FINANCE ACT, 1937 (1937_act_18) | IE

ISB Act 1937-06-04

Schedule 1 FINANCE ACT, 1937 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

(a) Neck halters for animals, imported in bulk, and completely or substantially manufactured, and made wholly or mainly of textile material, or of cordage, or of textile material and cordage;

40

—

(b) articles which are component parts of neck halters for animals and are imported in bulk and are made wholly or mainly of textile material or of cordage or of textile material and cordage.

2

Boxes and cases not made wholly or mainly of metal which are imported empty and are, in the opinion of the Revenue Commissioners, of a kind suitable for and normally used in the display or sale of rings, pins, brooches, medals, watches, clocks, cuff links, studs, and articles of jewellery generally.

50

The duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Ref. No. 16 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.

The licensing provision applies to the duty mentioned at this reference number.

3

Single yarn of cotton, flax or hemp which at importation is made up into ball form.

One shilling and sixpence the pound.

The licensing provision applies to the duty mentioned at this reference number.

4

Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say:—

40

The licensing provision applies to the duty mentioned at this reference number.

(a) soles,

(b) supports,

(c) chiropodist's pads.

5

Elastic stockings, socks, and bands which are, in the opinion of the Revenue Commissioners, of a kind used for the alleviation or cure of physical ailments or defects.

40

The licensing provision applies to the duty mentioned at this reference number.

6

(a) Wood which is imported in the piece and to which, in the opinion of the Revenue Commissioners, a veneer of wood has been affixed;

50

The licensing provision applies to the duty mentioned at this reference number.

(b) Veneers of wood which, in the opinion of the Revenue Commissioners, have been subjected to one or more of the processes of cutting, preparation, and manufacture.

7

Adhesive solution in the preparation of which rubber is used or which contains rubber.

50

The licensing provision applies to the duty mentioned at this reference number.

8

(a) Draining boards made wholly or partly of asbestos and suitable for use on or in connection with household sinks;

Three shillings the hundredweight.

The licensing provision applies to the duty mentioned at this reference number.

(b) articles made wholly or partly of asbestos and suitable for use in building or drainage.

9

(a) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than one hundred amperes of current and are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of the meters mentioned in the foregoing paragraph.

(a) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than one hundred amperes of current and are, in the opinion of the Revenue Commissioners, completely or substantially assembled;

(b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of the meters mentioned in the foregoing paragraph.

(a) On meters— whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:— 50 or ten shillings the meter; (b) on component parts—50

(a) On meters— whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:— 50 or ten shillings the meter;

(b) on component parts—50

The licensing provision applies to the duty mentioned at this reference number.

10

Water containers which have a capacity of not less than one gallon and not more than twenty-eight gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used in hot water circulation systems and to be heated solely by an internal electric element and are, in the opinion aforesaid, completely or substantially assembled.

50

The licensing provision applies to the duty mentioned at this reference number.

11

(a) Cooking apparatus for household use which is heated solely by electricity and consists of or is designed and constructed to incorporate an oven and not less than one and not more than four cooking rings;

25

The licensing provision applies to the duty mentioned at this reference number.

(b) articles (other than electric heating elements imported separately) which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts for any such cooking apparatus as is mentioned in the foregoing paragraph.

12

Material which was, in the opinion of the Revenue Commissioners, made on or by means of a braiding machine and is imported in the piece and is not otherwise liable to duty.

100

The licensing provision applies to the duty mentioned at this reference number.

13

(a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty; (b) tarpaulins; (c) articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of any such articles, that is to say:—

(a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty;

(b) tarpaulins;

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

40

Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Éireann 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 Éireann and was exported from Saorstát Éireann 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 Éireann. The licensing provision applies to the duty mentioned at this reference number.

Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Éireann 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 Éireann and was exported from Saorstát Éireann 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 Éireann.

The licensing provision applies to the duty mentioned at this reference number.

(i) ground sheets,

(ii) tent covers,

(iii) knapsacks,

(iv) haversacks,

(v) sleeping bags,

(vi) hammock covers;

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

14

Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, made wholly or mainly of aluminium or of an alloy of which aluminium is the main constituent or of a combination of aluminium and any such alloy, that is to say:—

50

The licensing provision applies to the duty mentioned at this reference number.

