinion of the Revenue Commissioners, designed, constructed, and suitable primarily for use as a component part of an article mentioned in the foregoing paragraph.

50

The duty mentioned at this reference number is in lieu of any other duty which 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 which 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.

15

(a) Artificial flies suitable, in the opinion of the Revenue Commissioners, for use in fishing and of a value not exceeding twenty shillings per gross; (b) fishing hooks with gut attached.

(a) Artificial flies suitable, in the opinion of the Revenue Commissioners, for use in fishing and of a value not exceeding twenty shillings per gross;

(b) fishing hooks with gut attached.

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 (as amended by subsequent enactments) shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 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 (as amended by subsequent enactments) shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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.

16

Parchment (including vellum) having matter printed thereon and imported in bulk quantities.

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.

17

Sheets or slabs made wholly or mainly of fibre (other than asbestos) or pulp which, in the opinion of the Revenue Commissioners, have not been varnished, painted, or polished before importation and are designed, constructed, and suitable for use in building.

Per sq. yard 6d.

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.

18

(a) Safety razor blades; (b) unsharpened blanks for safety razor blades

(a) Safety razor blades;

(b) unsharpened blanks for safety razor blades

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 75 or twelve shillings the gross.

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 27 in the First Schedule to that Act (as amended by subsequent enactments) shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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

Untempered steel strip which is, in the opinion of the Revenue Commissioners, suitable for use i the manufacture of safety razor blades.

Per lb. 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.

20

Advertising cards, price cards, show cards, and similar articles made wholly or mainly of cardboard, pasteboard, strawboard, millboard, or similar material.

50

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932) and mentioned at reference number 16 in the First Schedule to that Act (as amended by subsequent enactments) shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932) and mentioned at reference number 16 in the First Schedule to that Act (as amended by subsequent enactments) shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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

Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, straw-board, millboard, or similar material and has printed thereon any matter which is, in the opinion of the Revenue Commissioners, so printed wholly or mainly by the use of movable type, but excluding calendars and empty containers, and also excluding any article on which the duty mentioned at the next preceding reference number in this Schedule is chargeable.

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.

22

Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, straw-board, millboard, or similar material and has any matter printed thereon, but excluding calendars and empty containers, and also excluding any article on which a duty mentioned at either of the two next prece-ding reference numbers in this Schedule is chargeable.

15

The provisions of section 8 of the Finance Act, 1919, shall apply to 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 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 provisions of section 8 of the Finance Act, 1919, shall apply to 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 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

Ribbons for use in typewriting machines, addressing machines, and similar apparatus.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50 or whichever of the following rates is applicable, that is to say, in the case of a ribbon not exceeding three inches in width—three shillings and fourpence on every twelve yards or fraction of twelve yards in the length of the ribbon, or in the case of a ribbon exceeding three inches in width—six shillings and eight pence on every three yards or fraction of three yards in the length of the ribbon.

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.

24

Carbon copying paper.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50 or two pounds ten shillings the pound.

The duty mentioned at this reference number is in lieu of every (if any) other duty which 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 every (if any) other duty which 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.

25

(a) Articles which consist of a sheet of coated material attached to a backing, frame, or similar thing (whether with or without a protective paper covering) and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in making stencils by means of type-writing machines or similar apparatus; (b) articles which consist of a sheet of coated material not attached to anything in the nature of a backing or frame (whether with or without protective paper covering) and are, in the opinion aforesaid, designed, constructed, and suitable for such use as aforesaid.

(a) Articles which consist of a sheet of coated material attached to a backing, frame, or similar thing (whether with or without a protective paper covering) and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in making stencils by means of type-writing machines or similar apparatus;

(b) articles which consist of a sheet of coated material not attached to anything in the nature of a backing or frame (whether with or without protective paper covering) and are, in the opinion aforesaid, designed, constructed, and suitable for such use as aforesaid.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50 or six pence 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.

