S.I. No. 190/1939 - Emergency Imposition of Duties (No. 193) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 190.

EMERGENCY IMPOSITION OF DUTIES (No. 193) ORDER, 1939.

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. 193) Order, 1939.

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

3. A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 19th day of July, 1939, that is to say, paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say :—

(a) imitation parchment (including vegetable parchmentised paper),

(b) grease-proof paper,

(c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch,

(d) coated printing paper of all kinds including, in particular—

(i) chromo, enamel, flint, surface coated and marble paper,

(ii) paper of the kind commonly known as art paper, and

(iii) paper so coated or treated as to produce a surface which is an imitation of metal or leather,

(e) imitation art paper,

(f) printing paper containing mechanical pulp (including paper of the kind commonly known as newsprint),

(g) featherweight esparto printing paper,

(h) tinted printing paper which is not machine glazed and of which the value does not exceed three pence the pound,

(i) writing paper—

(i) which is burnished or friction glazed and is cream laid, or

(ii) of which the value does not exceed three pence the pound,

(j) cream wove bank paper—

(i) of which the value does not exceed three pence the pound, and

(ii) which is, when fully extended, of a weight equivalent to less than twenty-five pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches,

(k) tinted bank paper—

(i) of which the value does not exceed three pence and one farthing the pound, and

(ii) which is, when fully extended of a weight equivalent to less than twenty-five pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches,

(l) manifold bank paper,

(m) blotting paper,

(n) twinwire cartridge paper,

(o) duplex paper,

(p) hand-made paper,

(q) pastings paper,

(r) transparent cellulose wrapping paper,

(s) glazed transparent paper,

(t) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings,

(u) gummed paper,

(v) paper of a kind suitable for the decoration of walls or of ceilings,

(w) paper which permanently incorporates any textile material or to which any textile material is permanently affixed.

4. The duty imposed by this Order is in lieu of the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 19 in the First Schedule to that Act, and accordingly the latter duty shall not be charged or levied on any article imported on or after the 19th day of July, 1939, and while this Order continues to be in force.

5. The duty imposed by this Order is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act.

6. The duty imposed by this Order shall not be charged or levied on any article which is made from paper chargeable with this duty nor on any paper which is, at importation, used as packing or wrapping for another article nor on any article chargeable with the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 34 in the First Schedule to that Act.

7. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty-eight and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

8. 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

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

Dublin.

This 18th day of July, 1939.