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S.I. No. 90/1938 - Emergency Imposition of Duties (No. 139) Order, 1938.

STATUTORY RULES AND ORDERS. 1938. No. 90.

EMERGENCY IMPOSITION OF DUTIES (No. 139) ORDER, 1938.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, by order 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 Ireland 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 Government, in exercise of the powers conferred on them by section 1 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, do hereby order as follows:—

1. This Order may be cited as the Emergency Imposition of Duties (No. 139) Order, 1938.

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

3. A duty of customs at the rates hereinafter mentioned shall be charged, levied, and paid on all articles of domestic or household use imported on or after the 5th day of April, 1938, which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing, but excluding articles which, in the opinion aforesaid, are toys or are designed, constructed, and suitable for use as fixtures or fittings.

4. The duty imposed by this Order shall be charged, levied, and paid at whichever of the following rates is applicable, that is to say:—

(a) on articles which, in the opinion of the Revenue Commissioners, are tableware (excluding teapots and coffee-pots and also excluding articles which, at importation, are fitted to metal frames or are mounted with metal)—at the rate of sixpence the article;

(b) on teapots and coffee-pots (whether imported with or without the lids thereof)—at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—

(i) the rate of an amount equal to seventy-five per cent. of the value of the article, or

(ii) one shilling and three pence the article;

(c) on articles to which neither of the foregoing subparagraphs of this paragraph is applicable—at the rate of forty-five shillings the hundredweight.

5. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate if made applicable as a preferential rate.

6. The duty imposed by this Order is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act and the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 29 in the First Schedule to the lastmentioned Act, and accordingly neither the said duty mentioned at the said reference number 34 nor the said duty mentioned at the said reference number 29 shall be charged or levied on any article imported on or after the 5th day of April, 1938, and while this Order continues to be in force.

7. 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 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.

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

DUBLIN.

This 2nd day of April, 1938.