S.I. No. 70/1932 - Emergency Imposition of Duties (No. 2) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 70.

EMERGENCY IMPOSITION OF DUTIES (No. 2) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all of any of certain things mentioned in that section and, amongst others, impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1 Short title.

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 2) Order, 1932.

2 Interpretation.

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 Duty on sheep.

3. (1) In this paragraph the word "sheep" includes rams, ewes, wethers and lambs.

(2) A duty of customs at the rate of eleven shillings and threepence per head shall be charged, levied and paid on all sheep imported into Saorstát Eireann on or after the 30th day of August, 1932.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this paragraph with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the goods chargeable with the duty imposed by this paragraph 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.

4 Duty on live poultry.

4. (1) In this paragraph the expression "poultry" means domestic fowls, turkeys, geese and ducks.

(2) A duty of customs at the rate of three shillings per head shall be charged, levied, and paid on all live poultry imported into Saorstát Eireann on or after the 30th day of August, 1932.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this paragraph with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the goods chargeable with the duty imposed by this paragraph 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 Licence to import without payment of duty.

5. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any goods chargeable with the said duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

6 Breach of condition.

6. If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under 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 any goods liable to duty in respect of which such offence is committed shall be forfeited.

7 Care and management of duties.

7. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

Dublin.

This 30th day of August, 1932.