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

(b) vessels and utensils which have a capacity not exceeding six gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in creameries or dairies;

(c) culinary implements;

(d) knitting pins;

(e) lids for bottles and jars.

15

(a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:— (i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens, (ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for commercial, office, or library use, and containers for use with such racks or such shelving,

(a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:—

(i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens,

(ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for commercial, office, or library use, and containers for use with such racks or such shelving,

50

The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with, (a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or (b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act, or (c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous - enamelled hollow-ware. The licensing provision applies to the duty mentioned at this reference number.

The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with,

(a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or

(b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act, or

(c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous - enamelled hollow-ware.

The licensing provision applies to the duty mentioned at this reference number.

(iii) filing cabinets, filing boxes, and filing trays which are, in the opinion aforesaid, designed, constructed, and suitable for commercial or office use,

(iv) commercial display stands,

(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers, and wheeled biers;

(b) articles which, in the opinion of the Revenue Commissioners, are made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms), and are designed, constructed, and suitable primarily for use as a component part of any article mentioned in the foregoing paragraph as being chargeable with duty.

16

Seat standards and desk standards made wholly or mainly of iron or steel or a combination of iron and steel.

40

The licensing provision applies to the duty mentioned at this reference number.

17

Toy perambulators and component parts (other than wheels) of such perambulators.

50

The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 30 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.

The licensing provision applies to the duty mentioned at this reference number.

18

(a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs; (b) component parts of the bags mentioned in the foregoing paragraph (a).

(a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs;

(b) component parts of the bags mentioned in the foregoing paragraph (a).

40

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 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.

The licensing provision applies to the duty mentioned at this reference number.

19

Paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty 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:—

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, nor on any article chargeable with the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 34 in the First Schedule to that Act.

(a) imitation parchment (including vegetable parchmentised paper), (b) grease-proof paper, (c) paper which has been subjected to a process of waterproofing 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,

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

(b) grease-proof paper,

(c) paper which has been subjected to a process of waterproofing 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,

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 Ref. No. 15 in the Second Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number.

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 Ref. No. 15 in the Second Schedule to that Act.

The licensing provision applies to the duty mentioned at this reference number.

(e) transparent cellulose wrapping paper,

(f) glazed transparent paper,

(g) paper of the kind commonly known as newsprint,

(h) paper so coated as to produce a surface which is an imitation of leather,

(i) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings,

(j) coated printing paper of the kind commonly known as art paper,

(k) imitation art paper,

(l) gummed paper,

(m) paper of a kind suitable for the decoration of walls or of ceilings,

(n) paper which permanently incorporates any textile material or to which any textile material is permanently affixed.

20

Music rolls and other similar articles designed and constructed for the reproduction of music by means of a pianola or other similar instrument.

33

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

The licensing provision applies to the duty mentioned at this reference number.

21

Gramophone records and other similar articles designed and constructed for the reproduction of sound by means of a gramophone or other similar instrument, but not including cinematograph film designed and constructed for the reproduction of sound in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus.

Nine-pence the article.

The licensing provision applies to the duty mentioned at this reference number.

22

Channelled metal frames of which the perimeter measures externally not less than fifty inches and which are, in the opinion of the Revenue Commissioners, suitable for use as frames for mirrors and do not at importation contain a mirror.

40

The licensing provision applies to the duty mentioned at this reference number.

23

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

50

The licensing provision applies to the duty mentioned at this reference number.

(b) hose tubing or piping made of a combination of rubber and canvas and of which the bore is lined or fitted with spiral wire.

24

Prepared material which is, in the opinion of the Revenue Commissioners, designed and suitable for use in the kindling of fires.

33

—

25

Any of the following articles which is made of or contains hair and at importation is, in the opinion of the Revenue Commissioners, completely or substantially manufactured, that is to say, wigs, transformations, toupets, scalps, switches, chignons, plaits, curls, beards, moustaches, and other similar articles, but excluding any such article which is shown, to the satisfaction of the Revenue Commissioners, to be imported solely for theatrical or fancy dress use.