26

Any of the following articles made wholly or mainly of iron, steel, copper, brass, bronze, or gunmetal, or of a combination of any two or more of those metals, that is to say:— (a) screws which have a slotted head and a tapered thread and are not less than one-quarter of one inch nor more than five inches in length. (b) nails, sprigs, brads, and tacks which are not more than six inches in length, but excluding any such nail, sprig, brad, or tack of which the smaller or smallest diameter or width of the head exceeds one-half of one inch, and also excluding any such nail, sprig, brad, or tack, made mainly of iron or steel, of which the head is covered with brass, bronze, copper, leather, or any textile material, (c) staples, (d) rivets of which the shank, at its narrowest point, does not exceed one-quarter of one inch in diameter.

Any of the following articles made wholly or mainly of iron, steel, copper, brass, bronze, or gunmetal, or of a combination of any two or more of those metals, that is to say:—

(a) screws which have a slotted head and a tapered thread and are not less than one-quarter of one inch nor more than five inches in length.

(b) nails, sprigs, brads, and tacks which are not more than six inches in length, but excluding any such nail, sprig, brad, or tack of which the smaller or smallest diameter or width of the head exceeds one-half of one inch, and also excluding any such nail, sprig, brad, or tack, made mainly of iron or steel, of which the head is covered with brass, bronze, copper, leather, or any textile material,

(c) staples,

(d) rivets of which the shank, at its narrowest point, does not exceed one-quarter of one inch in diameter.

75

The duty mentioned at this reference number is in addition to any duty in force on the 8th day of November, 1935, by virtue of a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, but in lieu of any other duty which 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 addition to any duty in force on the 8th day of November, 1935, by virtue of a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, but in lieu of any other duty which 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.

27

Articles (other than any article which is, in the opinion of the Revenue Commissioners, a toy) of any of the following descriptions made wholly or mainly of any material which is composed wholly or partly of any cellulose ester or of casein or of any substance which is, in the opinion of the Revenue Commissioners, a synthetic resin or a substance of a like nature to synthetic resin, that is to say:— (a) cups, (b) saucers, (c) plates, (d) goblets, (e) containers for salt, pepper, and mustard, or any of them, (f) egg-cups and egg-stands, (g) spoons, (h) napkin or serviette rings, (i) ash-trays, (j) screw caps for bottles or for jars, (k) salad servers, (l) milk-jugs and cream-jugs, (m) sugar basins, (n) door finger-plates, (o) trays, (p) teapot stands, flower-pot stands, and other similar stands.

Articles (other than any article which is, in the opinion of the Revenue Commissioners, a toy) of any of the following descriptions made wholly or mainly of any material which is composed wholly or partly of any cellulose ester or of casein or of any substance which is, in the opinion of the Revenue Commissioners, a synthetic resin or a substance of a like nature to synthetic resin, that is to say:—

(a) cups,

(b) saucers,

(c) plates,

(d) goblets,

(e) containers for salt, pepper, and mustard, or any of them,

(f) egg-cups and egg-stands,

(g) spoons,

(h) napkin or serviette rings,

(i) ash-trays,

(j) screw caps for bottles or for jars,

(k) salad servers,

(l) milk-jugs and cream-jugs,

(m) sugar basins,

(n) door finger-plates,

(o) trays,

(p) teapot stands, flower-pot stands, and other similar stands.

50

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

28

Preparations consisting wholly or mainly of acid calcium phosphate which are imported in powder form and are, in the opinion of the Revenue Commissioners, suitable for use as a flour improver.

33 1/3

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.

29

Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and have been subjected to a process of glazing, and are not toys, that is to say:— (a) tea sets, breakfast sets, coffee sets, morning sets, (b) articles of any of the following descriptions when imported otherwise than as part of any of the sets mentioned in the next preceding paragraph, that is to say, cups, saucers, sugar-basins, slop-basins, jugs, tea-pots, and coffee pots, (c) plates imported otherwise than as part of a dinner set or as part of any of the sets mentioned in the foregoing paragraph (a).

Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and have been subjected to a process of glazing, and are not toys, that is to say:—

(a) tea sets, breakfast sets, coffee sets, morning sets,

(b) articles of any of the following descriptions when imported otherwise than as part of any of the sets mentioned in the next preceding paragraph, that is to say, cups, saucers, sugar-basins, slop-basins, jugs, tea-pots, and coffee pots,

(c) plates imported otherwise than as part of a dinner set or as part of any of the sets mentioned in the foregoing paragraph (a).

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50 or thirty shillings the hundred-weight.

The duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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 imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

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.

30

Toys which exceed nine pence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and either:— (a) are made wholly or mainly of wood, or (b) are, in the opinion of the Revenue Commissioners, soft toys not made wholly or mainly of rubber.

Toys which exceed nine pence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and either:—

(a) are made wholly or mainly of wood, or

(b) are, in the opinion of the Revenue Commissioners, soft toys not made wholly or mainly of rubber.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50 or one shilling the article.

31

Balls which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the game of lawn tennis.

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 on which the duty mentioned at this reference number is chargeable.

32

Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of cast iron, that is to say:— (a) pavement gutters and component parts thereof, (b) sewer-pipe ventilators, (c) air-bricks and air-grids, (d) furnace pans, furnace doors, furnace door frames, and furnace bottom grates, (e) angle and other wall brackets of which the arm or one of the arms is not less than seven inches in length, (f) stands, frames, and other supports for lavatory basins, kitchen sinks, and similar articles, and also component parts of any such supports, (g) kerbs for fire-places, (h) earth-rammers, whether imported with or without handles, (i) shoe anvils (including sockets and stands therefor) and foot or hobbing irons, (j) name-plates, number plates, and indicator plates not otherwise liable to duty, (k) fire-grates, ranges, stoves (other than stoves primarily adapted for use for heating water in connection with hot water circulating systems) and mantel registers, and also component parts of any such articles, but excluding any such articles heated by electricity, gas, or oil, (l) chimney-pieces and mantelpieces and component parts thereof, (m) pots, pans, and kettles, of all descriptions suitable for domestic or household use and component parts of any such articles, (n) glue pots and glue cups, (o) smoothing irons of every description and also stands for any such irons, but excluding any such irons heated internally by gas, electricity, or oil, (p) safes and strong-boxes.

Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of cast iron, that is to say:—

(a) pavement gutters and component parts thereof,

(b) sewer-pipe ventilators,

(c) air-bricks and air-grids,

(d) furnace pans, furnace doors, furnace door frames, and furnace bottom grates,

(e) angle and other wall brackets of which the arm or one of the arms is not less than seven inches in length,

(f) stands, frames, and other supports for lavatory basins, kitchen sinks, and similar articles, and also component parts of any such supports,

(g) kerbs for fire-places,

(h) earth-rammers, whether imported with or without handles,

(i) shoe anvils (including sockets and stands therefor) and foot or hobbing irons,

(j) name-plates, number plates, and indicator plates not otherwise liable to duty,

(k) fire-grates, ranges, stoves (other than stoves primarily adapted for use for heating water in connection with hot water circulating systems) and mantel registers, and also component parts of any such articles, but excluding any such articles heated by electricity, gas, or oil,

(l) chimney-pieces and mantelpieces and component parts thereof,

(m) pots, pans, and kettles, of all descriptions suitable for domestic or household use and component parts of any such articles,

(n) glue pots and glue cups,

(o) smoothing irons of every description and also stands for any such irons, but excluding any such irons heated internally by gas, electricity, or oil,

(p) safes and strong-boxes.

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.

33

Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of iron or steel, that is to say, covers for pots, pans, and kettles of any description suitable for domestic or household use.

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.

