asked the Minister for Finance whether in the case of boots and shoes imported into the Saorstát after the appointed day and not up to order and therefore not accepted and returned, the importer is entitled to a refund of the duty paid on such goods.

There is no provision in law for the refund of duty paid on boots and shoes which have been duly cleared through the Customs on payment of duty, and subsequently sent out of the country. Payment of duty on imported boots and shoes can be deferred or avoided by importers depositing the goods in a warehouse approved by the Revenue Commissioners. In such case duty is payable when the goods are taken from the warehouse for home use, but if the goods are exported from the warehouse no duty falls to be paid.