30

The licensing provision applies to the duty mentioned at this reference number.

26

(a) Watches and watch movements which are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) component parts of watches, but excluding any article which is chargeable as a watch movement under the foregoing paragraph (a).

(a) Watches and watch movements which are, in the opinion of the Revenue Commissioners, completely or substantially assembled;

(b) component parts of watches, but excluding any article which is chargeable as a watch movement under the foregoing paragraph (a).

On watches and watch movements—whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33 or five shillings the article; on component parts chargeable under paragraph (b) in the second column—33

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. The licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on component parts chargeable under paragraph (b) in the second column.

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

The licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on component parts chargeable under paragraph (b) in the second column.

27

Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware.

One shilling and sixpence the hundred-weight.

The licensing provision applies to the duty mentioned at this reference number.

28

(a) Adhesive pastes; (b) powders for the preparation of adhesive pastes.

(a) Adhesive pastes;

(b) powders for the preparation of adhesive pastes.

37

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with that duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

The licensing provision applies to the duty mentioned at this reference number.

29

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games; (b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a); (c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a).

(a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games;

(b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a);

(c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a).

(a) On racquets, frames, and bends— 75 and ten shillings the article; (b) on component parts chargeable under paragraph (c) in the second column— 75

(a) On racquets, frames, and bends— 75 and ten shillings the article;

(b) on component parts chargeable under paragraph (c) in the second column— 75

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. 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 Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15.

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

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 Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15.

The licensing provision applies to the duty mentioned at this reference number.

30

Articles which, in the opinion of the Revenue Commissioners, are rope, cord, or twine and are made of cotton, flax, hemp, ramie, jute, coir, or any like material or a combination of any two or more of those materials, but excluding binder twine, and also excluding any material which, in the opinion aforesaid, was made on or by means of a braiding machine and is suitable for use in the manufacture of laces, and also excluding any article which at importation forms part of another article.

40

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 Ref. No. 36 in the First Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number.

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 Ref. No. 36 in the First Schedule to that Act.

The licensing provision applies to the duty mentioned at this reference number.

31

Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioner, hothouse grapes.

Five pence the pound.

The duty mentioned at this reference number is in addition to all other duties which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

The duty mentioned at this reference number is in addition to all other duties which may be chargeable on the article.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

ISB Act 1937-06-04

Schedule 2 FINANCE ACT, 1937 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.

Excise Duties

Goods

Customs Duties

Sugar and Molasses made wholly from Beet grown in Saorstát Eireann

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.

16

4

1

2

16

4

Sugar of a polarisation not exceeding seventy-six degrees

”

7

10

0

6

7

10

Sugar of a polarisation:—

Exceeding—

76

and

not

exceeding

77

degrees

the cwt.

8

1.2

0

6.9

8

1.2

77

”

78

”

8

4.3

0

7.1

8

4.3

78

”

79

”

8

7.4

0

7.3

8

7.4

79

”

80

”

8

10.6

0

7.6

8

10.6

80

”

81

”

9

1.7

0

7.8

9

1.7

81

”

82

”

9

4.8

0

8.0

9

4.8

82

”

83

”

9

8.0

0

8.2

9

8.0

83

”

84

”

9

11.5

0

8.5

9

11.5

84

”

85

”

10

3.0

0

8.7

10.

3.0

85

”

86

”

10

6.6

0

9.0

10

6.6

86

”

87

”

10

10.1

0

9.2

10

10.1

87

”

88

”

11

2.0

0

9.5

11

2.0

88

”

89

”

11

5.9

0

9.8

11

5.9

89

”

90

”

11

10.6

0

10.1

11

10.6

90

”

91

”

12

3.3

0

10.5

12

3.3

91

”

92

”

12

8.0

0

10.8

12

8.0

92

”

93

”

13

0.8

0

11.2

13

0.8

93

”

94

”

13

5.5

0

11.5

13

5.5

94

”

95

”

13

10.2

0

11.8

13

10.2

95

”

96

”

14

2.9

1

0.2

14

2.9

96

”

97

”

14

7.6

1

0.5

14

7.6

97

”

78

”

15

0.3

1

0.8

15

0.3

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:—

If containing 70 per cent. or more of sweetening matter

the cwt.

