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General provisions in relation to orders.
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21.—(1) The matters by reference to which the description of goods in an order under this Act imposing a duty or levy is framed shall include either the country in which the goods were produced or the country from which the goods were exported to the State.
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(2) Subject to subsection (1) of this section, an order under this Act may include such provisions with respect to the description of the goods chargeable with duty or levy and with respect to the cases in which duty or levy is chargeable as may appear to the Government or the Minister, as the case may be, to be necessary and, in particular, but without prejudice to the generality of the preceding part of this section—
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(a) provisions limiting the description of the goods by reference to the particular persons by whom the goods were produced or who were concerned with the production of the goods in some specified manner,
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(b) provisions limiting the description of the goods to goods of a particular class, kind or description or to goods exported from or produced in a particular country or to a specified consignment of goods,
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(c) provisions defining the rate of duty by reference to value or weight or other measure of quantity,
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(d) provisions directing that duty be charged if more than a specified proportion of the value of the goods was added in a specified country or if any process or a specified process or processes was or were carried out in a specified country,
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(e) provisions directing that duty be charged for any period or periods, whether continuous or not, or without any limit of period, and
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(f) in connection with the commencement, variation or termination of a duty or levy provisions authorising repayments in respect of duty or levy where it is shown that conditions (if any) prescribed in the order are fulfilled.
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(3) A duty or levy may be imposed under this Act either with or without qualifications, limitations, drawbacks, allowances or exemptions.
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(4) A duty or levy imposed on goods under this Act shall be in addition to and not in substitution for any other duty or levy chargeable on the goods.
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(5) A duty imposed under this Act shall be placed under the care and management of the Revenue Commissioners.
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(6) An order under this Act made by the Government or the Minister may be amended or revoked by an order made by the Government or the Minister, as the case may be.
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