Finance Act, 1932

Duty on records.

19.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, all records and other similar articles designed and intended for the reproduction of music by means of a gramophone, or a pianola, or any other similar instrument, but not including cinematograph film designed and constructed for the reproduction of music in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus, and not including records of songs in the Irish language.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty mentioned in 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 duty imposed by this section 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.

(3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of such duty so paid shall be allowed on such article if such article is exported as merchandise.

(4) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section.

(5) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation; or

(b) that such article had been first imported prior to the 12th day of May, 1932; or

(c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purpose of the next preceding sub-section of this section.