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S.I. No. 36/1932 - Customs Duties (Brushes and Brooms) (Provisional Imposition) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 36.

CUSTOMS DUTIES (BRUSHES AND BROOMS) (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 (Brushes and Brooms) (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 April, 1932, a customs duty at the rate of fifty per cent. of the value of the article.

4. Whenever the Revenue Commissioners are satisfied, in respect of any brush or broom which is being imported, that—

(a) the importer of such brush or broom resides permanently in Saorstát Eireann, and

(b) such brush or broom had been previously used by the said importer or by his family or household, and such brush or broom is being imported for use in Saorstát Eireann by such importer or his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such brush or broom to be imported without payment of the duty imposed by this Order.

5. Whenever the Revenue Commissioners are satisfied that any partially manufactured article liable to the duty imposed by this Order is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this Order or repay on such exportation any such duty paid on such article on importation.

6. If any person does any act (whether of commission or omission) which is a contravention of a condition prescribed by the Revenue Commissioners under either of the two next preceding paragraphs of this Order, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds and all articles liable to the duty imposed by this Order in respect of which such act was done shall be forfeited.

7. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by 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.

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 26th day of April, 1932.

SCHEDULE.

All brushes and brooms and component parts of brushes and brooms except—

(a) articles liable to duty under section 18 of the Finance Act, 1925 (No. 28 of 1925), as amended by or under subsequent enactments, and

(b) apparatus and component parts of apparatus adapted to be used for the purposes of household cleaning by means of suction, and

(c) handles and stocks for brushes or brooms not forming part of complete brushes or brooms at the time of importation and not made wholly or partly of wood.