S.I. No. 11/1959 - Imposition of Duties (No. 56) (Metal Containers) Order, 1959.


S.I. No. 11 of 1959.

IMPOSITION OF DUTIES (No. 56) (METAL CONTAINERS) ORDER, 1959.

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. 56) (Metal Containers) Order, 1959.

2. A duty of customs at the rate of an amount equal to fifty 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 3rd day of February, 1959, that is to say :

(a) reservoirs, vats, tanks, cisterns and containers of all kinds (other than butter churns) which—

(i) are designed and constructed for the storage, transport or processing of any material,

(ii) are made wholly or mainly of sheet or plate of any, or of any combination of any two or more, of the following materials, namely stainless steel, aluminium, an alloy of which aluminium is the main constituent or an alloy containing ten per cent. or more by weight of nickel,

(iii) have a capacity exceeding fifty gallons, and

(iv) are completely or substantially manufactured, and

(b) any of the articles, mentioned as chargeable with duty, in subparagraph (a) of this paragraph which are lined, heat-insulated or fitted with mechanical or thermal equipment.

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 werementioned 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 thirty-three and one-third 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 this Order shall not be charged or levied on any article chargeable with any other duty of customs, other than Special Import Levy or Special Import (No. 2) Levy.

6. 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 27th day of January, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 50% (full), 33 1/3% (U.K. and Canada) ad valorem on certain stainless steel, aluminium and nickel alloy vessels, vats and tanks.