S.I. No. 78/1961 - Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961.

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. 105) (Motor Vehicles) Order, 1961.

2. This Order shall have effect as respects articles imported on or after the 20th day of April, 1961.

3.—(1) In this Order, unless the context otherwise requires—

" assembly " means assembly of a character and to an extent for the time being approved by the Minister for Industry and Commerce;

" body ", in relation to a motor vehicle, includes the floor, the cab or roof, and the seats of the vehicle;

" chassis ", in relation to a motor vehicle, includes the dashboard, scuttle-dash, windscreen, mudguards, lamps and, in the case of a motor vehicle which has not a body, other than a driver's seat, the driver's seat of the vehicle;

" commercial vehicle " means a motor vehicle which is primarily designed and constructed for the transport of goods (including burthen) and includes a hearse and an ambulance but does not include a vehicle designed, constructed and suitable for traction on a road by a mechanically propelled vehicle ;

" motor car " means a motor vehicle which is designed and constructed for the carriage of not more than nine persons (inclusive of the driver) but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle;

" motor tractor " means a motor vehicle which is constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not it contains subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods;

" motor vehicle " means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle, but does not include a vehicle which is a road roller or a road sweeper;

" omnibus " means a motor vehicle which is designed and constructed for the carriage of more than nine persons (inclusive of the driver) whether for reward or otherwise, but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

(2) 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) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule to this Order at a particular reference number a duty of customs (which shall be known and is referred to in this Order as motor vehicle duty) at the rate specified in column (3) of the said Schedule at that reference number.

(2) Where a percentage is stated in column (3) of the Schedule to this Order 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.

5.—(1) Where a number of articles (not including a body shell painted, upholstered or fitted with glass) mentioned, as chargeable with duty, in column (2) of the Schedule to this Order are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and are shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis and to be imported for assembly in the State, motor vehicle duty may, at the election of the importer of the articles, be charged, levied and paid on the articles at the rate (which shall be known and is referred to in this Order as the compounded rate) of—

(a) in case the articles are shown to consist collectively of a complete or substantially complete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to twelve and one-half per cent. of the value of the articles, and

(b) in any other case, an amount equal to twenty per cent. of the value of the articles,

in lieu of the rates specified in column (3) of the said Schedule opposite the mention of the articles in the said column (2), provided that the importer shall not elect to have motor vehicle duty paid at the rates specified in the said column (3) on some of the articles and at the compounded rate on the remainder of the articles.

(2) Where motor vehicle duty is charged, levied and paid on a number of articles at the compounded rate, the duty shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those articles either collectively with other articles or individually, other than a duty of customs mentioned in clauses (a) to (i) of subparagraph (1) of paragraph 11 of this Order.

(3) In this paragraph and in paragraph 8 of this Order " motor vehicle " does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle and " motor vehicle body " and " motor vehicle chassis " do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

6. Where it is shown to the satisfaction of the Revenue Commissioners that—

(a) any article, being a motor vehicle, is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or

(b) any article, being a motor tractor, is designed and constructed for use for agricultural purposes, or

(c) any article, being a component part or accessory of a motor vehicle, is intended to be or has been and is being used exclusively as a component part or accessory of a motor vehicle referred to in subparagraph (a) of this paragraph, or

(d) any article, being a component part or accessory of a motor vehicle, is a component part or accessory of a motor tractor referred to in subparagraph (b) of this paragraph, or

(e) an article is of a kind mainly used as a component part or accessory of a motor vehicle but is being imported for use for some other purpose,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the article to be imported without payment of motor vehicle duty or, where that duty has been paid on importation, repay the duty.

7. 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 chargeable with motor vehicle duty either, as the Minister for Finance, after consultation with the Minister for Industry and Commerce, shall think proper, on payment of motor vehicle duty at the rate of an amount equal to twelve and one-half per cent. of the value of the article or without payment of motor vehicle duty or, in the case of any such article already imported, to take delivery thereof either, as the Minister for Finance, after consultation with the Minister for Industry and Commerce, shall think proper, on payment of motor vehicle duty at the rate of an amount equal to twelve and one-half per cent. of the value of the article or without payment of motor vehicle 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.

8. Whenever, in the case of a number of articles (not including a body shell painted, upholstered or fitted with glass) which are imported in a manner specified in paragraph 5 of this Order and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit motor vehicle duty to be paid on the articles at the compounded rate which would be chargeable if the articles were shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis and to be imported for assembly in the State in lieu of the rates specified in column (3) of the Schedule to this Order opposite the mention of the articles in column (2) of that Schedule.

9. Whenever the Revenue Commissioners are satisfied as respects any motor vehicle which, immediately before the 20th day of April, 1961, could have been imported temporarily without payment of motor car duty, that that vehicle is being imported temporarily, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt that vehicle from motor vehicle duty for a limited period.

10. Motor vehicle duty shall not be charged or levied on any article on which the duty imposed by the Emergency Imposition of Duties (No. 235) Order, 1948 ( S.I. No. 285 of 1948 ) is chargeable unless that article is imported as one of a number of articles on which motor vehicle duty is chargeable at the compounded rate.

