No. 60/1932:

EMERGENCY IMPOSITION OF DUTIES (No. 1) ORDER, 1932.

EMERGENCY IMPOSITION OF DUTIES (No. 1) 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:

( a ) 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;

( b ) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such 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 for all purposes as the Emergency Imposition of Duties (No. 1) Order, 1932.

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.—(1) In this paragraph the expression "pigs' meat" includes the whole or any part of a pig's carcase, whether the same is or is not fresh or has or has not been cured or partially cured or has or has not been chilled or frozen.

(2) A duty of customs at the rate of eighty-four shillings the hundredweight shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 26th day of July, 1932, that is to say:—

( a ) all pigs' meat, except the heads, feet, skin, and bristles of pigs when imported separately from the rest of the carcase;

( b ) all products of pigs' meat, excluding sausages and sausage casings, and also excluding articles made from or with pig-skin or pig bristles;

( c ) sausages of all descriptions;

( d ) sausage casings of all descriptions imported unfilled.

(3) A duty of customs at the rate of forty-two shillings the hundredweight shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 26th day of July, 1932, that is to say, all pigs' heads and pigs' feet imported separately from the rest of the carcase, whether such heads or feet are or are not fresh or have or have not been cured or partially cured or have or have not been chilled or frozen.

(4) Where any article which, but for this sub-paragraph, would be chargeable with a duty imposed by this paragraph is shown to the satisfaction of the Revenue Commissioners to have been consigned from a country within the British Commonwealth of Nations and produced entirely in a country or countries within the British Commonwealth of Nations, such duty, in the case of an article chargeable with duty under sub-paragraph (2) of this paragraph, shall be charged, levied, and paid at the rate of fifty-six shillings the hundredweight in lieu of the rate mentioned in that sub-paragraph and, in the case of an article chargeable with duty under sub-paragraph (3) of this paragraph, shall be charged, levied, and paid at the rate of twenty-eight shillings the hundredweight in lieu of the rate mentioned in that sub-paragraph.

(5) Where it is shown to the satisfaction of the Revenue Commissioners that any lard which, but for this sub-paragraph, would be chargeable with a duty imposed by this paragraph is imported by a manufacturer of margarine for use in the manufacture in Saorstát Eireann of margarine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such lard to be imported without payment of such duty.

(6) Where the Revenue Commissioners are satisfied that any complete carcase of a pig which, but for this sub-paragraph, would be chargeable with a duty imposed by this paragraph complies with all the following conditions, that is to say:—

( a ) such carcase is imported from Northern Ireland by a farmer resident in Northern Ireland; and

( b ) the pig, whose carcase it is, was immediately before being killed, the property of such farmer; and

( c ) such carcase is imported for sale by the importer in a market town and is so imported on a day which is a market day in that town; and

( d ) on the day on which such carcase is imported not more than one other such carcase is so imported by such farmer,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such carcase to be imported without payment of such duty.

(7) The duties imposed by this paragraph, in so far as they are chargeable in respect of articles chargeable with the duty imposed by the Finance (Customs Duties) Act, 1932 (No. 5 of 1932), are in substitution for and not in addition to the said duty imposed by that Act.

4.—(1) A duty of customs of an amount equal to the value of the article shall be charged, levied and paid on every of the following articles imported into Saorstát Eireann on or after the 26th day of July, 1932, that is to say, all apparatus, machinery, and utensils which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the making of cheese.

(2) The duty imposed by this paragraph shall be charged and levied in addition to any other duty of customs however chargeable.

(3) 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 paragraph all or any articles 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.

5.—(1) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by section 3 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), with and subject to the following modifications in lieu of the modifications mentioned in the said section 3, that is to say, 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 three-fourths of the full rate was made applicable as a preferential rate and goods chargeable with the said duty imposed by the said section 3 were included in that list.

(2) Whenever the Revenue Commissioners are satisfied that any potatoes which, but for this sub-paragraph would be chargeable with the duty imposed by section 3 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), comply with all the following conditions, that is to say:—

( a ) such potatoes are imported from Northern Ireland by a farmer resident in Northern Ireland; and

( b ) such potatoes were grown by such importer on his farm in Northern Ireland; and

( c ) the quantity of such potatoes imported by such importer on any one day does not exceed ten hundredweights; and

( d ) such potatoes are imported for sale by the importer in a market town and are so imported on a day which is a market day in that town,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such potatoes to be imported without payment of the said duty imposed by the said section 3.

6.—(1) There shall be charged, levied, and paid, on the importation into Saorstát Eireann on or after the 26th day of July, 1932, of any article mentioned in the second column of the Schedule to this Order which is imported into Saorstát Eireann from the United Kingdom or is exported from the United Kingdom to any other country and thence brought into Saorstát Eireann, a duty of customs of the amount or at the rate (as the case may be) stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) 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.

(3) The duty imposed by this paragraph shall not be charged or levied in respect of any article which is chargeable with the duty imposed by paragraph 4 of this Order or which would be chargeable with that duty but for an exemption conferred by that paragraph.

(4) Where an article could be regarded as chargeable with two or more of the duties imposed by this paragraph, the following provisions shall have effect, that is to say:—

( a ) such article shall be liable to and chargeable with only that one of those duties in respect of which the greatest amount of duty would be payable;

( b ) where the same amount of duty is payable in respect of each of such duties, such article shall be liable to and chargeable with only such one of those duties as the Revenue Commissioners shall select;

( c ) where the same amount of duty is payable in respect of each of two or more of such duties and such amount is greater than the amount of duty payable in respect of any other such duty, such article shall be liable to and chargeable with only whichever of those duties in respect of which the same amount of duty is payable as the Revenue Commissioners shall select.

(5) 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 paragraph any articles 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) Articles which are shown to the satisfaction of the Revenue Commissioners to have been imported into and exported from the United Kingdom by way of transit only or to have been imported into the United Kingdom and exported therefrom in the same condition as that in which they were imported into the United Kingdom shall not be deemed to be exported from the United Kingdom within the meaning of this paragraph.

(7) In this paragraph the expression "the United Kingdom" means the United Kingdom of Great Britain and Northern Ireland, but does not include the Isle of Man.

7. The value of any article for the purposes of this Order shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

8.—(1) Any article chargeable with a duty imposed by this Order which is re-imported into Saorstát Eireann after exportation there-from shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either:—

( a ) that such article had not been imported prior to its exportation; or

( b ) that such article had been first imported prior to the 26th day of July, 1932; or

( c ) that such article had been first imported on or after the 26th day of July, 1932, and was not, at the time of such importation, liable to a duty imposed by this Order; or

( d ) that such article had been first imported on or after the 26th day of July, 1932, and that all duties imposed by this Order to which it was then liable had been paid.

(2) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of this paragraph.

9. 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.

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

DUBLIN,

This 25th day of July, 1932.

SCHEDULE.