S.I. No. 92/1958 - Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958.

S.I. No. 92 of 1958.

IMPOSITION OF DUTIES (NO. 28) (SPECIAL IMPORT LEVIES AND MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1958.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958.

2.—(1) In this Order—

"the Act of 1933" means the Finance Act, 1933 (No. 15 of 1933);

"the Act of 1934" means the Finance Act, 1934 (No. 31 of 1934);

"the Act of 1937" means the Finance Act, 1937 (No. 18 of 1937);

"the Act of 1938" means the Finance Act, 1938 (No. 25 of 1938);

"the Act of 1939" means the Finance Act, 1939 (No. 18 of 1939);

"the Act of 1940" means the Finance Act, 1940 (No. 14 of 1940);

"the No. 370 Order of 1956" means the Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 ( S.I. No. 45 of 1956 );

"the operative date" means the 10th day of April, 1958.

(2) In this Order, references to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

3.—(1) In this paragraph—

"the Agreement Act of 1938" means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938);

"the Schedule" means the First Schedule to this Order;

"United Kingdom" has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) (a) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule at a particular reference number, imported on or after the operative date, a duty of customs at the rate stated in column (3) of the Schedule at that reference number.

(b) Where a rate (in this clause referred to as the preferential rate) is stated in column (4) of the Schedule at a particular reference number, clause (a) of this subparagraph shall, as respects any article of the kind mentioned in column (2) of the Schedule at that reference number which is shown to the satisfaction of the Revenue Commissioners to have been manufacured in the United Kingdom or the Dominion of Canada, have effect as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number.

(c) Where a percentage is stated in column (3) or (4) of the Schedule at a particular reference number, then, as respects any article mentioned in column (2) of the Schedule at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

(d) An article shall not be deemed, for the purposes of this paragraph and the Schedule, to have been manufactured in a particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act is the result of labour within that particular country.

(3) Whenever it is stated in column (5) of the Schedule at a particular reference number that the ordinary licensing provision applies to the duty mentioned at that reference number, the following provision shall apply in relation to such duty, that is to say:— 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 said duty any articles chargeable with the said 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 the United Kingdom) Act, 1938 (No. 12 of 1938).

(4) Whenever it is stated in column (5) of the Schedule at a particular reference number that the special manufacture licensing provision applies to the duty mentioned at that reference number, the following provisions shall apply in relation to such duty:— 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 said duty any articles chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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.

(5) Subject to subparagraphs (3) and (4) of this paragraph, the provisions (if any) set forth in column (5) of the Schedule at a particular reference number shall have effect in respect of the duty mentioned at that reference number.

4. As respects articles imported on or after the operative date, every Order mentioned at the head of a Part of the Second Schedule to this Order shall be amended as follows; that is to say, every paragraph, schedule or reference number of or in the Order so mentioned which is mentioned in column (2) of the said Part shall be amended in the manner stated in column (3) of the said Part after the mention of such paragraph, schedule or reference number (as the case may be) in the said column (2).

5. As respects articles imported on or after the operative date, every Act mentioned at the head of a Part of the Third Schedule to this Order shall be amended as follows, that is to say, every section, schedule or reference number of or in such Act which is mentioned in column (2) of the said Part shall be amended in the manner stated in column (3) of the said Part after the mention of such section, schedule or reference number (as the case may be) in the said column (2).

6. As respects articles imported on or after the operative date, there shall, in lieu of the specific rates set out at (a) (i) and (ii) in column (3) of the Second Schedule to the Act of 1938 at reference number 8, be charged, in respect of pencils of the kind described as chargeable with duty at (a) in column (2) of the First Schedule to the Finance Act, 1935 (No. 28 of 1935), at reference number 29, the following rates—

(a) where the article chargeable is eight inches or less than eight inches in length—twelve shillings the gross, or

(b) where the article chargeable is more than eight inches in length—twenty-four shillings the gross.

