PART II

Customs And Excise

27. —(1) In lieu of the duty of excise imposed by section 34 (1) of the Finance Act, 1969 , there shall be charged, levied and paid on all beer brewed within the State on or after the 29th day of April, 1971, a duty of excise at the rate of £29.167 for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(2) In lieu of the duty of customs imposed by section 34 (2) of the Finance Act, 1969 , there shall, as on and from the 29th day of April, 1971, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £29.192 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of £29.18 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fiftyfive degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs imposed by this section.

28. —(1) The Finance Act, 1920, shall, as on and from the 29th day of April, 1971, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 35 of the Finance Act, 1969 , and section 3 (1) of the said Finance Act, 1920, shall have effect accordingly.

(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rate of £15.373 the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.

(c) Section 35 (2) of the Finance Act, 1969 , is hereby repealed as on and from the 29th day of April, 1971.

(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.

(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.

(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.

(d) Section 35 (3) of the Finance Act, 1969 , is hereby repealed as on and from the 29th day of April, 1971.

(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 29th day of April, 1971, be charged, levied and paid at the rate of £15-385 the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 28 (1) of the Finance Act, 1970 .

(5) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 .

29. —(1) A person entering the State shall, at such place and in such manner as the Revenue Commissioners may direct, declare to the proper officer of customs and excise any thing included in his baggage or brought with him which on importation is subject to any duty or tax.

(2) A person entering the State shall answer such questions as may be put to him for the purposes of subsection (1) of this section by any officer of customs and excise with respect to his baggage and anything included therein or brought with him, and shall, if required by the officer, produce that baggage and any such thing for examination.

(3) Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable to a penalty of three times the value, including any duty or tax chargeable thereon, of the thing not declared or of the baggage or thing not produced, as the case may be, or £100, whichever is the greater; and any thing chargeable with any duty or tax which is found concealed or is not declared shall be liable to forfeiture.

(4) References in this section to persons entering the State shall be construed as including references to persons coming from the airport (within the meaning of the Customs-free Airport Act, 1947 ) into any other part of the State.