S.I. No. 71/1932 - Emergency Imposition of Duties (No. 3) Order, 1932.

STATUTORY RULES AND ORDERS. 1932. No. 71.

EMERGENCY IMPOSITION OF DUTIES (No. 3) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others, impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty:

NOW the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1 Interpretations.

1.—This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 3) Order, 1932.

2 Short title.

2.—The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3 Duty on tinned meat and poultry.

3.—(1) A duty of customs at the rate of eighty-four shillings per hundred-weight shall be charged, levied and paid on every of the following articles imported into Saorstát Eireann on or after the 1st day of September, 1932, that is to say, every article which complies with all the following conditions, namely—

(a) is or is made wholly or mainly from meat, poultry, or a wild bird, and

(b) is imported in a sealed bottle, jar, tin, can or other container, and

(d) is not a soup.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this paragraph with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though goods chargeable with the duty imposed by this paragraph were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) The duty imposed by this paragraph in respect of any article shall be in addition to and not in substitution for any other duty chargeable in respect of such article.

(4) In this paragraph—

the word "meat" means any part (including offals) of the carcase of any bovine animal or sheep (including a lamb) being a part which is capable of being used as food for human consumption.

4 Imposition of duties in Schedule.

4.—(1) There shall be charged, levied and paid on every of the articles mentioned in the second column of the Schedule to this Order imported into Saorstát Eireann on or after the 1st day of September, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to every duty mentioned in the Schedule to this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Schedule to this Order is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.

(3) The provisions (if any) set forth in the fifth column of the Schedule to this Order opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this paragraph on such article.

(4) The duty imposed by this paragraph in respect of any article shall be in addition to and not in substitution for any other duty chargeable in respect of such article.

5 Licence to import without payment of duty.

5. Whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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 goods chargeable with the said duty either, as the Revenue Commissioners shall specify in such licence, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

6 Breach of condition.

6. If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under this Order, he shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

7 Care and management of duties.

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

Dublin.

This 31st day of August, 1932.

SCHEDULE

Ref. No.	Articles liable to Duty	Rate of Duty	Preferential Rate of Duty	Special Provisions
1	Eggs in shell ... ...	per each 120 eggs 12s.	Rate 120 eggs 8s.	—
2	(a) Liquid or dried eggs; and (b) egg powders, egg substitutes and custard powders (whether containing or not containing eggs).	per cwt. 60s.	per cwt. 45s.	Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with this duty, section 7 of the Finance Act, 1901, shall not apply in respect of the quantity of such article contained in such goods.
3	(a) Vegetables (other than potatoes) which are either— (i) fresh vegetables, excluding fresh tomatoes and cucumbers; or (ii) dried vegetables, excluding dried onions, green peas and beans; or (iii) vegetables in sealed bottles, jars, tins or cans; or (iv) pickled vegetables, and	per lb. 1s.	per lb. 8d.	Where any imported manufactured or prepared goods contain as a part or ingredient thereof any article chargeable with this duty section 7 of the Finance Act, 1901, shall not apply in respect of the quantity of such article contained in such goods.
	(b) preparations consisting wholly or mainly of vegetables (other than potatoes).