7.—(1) The Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ) shall, as respects articles imported on or after the operative date, have effect as if—

(a) there were added to paragraph 4, the following—

"(o) on life jackets,"

(b) in reference number 8 of the Schedule, "made wholly or mainly of felt or felted material" (inserted by the Emergency Imposition of Duties (No. 318) (Berets) Order, 1953) were deleted,

"(9) (a) hats and caps which are either suitable for wear by women or suitable for wear by girls and are not chargeable under either of the two next preceding reference numbers,

(b) hats and caps not chargeable under the two next preceding reference numbers, or under (a) of this reference number."

(d) as regards the rate of duty chargeable, in respect of articles, which are mentioned at reference number (9) (a) (inserted by this Order) a rate of 75% were chargeable in lieu of the rate specified at reference number 9 of Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951, and as if the said reference number (9) (a) were mentioned in paragraph 9 of the last mentioned Order,

(e) as regards the rate of duty chargeable, in respect of articles. imported on or after the operative date, which are mentioned at reference number (9) (b) (inserted by this Order), the Order provided that a rate of 25% were chargeable.

(2) In subparagraph (1) of this paragraph, wherever a percentage is stated in relation to any article the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

8. The No. 370 Order of 1956, shall, in relation to articles mentioned in the Schedule thereto at reference number 4 imported on or after the operative date, have effect as if for the rate of sixty per cent of the value of the article inserted in clause (a) of subparagraph (1) ofparagraph 3 and for the rate of forty per cent. of the value of the article inserted in subparagraph (a) of paragraph 5 of that Order by the Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956, there were substituted the rates of twenty-two and one-half per cent. and fifteen per cent. respectively of the value of the articles.

9. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

FIRST SCHEDULE

Paragraph 3

CERTAIN CUSTOMS DUTIES

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
1.	(a) Knives, whether completely or partially manufactured, which are not otherwise liable to duty, but excluding knives which are designed, constructed and intended for use exclusively for scientific, material or surgical purposes ;	75%	50%	The ordinary licensing provision applies to the duty mentioned at this reference number.
	(b) handles for knives of all descriptions, other than handles for knives which are designed, constructed and intended for use exclusively for scientific, medical or surgical purposes and other than handles which are otherwise liable to duty;
	(c) component parts of the articles mentioned in the foregoing paragraphs (a) and (b) as chargeable with duty at this reference number.
2.	(a) Lawnmowers, other than motor-mowers and gang-mowers,	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
	(b) component parts and accessories of the articles mentioned at a (a) as chargeable with duty.

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
3.	Complete or incomplete mechanical lighters and similar lighters, including chemical and electrical lighters, and bodies thereof.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to day :-60% or one shilling the article.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :-40% or eightpence the article.	The special manufacture licensing provision applies to the duty mentioned at this reference number.
4.	Component parts and accessories (excluding bodies and dry batteries) of mechanical lighters and similar lighters, including chemical and electrical lighters.	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
5.	(a) Electrical apparatus of the following descriptions which is suitable for domestic use :—	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
	(i) vacuum cleaners,
	(ii) hair driers,
	(iii) food mixers and other mechanical appliances (except peelers) for use in the preparation of food,
	(iv) shavers.
	(b) component parts and accessories of the foregoing articles excluding electric motors imported separately and component parts of such motors.
6.	Articles of the following description which are designed, constructed and suitable for use in relation to textile materials or articles made of textile materials, that is to say, washing machines suitable for domestic use and component parts and accessories, other than electric motors imported separately and component parts of such motors.	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
7.	Articles of the following description which are designed, constructed and suitable for	20%	—	The ordinary licensing provision applies to the duty mentioned

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
	use in relation to textile materials or articles made of textile materials, that is to say, washing machines, other than those mentioned in this column at reference number 6.			at this reference.
8.	Articles of the following description which are designed, constructed and suitable for use in relation to textile materials or articles made of textile materials, that is to say, drying cabinets and drying machines, other than those mentioned in this column at reference number 28.	20%	—	The ordinary licensing provision applies to the duty mentioned at this reference number.
9.	Watches and watch movements which are in the opinion of the Revenue Commissioners completely or substantially assembled.	60%	40%
10.	Component parts of watches, but excluding any article which is chargeable as a watch movement under reference number 9.	60%	40%	The ordinary licensing provision applies to the duty mentioned at this reference number.
11.	Watch straps and watch bracelets and component parts thereof.	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
12.	Any domestic or household article of porcelain, china or other kind of pottery, which does not exceed five shillings in value and which is glazed or unglazed or is vitrified or not vitrified, of any of the following descriptions :—	one shilling and sixpence the article.	one shilling the article.	The following provisions shall apply in respect of the duty mentioned at this reference number—
			1. It shall not be charged on articles chargeable with the duty imposed by section 9 of the Act of 1940 and mentioned at reference number 1 of the First Schedule to that Act, which
	(a) ornaments,