10

9

0

9

10

9

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

the cwt.

7

10

0

6

7

10

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

the cwt.

3

11

0

3

11

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.

10

9

—

10

9

Liquid

the cwt.

7

10

—

7

10

Saccharin (including substances of a like nature or use)

the oz.

4

11

—

4

11

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 Éireann.

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.

(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, 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.

3s. 11d.

(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.

3s. 11d.

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 Eireann 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 Eireann 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. 3d.

(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. 3d.

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.

3s. 11d.

(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.

3s. 11d.

ISB Act 1937-06-04

Schedule 3 FINANCE ACT, 1937 Open official source

THIRD SCHEDULE. The Duty on Personal Clothing and Wearing Apparel.

The Duty on Personal Clothing and Wearing Apparel.

Part I.

This Part of this Schedule does not apply to any article Chargeable under Part II of this Schedule.

Ref. No.

Description of articles liable to duty

Rates of duty

1

Shirts

40

2

Collars and cuffs

40

3

Corsets, brassieres, and similar garments

40

4

Gloves

40

5

Handkerchiefs

60

6

Undergarments made wholly or mainly of silk or artificial silk and not specifically mentioned at any other reference number in this Part of this Schedule.

60

7

Umbrellas

40

8

Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended for use in games or sport.

10

9

Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed.

60

10

Hats and caps which are, in the opinion of the Revenue Commissioners, either suitable for wear by men or suitable for wear by boys and (in either case) are either top hats or hats or caps made wholly or mainly of woven tissue of wool or worsted.

60

11

Hats and caps not chargeable under either of the two next preceding reference numbers.

25

12

Shawls

30

13

Articles of personal clothing or wearing apparel which are wholly or mainly knitted or made of knitted fabric and are not chargeable under any of the foregoing reference numbers in this Part of this Schedule.

40

14

Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Part of this Schedule.

60

15

Articles which are, in the opinion of the Revenue Commissioners, accessories of personal clothing or wearing apparel.

60

Part II.

Ref. No.

Description of articles liable to duty

Rate of duty

16

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

25

Part III.

This Part of this Schedule does not apply to any article chargeable under Part II of this Schedule.

Ref. No.

Description of Articles liable to Duty

Rates of Minimum Duty

17

Proofed overcoats and other proofed coats

5/-per article.

18

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

10/- per overcoat or per suit, as the case may be.

19

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

4/- per article.

20

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

2/- per article.

21

Hose, half-hose, and component parts of hose or half-hose.

3d. per article.

22

Undergarments (excluding shirts and shirt collars) which, in the opinion of the Revenue Commissioners, are wholly or mainly knitted or made of knitted fabric.

10d. per article.

23

Cardigans, pullovers, jerseys, blouses, and similar articles wholly or mainly knitted or made of knitted fabric.

per article.

24

Cardigans pullovers, jerseys, blouses, and similar articles to which the next preceding reference number does not apply.

3/- per article.

25

Shirts.

per article.

26

Shirt collars

3d. per article.

27

Articles which, in the opinion of the Revenue Commissioners, are dungarees, overalls, aprons, pinafores, or similar garments and are not proofed.

per article.

28

Gloves and gauntlets made wholly or mainly of leather or of skin or of leather and skin and not backed with fur, and also component parts (made of leather or of skin or of leather and skin) of any such gloves, excluding any such gloves and gauntlets which, in the opinion of the Revenue Commissioners, are suitable and intended for wear by boys or for wear by girls or for wear by infants, and also excluding component parts of the said gloves and gauntlets so excluded.

8d. per article.

29

Suits, coats, and dresses which, in the opinion of the Revenue Commissioners, are made wholly or partly of woven tissue and are either suitable for wear by women or suitable for wear by girls.

15/- per suit, coat, or dress, as the case may be.

