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S.I. No. 513/1935 - Customs Duties (Preferential Rates) (Canned Fruit) Order, 1935.

STATUTORY RULES AND ORDERS. 1935. No. 513.

CUSTOMS DUTIES (PREFERENTIAL RATES) (CANNED FRUIT) ORDER, 1935.

WHEREAS it is enacted by section 3 of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), that where a duty of customs is imposed after the passing of that Act and the Act, resolution, or order imposing such duty appoints a particular rate of such duty to be the preferential rate thereof for the purposes of the said Act, the Executive Council may by order do, in respect of articles chargeable with such duty and imported into Saorstát Eireann on or after a specified date not prior to the date of such order, certain things and, amongst others, appoint the countries to which such preferential rate shall apply:

AND WHEREAS it is enacted by sub-section (1) of section 15 of the Finance Act, 1935 (No. 28 of 1935), that there shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:—

(a) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages—a duty of customs at the rate of four and four-fifths pence the pound;

(b) on all other fruits imported in syrup in sealed tins or cans—duty of customs at the rate of two and two-fifths pence the pound:

AND WHEREAS it is enacted by sub-section (2) of the said section 15 that the following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 , in respect of the several duties of customs imposed by the said sub-section (1) of the said section 15, that is to say:—

(a) in respect of the duty mentioned in paragraph (a) of the said sub-section (1)—the rate of four pence the pound;

(b) in respect of the duty mentioned in paragraph (b) of the said sub-section (1)—the rate of two pence the pound.

NOW, the Executive Council, in exercise of the powers conferred on them by section 3 of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited as the Customs Duties (Preferential Rates) (Canned Fruit) Order, 1935.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The Dominion of Canada, the Commonwealth of Australia, and the Union of South Africa are hereby appointed to be the countries to which the preferential rates mentioned in sub-section (2) of section 15 of the Finance Act, 1935 (No. 28 of 1935), shall apply in respect of articles imported on or after the 2nd day of November, 1935, and chargeable with a duty of customs imposed by sub-section (1) of the said section 15.

DUBLIN

This 1st day of November, 1935.