Finance Act, 1925

PART II.

CUSTOMS AND EXCISE.

Duty on personal clothing and wearing apparel.

16.—(1) With the exception hereinafter mentioned, a customs duty of an amount equal to fifteen per cent, of the value of the article shall be charged, levied, and paid on all personal clothing and wearing apparel, whether completely or partially manufactured, and all component parts of personal clothing or wearing apparel, and all accessories of personal clothing or wearing apparel imported into Saorstát Eireann on or after the 24th day of April, 1925.

(2) The duty imposed by this section shall not be charged or levied—

(a) on boots or shoes (including slippers, goloshes, sandals, and clogs), nor on any component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor

(c) on any component parts of umbrellas, nor

(d) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(e) on unblocked hat shapes or hoods of whatever material made, nor

(f) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from the clothing or apparel.

(3) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.

(5) For the purposes of this section the expression “wearing apparel” shall include pocket handkerchiefs and umbrellas.