30

Skirts which do not form part of a suit or costume at importation and are, in the opinion of the Revenue Commissioners, made wholly or partly of woven tissue.

7/6 per article.

31

Handkerchiefs

1d. per article.

Part IV.

This Part of this Schedule applies only to articles which are chargeable under Part II of this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.

Ref. No.

Description of Articles liable to Duty

Rates of Minimum Duty

32

Overcoats, suits, and costumes.

3/- per overcoat, suit, or costume, as the case may be.

33

Coats, jackets, frocks, dresses, wraps, skirts, and trousers not imported with and as part of a suit or costume.

per article.

34

All articles of personal clothing or wearing apparel not chargeable under either of the foregoing reference numbers in this Part of this Schedule.

6d. per article.

ISB Act 1937-06-04

Schedule 4 FINANCE ACT, 1937 Open official source

FOURTH SCHEDULE. Amendments of Certain Finance Acts.

Amendments of Certain Finance Acts.

Part I.—Finance Act, 1926 (No. 35 of 1926).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Section 8.

The duty imposed by the said Section 8 shall, in so far as it is chargeable on component parts which are, in the opinion of the Revenue Commissioners, cabinets, cases, and other like containers completely or substantially manufactured, 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 fixed by Section 21 of the Finance Act, 1932 (No. 20 of 1932), as amended by Section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 2 in the Third Schedule to that Act.

Partial change of rate of duty on wireless telegraphy apparatus.

Part II.—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

2

Section 2 and the First Schedule.

(a) Sub-section (3) of the said Section 2 shall be deleted, and the following sub-section shall be substituted therefor, that is to say:—

The duty on agricultural machinery.

“(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 imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” and

(b) in Paragraph 2 of the said First Schedule—

(i) the words “swathe turners” shall be deleted, and the words “swathe turners and machines capable of being used as swathe turners” shall be substituted therefor, and

(ii) the words “hay tedders (excluding hay kickers)” shall be deleted, and the words “hay tedders and hay kickers” shall be substituted therefor, and

(iii) the words “single and double turnip and mangold seed sowing machines” shall be deleted, and the words “machines for sowing seeds of root crops” shall be substituted therefor.

3

Section 8

(a) In sub-section (2) of the said Section 8, the paragraph (c) which was inserted in that sub-section by Section 14 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 6 in the Fourth Schedule to that Act shall be deleted, and

The duty on brushes and brooms.

(b) the following sub-section shall be added at the end of the said Section 8, that is to say,

“(7) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.”

4

Section 22, as amended by subsequent enactments.

In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:— “and (n) adhesive pastes, and (o) powders for the preparation of adhesive pastes.”

In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:—

“and

(n) adhesive pastes, and

(o) powders for the preparation of adhesive pastes.”

Additions to articles liable to package duty.

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

Ref.No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

5

First Schedule, Ref. No. 11.

In the second column at the said Ref. No. 11, all words from the word “excluding” to the word “gallery” shall be deleted, and the words “excluding any such frame containing a picture which is imported for a public picture gallery” shall be substituted therefor.

The duty on wooden picture frames.

Part V.—Finance Act, 1933 (No. 15of 1933).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

6

Section 7

In sub-section (6) of the said Section 7, the words “the Lovibond Tintometer” shall be deleted, and the words “a Lovibond Tintometer having a cell of which the length is eighteen inches” shall be substituted therefor.

The duty on mineral hydrocarbon heavy oil.

7

First Schedule, Ref. No. 6.

The duty mentioned at the said Ref. No. 6 shall:—

Change of rate of duty on unglazed clay manufactures.

(i) when chargeable at the full rate, 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

(ii) when chargeable, by virtue of Section 8 of the Finance Act, 1919, at a preferential rate, 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 fourth column at the said reference number.

8

Second Schedule, Ref. No. 2.

The provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Ref. No. 2.

The duty on dry batteries.

Part VI.—Finance Act, 1934 (No. 31 of 1934).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

9

First Schedule, Ref. No. 16.

In the second column at the said Ref. No. 16, the following word and sub-paragraph shall be added at the end of paragraph (a), that is to say:—

The duty on certain leather and skin bags, etc.

