S.I. No. 210/1956 - Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956.

S.I. No. 210 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 383) (SPECIAL IMPORT LEVIES) 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.—(1) This Order may be cited as the Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956.

(2) The Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ), the Emergency Imposition of Duties (No. 379) (Special Import Levy) (Amendment) Order, 1956 ( S.I. No. 132 of 1956 ), and this Order may be cited together as the Emergency Imposition of Duties (Special Import Levies) Orders, 1956.

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

3.—(1) Subparagraph (1) of paragraph 3 of the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 ), is hereby amended—

(i) by the insertion in clause (a) after " at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article " of "if the article is so mentioned at reference number 32 and at the rate of an amount equal to sixty per cent. of the value of the article if the article is so mentioned at any other reference number ", and

(ii) by the substitution in clause (f) of " seven and three-fifths " for " four and four-fifths " and " three and four-fifths " for " two and two-fifths ".

(2) Paragraph 5 of the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956, is hereby amended—

(i) by the insertion in subparagraph (a) after " the rate of an amount equal to twenty-five per cent. of the value of the article " of " as respects articles mentioned at reference number 32 and the rate of an amount equal to forty per cent. of the value of the article as respects all other articles ", and

(ii) by the substitution in subparagraph (b) of " six and two-fifths for " four " and " three and one-fifth " for " two ".

4.—(1) There shall be charged, levied and paid on each of the articles mentioned in the Schedule to this Order imported on or after the 26th day of July, 1956, a duty of customs (to be known and in this Order referred to as Special Import (No. 2) 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, and

(b) in the case of an article mentioned in Part III of that Schedule—at the rate of an amount equal to fifteen per cent. of the value of the article.

(2) Special Import (No. 2) 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, subject to the proviso that Special Import (No. 2 ) Levy shall not be chargeable in respect of any article chargeable with Special Import Levy.

(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.

5. This Order shall not apply in relation to any article which has arrived in the State before the 26th day of July, 1956.

6. 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 15 and 18 to 38 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, and

(b) 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.

7. 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 numbers 16 and 17 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 articles mentioned at the said reference numbers were mentioned in the Second Schedule to that Actas goods to which two-thirds of the full rate is made applicable as a preferential rate.

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

SCHEDULE.

Articles Chargeable With Special Import (No. 2) Levy.

PART I.

Ref. No.	Articles.
1	Electro-thermic and electro-mechanical appliances of a kind commonly used for domestic purposes including appliances of a similar type for use in hotels, restaurants and institutions.
2	Articles of basketware or wickerwork other than furniture.
3	Articles made of artificial plastic material of any of the following kinds, that is to say :—
	(a) Articles of a kind commonly used for domestic purposes including articles of a similar type intended for use in hotels, restaurants and institutions.
	(b) Carboys, bottles and flagons, bags, boxes, pots, jars, cases, sachets and similar articles ; stoppers, lids and caps.
	(c) Finger plates ; suspension hooks ; figures and letters, name plates and sign plates ; handles for tools ; fittings for doors, windows and furniture.
4	Articles (other than hollow-ware) which are made of electro-plated non-ferrous metal and are of a kind commonly used for domestic purposes including articles of a similar type for use in hotels, restaurants and institutions.
5	Slide fasteners of the type commonly known as Zipp fasteners.
6	Sewing machines for household use.
7	Hard haberdashery including buttons and button moulds, studs, cuff-links and press fasteners including snap-fasteners and press studs ; hook-and-eye fasteners ; hand sewing, darning, knitting, carpet and rug needles including bodkins, crochet hooks and similar articles and embroidery stilettoes ; pins including hat pins and other ornamental pins ; hair combs, hair pins, hair grips and curling grips ; thimbles ; buckles, buckle-clasps and similar articles of a kind commonly used for clothing, travel goods, handbags or other textile or leather goods ; trouser and tie presses ; shoe trees, coat hangers and similar articles ; button hooks, shoe horns.
8	Firegrates, ranges, stoves and mantel-registers of a kind commonly used for domestic purposes including articles of a similar type for use in hotels, restaurants and institutions, but excluding articles which are heated by gas or electricity.
9	Articles and appliances which are designed, constructed and intended to apply or supply heat by means of the combustion of gas and are of a kind commonly used for domestic purposes including articles of a similar type for use in hotels, restaurants and institutions.

Ref. No.	Articles.
10	Crown Corks.
11	Weighing machines and weighing scales of every description excluding weighing machines and weighing scales designed, constructed and intended for scientific or laboratory use.
12	Dictating machines ; tape and wire recorders ; typewriters and cheque-writing machines ; calculating machines ; accounting machines ; numbering machines ; cash registers ; postage-franking machines ; ticket-issuing machines ; statistical machines and auxiliary machines for use with such machines ; hectograph or stencil duplicating machines ; addressing machines ; coin-sorting machines ; coin-counting and wrapping machines ; letter-folding, opening or closing machines ; stamp cancelling machines ; letter sorting machines ; machines for moistening gummed paper or stamps ; pencil sharpening machines ; perforating and stapling machines ; machines for delivering wrapping paper or gummed paper ; embossing machines.
13	Filing or loose-leaf covers, binders and similar articles ; date and marking stamps and ink pads therefor ; pencils (other than propelling and sliding pencils), pens, penholders and pen nibs ; paper and desk knives ; stamp and label dampeners.
14	Component parts and accessories of articles mentioned as chargeable at any of the foregoing reference numbers in this Part of this Schedule.

