Finance Act, 1946

Exemption of certain packages from customs duty on packages.

16.—The duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932), as amended by subsequent enactments, shall not be charged or levied on—

(a) any package which is shown to the satisfaction of the Revenue Commissioners to contain only goods which are imported as a gift to a person in the State, or

(b) any package which is shown to the satisfaction of the Revenue Commissioners to contain only goods for the personal use of the importer and to be brought in by such importer or his servant or a member of his family.