IE
FINANCE ACT, 1952
Statutory Text (3 Articles)
FIRST SCHEDULE. Spirits (Rates of Ordinary Customs Duty).
Spirits (Rates of Ordinary Customs Duty).
Section 8.
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
In Cask
In Cask
In Bottle
In Bottle
In Cask
In Cask
In Bottle
In Bottle
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon computed at proof of:—
For every gallon computed at proof of:—
Brandy or rum
Brandy or rum
8
8
16
16
4
4
8
8
17
17
4
4
8
8
18
18
10
10
8
8
19
19
10
10
Imitation rum or geneva
Imitation rum or geneva
8
8
16
16
5
5
8
8
17
17
5
5
8
8
18
18
11
11
8
8
19
19
11
11
Unsweetened spirits other than those already enumerated
Unsweetened spirits other than those already enumerated
8
8
16
16
5
5
8
8
16
16
5
5
8
8
18
18
11
11
8
8
18
18
11
11
For every gallon of perfumed spirits
For every gallon of perfumed spirits
14
14
1
1
7
7
14
14
2
2
7
7
14
14
5
5
7
7
14
14
6
6
7
7
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
—
—
11
11
18
18
11
11
—
—
12
12
2
2
3
3
For every gallon computed at proof of spirits of any description not heretofore mentioned including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
For every gallon computed at proof of spirits of any description not heretofore mentioned including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
8
8
16
16
5
5
8
8
17
17
5
5
8
8
18
18
11
11
8
8
19
19
11
11
SECOND SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Section 12.
Part I.
Customs.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
If Stripped or Stemmed:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
1
1
14
14
10
10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
18
18
9
9
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
”
”
1
1
14
14
10
10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
18
18
9
9
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured:—
Manufactured:—
Cigars
Cigars
the lb.
the lb.
2
2
5
5
0
0
1
1
17
17
6
6
Cigarettes
Cigarettes
”
”
2
2
4
4
6
6
1
1
17
17
1
1
Cavendish or Negrohead
Cavendish or Negrohead
”
”
2
2
4
4
0
0
1
1
16
16
8
8
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
2
2
3
3
6
6
1
1
16
16
3
3
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
2
2
3
3
6
6
1
1
16
16
3
3
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
2
2
0
0
1
1
15
15
0
0
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
2
2
4
4
0
0
1
1
16
16
8
8
Part II.
Excise.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
1
1
12
12
2
2
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
15
15
9
9
Manufactured:—
Manufactured:—
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
1
1
16
16
3
3
THIRD SCHEDULE. Value of Imported Goods.
Value of Imported Goods.
Section 15.
1. (1) The value of any imported goods shall be taken to be the normal price, that is to say, the price which they would fetch, at the time when they are entered for home consumption (or, if they are not so entered, the time of importation), on a sale in the open market between buyer and seller independent of each other.
(2) The normal price of any imported goods shall be determined on the following assumptions:—
(a) that the goods are treated as having been delivered to the buyer at the port or place of importation; and
(b) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at that port or place; but
(c) that the buyer will bear any duty or tax chargeable in the State.
2. A sale in the open market between buyer and seller independent of each other pre-supposes:—
(a) that the price is the sole consideration; and
(b) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and
(c) that no part of the proceeds of the subsequent re-sale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him.
3. (1) Where the goods to be valued—
(a) are manufactured in accordance with any patented invention or are goods to which any registered design has been applied; or
(b) are imported under a foreign trade mark, or are imported for sale (whether or not after further manufacture) under a foreign trade mark;
the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods.
(2) For this purpose the expression “trade mark” includes a trade name and a get-up, and a foreign trade mark is a trade mark used for the purpose of indicating that goods in relation to which it is used are those of—
(a) a person by whom the goods to be valued have been grown, produced, manufactured, selected, offered for sale or otherwise dealt with outside the State; or
(b) a person associated in business with any such person as is referred to in paragraph (a) of this subparagraph; or
(c) a person to whom any such person as is mentioned in paragraph (a) or (b) of this subparagraph has assigned the goodwill of the business in connection with which the trade mark is used.
4. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.