No. 42/1931:

FINANCE (CUSTOMS DUTIES) (NO. 3) ACT, 1931

ARRANGEMENT OF SECTIONS

1 Duty on oats.

2 Alteration of duty on oatmeal.

3 Care and management of duties.

4 Short title, and construction.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[15th December, 1931.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1.—(1) A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied and paid on all oats imported into Saorstát Eireann on or after the 24th day of October, 1931.

(2) 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 oats 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) Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for use by the importer in the manufacture by him in Saorstát Eireann of any goods, and such importer carries on an export trade in such goods, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the importation without payment of the said duty by such importer of such quantity of oats as they may, having regard to the proportion of imported oats used by the importer in the manufacture of the goods for export, from time to time determine to be required for the purpose of manufacturing goods for export.

(4) Where the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section comply with all the following conditions, that is to say:—

( a ) they are imported from Northern Ireland by a farmer resident in Northern Ireland; and

( b ) they were grown in Northern Ireland by the importer; and

( c ) the quantity imported by any one importer on any one day does not exceed 30 hundred weights; and

( d ) they are imported for sale by the importer in a market town and are imported on a day which is a market day in that town;

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the duty imposed by this section.

(5) When the Revenue Commissioners are satisfied that any oats which but for this sub-section would be chargeable with the duty imposed by this section are imported for any process of milling and the milled product of such oats is to be subsequently exported, they may, subject to compliance with such conditions as they may think fit to impose, permit such oats to he imported without payment of the duty imposed by this section.

2.—(1) In lieu of the customs duty chargeable under section 7 of the Finance Act, 1926 (No. 35 of 1926), there shall be charged, levied and paid on all oatmeal imported into Saorstát Eireann on or after the 24th day of October, 1931, a customs duty at the rate of six shillings the hundredweight.

(2) 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 oatmeal 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) In lieu of the drawback payable under Section 16 of the Finance Act, 1927 (No. 18 of 1927), there shall be allowed as from the 24th day of October, 1931, on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such oatmeal which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.

(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and examination of the goods.

3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

4.—(1) This Act may be cited as the Finance (Customs Duties) (No. 3) Act, 1931 .

(2) This Act shall be construed together with the Customs Acts.