34

Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or any other description) and, in either case, is imported in sheets or rolls and is, when fully extended, of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— (a) imitation parchment (including vegetable parchmentised paper), (b) grease-proof paper, (c) paper which has been subjected to a process of water-proofing by means of oil, wax, tar, or pitch, (d) paper so coated or treated as to produce a surface which is an imitation of metal, (e) transparent cellulose wrapping paper, (f) glazed transparent paper

Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or any other description) and, in either case, is imported in sheets or rolls and is, when fully extended, of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:—

(a) imitation parchment (including vegetable parchmentised paper),

(b) grease-proof paper,

(c) paper which has been subjected to a process of water-proofing by means of oil, wax, tar, or pitch,

(d) paper so coated or treated as to produce a surface which is an imitation of metal,

(e) transparent cellulose wrapping paper,

(f) glazed transparent paper

50

The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article. The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second 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 shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article.

The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second 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.

35

Woven piece goods of any of the following descriptions, that is to say:— (a) linen piece goods; (b) cotton piece goods; (c) union piece goods consisting only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk; (d) union piece goods which consist wholly or mainly of cotton and wool, and are less than seven ounces in weight per square yard, and are, in the opinion of the Revenue Commissioners, of a type ordinarily used for the manufacture of any of the following articles, that is to say, shirts, towels, sheets, bed ticks, table napery, and dungarees.

Woven piece goods of any of the following descriptions, that is to say:—

(a) linen piece goods;

(b) cotton piece goods;

(c) union piece goods consisting only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk;

(d) union piece goods which consist wholly or mainly of cotton and wool, and are less than seven ounces in weight per square yard, and are, in the opinion of the Revenue Commissioners, of a type ordinarily used for the manufacture of any of the following articles, that is to say, shirts, towels, sheets, bed ticks, table napery, and dungarees.

33 1/3

The duty mentioned at this reference number is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 22 in the First Schedule to that Act. Whenever the Revenue Commissioners are satisfied, in respect of any woven piece goods chargeable with the duty mentioned at this reference number, that such woven piece goods— (a) have been subjected to a process of proofing, or (b) have been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or (c) have been so fabricated as to resemble blanketing and are of a type ordinarily used for the manufacture of blankets, or (d) are terry, or chenille, or brocade, or velveteen, or holland blind cloth, or (e) are less than twelve inches in width and have two selvedges, or (f) are cotton piece goods (other than tabling and towelling) which are less than four and one-half ounces in weight per square yard, or (g) are union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which forms a substantial proportion of the whole article, or (h) are piqué cloth or imitation tweed cloth of cotton, other than cloth of a type ordinarily used for the manufacture of dungarees or overalls, or (i) are coutil of the type ordinarily used for the manufacture of corsets, or (j) are suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:— (i) the upholstering or the covering of furniture, or (ii) the manufacture of curtains, or (iii) the upholstering of vehicles, or (iv) the binding of books, or (k) are union piece goods containing a quantity of wool which forms a substantial proportion of the whole article, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such woven piece goods to be imported without payment of the duty mentioned at this reference number or repay any such duty paid thereon at importation. 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 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 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 22 in the First Schedule to that Act.

Whenever the Revenue Commissioners are satisfied, in respect of any woven piece goods chargeable with the duty mentioned at this reference number, that such woven piece goods—

(a) have been subjected to a process of proofing, or

(b) have been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

(c) have been so fabricated as to resemble blanketing and are of a type ordinarily used for the manufacture of blankets, or

(d) are terry, or chenille, or brocade, or velveteen, or holland blind cloth, or

(e) are less than twelve inches in width and have two selvedges, or

(f) are cotton piece goods (other than tabling and towelling) which are less than four and one-half ounces in weight per square yard, or

(g) are union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which forms a substantial proportion of the whole article, or

(h) are piqué cloth or imitation tweed cloth of cotton, other than cloth of a type ordinarily used for the manufacture of dungarees or overalls, or

(i) are coutil of the type ordinarily used for the manufacture of corsets, or

(j) are suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:—

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles, or

(iv) the binding of books, or

(k) are union piece goods containing a quantity of wool which forms a substantial proportion of the whole article,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such woven piece goods to be imported without payment of the duty mentioned at this reference number or repay any such duty paid thereon at importation.

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 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.

36

Any rabbit skin or part of a rabbit skin which has, before importation, been dressed or dressed and dyed, and is not chargeable with any other duty of customs.