	(b) ashtrays and ash bowls,
	(c) condiment containers for table use and stands for such containers,

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
				are mentioned in paragraphs (a) and (b) of column (8) of the said Schedule at the said reference number 1.
	(d) pin trays,

	(e) trinket boxes and bowls,

	(f) boxes and other containers for cigarettes,
	(g) vases, bowls and other containers for flowers and plants,			2. It shall be in lieu of the duty imposed by the said section 9 and mentioned at the said reference number which is chargeable on articles mentioned in paragraph (c) of column (3) of the said Schedule at the said reference number.
	(h) book ends,

	(i) powder bowls,

	(j) candlesticks,
	(k) component parts of the foregoing articles.
				3. It shall not be charged or levied on the articles chargeable with the duty imposed by the said section 9 and mentioned at the reference number 2 of the said schedule.
13	(a) Bread bins, vegetable racks, egg racks, milk bottle containers, coal scuttles and dust pans, made wholly or mainly of metal and not otherwise liable to duty,	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
	(b) ironing boards, other than ironing boards made wholly or mainly of wood ;
	(c) component parts of any of the articles mentioned at (a) or (b) in this column as chargeable with duty.
14	Rubber, imitation rubber or artificial plastic soft toys.	whichever of the following rates produces in respect of each	whichever of the following rates produces in respect of each	The special manufacture licensing provision applies to the duty mentioned at this reference number.

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
		particular article the greater amount of duty, that is to say :— 60% or one shilling and sixpence the article.	particular article the greater amount of duty, that is to say :— 40% or one shilling the article.
15	(a) Rubber, imitation rubber or artificial plastic toys, other than those mentioned in column (2) at reference number 14 ;	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
	(b) component parts made of rubber, imitation rubber or artificial plastic, of the articles mentioned in column (2) at reference number 14 and at (a) at this reference number ;
	(c) toys of the following descriptions made wholly or mainly of metal and component parts (other than wheels) made wholly or mainly of metal—
	(i) wheelbarrows,
	(ii) flat back tricycles, and
(iii) scooters.
16	Articles which are designed, constructed and suitable for use in the sport of fishing and are fishing rods which are completely or substantially manufactured.	whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :— 60% or ten shillings the article.
17	Articles which are designed, constructed and suitable for use in the sport of fishing and are sections of fishing rods which are completely or substantially manufactured.	whichever of the following rates produces in respect of each particular article the greater

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)
(1)	(2)	(3)	(4)
		amount of duty, that is to say :— 60% or five shillings the article.	amount of duty, that is to say :— 40% or three shillings and four pence the article.
18	(a) Articles which are designed, constructed and suitable for use in the sport of fishing (other than articles mentioned in column (2) at reference numbers 16 and 17) and component parts of articles of fishing tackle excluding split rings, swivels and hooks (other than hooks with gut attached) and reels (other than reels made of wood) and blanks for fishing rods ;	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
(b) sporting gums (including sporting rifles) and component parts of such articles.
19	Fixtures and fittings for fluorescent lighting and component parts, other than lamp holders, of such fixtures and fittings excluding lights and light fittings designed, constructed and intended for medical, surgical or scientific purposes or for stage lighting purposes and also excluding component parts of such excluded lights and light fittings.	60%
20	Articles (other than hollow-ware and fancy or ornamental articles) including fixtures and fittings which are made of electro-plated non-ferrous metal and are of a kind suitable for domestic or household use and articles of a similar type for use in hotels, restaurants and institutions, and component parts and accessories, which are made of electro-plated non-ferrous metal, of such articles.	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
20		37½%	25%	The following provisions shall apply in relation to the duty mentioned at this reference number—
1. It shall be in lieu of the duty imposed by section 8 of the Act of

