S.I. No. 106/1954 - Emergency Imposition of Duties (No. 330) (Disinfectants, Etc.) Order, 1954.


S.I. No. 106 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 330) (DISINFECTANTS, ETC.) ORDER, 1954.

The Government, in exercise of the powers conferred on them by section I 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, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 330) (Disinfectants, etc.) Order, 1954.

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

3. A duty of customs shall be charged, levied and paid at the rate of fifty per cent. of the value of the article on the following articles imported on or after the 26th day of May, 1954—

(a) any article (not being a single substantially pure chemical element or compound) which is ordinarily used as a disinfectant or antiseptic, and which is suitable for such use either without any further process of preparation or on the mere addition of water, and which has as an active ingredient or as active ingredients any one or more of the following, that is to say, a coal tar derivative, pine oil, chloroxylenol or chlorocresol,

(b) any article (not being a single substantially pure chemical element or compound) which is ordinarily used as an insecticide, verminicide, vermicide, fungicide or weedkiller, and which is suitable for such use either without any further process of preparation or on the mere addition of water.

4. The duty imposed by this Order shall not be charged or levied on any of the following articles, that is to say, formaldehyde, formalin and fly-catchers.

5. 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 paragraph 3 of 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 paragraph 3 of this Order were mentioned in the third column ofthe said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to thirty-three and one-third 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 the regulations made under that Section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

6. 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 or, in the case of any such articles already imported, to take delivery thereof without payment of 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).

7. The duty imposed by this Order is in lieu of the duty imposed by section 9 of the Finance Act, 1940 (No. 14 of 1940), and mentioned at reference number 5 in the First Schedule to that Act and accordingly neither the latter duty, nor the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), on the articles mentioned in paragraph (a) in the second column of the First Schedule to that Act at reference number 12, shall be charged or levied on any article imported on or after the 26th day of May, 1954, and while this Order continues in force.

8. The duty imposed by this Order shall not be charged or levied on any article mentioned in paragraph (b) in the second column of the First Schedule to the Finance Act, 1934 (No. 31 of 1934), at reference number 12.

9. The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty imposed by this Order.

10. The duty imposed by this Order shall be in addition to and not in substitution for any duty which may be chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article.

11. Section 19 of the Finance Act, 1940 (No. 14 of 1940), and the Second Schedule to that Act, shall, as respects articles imported on or after the 26th day of May, 1954, have effect as if, in the thirdcolumn of Part I of the said Schedule at reference number 1, the following were substituted for the words in inverted commas, that is to say :

" (g) (i) Any article (not being a single substantially pure chemical element or compound) which is ordinarily used as a disinfectant or antiseptic, and which is suitable for such use either without any further process of preparation or on the mere addition of water, and which has as an active ingredient or as active ingredients any one or more of the following, that is to say, a coal tar derivative, pine oil, chloroxylenol or chlorocresol,

(ii) Any article (not being a single substantially pure chemical element or compound) which is ordinarily used as an insecticide, verminicide, vermicide, fungicide or weedkiller, and which is suitable for such use either without any further process of preparation or on the mere addition of water."

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 19th day of May, 1954.

SE?N F. LEMASS.

Tánaiste.