Per article 6d.

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

Uncovered buttons which are, in the opinion of the Revenue Commissioners, designed, constructed, and primarily intended for use in fastening personal clothing or wearing apparel, but excluding buttons made wholly or mainly of wood, glass, stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl, and also excluding buttons which at importation form part of another article.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 75 or one shilling and sixpence the gross.

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

(a) Boxes, cartons and similar articles (whether with or without a lid or other covering or means of closing) which, in the opinion of the Revenue Commissioners, are ordinarily used or are suitable for containing goods for sale or for transport or for storage, and are, in the opinion aforesaid, made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are imported either empty or in a partially manufactured condition; (b) Component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and whether completely r partially manufactured) of any of the articles mentioned in the foregoing paragraph.

(a) Boxes, cartons and similar articles (whether with or without a lid or other covering or means of closing) which, in the opinion of the Revenue Commissioners, are ordinarily used or are suitable for containing goods for sale or for transport or for storage, and are, in the opinion aforesaid, made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are imported either empty or in a partially manufactured condition;

(b) Component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and whether completely r partially manufactured) of any of the articles mentioned in the foregoing paragraph.

50

The provisions of Section 8 of the Finance Act, 1919, shall apply to 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 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 provisions of Section 8 of the Finance Act, 1919, shall apply to 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 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.

39

Cases of the nature of trunks, suit cases, hat-boxes, or attaché cases for personal use (whether completely or partially manufactured and whether fitted or not fitted internally with articles for personal use) which are, in the opinion of the Revenue Commissioners, wholly or mainly coated or covered externally with cloth or leather-cloth permanently affixed to the article, but excluding trunks made wholly or mainly of wood.

Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 331/3 or whichever of the following rates is applicable, that is to say, on cases which are not less than fourteen inches in length (measured externally)—one shilling and sixpence the case, or on cases which are less than fourteen inches in length (measured externally)—one shilling the case.

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 and appliances which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to apply or supply heat by means of the combustion of gas and are, in the opinion aforesaid, assembled or substantially assembled.

30

The provisions of Section 8 of the Finance Act, 1919, shall apply to 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 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 provisions of Section 8 of the Finance Act, 1919, shall apply to 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 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

(a) Laces which are, in the opinion of the Revenue Commissioners, suitable for use for any one or for any two or more of the following purposes, that is to say, as boot-laces, shoe-laces, hat-laces, breeches-laces, corset-laces, and legging-laces, but excluding any such laces the textile portion of which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine (b) material which is imported in the piece or in lengths and is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of any such laces as are mentioned in the preceding paragraph (a) but excluding all such material which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine.

(a) Laces which are, in the opinion of the Revenue Commissioners, suitable for use for any one or for any two or more of the following purposes, that is to say, as boot-laces, shoe-laces, hat-laces, breeches-laces, corset-laces, and legging-laces, but excluding any such laces the textile portion of which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine

(b) material which is imported in the piece or in lengths and is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of any such laces as are mentioned in the preceding paragraph (a) but excluding all such material which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine.

(a) On laces, whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— the rate of an amount equal to the value of the article or whichever of the following rates is applicable, that is to say, on laces imported in bulk— two shillings the gross, or on laces imported together with an article of personal clothing or wearing apparel— three pence the lace; (b) on material, the rate of an amount equal to the value of the article.

(a) On laces, whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— the rate of an amount equal to the value of the article or whichever of the following rates is applicable, that is to say, on laces imported in bulk— two shillings the gross, or on laces imported together with an article of personal clothing or wearing apparel— three pence the lace;

(b) on material, the rate of an amount equal to the value of the article.

Laces chargeable with the duty mentioned at this reference number shall not be chargeable with duty as articles or accessories of personal clothing or wearing apparel. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number in so far as that duty is chargeable on laces, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of any laces chargeable with the said duty. 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.

Laces chargeable with the duty mentioned at this reference number shall not be chargeable with duty as articles or accessories of personal clothing or wearing apparel.

