Finance Act, 1933
|
Re-importation provisions in respect of certain duties. |
27.—(1) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty to which this section applies. | |
(2) Any article liable to a duty to which this section applies 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 imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or | ||
(c) that such article had been imported prior to its exportation and that all duties of customs to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed has been repaid to the Revenue Commissioners. | ||
(3) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section. | ||
(4) This section applies to the duty of customs imposed by section 11 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). |