S.I. No. 45/1956 - Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956.

S.I. No. 45 of 1956.

EMERGENCY IMPOSITION OF DUTIES (NO. 370) (SPECIAL IMPORT LEVY) ORDER, 1956.

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, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956.

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

3.—(1) There shall be charged, levied and paid on each of the articles mentioned in the Schedule to this Order imported on or after 14th March, 1956, a duty of customs (to be known and in this Order referred to as Special Import Levy) at whichever of the following rates is appropriate, that is to say :—

(a) in the case of an article mentioned in Part I or Part II of that Schedule—at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article,

(b) in the case of an article mentioned at reference number 64 in that Schedule—at the rate of an amount equal to fifteen per cent. of the value of the article,

(c) in the case of an article mentioned at reference number 65 in that Schedule—at the rate of an amount equal to five per cent. of the value of the article,

(d) in the case of an article mentioned at reference number 66 in that Schedule—the rate of five-sixths of one penny the article,

(e) in the case of an article mentioned at reference number 67 in that Schedule—the rate of one penny the article, and

(f) in the case of an article mentioned at reference number 68 in that Schedule—the rate of four and four-fifths pence the pound as respects strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages and the rate of two and two-fifths pence the pound as respects all other fruits.

(2) Special Import Levy in respect of any article shall be in addition to and not in substitution for any other duty chargeable in respect of the article notwithstanding anything to the contrary in any statute or instrument made under statute.

(3) Where, apart from this Order, an article is chargeable with a duty of customs and that duty is restricted to articles not otherwise liable to duty, this Order shall not operate so as to render the article not chargeable with that duty.

4. This Order shall not apply in relation to any article which has arrived in the State before the 14th day of March, 1956.

5. 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, so far as it is chargeable on the articles mentioned at reference numbers 1 to 63 in the Schedule to this Order, as if those articles were mentioned in the second column of the First Schedule to that Act, and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to twenty-five per cent. of the value of the article were specified in the fourth column of the said First Schedule opposite the mention of those articles in the said second column,

(b) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 , shall apply and have effect in relation to the duty imposed by this Order, so far as it is chargeable on the articles mentioned at reference number 68 in the Schedule to this Order, as if those articles were mentioned in the second column of the First Schedule to that Act, and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said articles in the said second column, and the rate of four pence the pound as respects strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages and the rate of two pence the pound as respects all other fruits were specified in the fourth column of the said First Schedule opposite the mention of those articles in the said second column and as if the reference to the Dominion of Canada in the said section 6 included a reference to the Commonwealth of Australia and the Union of South Africa, and

(c) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

6. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order, so far as it is chargeable on the articles mentioned at reference number 67 in the Schedule to 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 Second Schedule to that Act contained a list of goods to which three-quarters of the full rate is made applicable as a preferential rate and the articles mentioned at the said reference number were included in that list.

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

SCHEDULE.

ARTICLES CHARGEABLE WITH SPECIAL IMPORT LEVY.

PART I.

Ref. No.	Articles.
1	Table and kitchen cutlery, including blanks and steels.
2	Penknives, pocketknives and sheath knives.
3	Razors and blades and blanks therefor.
4	Photographic apparatus and accessories thereof.
5	Lawn mowers.
6	Mechanical lighters and similar lighters, including chemical and electrical lighters.
7	Electrical apparatus of the following descriptions for domestic use :—
	(a) vacuum cleaners,
	(b) hair driers,
	(c) food mixers
	(d) shavers,
	(e) hair clippers, and
	(f) blankets and warming pads.
8	Electrical bells, including buzzers and chimes.
9	Electric hand lamps and torches.
10	Washing machines for domestic use.
11	Refrigerators for domestic use.
12	Radio and television receiving sets and accessories.
13	Radio gramophones.
14	Musical instruments (including pianolas and similar instruments) and accessories thereof.

Ref. No.	Articles.
15	Gramophones and gramophone records.
16	Record players.
17	Music rolls.
18	Clocks.
19	Watches, watch straps and watch bracelets.
20	Portable vacuum flasks, jugs and other like articles.
21	New articles of personal clothing or wearing apparel, whether completely or partially manufactured, including handkerchiefs, but excluding—
	(a) boots and shoes and other external footwear,
	(b) handkerchiefs made wholly of linen,
	(c) shirts and shirt collars,
	(d) articles of any of the following descriptions which are made wholly or mainly of wool and are wholly or mainly knitted or made of knitted fabric :
	(i) hose and half-hose,
	(ii) undergarments,
	(iii) cardigans, pullovers, jerseys, blouses and similar articles, and
	(iv) gloves,
	(e) any article of a surgical or medical character (other than an article of sanitary wear) intended to be worn because of or as a preventive against or remedy for any physical ailment or defect,
	(f) any article which is designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.
22	Pipes for smoking, cigar and cigarette holders, cigar and cigarette cases, and ashtrays.
23	Trunks, suit cases, hat boxes, travelling bags, haversacks, knapsacks, rucksacks, kitbags, handbags, wallets, purses, satchels, brief cases, collar boxes, dressing cases, pouches, toilet bags and similar articles.
24	Articles of furniture (including garden furniture and office furniture), mattresses and mattress supports.
25	Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents and garden and similar umbrellas).
26	Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like.
27	Toys including working models of a kind used for recreational purposes ; equipment for parlour, table and funfair games for adults or children (including billiard tables and pin-tables and table tennis requisites).
28	Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games, excluding external footwear.