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number in so far as that duty is chargeable on laces, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of any laces chargeable with the said duty.

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.

42

Knitted fabric of all descriptions imported in the piece.

60

The provisions of section 8 of the Finance Act, 1919, shall apply to 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 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 provisions of section 8 of the Finance Act, 1919, shall apply to 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 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

Yarns (other than white yarns) wholly or partly of wool or worsted or a combination of wool and worsted which are imported otherwise than on bobbins, cheeses, cones, or cops.

25

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commisssioners 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 these or within a specified time or in a specified quantity.

44

Substances which, in the opinion of the Revenue Commissioners, are compounds consisting partly of rubber and containing more than ten per cent, by weight of carbon black, but excluding articles (other than treads for pneumatic tyres) in respect of which the Revenue Commissioners are of opinion that the articles are manufactured wholly or partly from any such substance and that such substance has been completely vulcanised whether before or during such manufacture.

Per lb. 2s. 6d.

ISB Act 1936-07-11

Schedule 2 FINANCE ACT, 1936 Open official source

SECOND SCHEDULE. Sugar, Molasses, Glucose, Saccharin.—Rates of Duties, Drawbacks and Allowances.

Sugar, Molasses, Glucose, Saccharin.—Rates of Duties, Drawbacks and Allowances.

Part I.—Duties.

Goods

Excise Duties

Customs Duties

Sugar and Molasses made wholly from Beet grown in Saorstát Éireann

All other Goods

s.

d.

s.

d.

s.

d.

Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees

the cwt.

18

8

2

4

18

8

Sugar of a polarisation not exceeding seventy-six degrees

”

9

0

1

9

0

Sugar of a polarisation:—

Exceeding—

76

and not exceeding

77

degrees

the cwt.

9

3.1

1

1.8

9

3.1

77

”

78

”

9

6.6

1

2.3

9

6.6

78

”

79

”

9

10.2

1

2.7

9

10.2

79

”

80

”

10

1.8

1

3.2

10

1.8

80

”

81

”

10

5.4

1

3.6

10

5.4

81

”

82

”

10

9.0

1

4.1

10

9.0

82

”

83

”

11

0.6

1

4.5

11

0.6

83

”

84

”

11

4.6

1

5.0

11

4.6

84

”

85

”

11

8.6

1

5.5

11

8.6

85

”

86

”

12

0.7

1

6.0

12

0.7

86

”

87

”

12

4.7

1

6.5

12

4.7

87

”

88

”

12

9.2

1

7.1

12

9.2

88

”

89

”

13

1.6

1

7.7

13

1.6

89

”

90

”

13

7.0

1

8.3

13

7.0

90

”

91

”

14

0.4

1

9.0

14

0.4

91

”

92

”

14

5.8

1

9.7

14

5.8

92

”

93

”

14

11.2

1

10.4

14

11.2

93

”

94

”

15

4.5

1

11.0

15

4.5

94

”

95

”

15

9.9

1

11.7

15

9.9

95

”

96

”

16

3.3

2

0.4

16

3.3

96

”

97

”

16

8.7

2

1.0

16

8.7

97

”

98

”

17

2.0

2

1.7

17

2.0

Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—

s.

d.

s.

d.

s.

d.

If containing 70 per cent. or more of sweetening matter

the cwt.

12

4

1

6

12

4

If containing less than 70 per cent. and more than 50 per cent of sweetening matter

the cwt.

9

0

1

9

0

If containing not more than 50 per cent. of sweetening matter

the cwt.

4

6

0

7

4

6

The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners.

Glucose

Solid

the cwt.

12

4

—

12

4

Liquid

the cwt.

9

0

—

9

0

Saccharin (including substances of a like nature or use)

the oz.

5

7

—

5

7

Part II.

Drawbacks and Allowances.

A.—Customs.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Eireann.

In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid in respect of the sugar or glucose.

Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.

4s. 6d.

(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt.

4s. 6d.

