S.I. No. 83/1960 - Imposition of Duties (No. 89) (Special Import Levies and Miscellaneous Customs Duties) Order, 1960.


S.I. No. 83 of 1960.

IMPOSITION OF DUTIES (No. 89) (SPECIAL IMPORT LEVIES AND MISCELLANEOUS CUSTOMS DUTIES) 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. 89) (Special Import Levies and Miscellaneous Customs Duties) Order, 1960.

2. This Order shall have effect in respect of articles imported on or after the 28th day of April, 1960.

3. In this Order, references to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) The Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ), shall have effect as if—

(a) the matter contained at reference numbers 3, 5, 11, 21, 23, 24, 27, 28, 29 and 47 in the Schedule were deleted,

(b) " 30," were inserted after " 29," (inserted by the Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 )) and ", 59 " were inserted after " 47 " (inserted by the said Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959) in clause (a) of subparagraph (1) of paragraph 3 and in subparagraph (a) of paragraph 5,

(c) at reference number 30 in the Schedule after " domestic use " the following were inserted :

" excluding—

(a) glassware of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration or for similar uses,

(b) paper doyleys,

(c) articles which are for personal or domestic use, are made of paper, papier maché, wax or artificial plastic material and are—

(i) cake decorations,

(ii) artificial flowers, or

(iii) wreaths,

(d) printed paper rolls, whether waxed or unwaxed,

(e) articles (whether containing or not containing musical movements) which are made of plaster of Paris, papier maché or artificial plastic material, are representations of houses, cottages, castles or similar buildings or of round towers and are suitable for domestic or household use, other than articles of a religious character,

(f) articles which are made of brass, are primarily ornamental in character and are suitable for domestic or household use, and

(g) fixtures and fittings for electric lighting which are suitable for domestic use and are made wholly or mainly of metal ".

(d) at reference number 35 in the Schedule " Fountain pens " were deleted.

(2) Special Import Levy shall be charged, levied and paid on component parts of any article mentioned at reference number 30 in the Schedule to the said Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956, at the rates at which it is chargeable, by virtue of the operation of subparagraph (1) of this paragraph, on that article.

5. The Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956 ( S.I. No. 210 of 1956 ), shall have effect as if—

(a) the matter contained at reference numbers 1, 16, 24, 25, 29 and 37 in the Schedule were deleted,

(b) the following clause were substituted for clause (a) of subparagraph (1) of paragraph 4 :

" (a) in the case of an article mentioned at reference number 19 in that Schedule and in the case of an article mentioned at reference number 20 in that Schedule which is salmon in sealed bottles, jars, kegs, pots, tins or cans (including salmon roes and salmon fish paste)—at the rate of an amount equal to twenty-five per cent. of the value of the article and in the case of an article mentioned at the said reference number 20 other than salmon in sealed bottles, jars, kegs, pots, tins or cans (including salmon roes and salmon fish paste)—at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article, and "

(c) " sixteen and two-thirds per cent. of the value of the article as respects any article mentioned at reference number 19 and any article mentioned at reference number 20 which is salmon in sealed bottles, jars, kegs, pots, tins or cans (including salmon roes and salmon fish paste) and the rate of an amount equal to twenty-five per cent. of the value of the article as respects any article mentioned at the said reference number 20 other than salmon in sealed bottles, jars, kegs, pots, tins or cans (including salmon roes and salmon fish paste) " were substituted for " sixteen and two-thirds per cent. of the value of the article as respects articles mentioned at reference numbers 1, 19, 24, 25, 29 and 37 and the rate of an amount equal to twenty-five per cent. of the value of the article as respects all other articles " (inserted by the Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 )) in subparagraph (a) of paragraph 6.

6. The Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 ( S.I. No. 163 of 1957 ), shall have effect as if the matter contained at reference number I in the Schedule were deleted.

7. The Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 ), shall have effect as if at reference number 9 in the Schedule ", doyleys " were inserted after " serviettes ".

