S.I. No. 86/1958 - Imposition of Duties (No. 26) (Dyed Jute Yarns and Dyed Or Bleached Jute Piece Goods) Order, 1958.

S.I. No. 86 of 1958.

IMPOSITION OF DUTIES (No. 26) (DYED JUTE YARNS AND DYED OR BLEACHED JUTE PIECE GOODS) 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. 26) (Dyed Jute Yarns and Dyed or Bleached Jute Piece Goods) Order, 1958.

2. A duty of Customs at the rate appropriate in accordance with paragraph 3 of this Order shall be charged, levied and paid on each of the following articles imported on or after the 8th day of April, 1958, that is to say :

(a) jute piece goods exceeding four and one-half ounces in weight per square yard which are either bleached or dyed, excluding jute piece goods of any of the following descriptions, namely,

(i) carpets,

(ii) jute piece goods imported with goods of which they form packing, and

(iii) jute piece goods which have been subjected to a process of permanent painting or printing whereby there is permanently painted or printed thereon a bona fide design or pattern (excluding a design or pattern consisting of or containing words, figures or letters or any combination of words, figures and letters) covering the whole of the surface of the fabric or a substantial proportion thereof, and

(b) dyed jute yarns.

3. The duty imposed by this Order shall be charged, levied and paid—

(a) as respects the articles mentioned in subparagraph (a) of paragraph 2 of this Order, at the rate of an amount equal to seventy-five per cent. of the value of the article, and

(b) as respects the articles mentioned in subparagraph (b) of paragraph 2 of this Order, at the rate of an amount equal to twenty-two and one-half per cent. of the value of the article.

4. The duty imposed by the Emergency Imposition of Duties (No. 340) (Woven Artificial Textile and Union Fabrics) Order, 1954 ( S.I. No. 228 of 1954 ), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

5. 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 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 the rate of an amount equal to fifty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention in the said second column of the articles mentioned in subparagraph (a) of paragraph 2 of this Order, and the rate of an amount equal to fifteen per cent. of the value of the article were specified in the said fourth column opposite the mention in the said second column of the articles mentioned in subparagraph (b) of paragraph 2 of this Order ;

(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.

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 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).

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 1st day of April, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The above Order imposes Customs duties of 75% (full) 50% (preferential—U.K. and Canada) on dyed or bleached jute piece goods and 22 ½% (full) 15% (preferential—U.K. and Canada) on dyed jute yarns.