S.I. No. 193/1940 - Emergency Imposition of Duties (No. 212) Order, 1940.

STATUTORY RULES AND ORDERS. 1940. No. 193.

EMERGENCY IMPOSITION OF DUTIES (No. 212) ORDER, 1940.

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. 212) Order, 1940.

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 26th day of June, 1940, that is to say :

Woven piece goods containing more than sixty per cent. by weight of cotton and not exceeding ten ounces in weight per square yard and which are not chargeable with either the duty imposed by the Emergency Imposition of Duties (No. 209) Order, 1940, the duty imposed by the Emergency Imposition of Duties (No. 210) Order, 1940, or the duty imposed by the Emergency Imposition of Duties (No. 211) Order, 1940.

4. Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any article chargeable with the duty imposed by this Order, that such article—

(a) has been subjected to a process of proofing, or

(b) has been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures orboth words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

(c) is chenille or brocade or velveteen or holland blind cloth, or

(d) is less than twelve inches in width and has two selvedges, or

(e) is cotton piece goods (other than tabling and towelling) of less than four ounces in weight per square yard, or

(f) is piqué cloth of cotton, other than cloth of a type suitable for use in the manufacture of dungarees or overalls, or

(g) is coutil of the type ordinarily used for the manufacture of corsets, or

(h) is suitable and intended for use for one or more of the following purposes and no other purpose, that is to say :—

(i) the upholstering or the covering of furniture, or

(ii) the manufacture of curtains, or

(iii) the upholstering of vehicles, or

(iv) the binding of books, or

(i) exceeds twenty-five inches in width and contains such quantity of silk or artificial silk, or of both silk and artificial silk, as forms a substantial proportion of the whole article, or

(j) is made partly of silk or of artificial silk, or of both silk and artificial silk, and does not exceed twenty-five inches in width, or

(k) is made partly of wool and is not less than five and one-half ounces in weight per square yard, or

(l) is less than five and one-half ounces in weight per square yard and contains such quantity of wool as forms a substantial proportion of the whole article,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the duty imposed by this Order or repay any such duty paid thereon at importation.

5. Any article chargeable with the duty imposed by this Order which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of theRevenue Commissioners, that such article was manufactured in the State and was exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing, and proofing, and did not undergo any other process of manufacture while so outside the State.

6. For the purpose of chargeability with the duty imposed by this Order, two or more towels joined together by the warp or weft yarns shall be deemed to be piece goods.

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 (other than cotton blanketing) 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. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that a person, who proposes to import, on or after the 26th day of June, 1940, any cotton blanketing chargeable with the duty imposed by this Order, is importing such cotton blanketing solely for use in the manufacture (either by himself or another person) within the State by way of trade of cotton blankets, the Revenue Commissioners may, if the Minister for Finance, after such consultation as aforesaid, so thinks proper, authorise by licence the said person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import such cotton blanketing without payment of the said duty, 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 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 thirty 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 of the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1938 (Statutory Rules and Orders, No. 185 of 1938), made under the said section 16 shall apply and have effect for the purpose of the said section 6 as applied by this paragraph, but subject to the modification that the reference contained in sub-paragraph (b) of paragraph 2 of the said Regulations to a proportion of value of twenty-five per cent. shall be construed as a reference to a proportion of value of fifty per cent.

10. The duty imposed by this Order is in lieu of the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 35 in the First Schedule to that Act so far as that duty is chargeable on articles chargeable with the duty imposed by this Order, and accordingly the said duty mentioned at the said reference number 35 shall not be charged or levied on any article imported on or after the 26th day of June, 1940, and chargeable with the duty imposed by this Order.

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

GIVEN under the Official Seal of the Government, this 25th day of June, 1940.

ÉAMON DE VALÉRA,

Taoiseach.