S.I. No. 84/1932 - Emergency Imposition of Duties (No. 4) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 84.

EMERGENCY IMPOSITION OF DUTIES (No. 4) 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 or 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. 4) 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 Imposition of duties in the Schedule.

3.—(1) There shall be charged, levied and paid on every of the articles mentioned in the second column of the Schedule to this Order imported into Saorstát Eireann on or after the 28th day of September, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to every duty mentioned in the Schedule to this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Schedule to this Order is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.

(3) The provisions (if any) set forth in the fifth column of the Schedule to this Order opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this paragraph on such article.

(4) 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 paragraph 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.

(5) 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 paragraph, 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 article liable to duty in respect of which such offence is committed shall be forfeited.

4 Care and management of duties.

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

DUBLIN,

Dated this 24th day of September, 1932.

SCHEDULE.

CUSTOMS DUTIES.

Ref. No.	Articles liable to Duty	Rate of Duty	Preferential rate of duty	Special Provisions
1	Maize in grain .. .. .. .. ..	per cwt. 7s. 6d.	per cwt. 5s. 0d.	—
2	Oats in grain .. .. .. .. ..	7s. 6d.	5s. 0d.	This duty is in substitution for and not in addition to the duty imposed by section 1 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931).
				Where the Revenue Commissioners are satisfied that any oats which but for this provision would be chargeable with this duty comply with all the following conditions, that is to say:—
				(a) They are imported from Northern Ireland by a farmer resident in Northern Ireland; and
				(b) they were grown in Northern Ireland by the importer; and
				(c) the quantity imported by any one importer on any one day does not exceed 15 hundredweights; and
				(d) they are imported for sale by the importer in a market town and are imported on a day which is a market day in that town;
				the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such oats to be imported without payment of the said duty.
3	Barley in grain .. .. .. .. ..	per cwt. 7s. 6d.	per cwt. 5s. 0d.	—
4	Malted barley .. .. .. .. ..	10s. 6d.	7s 0d.	Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with this duty, section 7 of the Finance Act, 1901, shall not apply in respect of the quantity of such article contained in such goods.
5	Oatmeal .. .. .. .. ..	15s. 0d.	10s. 0d.	This duty is in substitution for and not in addition to the duty imposed by section 2 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931).
				As from the 28th day of September, 1932, there shall be allowed on the due exportation or due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with this duty has been used, a drawback equal to the duty paid in respect of the quantity of oatmeal which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
		per cwt.	per cwt.	In allowing drawback under the immediately preceding provision the Revenue Commissioners, with the consent of the Minister for Finance, may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and examination of the goods.
6	Hay and straw .. .. .. .. ..	9s. 0d.	6s. 0d.	—
7	Articles of the nature of a food or medicine for internal use, for the use of horses, mules, jennets, asses, cattle, sheep, swine, goats or poultry, which pass in commerce under the designation of a proprietary or protected trade name and are prescribed in the official import lists to be entered on importation by weight.	42s. 0d.	28s. 0d.	—
8	Articles of the nature of a food or medicine for internal use, for the use of horses, mules, jennets, asses, cattle, sheep, swine, goats or poultry, which pass in commerce under the designation of a proprietary or protected trade name and are prescribed in the official import lists to be entered on importation by measure.	per gallon 3s. 9d.	per gallon 2s. 6d.	—
9	Maize meal (including crushed maize, broken maize, kibbled maize, granulated maize, flaked maize and rolled maize) and all goods which in the opinion of the Revenue Commissioners are mainly composed of or made from maize meal, crushed maize, broken maize, kibbled maize, granulated maize, flaked maize or rolled maize.	per cwt. 9s. 0d.	per cwt. 6s. 0d.	This duty is in substitution for and not in addition to the duty imposed by section 10 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).
10.	All food for the use of horses, mules, jennets, asses, cattle, sheep, swine, goats, or poultry, excluding:—	per cwt. 9s. 0d.	per cwt. 6s. 0d.	—
	(a) Articles liable to Duties Nos. 1, 2, 3, 4, 5, 6, 7, 8 and 9 in this Schedule;
	(b) cotton seed in grain;
	(c) cotton seed cake meal, and cotton seed meal;
	(d) flax seed in grain;
	(e) linseed in grain
	(f) linseed cubes, linseed nuts, linseed flakes, and linseed cake meal;
	(g) earth nuts otherwise called ground nuts;
	(h) earth nut cake, earth nut cubes, earth nut nuts, earth nut flakes, and earth nut cake meal;
	(i) coconuts;
	(j) copra;
	(k) coconut cake, coconut cubes, coconut nuts, coconut flakes, and coconut cake meal;
	(l) palm kernels;
	(m) palm kernel cake, palm kernel nuts, palm kernel flakes, and palm kernel meal;
	(n) soya beans in grain;
	(o) soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal;
	(p) beans in grain (not fresh) including locust beans;
	(q) peas in grain (not fresh);
	(r) fish meal, and fish meal flakes;
	(s) meat meal;
	(t) meat and bone meal;
	(u) blood meal;
	(v) alfalfa meal;
	(w) codliver oil;
	(x) salt.