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S.I. No. 235/1939 - Emergency Imposition of Duties (No. 200) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 235.

EMERGENCY IMPOSITION OF DUTIES (No. 200) ORDER, 1939.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Ireland on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, 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 Emergency Imposition of Duties (No. 200) Order, 1939.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. There shall be charged, levied, and paid on all paper imported on or after the 23rd day of August, 1939, which is, in the opinion of the Revenue Commissioners, of a kind suitable for the decoration of walls or of ceilings a duty of customs at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—

(a) the rate of an amount equal to twenty per cent. of the value of the article, or

(b) the rate of one penny and one halfpenny the linear yard.

4. The duty imposed by this Order is in lieu of the duty imposed by section 8 of the Finance Act, 1939 (No. 18 of 1939), and mentioned at reference number 6 in the First Schedule to that Act, and accordingly the latter duty shall not be charged or levied on any article imported on or after the 23rd day of August, 1939, and while this Order continues to be in force.

5. The duty imposed by this Order is in addition to and not in substitution for the following duties imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), that is to say, the duty mentioned at reference number 15 in the Second Schedule to that Act and the duty mentioned at reference number 16 in the said Second Schedule.

6. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the second column equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :—

(i) the rate of an amount equal to ten per cent. of the value of the article, or

(ii) the rate of one penny the linear yard ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

7. Where paper chargeable with the duty imposed by this Order is, in the opinion of the Revenue Commissioners, suitable for use as wallpaper border and comprises in its width two or more strips of such border, the length of such paper shall, when calculating the amount of the said duty, be taken to be the aggregate of the lengths of the several strips of such border included in the width of such paper.

8. 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 without payment of the duty imposed by this Order any articles chargeable with 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

9. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

Dublin.

This 22nd day of August, 1939.