S.I. No. 164/1961 - Imposition of Duties (No. 114) (Miscellaneous Customs Duties) Order, 1961.

S.I. No. 164 of 1961.

IMPOSITION OF DUTIES (NO. 114) (MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1961.

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. 114) (Miscellaneous Customs Duties) Order, 1961.

2. This Order shall have effect as respects articles imported on or after the 11th day of August, 1961.

3.—(1) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule to this Order at a particular reference number a duty of customs at the rate specified in column (3) of the said Schedule at that reference number.

(2) Where a rate (in this subparagraph referred to as the preferential rate) is stated in column (4) of the Schedule to this Order at a particular reference number, subparagraph (1) of this paragraph shall, as respects any article of the kind mentioned in column (2) of the said Schedule at that reference number which is shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in the United Kingdom (within the meaning of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938)) or the Dominion of Canada, have effect as if the preferential rate were substituted for the rate stated in column (3) of the said Schedule at that reference number.

(3) Where a percentage is stated in column (3) or (4) of the Schedule to this Order at a particular reference number, then, as respects any article mentioned in column (2) of the said 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.

(4) An article shall not be deemed, for the purposes of this paragraph and the Schedule to this Order, 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 Finance (Agreement with United Kingdom) Act, 1938 , for the purposes of that Act, is the result of labour within that particular country.

(5) Articles which, otherwise than by reason only of the circumstances in which or the purpose for which they are imported, are exempted or excepted from the prohibition on importation effected by any Order, as amended, mentioned in column (2) of the Schedule to this Order shall not be chargeable with any duty imposed by this Order.

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 any articles chargeable with a duty imposed by this Order without payment of that 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.

5. The duty imposed by section 11 of and mentioned at reference number 21 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on superphosphates.

6. The duty of customs imposed by section 8 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall, in so far as it is chargeable on brushes, brooms and mops have effect as if "seventy-five per cent." were substituted for "fifty per cent." in subsection (1) of the said section 8.

7.—(1) The duty of customs imposed by section 1 of and mentioned at reference number 31 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932) shall have effect as if "whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, 50% or one shilling and sixpence the article" were substituted for "Each, 1s. 6d." in the third and fourth columns of that Schedule at that reference number.

(2) The duty of customs imposed by the Emergency Imposition of Duties (No. 137) Order, 1938 (S.R. & O., No. 20 of 1938) shall, in so far as it is chargeable on articles made wholly or mainly of metal other than copper washers, have effect as if "whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, 50% or one shilling and sixpence the article" were substituted for "the rate of sixpence the article" in subparagraph (b) of paragraph (3) of that Order.

8. The duty of customs imposed by the Emergency Imposition of Duties (No. 81) Order, 1935 (S.R. & O., No. 576 of 1935), shall, in so far as it is chargeable on laminated springs which are, in the opinion of the Revenue Commissioners, suitable for use as parts of vehicles, have effect as if "fifty per cent." were substituted for "thirty-three and one-third per cent." in paragraph 3 of that Order.

9. (a) Motor vehicle duty shall be charged, levied and paid on motor cars, motor car chassis, commercial vehicles, commercial vehicle bodies and motor car body balloons at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rates at which such duty is chargeable thereon by virtue of the Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961 ( S.I. No. 78 of 1961 .

(b) Motor vehicle duty shall be charged, levied and paid on tyres and inner tubes for motor vehicles at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate at which such duty is chargeable thereon by virtue of the said Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961.

(c) In this and in the next following paragraph "body", "chassis", "commercial vehicle", and "motor car" have the same meanings as in the Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961.

10. 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 articles of any of the following descriptions, that is to say, brushes, brooms, mops, sparking plugs, component parts of sparking plugs made wholly or mainly of metal, other than copper washers, motor cars, motor car chassis, commercial vehicles, commercial vehicle bodies, motor car body balloons, tyres and inner tubes for motor vehicles, laminated springs which are in the opinion of the Revenue Commissioners suitable for use as parts of vehicles, on payment of the duty chargeable thereon at a rate equivalent to the rate at which that duty was chargeable thereon immediately before the 11th day of August, 1961.

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

SCHEDULE

PARAGRAPH 3.

Ref. No.	Description of article liable to duty	Full rate of duty	Preferential rate of duty (United Kingdom and Canada)
(1)	(2)	(3)	(4)
1	Footwear of a kind the importation of which is prohibited either by the Control of Imports (Quota No. 3) Order, 1934 (S.R. & O., No. 242 of 1934), as amended, or by the Control of Imports (Quota No. 4) Order, 1934 (S.R. & O., No. 243 of 1934), as amended.	75%	50%

SCHEDULE—contd.

Ref. No.	Description of article liable to duty	Full rate of duty	Preferential rate of duty (United Kingdom and Canada)
(1)	(2)	(3)	(4)
2	Woven cotton piece goods of a kind the importation of which is prohibited by the Control of Imports (Quota No. 45) Order, 1949 ( S.I. No. 330 of 1949 ), as amended.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 75% or four shillings the square yard.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say 50% or two shillings and eight-pence the square yard.
3	Woven woollen and synthetic and artificial fabrics of a kind the importation of which is prohibited by the Control of Imports (Quota No. 13) Order, 1935 (S.R. & O., No. 59 of 1935, as amended.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 75% or eighteen shillings the square yard.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 50% or twelve shillings the square yard.
4	Roman cement, Portland cement and any other hydraulic cement.	30%	20%
5	Superphosphates.	20%	Nil
6	Tyres for bicycles and tricycles (other than mechanically propelled bicycles and tricycles) of a kind the importation of which is prohibited by the Control of Imports (Quota No. 2) Order, 1934 (S.R. & O., No. 231 of 1934), as amended.	75%	50%
7	Wood screws of a kind the importation of which is prohibited by the Control of Imports (Quota No. 38) Order, 1939 (S.R. & O., No. 139 of 1939), as amended.	75%	50%

GIVEN under the Official Seal of the Government, this 4th day of August, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to impose Customs duties at the rates indicated on the following goods which are subject to quota or import licensing restrictions.

Description of Goods	Rates of Duty
Brushes, brooms and mops ... ...	75% (full), 50% (U.K. and other Commonwealth Countries) ad valorem.
Sparking plugs and certain parts of sparking plugs ... ... ...	50%, ad valorem. or 1/6d., the article whichever is the greater.
Laminated springs suitable for use as parts of vehicles ... ... ...	50% ad valorem.
Motor cars, motor cars chassis, commercial vehicles, commercial vehicle bodies and motor car body balloons	75% ad valorem.
Tyres and inner tubes for motor vehicles (including mechanically propelled bicycles and tricycles) ... ...	50% ad valorem.
Tyres and inner tubes for bicycles and tricycles (other that mechanically propelled bicycles and tricycles) ...	75% (full), 50% (U.K. and Canada) ad valorem.
Leather and rubber footwear ... ...	75% (full), 50% (U.K, and Canada) ad valorem.
Certain woven cotton piece goods ...	75% (full), 50% (U.K. and Canada) ad valorem, or 4/- (full) 2s. 8d. (U.K. and Canada) the square yard, whichever is the greater.
Certain woven woollen and synthetic and artificial fabrics ... ...	75% (full), 50% (U.K. and Canada) ad valorem, or 18/- (full), 12/- (U.K. and Canada) the square yard, whichever is the greater.
Cement ... ... ... ...	30% (full), 20% (U.K. and Canada) ad valorem.
Superphosphates ... ... ...	20% (full) ad valorem, nil (U.K. and Canada).
Wood screws ... ... ... ...	75% (full), 50% (U.K. and Canada) ad valorem.