S.I. No. 68/1959 - Imposition of Duties (No. 62) (Woven Tape) Order, 1959.


S.I. No. 68 of 1959.

IMPOSITION OF DUTIES (No. 62) (WOVEN TAPE) 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. 62) (Woven Tape) Order, 1959.

2. A duty of customs at whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to sixty per cent. of the value of the article or the rate of one penny and one halfpenny per yard, shall be charged, levied and paid on each of the following articles imported on or after the 28th day of April, 1959, that is to say :

(a) woven tape which—

(i) has one or more selvedges,

(ii) does not exceed one inch in width,

(iii) contains not more than eighty picks per inch in the weft (two picks weaving together being counted, for the purposes of this provision, as one pick), and

(iv) is not less than five and one-half ounces nor more than sixteen ounces in weight per square yard, and

(b) woven tape which is bifurcated.

3. The duty imposed by this Order shall not be charged or levied on any of the following articles, namely, curtain pleating tape, Venetian blind tape of the kind commonly known as ladder web, adhesive tape, an article chargeable with the duty imposed by section 7 of and mentioned at reference number 10 in the First Schedule to the Finance Act, 1936 (No. 31 of 1936), the duty imposed by the Emergency Imposition of Duties (No. 242) Order, 1949 ( S.I. No. 194 of 1949 ), the duty imposed by the Imposition of Duties (No. 39) (Bandages and Bandaging Material) Order, 1958 ( S.I. No. 183 of 1958 ), or the duty imposed by paragraph 10 of and mentioned at reference number 7 in the Schedule to the Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 ).

4. 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 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 forty per cent. of the value of the article, or

(ii) the rate of one penny per yard ;

(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.

5. 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 United Kingdom) Act, 1938 (No. 12 of 1938).

6. An article chargeable with the duty imposed by this Order shall not be charged with any other duty.

7. 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 any article chargeable with the duty imposed by this Order (which was chargeable immediately before the 28th day of April, 1959, with a duty) on payment of the duty imposed by this Order at the rate at which the duty chargeable thereon immediately before the 28th day of April, 1959, was chargeable immediately before that date, provided that—

(i) application for such licence is made to the Minister for Industry and Commerce on or before the 28th day of May, 1959,

(ii) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 28th day of April, 1959, and

(iii) the period of validity of any such licence does not exceed three months.

8. 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 21st day of April, 1959.

EAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 60% (full), 40% (preferential) ad valorem, or 1½d. (full), 1d. (preferential) per yard, whichever is the greater, on certain woven tapes, which do not exceed 1" in width.