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S.I. No. 238/1957 - Imposition of Duties (No. 10) (Gummed Paper) Order, 1957.

S.I. No. 238 of 1957.

IMPOSITION OF DUTIES (No. 10) (GUMMED PAPER) 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. 10) (Gummed Paper) Order, 1957.

2. There shall, as respects articles imported on or after the 29th day of November, 1957, be charged, levied and paid on gummed paper which exceeds two inches in width and is imported in rolls a duty of customs which :—

(a) in the case of printed paper, shall be at the rate of an amount equal to fifty per cent. of the value of the article, and

(b) in the case of unprinted paper, shall be at the rate of an amount equal to forty-five per cent. of the value of the article.

3. The following statutory 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 imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and " on printed paper—331/3% ; on unprinted paper—281/3% " were inserted in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(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 by this paragraph.

4. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, 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 articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such duty 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938).

5. The duty imposed on certain printed paper by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 15 in the First Schedule thereto shall not be charged or levied on any articles chargeable with the duty imposed by this Order.

6. The duty imposed by this Order is in addition to and not in substitution for the duty imposed on certain unprinted paper by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule thereto.

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

GIVEN under the Official Seal of the Government, this 22nd day of November, 1957.

(Signed.) ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

The effect of the above Order is to impose a Customs duty on gummed paper at the following rates :

(1) Printed—50% (full) 331/3 (preferential—U.K and Canada).

(2) Unprinted—45% (full) 281/3% (preferential—U.K. and Canada).