S.I. No. 63/1959 - Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959.


S.I. No. 63 of 1959.

IMPOSITION OF DUTIES (No. 60) (SPECIAL IMPORT LEVIES AND MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1959.

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. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959.

2. This Order shall have effect in respect of articles imported on or after the 16th day of April, 1959.

3. In this Order, references to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) The Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ), shall have effect as if—

(a) ", at the rate of an amount equal to forty-five per cent. of the value of the article if the article is so mentioned at reference number 3, 5, 23, 24, 28, 29, 35, 37, 47 or 61, at the rate of an amount equal to twenty-two and one-half per cent. of the value of the article if the article is so mentioned at reference number 4 or 46 " were inserted in clause (a) of subparagraph (1) of paragraph 3 after " reference number 32 " (inserted by the Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956 ( S.I. No. 210 of 1956 )),

(b) " six " were substituted for " seven and three-fifths " (inserted by the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956) and " three " were substituted for " three and four-fifths " (inserted by the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956) in clause (f) of the said subparagraph (1),

(c) ", the rate of an amount equal to thirty per cent. of the value of the article as respects articles mentioned at reference numbers 3, 5, 23, 24, 28, 29, 35, 37, 47 and 61,the rate of an amount equal to fifteen per cent. of the value of the article as respects articles mentioned at reference number 4 and 46 " were inserted after " reference number 32 " (inserted by the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956) in subparagraph (a) of paragraph 5,

(d) " five " were substituted for " six and two-fifths " (inserted by the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956) and " two and one-half " were substituted for " three and one-fifth " (inserted by the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956) in sub-paragraph (b) of the said paragraph 5,

(e) the matter contained at reference numbers 1, 2, 7, 8, 10, 17, 18, 20, 22, 26, 39, 40, 42, 43, 44, 45, 50, 51, 52, 53, 55, 57, 58 and 63 in the Schedule were deleted,

(f) at reference number 67 in the Schedule " and also excluding newspapers wholly or mainly in the English language of which the average circulation per issue in the State does not exceed 6,000 copies " were substituted for " 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 " (inserted by the Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 ( S.I. No. 163 of 1957 )).

(2) Special Import Levy shall be charged, levied and paid on component parts of any article mentioned at reference number 3, 4, 5, 23, 24, 28, 29 or 35 in the Schedule to the said Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956, at the rate at which it is chargeable, by virtue of the operation of subparagraph (1) of this paragraph, on that article.

5.—(1) The Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956 ( S.I. No. 210 of 1956 ), shall have effect as if—

(a) " at the rate of an amount equal to twenty-five per cent. of the value of the article if the article is so mentioned at reference number 1, 16, 19, 24, 25, 29 or 37 and at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article if the article is so mentioned at any other reference number," were substituted for " at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article " in clause (a) of subparagraph (1) of paragraph 4,

(b) " sixteen and two-thirds per cent. of the value of the article as respects articles mentioned at reference numbers 1, 19, 24, 25, 29 and 37 and the rate of an amount equal to twenty-five per cent. of the value of the article as respects all other articles " were substituted for " twenty-five per cent. of the value of the article " in subparagraph (a) of paragraph 6,

(c) the matter contained at reference numbers 2, 10, 13, 18, 21, 22, 26, 30 and 36 in the Schedule were deleted,

(d) at reference number 16 in the Schedule " hot-house " were deleted,

(e) at reference number 39 in the Schedule " excluding " were substituted for " including " in paragraph (b).

(2) Special Import (No. 2) Levy shall be charged, levied and paid on component parts and accessories of any article mentioned at reference number 1 in the Schedule to the said Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956, at the rate at which it is chargeable, by virtue of the operation of subparagraph (1) of this paragraph, on that article.

6. The Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall have effect as if—

(a) paragraph 8 were deleted,

(b) the matter at reference number 5 in the First Schedule were deleted,

(c) at reference number 20 in the First Schedule ", fixtures and fittings for interior lighting " were inserted in the second column after " hollow-ware ",

(d) at reference number 25 in the First Schedule " and ashtrays " were inserted in the second column after " household use " and after " such hollow-ware ",

(e) at reference number 26 in the First Schedule the following provision were inserted in the fifth column :

" The duty mentioned at this reference number shall not be charged or levied on any article in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending or curving.",

(f) at reference number 32 in the First Schedule the following provision were inserted in the fifth column :

" The duty mentioned at this reference number shall not be charged or levied on any article made wholly or mainly of rubber, artificial rubber, an imitation of rubber or a substance containing rubber as an ingredient."

7. Paragraph 5 of the Emergency Imposition of Duties (No. 394) (Special Import Levies and Motor Car Duty) Order, 1957 ( S.I. No. 70 of 1957 ), and paragraph 5 of the Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 ( S.I. No. 163 of 1957 ), shall have effect as if in each paragraph " and which are articles such as are not obtainable otherwise than by importation " were deleted.

