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

Duty on potatoes.

3.—(1) A duty of customs at the rate of twenty-eight shillings the hundredweight shall be charged, levied, and paid on all potatoes imported into Saorstát Eireann on or after the 14th day of April, 1932.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.