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S.I. No. 121/1959 - Imposition of Duties (No. 72) (Carrycots) Order, 1959.

S.I. No. 121 of 1959.

IMPOSITION OF DUTIES (No. 72) (CARRYCOTS) 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. 72) (Carrycots) Order, 1959.

2. A duty of customs at the rate of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 28th day of July, 1959, that is to say :

(a) carrycots and similar articles which are completely or substantially manufactured and which or the outer surfaces of which are made wholly or mainly of textile material (whether or not coated or impregnated with any substance) or of unhardened artificial plastic material or of a combination of such materials,

(b) hoods and aprons which are completely or substantially manufactured, are made wholly or mainly of textile material (whether or not coated or impregnated with any substance) or of unhardened artificial plastic material or of a combination of such materials and are suitable for the articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph, and

(c) stands and frames which are completely or substantially manufactured and are suitable for the articles mentioned, as chargeable with duty, in subparagraph (a) of this paragraph.

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 Scheduleto 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 the rate of an amount equal to fifty per cent. of the value of the article were specified 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 United Kingdom) Act, 1938 (No. 12 of 1938).

5. The duty imposed by this Order shall be in lieu of every other duty (other than Special Import Levy) chargeable on the articles mentioned, as chargeable with duty, in paragraph 2 of this Order.

6. 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 July, 1959.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Custom duty of 75% (full) 50% (pref.) on carrycots and similar articles and parts thereof.