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S.I. No. 42/1932 - Customs Duties (Motor Car Bodies) (Provisional Variation) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 42.

CUSTOMS DUTIES (MOTOR CAR BODIES) (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 (Motor Car Bodies) (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 11 of the Finance Act, 1928 (No. 11 of 1928), 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 6th day of May, 1932, at the several rates mentioned in the said Schedule hereto in lieu of the rate mentioned in the said section 11.

4. The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty chargeable by virtue of this Order on the articles mentioned in paragraph 2 of the Schedule hereto but shall apply to the duty chargeable by virtue of this order on the articles mentioned in paragraphs 1 and 3 respectively of the Schedule hereto with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though the articles mentioned in the said paragraphs 1 and 3 respectively 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. Without prejudice to the liability (if any) to duty under section 11 of the Finance Act, 1928 (No. 11 of 1928), duty shall not be chargeable by virtue of this Order on any article which is re-imported into Saorstát Eireann after exportation therefrom if it is shown to the satisfaction of the Revenue Commissioners either

(a) that the article had not been imported previous to its exportation, or

(b) that the article had been first imported prior to the 6th day of May, 1932, or

(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty chargeable by virtue of this Order had been duly paid thereon.

6. Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of the next preceding paragraph of this Order.

7. 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.

8. In this Order (including the Schedule hereto) the expression "motor car" has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression "motor car body" includes the driver's seat and the cab or roof thereof but does not include the dashboard or the fittings thereon or the mudguards.

DUBLIN,

This 5th day of May, 1932.

SCHEDULE.

1. Seventy-five per cent. of the value of the article or the sum of sixty pounds, whichever is the greater, on the following articles, that is to say—

Motor car bodies (whether imported separately or imported as part of a motor car or along with the chassis to which they are intended to be attached) which, in the opinion of the Revenue Commissioners, are designed and constructed primarily for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding motor car bodies which, in the opinion of the Revenue Commissioners, are designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and have before importation been used outside Saorstát Eireann for the carriage of passengers for reward.

2. One hundred and fifty per cent. of the value of the article on the following articles, that is to say—

Motor car bodies (whether imported separately or imported as part of a motor car or along with the chassis to which they are intended to be attached) which, in the opinion of the Revenue Commissioners, are designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and have before importation been used outside Saorstát Eireann for the carriage of passengers for reward.

3. Seventy-five per cent. of the value of the article on the following articles, that is to say—

Component parts and accessories of motor car bodies, excluding materials and articles suitable for use in the construction or assembling in Saorstát Eireann of motor car bodies.