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
				1939 and mentioned at reference number 10 of the First Schedule to that Act.
				2. It shall not be charged on articles liable to any other duty.
21	(a) Precious metals and rolled precious metals which have been worked or partially worked excluding bullion and coin ;	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
	(b) articles of jewellery and goldsmith's and silversmiths' wares ;			The duty mentioned at this reference number shall not be charged on articles chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 25 of this Schedule.
	(c) imitation jewellery ;
	(d) component parts of the foregoing.
				The duty mentioned at this reference number shall not be charged on articles chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference numbers 9, 10 and 11 of this Schedule.
				The duty mentioned at this reference number shall not be charged on precious and semi-precious stones and pearls, which are not mounted, set or strung.
22	Ball point pens, whether or not containing ink reservoirs.	nine pence the article.	six pence the article.	The special manufacture licensing provision applies to

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
				the duty mentioned at this reference number.
23	Barrels, imported separately, for ball-point pens.	four pence and one halfpenny the article.	three pence the article.	The special manufacture licensing provision applies to the duty mentioned at this reference number.
24	Electric fluorescent tubes and component parts other than end caps, of such tubes, excluding electric fluorescent tubes designed, constructed and intended for medical, surgical or scientific purposes or for stage lighting purposes, and also excluding component parts of such excluded electric fluorescent tubes.	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
25	Hollow-ware of domestic or household use, whether completely or partially manufactured, made wholly or mainly of non-ferrous metals and component parts of such hollow-ware, excluding articles and component parts of articles otherwise liable to duty (other than the duty mentioned at reference number 21 of this Schedule).	60%	40%	The special manufacture licensing provision applies to the duty mentioned at this reference number. Insulating material shall not be taken into account in determining whether an article is made wholly or mainly of non-ferrous metal.
26	Mirrors (whether framed or not framed or backed or not backed) and all other articles made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass.	60%	40%	The ordinary licensing provision applies to the duty mentioned at this reference number.
27	Articles which are suitable for use as component parts or accessories of cooking apparatus which is heated solely by electricity (other than the apparatus specified as being excluded at paragraph 4 (a) (ii) and (iii) of the Emergency	37½%	25%	The ordinary licensing provision applies to the duty mentioned at this reference number.
The duty mentioned at this reference number shall be in

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
	Imposition of Duties (No. 138) Order, 1938 ( S. R. & O. No. 89 of 1938 )) excluding handles made of artificial plastic material, switches, heating controls, indicator lights and electrical insulators and also excluding component parts of the said excluded articles.			lieu of—
		(a) the duty imposed by section 8 of the Act of 1934 and mentioned at reference number 8 of the First Schedule to that Act, and
				(b) the duty imposed by section 4 of the Act of 1933 and mentioned at reference number 12 of Part I of the First Schedule to that Act.
28	Articles of the following description which are designed, constructed and suitable for use in relation to textile materials or articles made of textile materials, that is to say, electric spindryers suitable for domestic use and component parts and accessories other than electric motors imported separately and component parts of such motors.	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
29	Chip baskets and chip punnets and component parts and accessories thereof.	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
30	(a) Articles made of artificial plastic material of any of the following kinds—	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
(i) articles which are suitable for domestic or household use,
	(ii) bottles and flagons, bags, boxes, pots, jars, cases, sachets and articles similar to any of the foregoing, with the exception of car-boys,
	(iii) stoppers, lids, and caps,
	(iv) finger plates,

