S.I. No. 14/1948 - Personal Clothing and Wearing Apparel (Customs Duty) Order, 1948.

S.I. No. 14 of 1948.

PERSONAL CLOTHING AND WEARING APPAREL (CUSTOMS DUTY) ORDER, 1948.

The Government, in exercise of the powers conferred on them by the Supplies and Services (Temporary Provisions) Act, 1946 (No. 22 of 1946), hereby order as folows :—

1. This Order may be cited as the Personal Clothing and Wearing Apparel (Customs Duty) Order, 1948.

2. In this Order—the expression " the operative date " means the 22nd day of January, 1948 ; the expression " the duty on personal clothing and wearing apparel " means the duty imposed by section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended at reference numbers 5, 8, 9, 10 and 11 in the First Schedule to the Finance (Agreement with the United Kingdom) Act, 1938 (No. 12 of 1938), at reference number 11 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), and by the Emergency Imposition of Duties (No. 183) Order, 1939 ( S. R. & O. No. 104 of 1939 ).

3. The Personal Clothing and Wearing Apparel (Suspension of Customs Duty) Order, 1947 ( S. R. & O. No. 375 of 1947 ), is hereby revoked as on and from the operative date.

4. (1) The duty on personal clothing and wearing apparel is, as regards articles imported on or after the operative date, hereby reduced as follows :—

(a) the rate " 37½ % " shall be substituted for the rate specified in the third column of Part I of the Third Schedule to the Finance Act, 1937 , at each of the following reference numbers, that is to say, 1, 2, 3, 4, 5, 6, 7, 9, 10, 13, 14 and 15,

(b) the rate " 25% " shall be substituted for the rate specified in the third column of Part I of the Third Schedule to the Finance Act, 1937 , at reference number 12,

(c) subsection (2) of Section 7 and Parts III and IV of the Third Schedule to the Finance Act, 1937 , as amended at reference number 11 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), shall be suspended, except in relation to hats and caps which, in the opinion of the Revenue Commissioners, are made wholly or mainly of felt and are suitable for wear by men or boys, and are completely or partially manufactured,

(d) section 6 of the Finance (Agreement with United Kingdom) Act, 1938 , shall be suspended as regards the articles mentioned in the second column of the First Schedule to that Act at reference numbers 5, 8, 9, 10 and 11,

(e) the provisions of section 8 of the Finance Act, 1919, shall apply to the duty on personal clothing and wearing apparel, as amended by this Order and in so far as it is chargeable on the articles mentioned in the second column of the Third Schedule to the Finance Act, 1937 , at reference numbers 1, 2, 3, 4, 5, 6, 7, 9, 10, 13, 14 and 15, 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 said articles were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(2) Paragraph (1) of this Article shall not apply to articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur or component parts, made wholly or mainly of fur, of articles of personal clothing and wearing apparel.

GIVEN under the Official Seal of the Government, this 20th day of January, 1948.

SEÁN F. LEMASS,

Tánaiste.