No. 117/1933:

EMERGENCY IMPOSITION OF DUTIES (No. 16) ORDER, 1933.

EMERGENCY IMPOSITION OF DUTIES (No. 16) ORDER, 1933.

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. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 16) Order, 1933.

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) There shall be charged, levied, and paid on the importation into Saorstát Eireann on or after the 21st day of October, 1933, on every of the articles mentioned in this sub-paragraph a customs duty at the rate of an amount equal to twenty per cent. of the value of the article, that is to say:—

(a) on all articles of the nature of coats, wraps, costumes, dresses or blouses not knitted, nor proofed, nor made wholly or mainly of leather or of fur, suitable for wear by women and on all component parts and accessories of such articles;

(b) on all articles of the nature of personal clothing and wearing apparel made wholly or mainly of fur, other than gloves, and on all component parts and accessories of such articles.

(2) The duty imposed by this paragraph shall not be charged or levied on—

(a) any article or component part or accessory which is not chargeable with the duty imposed by Section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932); or

(b) any article which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or a member of his family or household.

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

DUBLIN.

This 20th day of October, 1933.