Finance (Customs Duties) (No. 2) Act, 1932
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Duty on brushes and brooms. |
8.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all brushes (other than toothbrushes) and brooms and component parts of brushes (other than toothbrushes) and brooms imported into Saorstát Eireann on or after the 26th day of April 1932. | |
(2) The duty imposed by this section shall not be charged or levied— | ||
(a) on any apparatus adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus, or | ||
(b) on any handles or stocks for brushes or brooms not forming part of complete brushes or brooms at the time of importation and not made wholly or partly of wood. | ||
(3) Whenever the Revenue Commissioners are satisfied, in respect of any brush or broom which is being imported, that— | ||
(a) the importer of such brush or broom resides permanently in Saorstát Eireann and | ||
(b) such brush or broom had been previously used by the said importer or by his family or household, and | ||
(c) such brush or broom is being imported for use in Saorstát Eireann by such importer or his family or household, | ||
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such brush or broom to be imported without payment of the duty imposed by this section. | ||
(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article chargeable with the duty imposed by this section 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 such duty or repay on such exportation any such duty paid on such article on importation. | ||
(5) 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 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. | ||
(6) The duty imposed by section 18 of the Finance Act, 1925 (No. 28 of 1925), shall not be chargeable or leviable on any article chargeable with the duty imposed by this section. |