PART II.

Ref. No.	Articles.
15	Ice-cream powders.
16	Fruit (other than pulp), fresh, chilled or frozen, excluding apples, plums, pears, hot-house grapes and fresh strawberries.
17	Dried Fruit.
18	Vegetables (other than tomatoes and dried peas), fresh, frozen, dried or otherwise preserved.
19	Vegetable soups and purees ; vegetable preparations consisting wholly or mainly of vegetables.
20	Fish of all kinds in sealed bottles, jars, kegs, pots, tins or cans, including roes and fish paste.
21	Cereal products of any of the following descriptions :—
	Malt extract ; macaroni, spaghetti and similar products ; groats and semolina.
22	Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches ; cornflour.
23	(a) Floor coverings which have a hard surface ;
	(b) Floor coverings made wholly or mainly of rubber (including synthetic rubber) ;
	(c) Flooring made wholly or mainly of rubber (including synthetic rubber) imported in sheets or in rolls, or in the form of tiles.
24	(a) Tulle and other net fabrics, plain or figured ; hand or mechanically made lace in the piece, in strips or in motifs ;
	(b) Oilcloth (other than floor coverings) and leathercloth.

Ref. No.	Articles.
25	Made-up articles of tulle or other net fabric or lace.
26	Narrow fabrics of any of the following descriptions :—
	Ribbons of a width not exceeding 6 inches being ribbons having two selvedges or tubular ribbons ; trimmings, tapes and bindings including bias binding and bias banding.
27	Raw furskins.
28	Artificial plastic materials (other than knitted or woven fabrics) imported in sheets or rolls.
29	Ink of all kinds ; duplicator stencils ; ribbons for use in typewriting machines, addressing machines and similar apparatus and spools therefor ; sealing wax imported in sticks, cakes or similar forms ; blotting paper holders ; rubber erasers ; finger rubbers ; drawing pins, paper clips, fasteners and tags ; webbing document straps ; rubber bands.
30	Tableware and other articles of a kind commonly used for domestic or toilet purposes, made wholly or mainly of clay, whether glazed or unglazed and whether vitrified or not vitrified, excluding articles which are designed, constructed and suitable for use as fixtures or fittings.
31	Stoppers made wholly or partly of cork for bottles, flasks, jars or similar articles.
32	Glue, gelatine and size in any form derived from animal or fish.
33	Prepared adhesives of all kinds other than glue, gelatine and size in any form derived from animal or fish.
34	Natural gums, resins, gum-resins and balsams.
35	Beeswax and other insect waxes ; vegetable waxes.
36	Polishing preparations of all kinds.
37	Sheets and slabs made wholly or mainly of fibre or pulp but excluding paper and paperboard.
38	Paperboard in sheets or in rolls.

PART III.

Ref. No.	Articles.
39	(a) Assembled and unassembled road motor vehicles for the transport of goods (including burthen) but excluding tractors designed and constructed for agricultural purposes.
	(b) Assembled and unassembled vehicles (including trailer caravans) for traction by road motor vehicles.
	(c) Assembled and unassembled bodies and chassis of all road motor vehicles and trailers excluding any such bodies or chassis which are shown to the satisfaction of the Revenue Commissioners not to be intended for the vehicles or trailers described in paragraph (a) or paragraph (b) at this reference number.

Ref. No.	Articles.
	(d) Other component parts and accessories of all road motor vehicles and trailers, except those shown to the satisfaction of the Revenue Commissioners to be suitable only for vehicles or trailers other than those described in paragraph (a) or paragraph (b) at this reference number.

GIVEN under the Official Seal of the Government, this 24th day of July, 1956.

JOHN A. COSTELLO,

Taoiseach.

Explanatory Note.

This Order increases to 60 per cent. full and 40 per cent. preferential the duties on the items affected by the Special Import Levy imposed in March last, with the exception of canned fruit, the specific rates of levy on which have been increased pro rata, and worked or partially worked precious metals, motorcars, newsprint, newspapers and periodicals, on which the levy has been left unchanged. In addition, it imposes a duty, to be known as the Special Import (No. 2) Levy, of 37½ per cent. full and 25 per cent. preferential on a further range of items listed in the Schedule therewith, with the exception of commercial vehicles, etc. (Part III) on which the duty imposed is 15 per cent. It also contains provisions regarding the management and operation of the levies.