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
	(v) figures and letters,
	(vi) name plates and sign plates,
	(vii) handles for tools,
	(viii) fittings for doors, windows and furniture,
	(ix) suspension hooks.
	(b) component parts and accessories of articles mentioned in paragraph (a) of this column as chargeable with duty.
31	Typewriters and component parts and accessories thereof.	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
32	Floor coverings (whether completely or partially manufactured) which are inlaid and have a hard surface.	two shillings the square yard.	one shilling and four pence the square yard.	The ordinary licensing provision applies to the duty mentioned at this reference number.
33	Oilcloth (other than floor coverings) and leather-cloth exceeding four inches in width and pieces of such fabric cut to shape, whether or not the edges of the pieces are hemmed or are bound with textile or other material.	60%	40%	The ordinary licensing provision applies to the duty mentioned at this reference number.
34	Paperboard, cardboard, pasteboard, strawboard, millboard or similar material, not otherwise liable to duty.	37½%	25%	The special manufacture licensing provision applies to the duty mentioned at this reference number.
				The duty mentioned at this reference number shall not be charged or levied on any article made of the materials indicated in column (2) at this reference number nor on any such material which

FIRST SCHEDULE—continued

Ref. No.	Description of article liable to duty	Full Rate of Duty	Preferential rate of duty (United Kingdom and Canada)	Special Provisions
(1)	(2)	(3)	(4)	(5)
				is, at importation, used as packing or wrapping for another article.

SECOND SCHEDULE

Paragraph 4

Amendment of certain Orders, as respects Articles imported on or after the operative date.

PART I

Emergency Imposition of Duties (No. 138) Order, 1938

( S. R. & O. No. 89 of 1938 ).

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
1	Paragraph 3 (as amended)	In clause (iii) of subparagraph (a) of the said paragraph 3 "ten" shall be substituted for "eight".
2	Paragraph 4	To delete subparagraph (b) of the said paragraph 4.

PART II

Emergency Imposition of Duties (No. 178) Order, 1939

( S. R. & O. No. 66 of 1939 ).

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
3	Paragraph 3	Subparagraph (d) of the said paragraph 3 shall be deleted.

PART III

Emergency Imposition of Duties (No. 271) (Hard Floor Coverings) Order, 1952

( S.I. No. 30 of 1952 ).

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
4	Paragraph 3	In the said paragraph 3, "two shillings" shall be substituted for "one shilling".

SECOND SCHEDULE—continued

PART IV

Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956

( S.I. No. 45 of 1956 ).

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
5	Schedule Reference number 1.	The duty mentioned at the said reference number 1 shall not be charged on handles.
6	Schedule Reference number 5.	The duty mentioned at the said reference number 5 shall not be charged on—
6	Schedule Reference number 5.	(a) lawnmowers, other than motor mowers and gang mowers, and
(b) component parts and accessories of the article mentioned at (a) as chargeable with duty.
7	Schedule Reference number 6.	The duty mentioned at the said reference number 6 shall be terminated.
8	Schedule Reference number 7.	The items mentioned in (a), (b), (c) and (d) at the said reference number 7 shall be deleted.
9	Schedule Reference number 10.	The duty mentioned at the said reference number 10 shall not be charged on articles mentioned, as chargeable with duty, in column (2) of the First Schedule to the Order at reference number 6.
10	Schedule Reference number 19.	The duty mentioned at the said reference number 19 shall be terminated.
11	Schedule Reference number 21.	The duty mentioned at the said reference number 21 shall not be charged on life jackets.
12	Schedule Reference number 21.	The duty mentioned at the said reference number 21 shall not be charged on—
12	Schedule Reference number 21.	(1) berets and other similar articles, other than those made wholly or mainly of felt or felted materials.
(2) hats and caps which are either suitable for wear by women or suitable for wear by girls, other than hats and caps which are made wholly or mainly of leather or leather substitute or are proofed.
13	Schedule Reference number 22.	The duty mentioned at the said reference number 22 shall not be charged on articles mentioned in column (2) of the First Schedule to the Order at reference number 12.
14	Schedule Reference number 24	The duty mentioned at the said reference number 24 shall not be charged on the articles mentioned in column (2) of the First Schedule to this Order at reference number 13.

