S.I. No. 25/1960 - Imposition of Duties (No. 85) (Toy Balloons) Order, 1960.

S.I. No. 25 of 1960.

IMPOSITION OF DUTIES (No. 85) (TOY BALLOONS) ORDER, 1960.

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. 85) (Toy Balloons) Order, 1960.

2. Paragraph 3 of and 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, as respects articles imported on or after the 10th day of February, 1960, have effect as if—

(a) in the third column of that Schedule at reference number 15—

" on articles other than toy balloons—60% ; on toy balloons—whichever of, the following rates produces in each particular case the greater amount of duty, that is to say : 60% or sixpence the dozen or part of a dozen articles " were substituted for " 60% ",

(b) in the fourth column of that Schedule at that reference number—

" on articles other than toy balloons—40% ; on toy balloons—

whichever of the following rates produces in each particular case the greater amount of duty, that is to say: 40% or fourpence the dozen or part of a dozen articles" were substituted for " 40% ", and

(c) in the fifth column of that Schedule at that reference number the following provision were inserted :

" 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 toy balloons chargeable with the duty mentioned at this reference number on payment of that duty at a rate equivalent to the rate which obtained in respect thereof immediately before the 10th day of February, 1960, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 12th day of March, 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 10th day of February, 1960, and

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

GIVEN under the Official Seal of the Government, this 3rd day of February, 1960.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to impose a minimum duty of 6d. (full), 4d. (preferential U.K. and Canada) the dozen articles, on toy balloons.