Finance Act, 1933

SECOND SCHEDULE.

Duties commencing on 3rd June, 1933.

Ref. No.

Description of Article Liable to Duty

Rate of Duty

Preferential Rate of Duty

Special Provisions

1

Empty containers which in the opinion of the Revenue Commissioners, are made wholly or mainly of cardboard, pasteboard, millboard, or other similar material and component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of any such material) of such containers.

50%

33 1/3%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time, or in a specified quantity.

2

Dry batteries and component parts (other than carbon rods, brass caps, and brass sockets), of dry batteries.

50%

33 1/3%

The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as t e Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

3

Wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children and component parts of such vehicles, but excluding the following component parts that is to say:—

(a) wheels, and parts of wheels;

(b) axles;

(c) mudguards;

(d) levers;

(e) handles;

(f) hood joints;

(g) lever lugs and brackets;

(h) coil springs.

75%

50%

The duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of articles chargeable with such duty brought into Saorstát Eireann by persons making only a temporary stay therein.

Where the Revenue Commissioners are satisfied that an article chargeable with the duty mentioned at this reference number is of a type or is a component part of an article of a type designed, constructed, and intended for the transport of invalid or infirm children, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or repay any such duty paid on importation.

 

 

4

 

 

Ice cream powders.

Per cwt

s.    d.

60  0

Per cwt.

s.  d.

45  0     

Where any imported manufactured, or prepared goods contain as a part or ingredient thereof, any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876 , nor section 7 of the Finance Act, 1901 , shall apply in respect of the quantity of such article contained in such goods.