S.I. No. 163/1957 - Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957.

S.I. No. 163 of 1957.

IMPOSITION OF DUTIES (No. 5) (SPECIAL IMPORT LEVIES AND MISCELLANEOUS CUSTOMS DUTIES) (AMENDMENT) ORDER, 1957.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957.

2. The Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ), is hereby amended, as respects articles imported on or after the 31st day of July, 1957, by :

(a) the deletion of the matter contained at reference numbers 9, 14, 15, 38 and 62 in the Schedule,

(b) the insertion at reference number 21 in the Schedule after subparagraph (f) of the following subparagraph :

" (g) motor-cyclists' safety or crash helmets ",

(c) the insertion at reference number 29 in the Schedule after " lamp chimneys " of " and also excluding lights and light fittings designed, constructed and intended for medical, surgical or scientific purposes or for stage-lighting purposes ",

(d) the deletion of the matter contained at reference number 30 in the Schedule and the substitution therefor of :

" Fancy or ornamental articles of any material (other than textile material) for personal or domestic use.",

(e) the insertion at reference number 36 in the Schedule after " component parts " of " (other than shoulder pads) ",

(f) the insertion at reference number 46 in the Schedule, as amended by the Emergency Imposition of Duties (No. 379) (Special Import Levy) (Amendment) Order, 1956 ( S.I. No. 132 of 1956 ), after " cut sheet film," of " X-ray film,",

(g) the insertion at reference number 47 in the Schedule after " tubes " of " , excluding electric filament lamps and fluorescent tubes designed, constructed and intended for medical, surgical or scientific purposes or for stage-lighting purposes ",

(h) the insertion at reference number 57 in the Schedule after " enamels " of " , excluding artists' colours in tubes ", and

(i) the insertion at reference number 67 in the Schedule after " educational publications " of " and also excluding newspapers and periodicals wholly or mainly in the English language of which the superficial area of page or front cover exceeds 320 square inches and the average circulation per issue in the State does not exceed 6,000 copies ".

3. The Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956 ( S.I. No. 210 of 1956 ), is hereby amended, as respects articles imported on or after the 31st day of July, 1957, by :

(a) the deletion of the matter contained at reference numbers 5, 6, 7, 17 and 31 in the Schedule,

(b) the deletion at reference number 1 in the Schedule of " including appliances of a similar type for use in hotels, restaurants and institutions ",

(c) the deletion of the matter contained at reference number 12 in the Schedule and the substitution therefor of " Typewriters.",

(d) the insertion at reference number 16 in the Schedule after " excluding " of " bananas,",

(e) the insertion at reference number 18 in the Schedule after " preserved " of " , excluding vegetables intended for sowing or replanting ",

(f) the deletion at reference number 22 in the Schedule of " cornflour ", and

(g) the deletion at reference number 23 in the Schedule of " or in the form of tiles ".

4. (1) Neither Special Import Levy nor Special Import (No. 2) Levy shall be charged or levied on articles imported on or after the 31st day of July, 1957, which are motor-cycle side-cars or complete or substantially complete bodies or chassis therefor, whether such side-cars, bodies or chassis are imported assembled or unassembled.

(2) Where the duty of customs imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), and chargeable on the articles specified in paragraph (1) of this Article is mentioned at any reference number in Part I or Part II of the Fourth Schedule to that Act, the reference to a rate of duty in the third column of that Schedule at that reference number shall, as respects such articles which are imported on or after the 31st day of July, 1957, have effect as a reference to twenty-five per cent.

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 Special Import Levy or Special Import (No. 2) Levy, as the case may be, any of the articles specified at reference number 37, 44, 45 or 68 in the Schedule to the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956, or at reference number 16, 18 or 19 in the Schedule to the Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956, which are intended for use in a process of manufacture and which are articles such as are not obtainable otherwise than by importation or, in the case of any such articles already imported, to take delivery thereof without payment of such Levy, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

6. Section 13 of and the Second Schedule to the Finance Act, 1932 (No. 20 of 1932), shall, as respects articles imported on or after the 31st day of July, 1957, have effect as if at reference number 3 in that Schedule—

(a) " and of which the superficial area of page or front cover does not exceed three hundred and twenty square inches " were deleted in the second column,

(b) " per copy one penny " were deleted and the following were inserted in the third column :

" where the superficial area of page or front cover does not exceed three hundred and twenty square inches one penny per copy ; where the superficial area of page or front cover exceeds three hundred and twenty square inches three-farthings per dozen copies or part of a dozen copies ",

