Imposition of Duties (Dumping and Subsidies) Act, 1968

Security for payment of provisional duty in case of glass containers.

17.—(1) The Minister may, whenever he so thinks fit, provide by order that glass containers of any kind specified in the order shall not be imported into the State unless security is given to the Revenue Commissioners in such form as the Revenue Commissioners may require for the payment in whole or in part of any provisional duty which may become payable on containers of that kind in pursuance of this Act.

(2) The extent of the security to be given pursuant to an order under this section in relation to the importation of any glass containers shall be specified in the order by the Minister after consultation with the Commission but shall not exceed fifty per cent of the value of the containers.

(3) Where security is given under this section in relation to the importation of any glass containers—

(a) in case a provisional duty is imposed on containers of the kind to which the security relates within thirty days after the giving of the security, it shall be charged and levied on the containers to which the security relates and the amount of the duty payable thereon shall be paid out of the security and shall not exceed the amount of the security, the balance (if any) of the security remaining after payment of the duty shall be discharged and the order providing for the giving of the security shall, in so far as it relates to containers of the kind on which the provisional duty is chargeable, expire, and

(b) in any other case, the security shall be discharged.

(4) The Commission or the Minister may request the Revenue Commissioners to discharge a security given under this section or to allow containers of a kind to which an order under this section applies to be imported into the State without giving the security provided for in the order, and the Revenue Commissioners shall comply with the request.

(5) A security under this section shall be deemed for the purposes of sections 15 and 16 of the Finance Act, 1952 , but not otherwise, to be a duty.