S.I. No. 194/1940 - Emergency Imposition of Duties (No. 213) Order, 1940.

STATUTORY RULES AND ORDERS. 1940. No. 194.

EMERGENCY IMPOSITION OF DUTIES (No. 213) 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, examptions, 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. 213) 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 sixty per cent. of the value of the articles 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 :—

Piece goods 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, the duty imposed by the Emergency Imposition of Duties (No. 211) Order, 1940, or the duty imposed by the Emergency Imposition of Duties (No. 212) Order, 1940, and which either are woven piece goods of cotton or are union piece goods consisting wholly of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair or camel hair), silk, and artificial silk.

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 involving the use of rubber or rubber solution, or

(b) has been subjected to a process of proofing not involving the use of rubber or rubber solution and is of a weight of less than fourteen ounces per square yard, or

(c) 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 or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or

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

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

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

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

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

(i) 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

(j) 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

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

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 the Revenue Commissioners, that such article was manufactured in theState 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, authosise 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 tection 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

9. 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.

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 articleimported 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.