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S.I. No. 213/1939 - Emergency Imposition of Duties (No. 198) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 213.

EMERGENCY IMPOSITION OF DUTIES (No. 198) 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 :

AND WHEREAS it is also enacted by the said section, as so adapted, that the Government may, if and whenever they think proper, revoke any order previously made under that section :

AND WHEREAS the Emergency Imposition of Duties (No. 106) Order, 1936 (Statutory Rules and Orders, No. 215 of 1936), was made under the said section :

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. 198) 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 sixty 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 10th day of August, 1939, that is to say, harness, whether completely or partially manufactured, and saddlery, whether completely or partially manufactured, and parts of such harness or saddlery other than parts which do not consist of or contain leather and at the time of importation are not attached to any harness, whether completelyor partially manufactured, or to any saddlery, whether completely or partially manufactured, or to any part, containing or consisting of leather, of such harness or saddlery.

4. 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 the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. 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).

6. Whenever it is shown to the satisfaction of the Revenue Commissioners that the importation of any article chargeable with the duty imposed by this Order is temporary, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, permit such article to be so imported without payment of such duty or, where such duty has been paid on such importation, repay the amount of such duty.

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

8. The Emergency Imposition of Duties (No. 106) Order, 1936 (Statutory Rules and Orders, No. 215 of 1936), is hereby revoked as on and from the 10th day of August, 1939.

DUBLIN.

This 9th day of August, 1939.