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SOLR_PROP

Finance Act, 1962

Orders under Imposition of Duties Act, 1957.

22.(1) The power of the Government to make orders under section 1 of the Imposition of Duties Act, 1957 , shall include power—

(a) to make orders prescribing a form of customs tariff in accordance with which goods may be classified for the purpose of customs duties and for any other purpose, and to provide accordingly for goods to be classified in any way appearing to the Government to be convenient, having regard to the customs duties imposed or to be imposed under that Act, to other customs duties, to any exemption from, or qualification or limitation of, customs duty provided for by or under any Act, and to any international agreement relating to customs matters, and

(b) to place any form of customs tariff prescribed by virtue of this subsection under the care and management of the Revenue Commissioners,

and the power of the Government to revoke or amend orders under the said section 1 shall include power to revoke or amend orders made by virtue of this subsection.

(2) The power of the Minister for Finance to make orders under section 3 of the said Imposition of Duties Act, 1957 , shall include power to make orders (without the consent provided for in that section)—

(a) amending or revoking orders made by virtue of subsection (1) of this section where the amendments or revocations are for the purpose of amending any classification of goods (whether subject or not subject to a duty to which the said section 3 applies) in a form of customs tariff prescribed by virtue of the said subsection (1) and do not impose a customs duty on an article not otherwise subject to duty or vary in any manner or respect whatsoever the rate at which customs duty is chargeable on an article or provide, as respects an article not otherwise subject thereto, for any qualification, limitation, drawback, allowance, exemption or preferential rate in relation to customs duty or terminate or vary in any manner or respect whatsoever, as respects an article, any such qualification, limitation, drawback, allowance, exemption or preferential rate, and

(b) providing for any consequential amendments of an order made by virtue of the said subsection (1) necessitated by the making of orders under the said section 3,

and the power of the Minister for Finance to revoke or amend orders under the said section 3 shall include power to revoke or amend (without the consent provided for in that section) orders made by virtue of this subsection.

(3) (a) The power of the Government to make orders under paragraphs (b), (e) and (g) of section 1 of the said Imposition of Duties Act, 1957 , shall include power to make orders applying qualifications, limitations, allowances, exemptions or preferential rates in relation to any customs duty, excise duty or stamp duty, in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, and the power of the Government to make orders under the said paragraphs (b) and (e) shall include power to make orders applying drawbacks in relation to any such customs duty or excise duty, and the power of the Government to revoke or amend orders under the said section 1 shall include power to revoke or amend orders made by virtue of this subsection.

(b) Section 1 of the said Imposition of Duties Act, 1957 , is hereby amended by—

(i) the insertion in paragraph (d) after “limitations,” of “drawbacks,”, and

(ii) the insertion in paragraph (e) after “limitation,” of “drawback,”.