8. Where an article is chargeable with Special Import Levy or Special Import (No. 2) Levy and is also chargeable, by virtue of the operation of the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), with any other duty of customs—

(a) in case each duty produces the same amount of duty, Special Import Levy or Special Import (No. 2) Levy, as the case may be, shall not be charged or levied on the article, and

(b) in any other case, the duty which produces the less amount of duty shall not be charged or levied on the article.

9. Neither Special Import Levy nor Special Import (No. 2) Levy shall be charged or levied on—

(i) clocks or component parts thereof,

(ii) pipes for smoking or ashtrays or component parts of such pipes or ashtrays,

(iii) articles for furniture which are wheels, tyres, minor fittings or minor mountings or component parts of such articles,

(iv) golf caddy cars or component parts thereof,

(v) gas light fittings or component parts thereof,

(vi) articles made of paper which are towels, handkerchiefs, serviettes or facial tissues,

(vii) water containers which are designed, constructed and intended to be used in hot water circulation systems and to be heated solely by an internal electric element, are completely or substantially assembled and have a capacity of less than one gallon or component parts or accessories of such water containers (other than immersion heaters),

(viii) electrical floor polishers suitable for domestic use or component parts or accessories thereof,

(ix) articles chargeable with the duty imposed by paragraph 10 of and mentioned at reference number 3 in the Schedule to this Order (excluding articles which are or the framework of which is made wholly or mainly of iron or steel or a combination of iron and steel),

(x) narrow fabrics of any of the following descriptions, namely, ribbons of a width not exceeding six inches being ribbons having two selvedges or tubular ribbons ; trimmings, tapes and bindings including bias binding and bias banding,

(xi) articles chargeable with the duty imposed by paragraph 10 of and mentioned at reference number 8 in the Schedule to this Order,

(xii) component parts made of wood or metal of the articles mentioned, as chargeable with Special Import Levy, at reference number 23 in the Schedule to the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ).

10.—(1) In this paragraph—

" the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938) ;

" the Schedule " means the Schedule to this Order ;

" United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) (a) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule at a particular reference number a duty of customs at the rate stated in column (3) of the Schedule at that reference number.

(b) Where a rate (in this clause referred to as the preferential rate) is stated in column (4) of the Schedule at a particular reference number, clause (a) of this subparagraph shall, as respects any article of the kind mentioned in column (2) of the Schedule at that reference number which is shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or the Dominion of Canada, have effect—

(i) if the preferential rate is without qualification, as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number, and

(ii) if the preferential rate is expressed to apply only in respect of a specified description of articles of the kind mentioned in column (2) of the Schedule at that reference number, as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number in so far as the latter rate is chargeable on articles of the description so specified.

(c) Where a percentage is stated in column (3) or (4) of the Schedule at a particular reference number, then, as respects any article mentioned in column (2) of the Schedule at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

(d) An article shall not be deemed, for the purposes of this paragraph and the Schedule, to have been manufactured in a particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.

(3) Whenever it is stated in column (5) of the Schedule at a particular reference number that the ordinary licensing provision applies to the duty mentioned at that reference number, the following provision shall apply in relation to such duty, that is to say :—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 said duty any articles chargeable with the said 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 Agreement Act, 1938.

(4) Whenever it is stated in column (5) of the Schedule at a particular reference number that the special manufacture licensing provision applies to the duty mentioned at that reference number, the following provisions shall apply in relation to such duty :—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 said duty any articles chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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.

(5) Subject to subparagraphs (3) and (4) of this paragraph, the provisions set forth in column (5) of the Schedule at a particular reference number shall have effect in respect of the duty mentioned at that reference number.

11. Section 13 of and the Second Schedule to the Finance Act, 1932 (No. 20 of 1932), shall have effect as if at reference number 3 in that Schedule—

(a) for the matter in the third column there were substituted the following :

" (1) In the case of a newspaper in respect of which it is shown to the satisfaction of the Revenue Commissioners that its average circulation per issue in the State does not exceed 6,000 copies—three-farthings per dozen copies or part of a dozen copies ;

(2) in the case of any other newspaper or of a periodical (other than a newspaper)—one penny per copy ",

(b) for the matter in the fourth column there were substituted the following :

" (1) In the case of a newspaper in respect of which it is shown to the satisfaction of the Revenue Commissioners that its average circulation per issue in the State does not exceed 6,000 copies—one half-penny per dozen copies or part of a dozen copies ;

(2) In the case of any other newspaper or of a periodical (other than a newspaper)—three-farthings per copy ", and

(c) for the provisions inserted in the fifth column by paragraph 6 of the Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 ( S.I. No. 163 of 1957 ), there were substituted the following provisions :

" Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number in so far as it is chargeable on newspapers chargeable with the duty at either of the rates mentioned in paragraph (1) in the third and fourth column at this reference number and, accordingly, the minimum charge imposed by that section shall not be chargeable in respect of the duty in so far as it is chargeable as aforesaid.

