S.I. No. 110/1958 - Imposition of Duties (No. 30) (Bedding) Order, 1958.

S.I. No. 110 of 1958.

IMPOSITION OF DUTIES (No. 30) (BEDDING) ORDER, 1958.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 30) (Bedding) Order, 1958.

2. There shall, as respects articles imported on or after the 16th day of May, 1958, be charged, levied and paid on each of the following articles, namely, articles of bedding, whether completely or partially manufactured, including articles, whether imported separately or in the piece, which are bedspread centres, but excluding mattresses, rugs, filled quilts, unfilled quilt covers and bedding made wholly or mainly of rubber, a duty of customs which—

(a) in the case of blankets made wholly or mainly of wool, shall be at the rate of an amount equal to fifty per cent. of the value of the article,

(b) in the case of blankets, other than blankets of the kind described in subparagraph (a) of this paragraph, bed sheets and mattress covers, shall be at whichever of the following rates produces in each particular case the greater amount of duty, that is to say :

(i) an amount equal to fifty per cent. of the value of the article,

(ii) ten shillings the article,

(c) in the case of pillow cases and bolster cases, shall be at whichever of the following rates produces in each particular case the greater amount of duty, that is to say :

(i) an amount equal to fifty per cent. of the value of the article,

(ii) two shillings the article, and

(d) in the case of articles of bedding, other than articles of the kind described in subparagraphs (a), (b) and (c) of this paragraph, shall be at the rate of an amount equal to fifty per cent. of the value of the article.

3. 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, in so far as it is chargeable on articles, whether completely or partially manufactured, which are blankets made wholly or mainly of wool, as if the said articles 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 the rate of an amount equal to twenty-five per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column,

(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.

4. (1) The duty imposed by this Order shall not be charged or levied on any article of bedding which is made wholly of linen and which is not completely manufactured.

(2) For the purposes of this paragraph an article shall not be regarded as not made wholly of linen merely because the article has one or more than one hem sewn with thread which is not linen thread.

5. 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 or, in the case of any such articles already imported, to take delivery thereof without payment of 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).

6. The duty imposed by section 8 of and mentioned at reference number 27 in the First Schedule to the Finance Act, 1934 (No. 31 of 1934), shall, as respects articles imported on or after the 16th day of May, 1958, be terminated.

7. 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 any article mentioned, as chargeable with duty, in paragraph 2 of this Order which was chargeable immediately before the 16th day of May, 1958, with the duty imposed by section 8 of and mentioned at reference number 27 in the First Schedule to the Finance Act, 1934 (No. 31 of 1934), on payment of the duty imposed by this Order at the rate at which the duty imposed by the said section and mentioned at the said reference number was chargeable immediately before the 16th day of May, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 15th day of June, 1958,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 16th day of May, 1958, and

(c) the period of validity of any such licence does not exceed three months.

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

GIVEN under the Official Seal of the Government, this 9th day of May, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to amend the existing customs duty on bedding to provide for minimum rates of 10/- the article on bed sheets and blankets other than blankets made wholly or mainly of wool and of 2/- the article on pillow cases.