S.I. No. 190/1958 - Imposition of Duties (No. 42) (Wire Webbing, Netting and Fencing) Order, 1958.

S.I. No. 190 of 1958.

IMPOSITION OF DUTIES (No. 42) (WIRE WEBBING, NETTING AND FENCING) 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. 42) (Wire Webbing, Netting and Fencing) Order, 1958.

2. The duty of customs imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 8 in the First Schedule to that Act shall, in so far as it is chargeable on articles, imported on or after the 16th day of September, 1958, which are webbing, netting or fencing (excluding netting of hexagonal mesh) made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire and on component parts (made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire) of such articles, have effect as if :

(a) " Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :—

50 per cent. or fifty pounds the ton." were substituted for " 331/3% " in the third column of that Schedule at that reference number, and

(b) the following provisions were inserted in the fourth column of that Schedule at that reference number, namely :

" 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 the United Kingdom) Act, 1938 (No. 12 of 1938) shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act,and this Act and this reference number 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 said articles in the said second column equal to whichever of the following rates produces, in respect of each particular article the greater amount of duty, that is to say :—

(i) the rate of an amount equal to thirty-three and one-third per cent. of the value of the article,

(ii) thirty-three pounds six shillings and eight pence the ton ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid.

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 the second column at this reference number on payment of the duty mentioned at this reference number at the rate which obtained immediately before the 16th day of September, 1958, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 17th day of October, 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 16th day of September, 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 9th day of September, 1958.

ÉAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE

This Order provides for an increase in the Customs duty on certain wire webbing, netting and fencing from 331/3% (flat) ad valorem, to 50% (full) 331/3% (U.K. and Canada) ad valorem, or £50 (full) £33 6s. 8d. (U.K. and Canada) per ton, whichever is the greater.