S.I. No. 375/1947 - Personal Clothing and Wearing Apparel (Suspension of Customs Duty) Order, 1947.

STATUTORY RULES AND ORDERS. 1947. No. 375.

PERSONAL CLOTHING AND WEARING APPAREL (SUSPENSION OF CUSTOMS DUTY) ORDER, 1947.

The Government, in exercise of the powers conferred on them by the Supplies and Services (Temporary Provisions) Act 1946 , (No. 22 of 1946), hereby order as follows:—

1. This Order may be cited as the Personal Clothing and Wearing Apparel (Suspension of Customs Duty) Order, 1947.

2. (1) The duty of customs on articles to which section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended, apply is hereby suspended during the appointed period, except in so far as the said duty relates to articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, have not, before importation, been substantially worn or otherwise used:—

(a) hats and caps which, in the opinion of the Revenue Commissioners, are made wholly or mainly of felt and are completely or partially manufactured;

(b) articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur, and component parts, made wholly or mainly of fur, of articles of personal clothing and wearing apparel;

(c) gloves which, in the opinion of the Revenue Commissioners, are made wholly or mainly of leather or skin or of leather and skin and articles which, in the opinion aforesaid, are component parts, made wholly or mainly of leather or skin or of leather and skin, of gloves of any description;

(d) articles which, in the opinion of the Revenue Commissioners, are neckties suitable for wear by men or boys, excluding neckties which at importation are permanently made up.

(2) During the appointed period, the duty on the articles mentioned at subparagraphs (b), (c) and (d) of paragraph (l) of this Article shall be charged at the reduced rate of 37 ½% ad valorem in lieu of the rates of duty specified in the Third Schedule to the Finance Act, 1937 , as amended.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable in accordance with paragraph (2) of this Article, with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland," and as though the said articles were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) In this Article, the expression "the appointed period" means the period beginning on the 1st day of October, 1947, and ending on the 31st day of March, 1948.

GIVEN under the Official Seal of the Government, this 26th day of September, 1947.

ÉAMON DE VALÉRA,

Taoiseach.