8. Neither Special Import Levy nor Special Import (No. 2) Levy shall be charged or levied on picture frames.

9. The Emergency Imposition of Duties (No. 345) (Gloves) Order, 1955 ( S.I. No. 46 of 1955 ), shall have effect as if " 45s. 0d." were substituted for " 30s. 0d." in the third column of the Schedule at reference number 2.

10. Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by section 11 of and mentioned at reference number 15 in the Second Schedule to the Finance Act, 1935 (No. 28 of 1935), is intended for use in the printing of newspapers, periodicals or paper-covered novels, the Revenue Commissioners may,with the consent of the Minister for Industry and Commerce, and subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or may repay any such duty paid at importation.

11.—(1) In this paragraph—

" the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938) ;

" the Schedule " means the Schedule to this Order ;

" United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) (a) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule at a particular reference number a duty of customs at the rate stated in column (3) of the Schedule at that reference number.

(b) Where a rate (in this clause referred to as the preferential rate) is stated in column (4) of the Schedule at a particular reference number, clause (a) of this subparagraph shall, as respects any article of the kind mentioned in column (2) of the Schedule at that reference number which is shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or the Dominion of Canada, have effect as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number.

(c) Where a percentage is stated in column (3) or (4) of the Schedule at a particular reference number, then, as respects any article mentioned in column (2) of the Schedule at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

(d) An article shall not be deemed, for the purposes of this paragraph and the Schedule, to have been manufactured in a particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.

(3) Whenever it is stated in column (5) of the Schedule at a particular reference number that the special manufacture licensing provision applies to the duty mentioned at that reference number, the following provisions shall apply in relation to such duty :—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 said duty any articles chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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.

(4) Subject to subparagraph (3) of this paragraph, the provisions set forth in column (5) of the Schedule at a particular reference number shall have effect in respect of the duty mentioned at that reference number.

12. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE.

Paragraph 11.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special provisions.

(1)

(2)

(3)

(4)

(5)

1.

Pouffes and component parts of pouffes which are not otherwise liable to duty.

75%

50%

The special manufacture licensing provision applies to the duty mentioned at this reference.

The duty imposed by section 11 of and mentioned at reference number 26 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

Ref. No.

Description of article liable to duty

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special provisions.

(1)

(2)

(3)

(4)

(5)

2.

(a) Wire-spoked wheels which have an external diameter (exclusive of any tyres fitted thereto) of not less than four and one-half inches and not more than five and one-half inches,

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(b) disc wheels which are made wholly or mainly of iron or steel (other than cast iron) and have a rim width not exceeding three-quarters of an inch.

3.

(a) Fountain pens.

On fountain pens— nine pence the article.

On fountainpens— sixpence the article.

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(b) component parts of fountain pens which are barrels.

On barrels—fourpence and one half-penny the article.

On barrels—three pence the article.

(c) component parts made of artificial plastic material of fountain pens, other than barrels.

On plastic components other than barrels—three pence the article.

On plastic components other than barrels—two pence the article.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).>

Special provisions

(1)

(2)

(3)

(4)

(5)

4.

Articles which are for personal or domestic use, are made of paper, papier maché, wax or artificial plastic material and are—

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(a) (i) cake decorations,

The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the articles mentioned, as chargeable with duty, at this reference number

(ii) artificial flowers,

(iii) wreaths,

or

(b) component parts of the articles metioned in paragraph (a).

5.

Printed paper rolls, whether waxed or unwaxed, which are for personal or domestic use.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

Neither the duty imposed by section 11 of and mentioned at reference number 15 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), nor the duty imposed by the Imposition of Duties (No. 32) (Waxed paper) Order, 1958 ( S.I. No. 118 of 1958 ), shall be charged or levied on any article chargeable with the duty mentioned at this reference number.

Subject to the immediately preceding provision, the duty mentioned at this reference number shall not be charged or or levied on any article chargeable with any other duty.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).>

Special provisions

(1)

(2)

(3)

(4)

(5)

6.

