No. 167/1938:

CUSTOMS DUTIES (PREFERENTIAL RATES) (FRUIT IN WATER) ORDER, 1938.

CUSTOMS DUTIES (PREFERENTIAL RATES) (FRUIT IN WATER) ORDER, 1938.

WHEREAS it is enacted by section 3 of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), as adapted in consequence of the enactment of the Constitution, that where a duty of customs is imposed after the passing of that Act and the Act, resolution, or order imposing such duty appoints a particular rate of such duty to be the preferential rate thereof for the purposes of the said Act, the Government may by order in respect of articles chargeable with such duty and imported on or after a specified date not prior to the date of such order—

(a) appoint the countries to which such preferential rate shall apply, and

(b) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate for the time being applies:

AND WHEREAS by the Customs Duties (Preferential Rates) (Fruit in Water) Order, 1935 (Statutory Rules and Orders, No. 570 of 1935), made under the said section of the said Act, certain countries were appointed to be the countries to which the preferential rates mentioned in sub-section (3) of section 14 of the Finance Act, 1935 (No. 28 of 1935), shall apply in respect of articles chargeable with the duty of customs imposed by sub-section (2) of the said section 14:

NOW, the Government, in exercise of the powers conferred on them by section 3 of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), 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 follows:—

1. This Order may be cited as the Customs Duties (Preferential Rates) (Fruit in Water) Order, 1938.

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

3. In addition to the countries specified in the Customs Duties (Preferential Rates) (Fruit in Water) Order, 1935 (Statutory Rules and Orders, No. 570 of 1935), the United Kingdom of Great Britain and Northern Ireland, the Channel Islands and the Isle of Man shall be countries to which the preferential rates mentioned in sub-section (3) of section 14 of the Finance Act, 1935 (No. 28 of 1935), shall apply in respect of goods imported on or after the 19th day of May, 1938, and chargeable with the duty of customs imposed by sub-section (2) of the said section 14.

DUBLIN.

This 17th day of May, 1938.