Ref. No.	Articles.
29	Fixtures and fittings for interior lighting, including table and floor standards, brackets, pendants, candelabra and electroliers and lanterns, shades, bowls, reflectors and other illuminating glassware, excluding oil lamps and lamp chimneys.
30	Fancy or ornamental articles of any material for personal or domestic use.
31	Precious and semi-precious stones and pearls.
32	Precious metals and rolled precious metals which have been worked or partially worked, excluding bullion and coin.
33	Articles of jewellery and goldsmiths' and silversmiths' wares.
34	Imitation jewellery.
35	Fountain pens, ball-point pens (including refills), propelling and sliding pencils and pencil leads.
36	Component parts of articles mentioned at any of the foregoing reference numbers in this Part of this Schedule.

PART II.

Ref. No.	Articles.
37	Meat and meat preparations (including soups, extracts, essences and juices) suitable for human consumption.
38	Edible nuts, fresh or dried, whole, sliced, chopped, pulped, grated, peeled or shelled.
39	Chocolate and other food preparations made from or containing cocoa.
40	Pickles, sauces and mixed condiments.
41	Spices.
42	Non-alcoholic beverages.
43	Cordials.
44	Prepared fruit juices.
45	Prepared vegetable juices.
46	Photographic films, plates, paper, cloth and cards, which have been sensitized, excluding cinematograph film.
47	Electric filament lamps and fluorescent tubes.
48	Hollow-ware of domestic or household use made wholly or mainly of non-ferrous metals.
49	Fur skins and artificial fur.

Ref. No.	Articles.
50	Quilts, quilt covers and bedspreads.
51	Rugs for personal or domestic use, excluding floor rugs.
52	Curtains.
53	Hot water bottles of any material.
54	Toilet paper in rolls or sheets.
55	Paper towels, handkerchiefs and tissues.
56	Imitation parchment.
57	Prepared paints and enamels.
58	Liquid varnishes.
59	Perfumery (including perfumed spirits), cosmetics and toilet preparations.
60	Essential oils and concentrates and synthetic perfume and flavouring materials.
61	Glassware of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration or for similar uses.
62	Pictures and drawings executed by hand.
63	Pictures and designs printed or otherwise reproduced on paper or cardboard.

PART III.

Ref. No.	Articles.
64	(a) Assembled and unassembled road motor vehicles (including bicycles and tricycles but excluding ambulances) for the transport of a number of persons not exceeding nine.
	(b) Assembled and unassembled bodies and chassis of all road motor vehicles excluding any such bodies or chassis which are shown to the satisfaction of the Revenue Commissioners not to be suitable for the vehicles described in paragraph (a) at this reference number.
	(c) Other component parts and accessories of all road motor vehicles, except those shown to the satisfaction of the Revenue Commissioners to be suitable only for vehicles other than those described in paragraph (a) at this reference number.
65	Newsprint and other printing paper.
66	Daily newspapers, excluding copies of newspapers imported singly through the post and also excluding newspapers of which the average daily circulation in the State does not exceed 1,000 copies.

Ref. No.	Articles
67	Newspapers (other than daily newspapers) and periodicals imported in bulk quantities, excluding foreign Government publications and newspapers and periodicals which are trade, craft, trade union, scientific, religious or educational publications.
68	Fruits imported in syrup in sealed tins or cans.

GIVEN under the Official Seal of the Government this 12th day of March, 1956.

JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a customs duty, to be known as Special Import Levy, on the articles mentioned in the Schedule. The rates of duty are as follows :—

37½% full and 25% preferential on the articles mentioned in Parts I and II of the Schedule ; 15% on the articles mentioned at reference number 64 ; 5% on the articles mentioned at reference number 65 ; five-sixths of one penny per article on the articles mentioned at reference number 66 ; one penny full and three farthings preferential per article on the articles mentioned at reference number 67 ; 4 4/5d. full and 4d. preferential per lb. on canned strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages ; and 2 2/5d. full and 2d. preferential per lb. on other canned fruit (Reference number 68).

The Order provides that the Special Import Levy is in addition to any other duty chargeable and places the duty imposed by the order under the care and management of the Revenue Commissioners.