The duty mentioned at this reference number shall not be charged or levied on—

(a) any newspaper, or

(b) any periodical (other than a newspaper), of which the superficial area of page or front cover exceeds 320 square inches and which is chargeable with the duty at either of the rates mentioned in paragraph (2) in the third and fourth columns at this reference number ".

12. Section 10 of and the First Schedule to the Finance Act, 1935 (No. 28 of 1935), shall have effect as if for paragraphs (a), (b) and (c) in the second column of that Schedule at reference number 28 there were substituted the following paragraphs:

" (a) Apparatus which is wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, but excluding—

(i) any such apparatus which is constructed, designed and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream, and

(ii) refrigerators suitable for domestic use ;

(b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings ;

(c) component parts of any of the apparatus mentioned, as chargeable with duty, in either of the foregoing paragraphs but excluding the following component parts, that is to say—

(i) motors,

(ii) compressors for use with motors exceeding ten horse power,

(iii) switches,

(iv) valves,

(v) sheets and slabs of cork,

(vi) ice cream mixing gear,

(vii) jars, platters and similar containers made of glazed earthenware, and

(viii) component parts of the articles mentioned in subparagraphs (i) to (vii) of this paragraph."

13. The following duties shall be terminated :

(a) the duty imposed by section 1 of and mentioned at reference number 16 in the First Schedule to the Finance (CustomsDuties) (No. 4) Act, 1932 (No. 34 of 1932), in so far as it is chargeable on empty baskets (excluding punnets and chip baskets) made wholly or mainly of wood and component parts thereof made wholly or mainly of wood,

(b) the duty imposed by section 17 of the Finance Act, 1935 (No. 28 of 1935),

(c) the duty imposed by section 5 of and mentioned at reference number 10 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937),

(d) the duty imposed by section 5 of and mentioned at reference number 15 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937),

(e) the duty imposed by the Emergency Imposition of Duties (No. 217) Order, 1941 ( S. R. & O. No. 136 of 1941 ),

(f) the duty imposed by the Emergency Imposition of Duties (No. 259) Order, 1950 ( S.I. No. 284 of 1950 ).

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

SCHEDULE.

Paragraph 10.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special Provisions.

(1)

(2)

(3)

(4)

(5)

1.

Non-alcoholic beverages, whether intended for consumption in diluted or undiluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants.

60%

40%

The ordinary licensing provision applies to the duty mentioned at this reference number.

The duty imposed by section 3 of the Finance (No. 2) Act, 1999 (No. 33 of 1939), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

The duty mentioned at this reference number is in addition to the duty imposed by section 7 of the Finance Act, 1916.

2.

Clocks which are completely or substantially assembled and component parts of clocks, excluding parts which are unassembled and parts which have been assembled on by pressing, soldering, welding, spinning, riveting or a similar process or a combination of such processes.

50%

33½%

The ordinary licensing provision applies to the duty mentioned at this reference number is so far as it is chargeable upon articles other than complete or substantially complete clocks.

The duty imposed by section 7 of and mentioned at reference number 27 in the First Schedule to the Finance Act, 1936 (No. 31 of 1936), shall not be charged or levied on clock cases.

3.

(a) Articles of any of the following descriptions which are completely or substantially assembled and which are or the framework of which is made wholly or mainly of iron, steel or aluminium or an alloy of which aluminium is the main constituent or a combination of two or more of those materials (such material or materials being

On articles which are or the framework of which is made wholly or mainly of iron or steel or a combination of iron and steel—50%.

The ordinary licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on articles which are or the framework of which is made wholly or mainly of iron or steel or a combination of iron and steel.

SCHEDULE—continued.

Paragraph 10.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special Provisions.

(1)

(2)

(3)

(4)

(5)

in sheet, strip or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or other of those forms), that is to say:

(i) tables (including medical instrument tables and medical dressing tables), chairs,stools,seats, couches, cupboards, food wagons, lockers and draught or bed screens,

On all other articles—60%

On articles other than articles which are or the framework of which is made wholly or mainly of iron or steel or a combination of iron and steel—40%.

The special manufacture licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on articles other than those mentioned in the foregoing provision.

