1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 1958
  4. S.I. No. 117/1958 - Imposition of Duties (No. 31) (Floor Coverings) Order, 1958.

S.I. No. 117/1958 - Imposition of Duties (No. 31) (Floor Coverings) Order, 1958.

S.I. No. 117 of 1958.

IMPOSITION OF DUTIES (No. 31) (FLOOR COVERINGS) 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. 31) (Floor Coverings) Order, 1958.

2. A duty of customs at the rate of an amount equal to sixty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 27th day of May, 1958, that is to say, floor coverings (including carpets, carpeting, rugs and mats) not exceeding twenty-eight square feet in area and containing a pile fabric material and any one of, or a combination of any of, the following, that is to say, rubber, imitation rubber, artificial rubber or artificial plastic, rubberised, or plasticised material.

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 as if the articles chargeable with that 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 the rate of an amount equal to forty 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. 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).

5. The duty imposed by section 11 of and mentioned at reference number 33 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

6. 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 27th day of May, 1958, with the duty imposed by section 11 of and mentioned at reference number 33 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), 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 27th day of May, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 26th 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 27th day of May, 1958, and

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

7. 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 20th day of May, 1958.

ÉAMON DE VALÉRA,

Taoiseach,

EXPLANATORY NOTE.

The effect of this Order is to amend the existing Customs duty on floor coverings to provide for a duty of 60% (full) 40% (pref.) on pile floor rugs which contain rubber, imitation rubber, artificial rubber or artificial plastic, rubberised or plasticised material.