asked the Minister for Finance if he is aware that, despite his assurances that the new wholesale tax would not be payable on clothing, all clothing under tariff reference 60/05 A2 is subject to wholesale tax on import; and that all piece goods and yarns for the manufacture of clothing are also subject to wholesale tax on import; and if he will take steps to have the wholesale tax removed from this type of goods.
Ceisteanna—Questions. Oral Answers. - Wholesale Tax.
12.
It was and is the intention to relieve from wholesale tax on import all goods such as clothing, and yarns and piece goods normally used for making clothing, which are exempt from wholesale tax where sold within the State. Initially, it was hoped that the import exemptions could be expressed in ordinary tariff terms to conform with the internationally recognised form of Tariff Classification known as the Brussels Tariff and to deal with any exceptions which did not fit into this form by means of special authorisation to individual importers. Importers were advised in two notices issued to the public viz. the "Guide to Wholesale Tax" and Customs Public Notice No. 1041 to apply, where necessary, to the Revenue Commissioners (Wholesale Tax Branch) for an authorisation to import free of tax. However, the experience of the first few weeks of the tax as it applies to imports has shown that the number of exceptions is too great to permit of continued adherence to the standard form of Tariff Classification for Wholesale Tax exemption and steps have already been taken to grant complete freedom from wholesale tax on import of all such exempt goods irrespective of formal Tariff Classification. A public notice to this effect was issued by the Revenue Commissioners on the 14th of this month.