HC Deb 08 January 1913 vol 46 cc1277-9

  1. (1) Any articles which are brought into Great Britain from Ireland or into Ireland from Great Britain shall be deemed to be articles exported or imported for the purposes of information to be furnished under the Customs Consolidation Act, 1876, and Section 4 of the Revenue Act, 1909, and for the purpose of any duty or drawback payable in the circumstances for which provision is made under this Section, but not for any other purpose.
  2. (2) Where a Customs Duty is levied in one country and not in the other, or is levied in both countries but at a higher rate in the one country than in the other, duty shall be charged and drawback allowed in respect of articles being articles produced, prepared, or manufactured abroad as follows:—
    1. (a) The Customs Duty shall be charged on any such articles brought into the one country from the other country as if they were articles imported from abroad, except that in the case of articles produced abroad but manufactured or prepared in the country from which they are sent, the Customs Duty charged shall, if the drawback which would be allowed on the exportation of similar articles from the country into which the articles are brought is less than the duty payable on importation, be a duty equal to the drawback, and if the duty is payable in respect of any such articles on delivery from 1278 bond, after manufacture or preparation in bond, a duty equal to that which would have been paid under similar circumstances in respect of the same article in the country into which the article is brought; and
    2. (b) A drawback shall be allowed on any such articles sent from the one country into the other equal to the drawback which would be allowed upon the exportation of the articles from the country from which they are sent.
  3. (3) Where an Excise Duty is levied in one country and not in the other, or is levied in both countries but at a higher rate in the one country than in the other, duty shall be charged and drawback allowed in respect of articles being articles produced, prepared, or manufactured in either country as follows:—
    1. (a) A Customs Duty shall be charged on any such articles brought into the one country from the other country as if they were articles imported from abroad, equal to the amount of the Excise Duty levied in the country into which they are brought, or if there is no such Excise Duty in the country from which the articles are sent, a duty equal to the drawback allowed on the exportation of similar articles manufactured or prepared in the country into which the article is brought or, if there is on such drawback, equal to the Customs Duty payable on the importation of a similar article into the country into which the article is brought; and
    2. (b) A drawback shall be allowed on any such articles sent from the one country into the other equal to the amount of the Excise Duty levied in the country from which they are sent in cases where a drawback would be allowed on the exportation of the articles from that country or, if no Excise Duty is levied in the country into which the articles are sent, equal to the drawback allowed on exportation.
    The Excise Duty on a licence granted to a manufacturer of any article, the amount of which varies, either directly or indirectly according to the amount of the article manufactured, shall be treated for the purposes of this Sub-section as an Excise Duty on the article manufactured.
    4. 1279
  4. (4) The proceeds of any Customs Duty charged under this Section in Ireland on any article, shall to the extent to which they exceed the proceeds of the Customs or Excise Duty which would have been charged on the article in Great Britain be deemed to be the proceeds of a Customs Duty levied as an Irish tax, if the duty is charged in respect of a difference of Customs Duties, and be deemed to be the proceeds of an Excise Duty levied as an Irish tax if the duty is charged in respect of a difference of Excise Duties, and as to the balance be deemed to be the proceeds of an Imperial tax.
  5. (5) Nothing in this Section shall affect any enactment under which articles deposited in a bonded warehouse without payment of duty may be transferred from one country to the other country.

Government Amendments made: In Sub-section (1), after the word "of"["for the purposes of"], insert the words "the forms to be used and the."

In Sub-section (3), paragraph (a), after the word "levied"["Excise Duty levied"], insert the words "on similar articles."—[Mr. Herbert Samuel.]