S.I. No. 212/1959 - Imposition of Duties (No. 83) (Fats and Oils) Order, 1959.

S.I. No. 212 of 1959.

IMPOSITION OF DUTIES (No. 83) (FATS AND OILS) ORDER, 1959.

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. 83) (Pats and Oils) Order, 1959.

2. A duty of customs at the rate of an amount equal to fifty 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 11th day of December, 1959, that is to say :

(a) fats and oils which are of any of the following descriptions and are not otherwise liable to duty, that is to say :

(i) are wholly or mainly derived from fish or marine animals and have been both hydrogenated and refined,

(ii) are wholly or mainly fixed fats or oils of vegetable origin,

(iii) are prepared and edible and consist wholly or mainly of—

(I) fixed vegetable fats or oils,

(II) fish or marine animal fats or oils, or

(III) a mixture of fixed vegetable fats or oils and fish or marine animal fats or oils, and

(b) fats and oils of any of the descriptions mentioned in subparagraph (a) of this paragraph which are worked by emulsification and are not otherwise liable to duty.

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

(a) fish liver fat or oil,

(b) fat or oil which has been either sulphurised or sulphonated,

(c) palm oil which has not been bleached or refined,

(d) tung or china wood oil,

(e) olive oil,

(f) castor oil,

(g) almond oil,

(h) croton oil,

(i) wheat germ oil,

(j) cocoa butter, or

(k) medicinal preparations.

4. 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 paragraph 2 of 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 thirty-three and one-third 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.

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 paragraph 2 of 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. Whenever the Minister for Finance, after consultation withthe 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 mentioned, as chargeable with duty, in paragraph 2 of this Order which was chargeable immediately before the 11th day of December, 1959, with the duty imposed by the Emergency Imposition of Duties (No. 257) Order, 1950 ( S.I. No. 234 of 1950 ), or the Emergency Imposition of Duties (No. 320) (Fats and Oils) Order, 1954 ( S.I. No. 1 of 1954 ), on payment of the duty imposed by this Order at the rate at which the duty chargeable thereon immediately before the 11th day of December, 1959, was chargeable immediately before that date, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 11th day of January, 1960,

(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 11th day of December, 1959, and

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

7. (1) The duties imposed by the Emergency Imposition of Duties (No. 257) Order, 1950 ( S.I. No. 234 of 1950 ), and the Emergency Imposition of Duties (No. 320) (Fats and Oils) Order, 1954 ( S.I. No. 1 of 1954 ), shall, as respects articles imported on or after the 11th day of December, 1959, be terminated.

(2) Nothing in subparagraph (1) of this paragraph shall affect the operation of paragraph 11 of the said Emergency Imposition of Duties (No. 320) (Fats and Oils) Order, 1954.

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 4th day of December, 1959.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order revokes the customs duties on refined vegetable, and refined fish and marine animal oils and fats and imposes in lieu a new composite and extended duty of 50% (full) 331/3% (preferential—U.K. and Canada) ad valorem on such oils and fats.