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S.I. No. 390/1939 - Emergency Imposition of Duties (No. 203) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 390.

EMERGENCY IMPOSITION OF DUTIES (NO. 203) 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. 203) Order, 1939.

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

3. A duty of customs at the rate of ninepence the square yard shall be charged, levied, and paid on every of the following articles imported on or after the 20th day of December, 1939, that is to say, compositions which are made wholly or mainly of or from gypsum or calcium sulphate and which are imported in sheets or slabs.

4. The duty imposed by this Order is in lieu of the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 30 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 20th day of December, 1939, and while this Order remains in force.

5. The duty imposed by this Order shall not be charged or levied on any article chargeable with the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 8 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 157) Order, 1938 (Statutory Rules and Orders, No. 240 of 1938).

6. 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 is made applicable as a preferential rate.

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, 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).

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

Dublin,

This 19th day of December, 1939.