S.I. No. 35/1932 - Customs Duties (Clothing and Wearing Apparel) (Provisional Variation) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 35.

CUSTOMS DUTIES (CLOTHING AND WEARING APPAREL) (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 articles of the descriptions 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 (Clothing and Wearing Apparel) (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 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent enactment shall be charged, levied, and paid on all articles mentioned in the Schedule hereto which are imported into Saorstát Eireann on or after the 26th day of April, 1932, at the several rates mentioned in the said Schedule hereto in lieu of the rate mentioned in the said section 16.

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 " Saorstát 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 26th day of April, 1932.

SCHEDULE.

1. Sixty per cent. on the value of the article on such of the following articles as would, if this Order had not been made, have been liable to duty under section 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent enactments, that is to say—

(a) suits, overcoats, hats and caps made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men or boys,

(b) proofed wearing apparel and proofed clothing,

(c) wearing apparel and clothing wholly or mainly made of leather or leather substitues,

(d) all component parts and all accessories of any article mentioned in any of the foregoing sub-paragraphs of this paragraph.

2. Twenty-two and one-half per cent. on the value of the article on such of the following articles as would, if this Order had not been made, have been liable to duty under section 16 of the Finance Act, 1925 , as amended by subsequent enactments, that is to say—

(a) shirts not made of woven tissues which are wholly or partly of wool or worsted,

(b) collars,

(c) straw hats,

(d) felt hats of all descriptions,

(e) hats of any other description and intended for wear by women or girls,

(f) all component parts and all accessories of any article mentioned in any of the foregoing sub-paragraphs of this paragraph.

3. Forty-five per cent. on the value of the article on all articles (including component parts and accessories) not heretofore mentioned in this Schedule which would, if this Order had not been made, have been liable to duty under section 16 of the Finance Act, 1925 , as amended by subsequent enactments.