S.I. No. 21/1932 - Customs Duties (Agricultural Machinery) (Provisional Imposition) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 21.

CUSTOMS DUTIES (AGRICULTURAL MACHINERY) (PROVISIONAL IMPOSITION) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), that whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may by order impose, whether with or without qualifications, restrictions, or exemptions, a customs duty of such amount as they think proper to specify in such order on all goods of the said particular description imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order:

AND WHEREAS the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on the articles mentioned in the Schedule hereto is necessary to prevent an expected dumping of those articles arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury:

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Customs Duties (Agricultural Machinery) (Provisional Imposition) Order, 1932.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. Subject to the provisions of this Order, there shall be charged, levied, and paid on all articles mentioned in the Schedule hereto imported into Saorstát Eireann on or after the 26th day of March, 1932, a customs duty at the rate of thirty-three and one-third per cent of the value of the article.

4. The duty imposed by this Order shall, in the case of every article which is shown to the satisfaction of the Revenue Commissioners to have been consigned from a country within the British Commonwealth of Nations and produced entirely in a country or countries within the British Commonwealth of Nations, be charged, levied, and paid at the rate of twenty-five per cent of the value of the article in lieu of the rate mentioned in the next preceding paragraph of this Order.

5. If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this Order has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the duty so paid shall be allowed on such article if it is exported as merchandise.

6. Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this Order, and any such article reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that the article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid to the Revenue Commissioners.

7. Articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of the next preceding paragraph of this Order.

8. The value of any article for the purposes of this Order shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

DUBLIN.

This 24th day of March, 1932.

SCHEDULE.

1. Machines and component parts of machines of all descriptions (other than machines driven by an internal combustion engine incorporated in the machine) for use in cutting turnips, mangolds, and other roots.

2. Agricultural machinery (other than machinery operated or designed and constructed for operation by mechanical power) of any of the following descriptions and component parts of any such machinery, that is to say—

grass mowers (except lawn mowers) with or without reaping attachments;

wheel rakes;

tumbler rakes;

swathe turners;

side delivery rakes;

hay tedders;

hay collectors;

hay cars or bogeys;

horsedrawn agricultural sprayers;

chaff cutters;

oil cake breakers;

ploughs;

harrows;

horsedrawn grubbers;

horsedrawn hoes;

corn drills;

disc drill cleaners;

beet lifters;

sowing machines;

horsedrawn landrollers;

potato diggers;

manure distributors.