S.I. No. 30/1932 - Customs Duties (Boots and Shoes) (Provisional Variation) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 30.

CUSTOMS DUTIES (BOOTS AND SHOES) (PROVISIONAL VARIATION) 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 variation 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 vary, in respect of 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, any customs duty then in force in respect of such goods and may so vary such duty by increasing the rate of the said duty by such amount, or by imposing such conditions or restrictions or by terminating such exemptions as the Executive Council shall think proper to specify in such order:

AND WHEREAS the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate variation in the manner hereinafter appearing of the customs duty now in force on goods of the descriptions mentioned in the Schedule hereto is necessary to prevent an expected dumping of those goods 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 (Boots and Shoes) (Provisional Variation) 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. The duty imposed by section 19 of the Finance Act, 1924 (No. 27 of 1924), as amended by subsequent enactments shall be charged, levied, and paid on all articles mentioned in the Schedule hereto imported into Saorstát Eireann on or after the 23rd day of April, 1932, at the several rates mentioned in the said Schedule hereto in lieu of the rate mentioned in the said section 19.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable by virtue of this Order with the substitution of the expression "SaorstáQt Eireann" for the expression "Great Britain and Ireland" and as though the articles mentioned in the Schedule hereto were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. 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 22nd day of April, 1932.

SCHEDULE.

1. Thirty-seven and one-half per cent. on the value of the article on the following articles, viz.:—

(a) boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is wholly or mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children; and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts) and shaped uppers wholly or mainly made of leather and skin or either of them, but excluding soles, heels, and uppers intended for wear by infants or young children.

2. Twenty-two and one-half per cent. on the value of the article on the following articles, viz.:—

(a) boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children, and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers which are neither wholly nor mainly made of leather and skin or either of them but excluding soles, heels, and uppers intended for wear by infants or young children.

3. Twenty-two and one-half per cent. on the value of the article on the following articles, viz.:—

(a) boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children, and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants or young children.