S.I. No. 127/1958 - Imposition of Duties (No. 33) (Door and Window Fittings) Order, 1958.

S.I. No. 127 of 1958.

IMPOSITION OF DUTIES (No. 33) (DOOR AND WINDOW FITTINGS) 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. 33) (Door and Window Fittings) Order, 1958.

2. A duty of customs at the rate of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 13th day of June, 1958, namely, articles, whether completely or partially manufactured, which are made wholly or mainly of metal and are :

(a) door fittings, other than furniture door fittings, of any of the following descriptions, namely :

(i) handles,

(ii) knockers, striking plates for knockers, letter plates, or any combination of such fittings,

(iii) centre knobs or plates therefor,

(b) window fittings of any of the following descriptions, namely :

(i) sash handles,

(ii) casement stays,

(iii) casement fasteners or striking plates therefor,

(c) sliding bolts exceeding three inches in length of any of the following descriptions, namely :

(i) flush bolts,

(ii) tower bolts,

(iii) barrel bolts,

or receivers therefor, excluding bolts or receivers made wholly or mainly of iron or steel or a combination of iron and steel,

(d) hat hooks, coat hooks, hat and coat hooks or wardrobe hooks, or

(e) component parts, other than springs, of any of the articles mentioned, as chargeable with duty, in the foregoing subparagraphs.

3. The duty imposed by section 8 of and mentioned at reference number 10 in the First Schedule to the Finance Act, 1939 (No. 18 of 1939), shall not be charged or levied on door fittings of any of the following descriptions, namely :

(a) handles of which the over-all length is not less than seven inches,

(b) letter-box plates,

(c) centre knobs,

(d) knockers,

(e) a combination or assembly of any two or more of the door fittings described in sub-paragraph (h) of paragraph 2 in the second column of that Schedule at that reference number.

4. The duty imposed by this Order shall not be charged or levied on any article chargeable with the duty imposed by the Emergency Imposition of Duties (No. 385) (Locks and Lock Fittings) Order, 1956 ( S.I. No. 229 of 1956 ).

5. The duty imposed by paragraph 3 of and mentioned at reference number 20 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall not be charged or levied on any article chargeable with the duty imposed by this Order.

6. 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 the rate of an amount equal to fifty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles 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.

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 or, in the case of any such articles already imported, to take delivery thereof without payment of 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

GIVEN under the Official Seal of the Government, this 6th day of June, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the imposition of a Customs duty of 75% (full) 50% (U.K. and Canada) ad valorem on the items of builders' hardware as specified in paragraph 2.