S.I. No. 227/1956 - Emergency Imposition of Duties (No. 384) (Agricultural Machines) Order, 1956.

S.I. No. 227 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 384) (AGRICULTURAL MACHINES) ORDER, 1956.

The Government, in exercise of the powers conferred on them by section I 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. 384) (Agricultural Machines) Order, 1956.

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 thirty-seven and one-half per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 20th day of August, 1956, that is to say :

(a) agricultural machines which are completely assembled or are substantially complete and which are designed and constructed for mounting at the rere of, or for haulage in operation by, a mechanically-propelled vehicle and which are—

(i) single-furrow ploughs, two-furrow ploughs or three-furrow ploughs, excluding disc ploughs and reversible ploughs,

(ii) disc harrows excluding disc harrows which are designed and constructed for mounting on a mechanically propelled vehicle, or

(iii) mowers of which the cutter bar is driven by the power-take-off of the vehicle by which the mower is operated,

(b) a number of articles imported at the one time consisting collectively of a complete or substantially complete aggregate of parts for any article mentioned in sub-paragraph (a) of this paragraph which is chargeable with the duty imposed by this Order, and

(c) component parts, imported otherwise than as described in subparagraph (b) of this paragraph and each of which exceeds twenty shillings in value, of articles mentioned in subparagraph (a) of this paragraph which are chargeable with the duty imposed by this Order, excluding—

(i) steel plough mould boards or breasts,

(ii) steel discs,

(iii) steel plough shares,

(iv) chains and sprockets therefor,

(v) power-drive shaft assemblies complete with universal joints and parts thereof, and

(vi) wheels suitable for fitting with tyres and tyres and tubes therefor.

4. 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 paragraph 3 of this Order as if the articles chargeable with the said duty were mentioned in the second column of the first Schedule to the said Act, and paragraph 3 of 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 twenty-five 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 the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

5. 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 chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of 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).

6. 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 13th day of August, 1956.

JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a Customs duty of 37½% (full), 25%; (preferential—U.K. and Canada) ad valorem, on power-drawn agricultural machinery, comprising certain ploughs, disc harrows and mowers and component parts of the foregoing.