“and

(iii) bags which are, in the opinion aforesaid, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased.”

10

First Schedule, Ref. No. 27.

In the second column at the said Ref. No. 27 the following words shall be inserted after the word “bedding,” that is to say, “including articles (whether imported separately or in the piece) which are, in the opinion of the Revenue Commissioners, bedspread centres, but”.

Extension of the duty on bedding.

11

Section 5.

Sub-section (3) of the said Section 5 shall be deleted.

Cesser of bounty on mineral hydrocarbon light oil.

Part VIII.—Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

12

First Schedule, Ref. No. 7.

(a) In paragraph (c) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor, and

The duty on certain metal frames and sashes.

(b) in paragraph (d) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor.

13

First Schedule, Ref. No. 9.

The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of an amount equal to one hundred 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 parcel tape and holders therefor.

14

First Schedule, Ref. No. 25.

In the fourth column, the first provision, that is to say, the provision beginning with the words “The duty” and ending with the word “chargeable,” shall be deleted.

The duty on certain religious books.

15

Sixth Schedule, Ref Nos. 2 and 4.

The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall)— (a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and

The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall)—

(a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and

Change of rate of duty on certain component parts of boots and shoes.

(b) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 4, 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 Ref. No. 4.

Part IX.—Finance Act, 1936 (No. 31 of 1936).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

16

First Schedule, Ref. No. 9.

The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of one penny the hundred articles in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on disc bottle stoppers.

17

First Schedule, Ref. No. 27.

In the second column at the said Ref. No. 27—

The duty on casein, etc. goods.

(a) paragraph (i) shall be deleted, and

(b) paragraph (o) shall be deleted and the following paragraph shall be substituted therefor, that is to say, “(o) trays of every description.”

18

First Schedule, Ref. No. 37.

In the second column at the said Ref. No. 37 the words “wood, glass” shall be deleted.

Extension of the duty on certain uncovered buttons.

19

First Schedule, Ref. No. 41.

In paragraph (a) in the second column all words from the words “but excluding” to the end of the paragraph shall be deleted.

The duty on certain laces.

ISB Act 1937-06-04

Schedule 5 FINANCE ACT, 1937 Open official source

FIFTH 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, 1932 (No. 20 of 1932), Section 16.

The duty imposed by the said Section 16, but so far only as that duty is chargeable on watches and component parts of watches.

The duty on watches and component parts thereof.

2

The Finance Act, 1932 (No. 20 of 1932), Section 19.

The duty imposed by the said Section 19.

The duty on gramophone records.

3

The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 12 in the First Schedule.

The duty mentioned at the said Ref. No. 12.

The duty on adhesive paste.

4

The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 15 in the First Schedule.

The duty mentioned at the said Ref. No. 15, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.

The duty on certain books bound in leather or imitation leather.

5

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 6 in the First Schedule.

The duty mentioned at the said Ref. No. 6, but so far only as that duty is chargeable on articles mentioned in paragraph (d) in the second column at the said reference number.

The duty on cast iron desk and seat standards.

6

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 21 in the First Schedule.

The duty mentioned at the said Ref. No. 21.

The duty on certain articles of woven fabric.

7

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 40 in the First Schedule.

The duty mentioned at the said Ref. No. 40.

The duty on certain aluminium manufactures.

8

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 42 in the First Schedule.

The duty mentioned at the said Ref. No. 42.

The duty on certain wirebound hose.

9

The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 4 in Part I of the Second Schedule.

The duty mentioned at the said Ref. No. 4.

The duty on asbestos articles.

10

The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 10 in the Second Schedule.

The duty mentioned at the said Ref. No. 10.

The duty on certain glazed pipes and connections.

11

The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 14 in the First Schedule.

The duty mentioned at the said Ref. No. 14.

The duty on certain articles of sheet or tubular metal.

12

The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 41 in the First Schedule.

The duty mentioned at the said Ref. No. 41, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.

The duty on certain material for the manufacture of laces.

FINANCE ACT, 1937

Statutory Text (5 Articles)

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