No. 31/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 28) ORDER, 1934.

EMERGENCY IMPOSITION OF DUTIES (No. 28) ORDER, 1934.

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. 28) Order, 1934.

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. This Order applies to articles imported on or after the 19th day of March, 1934.

4. In this Order the expression "motor car" has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928), and the expression "motor car body" has the same meaning as it has in Section 14 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

5.— (1) Where a number of articles imported at the one time consist collectively, in the opinion of the Revenue Commissioners, of a complete or substantially complete aggregate of parts for the chassis of a motor car and are shown to the satisfaction of the Revenue Commissioners to be imported for assembly in Saorstát Eireann, the importer may, if he so desires, pay in respect of the said articles a compounded customs duty of an amount equal to twelve and one-half per cent. of the total value of all the said articles making up the said aggregate.

(2) Whenever an importer is entitled and elects to pay under this paragraph a compounded customs duty on a number of articles, such compounded customs duty shall be charged, levied, and paid on the said articles in lieu and satisfaction of all duties of customs (whether imposed before or after the date of this Order) for the time being chargeable by any means on the said articles collectively or on any of them individually other than any duty (except motor car duty) chargeable on sparking plugs.

(3) For the purposes of this paragraph, the word "assembly" means assembly of a character and to an extent for the time being approved of by the Minister for Industry and Commerce.

6.— (1) Where a number of articles imported at the one time consist collectively, in the opinion of the Revenue Commissioners, of a complete or substantially complete aggregate of parts for a motor car body and are shown to the satisfaction of the Revenue Commissioners to be imported for assembly in Saorstát Eireann, the importer may, if he so desires, pay in respect of the said articles a compounded customs duty of an amount equal to twenty per cent. of the total value of all the said articles making up the said aggregate.

(2) Whenever an importer is entitled and elects to pay under this paragraph a compounded customs duty on a number of articles, such compounded customs duty shall be charged, levied, and paid on the said articles in lieu and satisfaction (save as is hereinafter mentioned) of all duties of customs (whether imposed before or after the date of this Order) for the time being chargeable by any means on the said articles collectively or any of them individually.

(3) Whenever an importer is entitled and elects to pay under this paragraph a compounded customs duty on a number of articles which includes a body shell wholly or substantially assembled, a customs duty of the amount of two pounds, ten shillings, shall be charged, levied, and paid in addition to the said compounded customs duty.

(4) For the purposes of this paragraph—

(a) a number of articles which includes a body shell painted, or upholstered, or fitted with glass, shall not be an aggregate of parts, and

(b) the word "assembly" means assembly of a character and to an extent for the time being approved of by the Minister for Industry and Commerce, and the word "assembled" shall be construed accordingly.

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

DUBLIN.

Dated this 16th day of March, 1934.