S.I. No. 85/1958 - Imposition of Duties (No. 25) (Slide Fasteners) Order, 1958.

S.I. No. 85 of 1958.

IMPOSITION OF DUTIES (No. 25) (SLIDE FASTENERS) ORDER, 1958.

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. 25) (Slide Fasteners) Order, 1958.

2. The Emergency Imposition of Duties (No. 166) Order, 1938 ( S. R. & O. No. 324 of 1938 ), shall have effect as if paragraphs 3 and 4 were deleted and the following paragraphs were inserted, that is to say :

" 3. A duty of customs at the rate appropriate in accordance with paragraph 4 of this Order shall be charged, levied and paid on each of the following articles imported on or after the 8th day of April, 1958, that is to say :

(a) slide fasteners of the type commonly known as zipp fasteners,

(b) component parts of such slide fasteners which consist of a double row or chain of scoops, teeth or continuous spiral mounted on any material,

(c) component parts of such slide fasteners which consist of a single row or chain of scoops, teeth or continuous spiral mounted on any material, or

(d) component parts of such slide fasteners which consist of scoops, teeth or continuous spiral.

4. The duty imposed by this Order shall be charged, levied and paid—

(i) as respects the articles specified in subparagraphs (a) and (b) of paragraph 3 of this Order, at whichever of the following rates produces in each particular case the greater amount of duty, namely :

(I) the rate of an amount equal to sixty per cent. of the value of the article,

(II) the rate of three-halfpence for each inch or part of an inch of the length of the fastener or part,

(ii) as respects the articles specified in subparagraph (c) of paragraph 3 of this Order, at whichever of the following rates produces in each particular case the greater amount of duty, namely :

(I) the rate of an amount equal to sixty per cent. of the value of the article,

(II) the rate of three-farthings for each inch or part of an inch of the length of the part,

(iii) as respects the articles specified in subparagraph (d) of paragraph 3 of this Order at the rate of an amount equal to sixty per cent. of the value of the article.

4A. 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 articles specified in subparagraphs (a) and (b) of paragraph 3 of this Order in the said second column equal to whichever of the following rates produces in each particular case the greater amount of duty, namely :

(i) the rate of an amount equal to forty per cent. of the value of the article,

(ii) the rate of one penny for each inch or part of an inch of the length of the fastener or part,

and a rate were specified in the said fourth column opposite the mention of the articles specified in subparagraph (c) of paragraph 3 of this Order in the said second column equal to whichever of the following rates produces in each particular case the greater amount of duty, namely :

(i) the rate of an amount equal to forty per cent. of the value of the article,

(ii) the rate of one halfpenny for each inch or part of an inch of the length of the part,

and the rate of an amount equal to forty per cent. of the value of the article were specified in the said fourth column opposite the mention of the articles specified in subparagraph (d) of paragraph 3 of this Order in the said second column ;

(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.

4B. 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 article specified in paragraph 3 of this Order which was chargeable immediately before the 8th day of April, 1958, with the duty imposed by this Order on payment of the duty imposed by this Order at the rate which obtained immediately before the said 8th day of April, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 8th day of May, 1958,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 8th day of April, 1958, and

(c) the period of validity of any such licence does not exceed three months."

GIVEN under the Official Seal of the Government, this 1st day of April, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the imposition of minimum rates of Customs duty of 1½d. (full) 1d. (U.K. and Canada) per inch or part of an inch on certain slide fasteners and certain components of such slide fasteners and ¾d. (full) ½d. (U.K. and Canada) per inch or part of an inch on certain other components of such slide fasteners.