(c) " per copy three-farthings " were deleted and the following were inserted in the fourth column :

" where the superficial area of page or front cover does not exceed three hundred and twenty square inches three-farthings per copy ; where the superficial area of page or front cover exceeds three hundred and twenty square inches one half-penny per dozen copies or part of a dozen copies", and

(d) the following provisions were inserted in the fifth column :

" Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty in so far as it is chargeable on newspapers and periodicals described in the second column and of which the superficial area of page or front cover exceeds three hundred and twenty square inches and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty in so far as it is chargeable as aforesaid. Whenever and so long as the Revenue Commissioners are satisfied that the average circulation per issue in the State of any newspaper or periodical described in the second column and of which the superficial area of page or front cover exceeds three hundred and twenty square inches exceeds six thousand copies, this duty shall not be charged on any copies of such newspaper or periodical."

7. Section 5 of and the First Schedule to the Finance Act, 1937 (No. 18 of 1937), shall, as respects articles imported on or after the 31st day of July, 1957, have effect as if at reference number 21 in that Schedule—

(a) " Whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say :

15% or one shilling and sixpence the article." were substituted for " Ninepence the article. " in the third column, and

(b) the following provision were inserted in the fourth column :

" The following provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentionedin the third column of the said Schedule opposite the mention of the said articles in the said second column and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to whichever of the following rates produces in each particular case the greater amount of duty, that is to say :

(i) the rate of an amount equal to ten per cent. of the value of the article, or

(ii) the rate of one shilling the article ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied as aforesaid."

8. The duty of customs imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), shall not be charged or levied on motorcyclists' safety or crash helmets which are imported on or after the 31st day of July, 1957.

9. The Emergency Imposition of Duties (No. 392) (Mosaics) Order, 1956 ( S.I. No. 279 of 1956 ), shall, as respects articles imported on or after the 31st day of July, 1957, have effect as if the following paragraph were substituted for paragraph 3 thereof, that is to say :

" 3. A duty of customs at the rate of an amount equal to sixty per cent. of the value of the article shall be charged, levied and paid on each of the following articles, that is to say :

(a) pictures and designs made in mosaic whether or not mounted or framed, and

(b) pieces of mosaic mounted on paper, paperboard, textile fabric or other material."

10. (1) There shall be charged, levied and paid on each of the articles mentioned in the second column of the Schedule to this Order imported on or after the 31st day of July, 1957, a duty of customs at the rate stated in the third column of the Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the Schedule opposite the mention of any article in the second column of the Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Wherever it is stated in the fourth column of the Schedule that the provisions of section 8 of the Finance Act, 1919, apply to a duty mentioned in the Schedule, the provisions of that section shall apply to that duty with the substitution of the expression " the area of application of the Acts of the Oireachtas " for the expression " Great Britain and Ireland " and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Subject to the provisions of the two next preceding paragraphs, the provisions (if any) set forth in the fourth column of the Schedule at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

(5) The duties imposed by this Article and mentioned in the Schedule are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE.

GIVEN under the Official Seal of the Government, this 30th day of July, 1957.

ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

This Order abolishes the special import levies on the following commodities :—

Electric hand lamps and torches ; musical instruments ; gramophone records ; shoulder pads ; motor-cyclists' safety helmets ; lights, light fittings and bulbs for medical, surgical or scientific purposes or for stage lighting ; certain X-ray film ; articles of textile material hitherto within the scope of the levies only by reason of their being fancy or ornamental articles ; edible nuts ; artists' colours in tubes ; pictures and drawings executed by hand ; certain newspapers and periodicals ; electro-thermic and electro-mechanical appliances for use in hotels, restaurants and institutions ; zipp fasteners ; sewing machines ; hard haberdashery ; office machinery (excluding typewriters) ; bananas ; dried fruit ; vegetables for sowing or replanting ;cornflour ; rubber floor tiles ; cork stoppers ; and motor-cycle side-cars and bodies and chassis therefor.

The Order abolishes the existing customs duty on motorcyclists' safety helmets and imposes or varies customs duties in respect of the following :—

Gramophone records ; edible nuts ; certain mosaics ; certain newspapers and periodicals ; bananas ; dried fruit (other than currants) ; and motor-cycle, side-cars and bodies and chassis therefor.

The Order also provides for the grant in certain circumstances, on the recommendation of the Minister for Agriculture, of licences for importation of goods free of special import levies.