(a) Articles (whether containing or not containing musical movements) which are made of plaster of Paris, papier maché or artificial plastic material, are representations of houses, cottages, castles or similar buildings or of round towers and are suitable for domestic or household use, other than articles of a religious character,

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(b) component parts which are made of plaster of Paris, papier macheé or artificial plastic material of the articles mentioned, as chargeable with duty, in paragraph (a).

7.

Articles which are made of brass, are primarily ornamental in character and and are suitable for domestic or household use and components parts which are made of brass of such articles.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

The duty mentioned at this reference number is in lieu of 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), in so far as the latter duty is chargeable on the articles mentioned at this reference number and, accordingly, the latter duty shall not be charged or levied on any article mentioned as chargeable with duty, at this reference number.

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special provisions.

(1)

(2)

(3)

(4)

(5)

Subject to the immediately preceding provision, the duty mentioned at this reference number shall not be charged or levied on any article chargeable with any other duty.

8.

Refrigerators suitable for domestic use and component parts thereof excluding the following component parts, that is to say—

60%

40%

The special mannufacture licensing provision applies to the duty mentioned at this reference number.

(a) motors,

(b) compressors for use with motors exceeding ten horse power,

(c) switches,

(d) valves,

(e) sheets and slabs of cork,

(f) ice cream mixing gear,

(g) jars, platters and similar containers made of glazed earthenware, and

(h) component parts of the articles mentioned in paragraphs (a) to (g).

9.

(a) Coffee percolators suitable for domestic use in which an electrical

25%

162/3%

The special manufacture licensing provision applies to the duty mentioned at

Ref. No.

Description of article liable to duty.

Full rate of duty.

Preferential rate of duty (United Kingdom and Canada).

Special provisions.

(1)

(2)

(3)

(4)

(5)

heating element is incorporated and which are designed and constructed for the use of heat produced solely by means of electricity.

this reference number.

The duty mentioned at this reference number shall not be charged or levied on sny article chargeable with the duty imposed by the Emergency Imposition of Duties (No. 138) Order, 1938 ( S. R. & O. No. 89 of 1938 ), or the duty imposed by section 9 of and mentioned at reference number 1 in the First Schedule to the Finance Act, 1940 (No. 14 of 1940).

(b) component parts of the articles of the articles mentioned as chargeable with duty, in paragraph (a).

10.

Fixtures and fittings for electric lighting which are suitable for domestic use and are made wholly or mainly of metal and component parts made wholly or mainly of metal of such articles, excluding articles designed, constructed and intended for medical, surgical or scientific purposes or for stage lighting purposes.

45%

30%

The special manufacture licensing provision applies to the duty mentioned to the duty mentioned at this reference number.

The duty mentioned at this reference number shall not be charged or levied on fixtures or fittings used for electric fluorescent lighting or on component parts of such fixtures or fittings.

GIVEN under the Official Seal of the Government, this 26th day of April, 1960.

SEAN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The main effects of the Order are :—

(i) to remove the special import levies from razors and blades, motor mowers, clothing and apparel, trunks, suitcases, etc., furniture, toys, sports goods, filament lamps, electrothermic etc. appliances, fresh fruit, tulle and other net fabrics, made-up articles of tulle, ink, duplicator stencils, etc., sheets and slabs of fibre and to remove the duty from bananas ;

(ii) to reduce the levies on fancy articles and perfumery to 45% full (30% pref.) and the levy on tinned salmon to 25% full (16 2/3% pref.) ;

(iii) to enable newsprint to be exempt from duty in certain circumstances ;

(iv) to replace the existing levies on domestic refrigerators, light fittings and fixtures, fountain pens and certain parts and certain fancy articles by permanent duties with, in most cases, special duty free licensing provisions ; and

(v) to impose or increase protective duties on the following articles which fall under general headings from which levy has been removed—gloves made of synthetic or artificial textile, pouffes, wheels for toy prams, scooters etc. and domestic coffee percolators.