(ii) racks and shelving of a type which are designed, constructed and suitable for commercial, office or library use and containers for use with such racks or such shelving,

The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with—

(iii) filing cabinets, filing boxes and filing trays which are designed, constructed and suitable for commercial or office use,

(a) the duty imposed by section 4 of and mentioned at reference number 12 in Part I of the First Schedule to the Finance Act, 1933 (No. 15 of 1933),

(iv) commercial display stands,

(b) the duty imposed by section 8 of and mentioned at reference number 8 in the First Schedule to the Finance Act, 1934 (No. 31 of 1934), or

(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers and wheeled biers,

(c) any duty for the time being chargeable by virtue of the operation of an order made before the passing of the Finance Act, 1937 (No. 18 of 1937), on vitreous-enamelled hollow-ware.

(b) articles which are made wholly or mainly of iron, steel or aluminium or an alloy of which aluminium is the main constituent or a combination of two or more of those materials (such material or materials being in sheet, strip or hoop form

SCHEDULE—continued.

Paragraph 10.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special Provisions.

(1)

(2)

(3)

(4)

(5)

not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) and are designed, constructed and suitable primarily for use as a component part of any article mentioned, as chargeable with duty, in the foregoing paragraph.

4.

Golf caddy cars and component parts (excluding wheels and tyres and parts of such wheels and tyres) thereof.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

Neither the duty imposed by section 11 of and mentioned at reference number 35 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), nor the duty imposed by the Emergency Imposition of Duties (No. 293) (Iron and Steel Wheelbarrows, Handcarts, etc.) Order, 1952 ( S.I. NO. 297 of 1952 ), shall be charged or levied on any article chargeable with the duty mentioned at this reference number.

5.

Water containers which are designed, constructed and intended to be used in hot water circulation systems and to be heated solely by an internal electric element, are completely or substantially assembled and have a capacity of not morethan one hundred gallons.

On water containers which have a capacity of less than one gallon—37½%

On water containers which have a capacity of less than one gallon—25%

The ordinary licensing provision applies to the duty mentioned at this reference number.

On water containers which have a capacity of not less than one and not more than twenty-eight gallons—50%.

SCHEDULE—continued.

Paragragh 10.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special Provisions.

(1)

(2)

(3)

(4)

(5)

On water containers which have a capacity of more than twenty-eight and not more than one hundred gallons—50%

On water containers which have a capacity of more than twenty-eight and not more than one hundred gallons—33½%.

6.

(a) Electrical apparatus of the following descriptions which is suitable for domestic use:

On electrical apparatus (other than floor polishers) and component parts and accessories thereof —60%.

On electrical apparatus (other than floor polishers) and component parts and accessories thereof—40%.

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(i) vacuum cleaners,

(ii) hair driers,

(iii) food mixers and other mechanical appliances (except peelers) for use in the preparation of food,

(iv) shavers,

(v) floor polishers,

(b) component parts and accessories (other than electric motors and switches and component parts of such motors and switches) of the articles mentioned, as chargeable with duty, in paragraph (a).

7.

Tapes which are made wholly or mainly of linen, do not exceed two inches in width and have two selvedges.

60%

40%

The special manufacture licensing provisions applies to the duty mentioned at this reference number.

The duty mentioned at this reference number shall not be charged or levied on any article chargeable with—

(a) the duty imposed by the Imposition of Duties (No. 36) (Processed Fabrics) Order, 1958 ( S.I. No. 138 of 1958 ), or

(b) the duty imposed by the Imposition of Duties (No. 39) (Bandages and Bandaging Material) Order, 1958 ( S.I. No. 183 of 1958 ).

SCHEDULE—continued.

Paragraph 10.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special Provisions.

(1)

(2)

(3)

(4)

(5)

8.

Articles (other than furniture) which are made wholly or mainly, either, of basketwork made wholly or mainly of wood or of wickerwork made wholly or mainly of wood.

37½%

25%

The ordinary licensing provision applies to the duty mentioned at this reference number.

The duty mentioned at this reference number shall not be charged or levied on articles chargeable with the duty imposed by paragraph 3 of and mentioned at reference number 29 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ).

The duty imposed by section 1 of and mentioned at reference number 16 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall not be charged or levied on articles chargeable with the duty mentioned at this reference number.

9.

Articles made of paper which are towels, handkerchiefs, serviettes or facial tissues.

60%

40%

The ordinary licensing provision applies to the duty mentioned at this reference number.

The duty imposed by section 11 of and mentioned at reference number 15 in Part II of the Second Schedule to the Finance Act, 1935 (No. 28 of 1935), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

GIVEN under the Official Seal of the Government, this 14th day of April, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of the Order is to terminate certain Special Import Levy heads and reduce the rate of Levy under other heads or exclude certain articles therefrom ; to replace Levy by new or amended customs duties in the case of certain articles, and to amend certain existing customs duties.

The Order also provides for the amendment of the conditions attaching to licences for the importation of goods free of Levy and attaches a special licensing provision to certain of the new or amended customs duties.