S.I. No. 195/1940 - Emergency Imposition of Duties (No. 214) Order, 1940.

STATUTORY RULES AND ORDERS. 1940. No. 195.

EMERGENCY IMPOSITION OF DUTIES (NO. 214) ORDER, 1940.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government 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 Ireland 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 Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follow :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 214) Order, 1940.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs at the rates hereinafter mentioned shall be charged, levied, and paid on all linen piece goods imported on or after the 26th day of June, 1940.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates is applicable, that is to say :—

(a) on linen woven piece goods which either are terry or are, in the opinion of the Revenue Commissioners, of a type ordinarily used in the manufacture of dungarees or similar protective garments for wear by men, bed sheets, bed ticks, or bed mattresses, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :—

(i) the rate of an amount equal to forty per cent. of the value of the article, or

(ii) four pence the square yard ;

(b) on all other linen woven piece goods, the rate of an amount equal to forty per cent. of the value of the article.

5. Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order at the rate specified in sub-paragraph (a) of paragraph 4, that such article is of a type ordinarily used in the manufacture of bedsheets and is coated or covered on one side or both sides with rubber or rubber solution, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such articles to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

6. Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order at the rate specified in sub-paragraph (b) of paragraph 4, that such article—

(a) has been subjected to a process of proofing involving the use of rubber or rubber solution, or

(b) has been subjected to a process of proofing not involving the use of rubber or rubber solution and is of a weight or less than fourteen ounces per square yard, or

(c) has been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

(d) is chenille or brocade or velveteen or holland blind cloth, or

(e) is less than twelve inches in width and has two selvedges, or

(f) is coutil of the type ordinarily used for the manufacture of corsets, or

(g) is suitable and intended for use for one or more of the following purposes and no other purpose, that is to say

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles, or

(iv) the binding of books,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

7. Any article chargeable with the duty imposed by this Order which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in the State and was exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing, and proofing, and did not undergo any other process of manufacture while so outside the State.

8. For the purpose of chargeability with the duty imposed by this Order, two or more towels joined together by the warp or weft yarns shall be deemed to be piece goods.

9. 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 duty imposed by this Order any articles chargeable with such 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

10. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and of the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1938 (Statutory Rules and Orders, No. 185 of 1938), made under the said section 16 shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

11. The duty imposed by this Order is in lieu of the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 35 in the First Schedule to that Act so far as that duty is chargeable on articles chargeable with the duty imposedby this Order, and accordingly the said duty mentioned at the said reference number 35 shall not be charged or levied on any article imported on or after the 26th day of June, 1940, and chargeable with the duty imposed by this Order.

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

Given under the Official Seal of the Government, this 25th day of June, 1940.

ÉAMON DE VALÉRA,

Taoiseach.