SECOND SCHEDULE—continued

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
15	Schedule Reference number 24.	The duty mentioned at the said reference number 24 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 26.
16	Schedule Reference number 27.	The duty mentioned at the said reference number 27 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 14 or 15.
17	Schedule Reference number 28.	The duty mentioned at the said reference number 28 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 16, 17 or 18.
18	Schedule Reference number 29.	The duty mentioned at the said reference number 29 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 19.
19	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 12 or on tableware made of china, porcelain or other kind of pottery.
20	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 25.
21	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 26.
22	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 21.
23	Schedule Reference number 31.	The duty mentioned at the said reference number 31 shall be terminated.
24	Schedule Reference number 32.	The duty mentioned at the said reference number 32 shall be terminated.
25	Schedule Reference number 33.	The duty mentioned at the said reference number 33 shall be terminated.
26	Schedule Reference number 34.	The duty mentioned at the said reference number 34 shall be terminated.

SECOND SCHEDULE—continued

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
27	Schedule Reference number 35.	The duty mentioned at the said reference number shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 22 or 23 or other component parts of ball-point pens (excluding refills).
28	Schedule Reference number 39.	The duty mentioned at the said reference number 39 shall not be charged on diabetic chocolate.
29	Schedule Reference number 46.	The duty mentioned at the said reference number 46 shall not be charged on microfilm.
30	Schedule Reference number 47.	The duty mentioned at the said reference number 47 shall not be charged on electric fluorescent tubes.
31	Schedule Reference number 47.	The duty mentioned at the said reference number 47 shall not be charged on filament lamps for navigational lights in lighthouses.
32	Schedule Reference number 48.	The duty mentioned at the said reference number 48 shall be terminated.
33	Schedule Reference number 61.	The duty mentioned at the said reference number 61 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 26.
34	Schedule Reference number 63.	The "cardboard" at the said reference number 63 there shall be added "and photographic colour prints of plastic material."
35	Schedule Reference number 64.	The duty mentioned at the said reference number 64 shall not be charged on safety belts for use in motor cars.

PART V

Emergency Imposition of Duties (No. 383)

(Special Import Levies) Order, 1956. ( S.I. No. 210 of 1956 )

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
36	Schedule Reference number 1.	The duty mentioned at the said reference number 1 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 5.

SECOND SCHEDULE—continued

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
37	Schedule Reference number 1.	The duty mentioned at the said reference number 1 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 6 or on smoothing irons.
38	Schedule Reference number 1.	The duty mentioned at the said reference number 1 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 28.
39	Schedule Reference number 1.	The duty mentioned at the said reference number 1 shall not be charged on electric cookers, or articles mentioned in column (2) of the First Schedule to this Order at reference number 27.
40	Schedule Reference number 2.	The duty mentioned at the said reference number 2 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 29.
41	Schedule Reference number 3.	The duty mentioned at the said reference number 3 shall be terminated.
42	Schedule Reference number 4.	The duty mentioned at the said reference number 4 shall be terminated.
43	Schedule Reference number 12.	The duty mentioned at the said reference number 12 shall be terminated.
44	Schedule Reference number 13.	The duty mentioned at the said reference number 13 shall not be charged on pencils (other than propelling and sliding pencils) and component parts and accessories of such pencils.
45	Schedule Reference number 18.	The duty mentioned at the said reference number 18 shall not be charged on chicory.
46	Schedule Reference number 23.	The duty mentioned at the said reference number 23 shall be terminated.
47	Schedule Reference number 24.	In column (2) at the said reference number 24, paragraph (b) shall be deleted.
48	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 12.
49	Schedule Reference number 30.	The duty mentioned at the said reference number 30 shall not be charged on tableware.

SECOND SCHEDULE—continued

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
50	Schedule Reference number 38.	The duty mentioned at the said reference number 38 shall be terminated.
51	Schedule Reference number 39.	The duty mentioned at the said reference number 39 shall not be charged on safety belts for use in motor cars.

