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S.I. No. 217/1966 - Wholesale Tax (Exempted Imports) (No. 1) Order, 1966.

S.I. No. 217 of 1966.

WHOLESALE TAX (EXEMPTED IMPORTS) (No. 1) ORDER, 1966.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by section 11 (2) of the Finance (No. 2) Act. 1966 (No. 22 of 1966), hereby order as follows :

1. This Order may be cited as the Wholesale Tax (Exempted Imports) (No. 1) Order, 1966.

2. The articles specified in the Schedule to this Order are hereby declared to be articles not chargeable with wholesale tax on being imported into the State.

SCHEDULE.

PART I

Articles mentioned in the first column of the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order 1966 in the following chapters or at any of the following Tariff Headings.

Chapter 1, 2, 3, 4, 7, 8, 9, 10, 11, 12, 15 to 23 (inclusive), 27, 31, 86.

Tariff Heading Nos. 06.01, 06.02, 13.03 (A), 24.02, 25.05, 25.06 (A), 25.14, 25.15, 25.16, 25.17 (A), 25.17 (B) (2), 25.18 (A), 25.20 (A), 29.01, 29.44, 29.39, 30.03, 30.04, 30.05 (A), 30.05 (B), 34.03, 36.06, 38.07 (A), 38.08 (A), 39.09 (A) & (B), 38.10 (A), 38.18 (A) & (B), 38.19 (A) & (B), 39.07 (F) (1), 40.10 (A), 40.11 (A), 44.01, 44.07, 48.21 (K), 49.01 (A), 49.01 (C) (2), 49.03 (B), 49.04, 49.05, 59.01 (A), 59.02 (B), 60.02 (A), 60.02, (B), 60.02 (C), 60.03, 60.04, 60.05 (A) (1), 60.06 (C) (1), 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.09, 61.10, 62.05 (E), 62.05 (P), 64.01, 64.02, 64.03, 64.04, 64.05, 65.03, 65.04, 65.05, 65.06, 67.04 (A), 68.11 (A), 68.11 (B), 68.11 (D) (1), 68.08, 68.10 (A), 68.12 (B), 68.14 (A), 69.04, 69.05 (A), 69.07 (B) (1), 70.08 (A), 70.09 (B) (1), 70.14 (A) (2) (b), 70.14 (B) (1), 73.10, 73.11, 73.14, 73.15, 73.16, 73.21 (F), 73.21 (B), 73.21 (G), 73.21 (H), 73.27 (A), 73.28 (A), 73.25 (A), 73.35 (D) (1), 73.29 (A), 76.08 (C) (2) (a), 76.02, 76.03, 76.14 (A), 83.01 (A) (2), 83.02 (A), 84.06, 84.08 (A), 84.09, 84.10, 84.11, 84.17, 84.18 (A), 84.21 (A), 84.22, 84.23, 84.45, 84.46, 84.47, 84.48, 84.50, 84.56, 84.59 (C) (2), 84.60, 84.61 (B), 84.63 (B), 84.64 (A), 84.01, 85.01, 85.02 (A), 85.04 (B) (1), 85.08 (C) (1) 85.09 (A), 85.16, 85.18 (A), 85,19 (A), 85.24 (A), 85.26 (C), 87.01, 87.02 (A) (1), 87.02 (B) (Limited to vehicles for the carriage of more than 16 persons inclusive of the driver), 87.02 (C), 87.02 (D), (2) (b), 87.03, 87.06, 87.07, 87.08, 87.10 (A) (1), 87.11, 87.12, 87.13 (B), 87.14 (A) (B) (C) (D) (E) & (K) (except Caravans and Caravan Parts), 90.17, 90.18 (A), 90.19, 90.23 (A), 90.24 (A), 90.27 (A), 90.28 (A), 90.29 (B), 94.01 (A) (1).

PART II.

An article which is not declared in Part I of this Order or in any other Order made by the Minister for Finance under the powers conferred on him by subsection (2) of section 11 of the Finance (No. 2) Act, 1966 , to be an article not chargeable with tax, but which is imported in circumstances incidental to an activity which, in the opinion of the Revenue Commissioners, would be exempt if it took place entirely within the State.

GIVEN under my Official Seal, this 21st day of September, 1966.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

The purpose of this Order is to provide, in relation to goods imported into the State exemptions from Wholesale Tax corresponding to those which apply when similar goods are sold within the State.