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S.I. No. 358/1936 - Emergency Imposition of Duties (No. 114) Order, 1936.

STATUTORY RULES AND ORDERS, 1936. No. 358.

EMERGENCY IMPOSITION OF DUTIES (No. 114) ORDER, 1936.

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 qualifications, 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 as the Emergency Imposition of Duties (No. 114) Order, 1936.

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 (in this Order referred to as the duty on cases) at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 5th day of December, 1936, that is to say, cases of the nature of trunks, suit-cases, or attaché cases for personal use (whether completely or partially manufactured and whether fitted or not fitted internally with articles for personal use) which, in the opinion of the Revenue Commissioners, are made of fibre-board, cardboard, pasteboard, strawboard, millboard, or similar material (whether lined or covered with any other material or not so lined or covered), but excluding any such case which is, in the opinion aforesaid, wholly or mainly coated or covered externally with leather permanently affixed to the article.

4. A duty of customs (in this Order referred to as the duty on material) at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 5th day of December, 1936, that is to say, material which, in the opinion of the Revenue Commissioners, is fibre-board, cardboard, pasteboard, strawboard, millboard, or similar material and is imported in the piece and has, in the opinion aforesaid, been notched, scored, grooved, or bent before importation and is, in the opinion aforesaid, suitable for use in the manufacture of articles chargeable with the duty on cases imposed by this Order.

5. The duty on cases imposed by 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) the rate of an amount equal to thirty-three and one-third per cent. of the value of the article, or

(b) whichever of the following rates is applicable, that is to say:—

(i) on cases which are not less than twenty inches in length (measured externally)—the rate of one shilling the case, or

(ii) on cases which are less than twenty inches in length (measured externally)—the rate of sixpence the case.

6. The duty on material imposed by 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) the rate of an amount equal to thirty-three and one-third per cent. of the value of the article, or

(b) whichever of the following rates is applicable, that is to say:—

(i) on boards of not less than twenty inches in length —the rate of ninepence the board, or

(ii) on boards of less than twenty inches in length—the rate of fourpence the board.

7. The duty on cases imposed by this Order shall not be charged or levied on any article which is chargeable with the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 39 in the First Schedule to that Act.

8. The duty on cases imposed by this Order is in lieu of the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 18 in the First Schedule to that Act, and the duty on material imposed by this Order is in lieu of the duty imposed by the said section 10 and mentioned at reference number 19 in the said First Schedule, and accordingly neither of the said duties mentioned respectively at the said reference numbers 18 and 19 shall be charged or levied on any article imported into Saorstát Eireann on or after the 5th day of December, 1936, and while this Order continues to be in force.

9. 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 a 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.

10. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

DUBLIN.

This 4th day of December, 1936.