S.I. No. 82/1959 - Imposition of Duties (No. 63) (Electric Fluorescent Lighting Apparatus) Order, 1959.


S.I. No. 82 of 1959.

IMPOSITION OF DUTIES (No. 63) (ELECTRIC FLUORESCENT LIGHTING APPARATUS) 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. 63) (Electric Fluorescent Lighting Apparatus) Order, 1959.

2. A duty of customs at whichever of the rates specified in paragraph 3 of this Order is appropriate in each particular case shall be charged, levied and paid on each of the following articles imported on or after the 22nd day of May, 1959, that is to say :

(a) complete or substantially complete fluorescent tubes, (including fluorescent tubes without end caps) used for electric fluorescent lighting, and

(b) fixtures and fittings used for electric fluorescent lighting (excluding lampholders and control gear, other than chokes and transformers and any article incorporating a choke or transformer) and component parts of such fixtures and fittings.

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

(a) in respect of articles mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order, at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of an amount equal to sixty per cent. of the value of the article or the rate of seven shillings and sixpence the article, and

(b) in respect of articles mentioned in subparagraph (b) of paragraph 2 of this Order, at the rate of an amount equal to sixty per cent. of the value of the article.

4. The duty imposed by this Order shall not be charged or levied on—

(a) articles which are designed, constructed and intended for medical, surgical or scientific purposes or for stage lighting purposes, or

(b) articles chargeable with the duty imposed by section 15 of and mentioned at reference number 13 in the First Schedule to the Finance Act, 1938 (No. 25 of 1938).

5. The duties imposed by paragraph 3 of and mentioned at reference numbers 19 and 24, respectively, in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall, as respects articles imported on or after the 22nd day of May, 1959, be terminated.

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 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 a rate were specified in the fourth column of the said Schedule opposite the mention in the said second column of the articles mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order 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 forty per cent. of the value of the article, or

(ii) the rate of five shillings the article, and the rate of an amount equal to forty 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, as chargeable with duty, in subparagraph (b) of the said paragraph 2 ;

(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. 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 which are intended for use in a process of manufacture or for the equipment of an industrial undertaking or, in the case or 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).

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 any articles mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order and which were chargeable immediately before the 22nd day of May, 1959, with the duty imposed by the Imposition of Duties (No. 28) (Special Import Levy and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ) on payment of the duty imposed by this Order at the rate at which the duty chargeable thereon immediately before the 22nd day of May, 1959, was chargeable thereon immediately before that date, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 22nd day of June, 1959,

(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 22nd day of May, 1959, and

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

9. 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 15th day of May, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for (a) the amalgamation of the Customs duties of 60 % (full) 40 % (U.K. and Canada) ad valorem on Electric Fluorescent Tubes and on Fixtures and Fittings for Fluorescent Lighting, (b) the imposition of a minimum specific duty of 7/6d. (full) 5/- (U.K. and Canada) per tube on Electric Fluorescent Tubes and (c) the exclusion from Customs duty of certain component parts of fluorescent fittings which are not manufactured in this country.