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(Cáin ar earraí allmhairithe)
(import duties)
cáin a ghearrtar ar earraí arna n-allmhairiú
taxes which are charged on imported goods
Baineann na Rialacháin seo le hearraí a dtiteann an t-am ábhartha le haghaidh luacháil chun críocha custaim maidir leo ar an 1ú lá d'Iúil, 1980 nó dá éis. [FOINSE: I.R. 1980]
These Regulations apply to goods for which the material time for valuation for customs purposes falls on or after the 1st day of July, 1980.
Ar gach beartán nuair atá dleacht chustam iníoctha FOINSE: I.R. 1980
each parcel where customs duty is payable