S.I. No. 215/1960 - Imposition of Duties (No. 99) (Socks of Man-Made Fibres) Order, 1960.


S.I. No. 215 of 1960.

IMPOSITION OF DUTIES (No. 99) (SOCKS OF MAN-MADE FIBRES) ORDER, 1960.

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. 99) (Socks of Man-Made Fibres) Order, 1960.

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 1st day of November, 1960, that is to say, socks and sockettes and the like (including ankle socks, infants' bootees and other footwear without applied sole) which are made wholly or mainly of manmade fibres.

3. The duty imposed by this Order shall be charged, levied and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:

(a) the rate of an amount equal to seventy-five per cent. of the value of the article,

(b) the rate of fifty shillings the dozen pairs of the articles.

4. 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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column 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 fifty per cent. of the value of the article,

(ii) the rate of thirty-three shillings and four pence the dozen pairs of the articles;

(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.

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. 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 chargeable with the duty imposed by this Order on payment of that duty at a rate equivalent to the rate at which the duty imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), was chargeable thereon immediately before the 1st day of November, 1960.

7. The duty imposed by the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

8. The duty imposed by this Order shall not be charged or levied on any article chargeable with the duty imposed by section 5 of and mentioned at reference number 5 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937).

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 25th day of October, 1960.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to impose a minimum duty of 50/-(full) 3¾d. (preferential—U.K. and Canada), the dozen pairs, on socks, sockettes and similar articles, which are made wholly or mainly of man-made fibres.