PART VI

Imposition of Duties (No. 12) (Unprinted Paper) Order, 1958

( S.I. No. 17 of 1958 )

Ref. No.	Paragraph or Schedule amended	Nature of Amendment
(1)	(2)	(3)
52	Paragraphs 2 and 3.	In the said paragraphs 2 and 3 "kraft liner paper or board" shall be substituted for "paper" where that word firstly and thirdly occurs.
53	Paragraph 3.	There shall be inserted, after the said paragraph 3, the following new paragraph—
		" 4. Wherever the Revenue Commissioners are satisfied that any kraft liner paper or board chargeable with the duty mentioned at reference number 34 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958, is intended for use in the manufacture of corrugated paper board, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such kraft liner paper or board to be imported without payment of the said duty or may repay any such duty paid at importation."

THIRD SCHEDULE

Paragraph 5.

Amendments of certain Finance Acts, as respects articles imported on or after the operative date.

PART I

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
1	Section 11.	The duty imposed by the said section 11 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 21.
2	Section 13.	The duty imposed by the said section 13 shall not be charged on diabetic chocolate.

PART II

Finance Act, 1932 (No. 20 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
3	First Schedule Reference Number 35.	The duty mentioned at the said reference number 35 shall not be charged on articles mentioned in column (2) of the First Schedule to this Order at reference number 16, 17 or 18.
4	First Schedule Reference Number 38.	The duty mentioned at the said reference number 38 shall be terminated.

PART III

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
5	First Schedule Reference Number 7.	The duty mentioned at the said reference number 7 shall be terminated.

PART IV

Finance Act, 1933 (No. 15 of 1933).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
6	First Schedule, Part I, Reference Number 9.	The duty mentioned at the said reference number 9 shall be terminated.

THIRD SCHEDULE—continued

PART V

Finance Act, 1934 (No. 31 of 1934).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
7	Section 12.	1. The duty imposed by the said section 12 shall not be charged on safety belts for use in motor cars.
		2. Where a number of articles, collectively chargeable with the duty imposed by the said section 12 at the rate mentioned at reference number 16 in the Fourth Schedule to the Act of 1934 or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order—
		(a) that article shall be chargeable with the duty mentioned at the said reference number 33, and
		(b) the value of that article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable, at whichever of the said rates is applicable, on the said number of articles so collectively chargeable.
		3. Without prejudice to the immediately preceding paragraph, the duty imposed by the said section 12 shall not be charged on any article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order.
8	Section 13.	The duty imposed by the said section 13 shall not be charged on any article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order.
9	First Schedule Reference Number 20.	The duty mentioned at the said reference number 20 shall not be charged on articles made wholly or mainly of silver.

PART VI

Finance Act, 1936 (No. 31 of 1936).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
10	First Schedule Reference Number 5.	The duty mentioned at the said reference number shall be terminated.

THIRD SCHEDULE—continued

Ref. No.	Section or Schedule amended	Nature of Amendment
(1)	(2)	(3)
11	First Schedule Reference Number 15.	The duty mentioned at the said reference number 15 shall be terminated.
12	First Schedule Reference Number 30.	In column (2) at the said reference number 30, paragraph (b) shall be deleted and the following paragraph substituted—
		" (b) are, in the opinion of the Revenue Commissioners, soft toys not made wholly or mainly of rubber, imitation rubber or artificial plastic."

PART VII

Finance Act, 1937 (No. 18 of 1987).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
13	First Schedule Reference Number 26.	The duty mentioned at the said reference number shall be terminated.

PART VIII

Finance Act, 1939 (No. 18 of 1939).

Ref. No.	Section or Schedule Amended	Nature of Amendment
(1)	(2)	(3)
14	First Schedule Reference Number 4.	The duty mentioned at the said reference number 4 shall be terminated in so far as it applies to articles mentioned in column (2) of the First Schedule to this Order at reference number 7, 8 or 28.
15	First Schedule Reference Number 8.	The duty mentioned at the said reference number 8 shall not be charged on any article mentioned in column (2) of the First Schedule to this Order at reference number 14 or 15.
16	First Schedule Reference Number 11.	The duty mentioned at the said reference number 11 shall not be charged on filament lamps for navigational lights in light-houses.

GIVEN under the Official Seal of the Government, this 9th day of April, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of the Order is (a) to revoke the Special Import Levies on certain articles and to substitute therefor new or amended customs duties, and (b) to revoke or amend the Special Import Levies and customs duties on certain other articles.