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S.I. No. 333/1934 - Emergency Imposition of Duties (No. 56) Order, 1934.

STATUTORY RULES AND ORDERS. 1934. No. 333.

EMERGENCY IMPOSITION OF DUTIES (No. 56) ORDER, 1934.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, by order impose, whether with or without qualification, limitations, drawbacks, allowances, exemptions or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 56) Order, 1934.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. A duty of customs at the rate mentioned in the next following paragraph of this Order shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 10th day of November, 1934, that is to say:

(a) toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly, hair-dyes, and articles chargeable with the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 13 in the First Schedule to that Act or the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 12 in the First Schedule to that Act, and

(b) perfumery, excluding perfumed spirits and essential oils.

4. The duty imposed by the next preceding paragraph of this Order shall be charged, levied, and paid at whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:—

(a) at the rate of an amount equal to fifty per cent. of the value of the article, or

(b) at the rate of five shillings the pound, if the article is prescribed in the official import list to be entered on importation by weight, or the rate of two pounds ten shillings the gallon, if the article is prescribed in the official import list to be entered on importation by measure.

5. The duty imposed by this Order is in addition to and not in substitution for any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article.

6. Neither the duty imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932 (Statutory Rules and Orders, No. 112 of 1932), and mentioned at reference number 6 in the Schedule to that Order, nor the duty imposed by paragraph 5 of the Emergency Imposition of Duties (No. 51) Order, 1934 (Statutory Rules and Orders. No. 267 of 1934), shall be charged or levied on any article chargeable with the duty imposed by this Order.

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 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.

8. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 9th day of November 1934.