B.—Excise.—Sugar and Molasses made Wholly from Beet Grown in Saorstát Eireann.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses.

An amount equal to the duty paid.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used.

An amount equal to the duty paid in respect of the sugar.

(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar or molasses has been used.

An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt.

0s. 7d.

(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt.

0s. 7d.

C.—EXCISE.—All Other Goods.

Nature of Drawback or Allowance

Amount or Rate of Drawback or Allowance

(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin.

An amount equal to the duty paid.

(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.

An amount equal to the duty paid.

(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.

An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.

4s. 6d.

(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.

An amount equal to the drawback which would have been payable on the export of the glucose.

(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate the cwt.

4s. 6d.

ISB Act 1936-07-11

Schedule 3 FINANCE ACT, 1936 Open official source

THIRD SCHEDULE. Customs Duties Terminated.

Customs Duties Terminated.

Ref. No.

Enactment imposing or defining the duty

Particulars of the duty

General description of the duty

1

The Finance Act, 1916, section 8.

The duty imposed by the said section 8.

The duty on cider and perry.

2

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 28 in the First Schedule.

The duty mentioned at the said reference number 28.

The duty on certain photographic apparatus.

3

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 31 in the First Schedule.

The duty mentioned at the said reference number 31, as amended at reference number 13 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The duty on certain tobacco pipes.

4

The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 37 in the First Schedule.

The duty mentioned at the said reference number 37.

The duty on knitted fabric in the piece.

5

The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 1 in the First Schedule.

The duty mentioned at the said reference number 1.

The duty on certain woollen or worsted yarns.

6

The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 16 in the First Schedule.

The duty mentioned at the said reference number 16, but so far only as that duty is chargeable:— (a) on articles mentioned at sub-paragraph (10) in paragraph (d) in the second column at the said reference number, and, (b) on articles mentioned at sub-paragraph (12) in the said paragraph (d), as amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934).

The duty mentioned at the said reference number 16, but so far only as that duty is chargeable:—

(a) on articles mentioned at sub-paragraph (10) in paragraph (d) in the second column at the said reference number, and,

(b) on articles mentioned at sub-paragraph (12) in the said paragraph (d), as amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934).

The duty on ladders and the duty on wooden toys.

7.

The Finance Act, 1933 (No. 15 of 1933), section 5 and reference number 1 in the Second Schedule.

The duty mentioned at the said reference number 1.

The duty on certain empty containers.

8

The Finance Act, 1933 (No. 15 of 1933) section 4 and reference number 16 in Part I of the First Schedule.

The duty mentioned at the said reference number 16.

The duty on gas heaters and gas cookers.

9

The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 22 in the First Schedule.

The duty mentioned at the said reference number 22.

The duty on certain woven piece goods.

10

The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 23 in the First Schedule.

The duty mentioned at the said reference number 23, as amended at reference number 19 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935).

The duty on certain bias binding.

11

The Finance Act, 1935 (No. 28 of 1935), section 11 and reference number 9 in the Second Schedule.

The duty mentioned at the said reference number 9.

The duty on wool and wool waste.

ISB Act 1936-07-11

Schedule 4 FINANCE ACT, 1936 Open official source

FOURTH SCHEDULE. Amendments of Certain Finance Acts. Part I. Finance (Customs Duties) (no. 2) Act, 1932 (No. 11 of 1932).

Amendments of Certain Finance Acts.

Part I.

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

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Section 12.

In relation to the charging and levying of the duty imposed by the said section 12, any article which is, in the opinion of the Revenue Commissioners, a lozenge or a pastille shall be sugar confectionery within the meaning and for the purposes of the said section 12, whether such article is or is not of a medicinal nature or use.

The duty on sugar confectionery.

Part II.

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

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

2

Section 22, as amended by subsequent enactments.

In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say: “(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and (l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and (m) gasket cement”

In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say

“(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and

(l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and

(m) gasket cement”

Additions to articles liable to package duty.

3

First Schedule, reference number 12.

