S.I. No. 7/1936 - Emergency Imposition of Duties (No. 93) Order, 1936.


STATUTORY RULES AND ORDERS, 1936. No. 7.

EMERGENCY IMPOSITION OF DUTIES (No. 93) ORDER, 1936.

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, by order 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. This Order may be cited as the Emergency Imposition of Duties (No. 93) Order, 1936.

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. A duty of customs at the rate mentioned in the next following paragraph of this Order shall be charged, levied, and paid on every toy imported into Saorstát Eireann on or after the 18th day of January, 1936, which exceeds nine pence in value and is, in the opinion of the Revenue Commissioners, completely or substantially manufactured and either—

(a) is made wholly or mainly of wood, or

(b) is, in the opinion of the Revenue Commissioners, a soft toy not made wholly or mainly of rubber.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say, at the rate of an amount equal to fifty per cent. of the value of the article or the rate of one shilling the article.

5. The duty imposed by this Order, in so far as it is chargeable on toys made wholly or mainly of wood, is in substitution for the duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 16 (sub-paragraph (12) of paragraph (d) in the second column in the First Schedule to that Act as amended by Section 21 of the Finance Act, 1934 (No. 31 of 1934), and the Seventh Schedule (reference number 10) to that Act, and accordingly the said duty imposed by the said Section 1 and mentioned and amended as aforesaid shall not be charged or levied on any toy made wholly or mainly of wood which is imported into Saorstát Eireann on or after the 18th day of January, 1936.

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

DUBLIN.

This 17th day of January, 1936.