S.I. No. 205/1958 - Imposition of Duties (No. 46) (Adhesive Tape) Order, 1958.

S.I. No. 205 of 1958.

IMPOSITION OF DUTIES (No. 46) (ADHESIVE TAPE) 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. 46.) (Adhesive Tape) Order, 1958.

2. A duty of customs at the rate of an amount equal to sixty 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 14th day of October, 1958, that is to say :

(a) pressure sensitive, self-adhesive tape made wholly or mainly of artificial plastic material, and

(b) pressure sensitive, self-adhesive material suitable for conversion by cutting or a similar operation into an article mentioned as chargeable with duty, in subparagraph (a) of this paragraph.

3. The duty imposed by this Order shall not be charged or levied on—

(a) tape the backing of which consists of two or more different materials laminated together,

(b) reflector tape or material,

(c) tape or material which has an adhesive coating on both surfaces,

(d) tape or material designed and constructed for use exclusively for medical or surgical purposes, or

(e) textile material, foamed material or tape made wholly or mainly from textile material or foamed material.

4. Where an article mentioned, as chargeable with duty, in subparagraph (a) of paragraph 2 of this Order is imported in a dispenser, the value of the dispenser shall be reckoned in the computation of the value on which the duty imposed by this Order is chargeable.

5. 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).

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 forty 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. The duty imposed by this Order is in lien of any other duty which may be chargeable on the articles.

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 7th day of October, 1958.

EAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a customs duty of 60 % (full) 40% (preferential—U.K. and Canada) ad valorem on certain self-adhesive plastic tapes.