11.—(1) Motor vehicle duty shall not be charged or levied on any article chargeable with any of the following duties, that is to say:—

(a) the duty imposed by section 1 of and mentioned at reference number 31 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932),

(b) the duty imposed by the Emergency Imposition of Duties (No. 81) Order, 1935 ( S. R. & O. No. 576 of 1935 ),

(c) the duty imposed by section 8 of and mentioned at reference number 13 in the First Schedule to the Finance Act, 1939 (No. 18 of 1939),

(d) the duty imposed by the Emergency Imposition of Duties (No. 348) (Felting) Order, 1955 ( S.I. No. 101 of 1955 ),

(e) the duty imposed by the Emergency Imposition of Duties (No. 363) (Power-take-off Units, Hydraulic Pumps and Hydraulic Lifting Mechanisms) Order, 1956 ( S.I. No. 14 of 1956 ),

(f) the duty imposed by the Emergency Imposition of Duties (No. 365) (Plastic-coated Fabric) Order, 1956 ( S.I. No. 22 of 1956 ),

(g) the duty imposed by the Emergency Imposition of Duties (No. 382) (Furnishing Fabrics) Order, 1956 ( S.I. No. 197 of 1956 ),

(h) the duty imposed by the Imposition of Duties (No. 9) (Coil Springs) Order, 1957 ( S.I. No. 187 of 1957 ),

(i) the duty imposed by paragraph 3 of and mentioned at reference number 33 in 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 ).

(2) Where a number of articles on which motor vehicle duty is chargeable at the compounded rate includes any article chargeable with another duty, being one of the duties mentioned in clauses (a) to (i) of subparagraph (1) of this paragraph, that article shall be chargeable with that other duty and the value of that article shall not be reckoned in the computation of the total value of the articles on which motor vehicle duty at the compounded rate is chargeable.

12. Motor vehicle duty shall not be charged or levied on—

(1) safety belts for use in motor vehicles,

(2) engineers' hand tools, or

(3) mechanically self-propelled vehicles which are shown to the satisfaction of the Revenue Commissioners to be of any of the following descriptions and component parts and accessories of such vehicles, other than tyres and inner tubes, namely:

(a) excavating, levelling, boring or extracting machines,

(b) lifting, handling, loading or unloading machines,

(c) trucks or tractors designed and constructed for short distance transport or handling of goods or burthen in workshops, factories, warehouses or yards,

(d) dumpers (other than road dump trucks or tipping lorries),

(e) track-laying tractors,

(f) road paving machines.

13. The duty imposed by the Emergency Imposition of Duties (No. 118) Order, 1937 ( S. R. & O. No. 11 of 1937 ), is hereby varied by the substitution for subparagraph (a) of paragraph 4 of the following subparagraph :

" (a) motor vehicle duty ; "

14. Motor car duty is hereby terminated.

15. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE.

Paragraph 4.

Ref No.	Description of article liable to duty	Rate of duty
1.	Motor cars which—	22 2/9%
	(1) are of a value of not less than seven hundred and fifty pounds,
	(2) are completely assembled,
	(3) are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom (within the meaning of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938)) or Canada,
	(4) are suitable only for the carriage of persons or of persons and their personal luggage, and
	(5) are shown to the satisfaction of the Revenue Commissioners to be of a type which is ordinarily kept for the personal use of the owner and members of his family or household.
	Motor cars (including motor bicycles and motor tricycles) other than those mentioned, as chargeable with duty, at reference number 1 in this Schedule.	37½%

Ref. No.	Description of article liable to duty	Rate of duty
3.	Motor bicycle side cars and component parts (other than tyres and inner tubes) and accessories thereof.	25%
4.	Component parts and accessories, other than those mentioned, as chargeable with duty, at reference number 3 in this Schedule, of motor cars.	37½%
5.	Unused omnibuses and unused omnibus bodies.	50%
6.	Used omnibuses and used omnibus bodies.	150%
7.	Component parts and accessories of omnibus bodies.	50%
8.	Omnibus chassis and component parts and accessories thereof.	37½%
9.	Commercial vehicles and chassis of commercial vehicles and component parts and accessories of such chassis.	37½%
10.	Commercial vehicle bodies.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 50% or forty pounds the article.
11.	Component parts and accessories of commercial vehicle bodies.	50%
12.	Vehicles which are designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 50% or sixty pounds the article.
13.	Bodies of vehicles which are designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 50% or forty pounds the article.

Ref. No.	Description of article liable to duty	Rate of duty
14.	Component parts and accessories of bodies of vehicles which are designed, constructed and suitable for traction on a road by a mechanically propelled vehicle, excluding roof lights.	50%
15.	Chassis of vehicles which are designed, constructed and suitable for traction on a road by a mechanically propelled vehicle and component parts and accessories of such chassis, excluding unassembled parts and parts assembled solely by welding, soldering or other like process (other than tyres, inner tubes, chassis frames of caravans and of agricultural trailers and assembled component parts of such chassis frames).	37½%
16.	Motor tractor bodies whether imported attached to chassis or otherwise.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say: 50% or forty pounds the article.
17.	Motor tractor chassis which are complete or substantially complete and component parts and accessories thereof.	37½%
18.	Component parts and accessories of motor tractor bodies.	50%
19.	Motor vehicles, other than those mentioned, as chargeable with duty, at any of the preceding reference numbers in this Schedule and component parts and accessories of such motor vehicles.	37½%

GIVEN under the Official Seal of the Government, this 18th day of April, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The Order imposes a new customs duty on motor vehicles, parts and accessories the scope of which is similar to the combined scope of the previous customs duty and special import levies which have been revoked. In effect the new duty represents a consolidation and simplification of the former structure of the duty and levies on motor vehicles, parts and accessories.