(a) In the second column, the words “primarily intended for office use” shall be deleted, and (b) the following provision shall be added at the end of the fifth column, 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 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 second column, the words “primarily intended for office use” shall be deleted, and

(b) the following provision shall be added at the end of the fifth column, 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 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.”

Extension of duty on adhesive pastes.

Part III.

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

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

4

First Schedule, reference number 20.

(a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

(a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on flock.

5

First Schedule, reference number 24.

(a) The duty mentioned at the said reference number 24 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

(a) The duty mentioned at the said reference number 24 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on certain jute piece goods.

6

First Schedule, reference number 28.

(a) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and (b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, 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 an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and (c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty, and (d) the following provision shall be added at the end of the fifth column, 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 mentioned at this reference number any Christmas crackers 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) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and

(b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, 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 an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and

(c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty, and

(d) the following provision shall be added at the end of the fifth column, 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 mentioned at this reference number any Christmas crackers 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 on Christmas stockings, etc.

7

First Schedule, reference number 31.

The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 31.

The duty on sparking plugs.

8

First Schedule, reference number 32.

(a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, 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 an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

(a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, 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 an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on empty jute sacks and bags.

Part IV.

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

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

9

First Schedule, Part I, reference number 14.

Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:— “(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.”

Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:—

“(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.”

The duty on certain empty glass bottles and empty glass jars.

10

First Schedule, Part II, reference number 2.

The following provision shall be added at the end of the fifth column, 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 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 following provision shall be added at the end of the fifth column, 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 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 on varnish.

11

First Schedule, Part II, reference number 4.

(a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

(a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and

(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty.

Change of rate of duty on yeast.

Part V.

Finance (Customs And Excise Duties) Act, 1933 (No. 52 of 1933).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

12

First Schedule, reference number 2.

The duty mentioned at the said reference number 2 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on inside soles.

Part VI.

Finance Act, 1934 (No. 31 of 1934).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

13

First Schedule, reference number 2.

(a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and (b) the following paragraph shall be added at the end of the said second column, that is to say:— “(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.”

(a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and

(b) the following paragraph shall be added at the end of the said second column, that is to say:—

“(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.”

The duty on certain fire extinguishers.

14

First Schedule, reference number 6.

The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number 6.

Change of rate of duty on certain cast iron articles.

15

First Schedule, reference number 13

The following words shall be added at the end of the second column, that is to say:— “and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken, outside Saorstát Éireann and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.”

The duty on photograph i c prints.

16

First Schedule, reference number 18.

The duty mentioned at the said reference number 18 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on filled shot cartridges.

Part VII.

Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

17

Section 17.

The following paragraphs shall be added at the end of sub-section (1), that is to say:— “(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case or clock-face; (f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.”

The following paragraphs shall be added at the end of sub-section (1), that is to say:—

“(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case or clock-face;

(f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.”

Additions to the duty on clocks.

18

First Schedule, reference number 28.

(a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and (b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and (c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

(a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and

(b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and

(c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

The duty on refrigerating apparatus.

19

Second Schedule, reference number 6.

(a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and (b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number.

(a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and

(b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number.

The duty on rice, rice flour and rice meal.

20

Second Schedule, reference number 7.

In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted.

The duty on certain tiles and slabs.

21

Second Schedule, reference number 15.

Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation.

The duty on unprinted paper.

ISB Act 1936-07-11

Schedule 5 FINANCE ACT, 1936 Open official source

FIFTH SCHEDULE. Enactments Repealed.

Enactments Repealed.

Number and Year

Short Title

Extent of Repeal

No. 11 of 1932.

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

Sub-section (3) of section 8; sub-section (4) of section 11.

No. 20 of 1932.

Finance Act, 1932.

Section 42.

No. 52 of 1933.

Finance (Customs and Excise Duties) Act, 1933.

Paragraphs (b) and (f) of section 7.

No. 31 of 1934.

Finance Act, 1934.

Sub-section (6) of section 12; sub-section (4) of section 13.

FINANCE ACT, 1936

Statutory Text (5 Articles)

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