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S.I. No. 116/1962 - Imposition of Duties (No. 124) (Overcoats For Men Or Boys) Order, 1962.

S.I. No. 116 of 1962.

IMPOSITION OF DUTIES (NO. 124) (OVERCOATS FOR MEN OR BOYS) ORDER, 1962.

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. 124) (Overcoats for Men or Boys) Order, 1962.

2.—(1) As from the 7th day of July, 1962, duty of customs at the rate appropriate in accordance with paragraph 3 of this Order shall be charged, levied and paid on each of the following articles imported into the State, that is to say, men's or boys' outer garments, whether completely or substantially manufactured, which are overcoats made wholly or mainly of textile fabric other than knitted or crocheted fabric, but excluding—

(a) coats not exceeding 36 inches in length measured from the apex of the collar to the bottom of the skirt and

(b) coats with hoods permanently attached.

(2) For the purpose of clause (a) of paragraph (1) of this Order the amount by which the turned-up hem at the skirt of a coat exceeds two inches in depth shall be reckoned as part of the length of the coat.

3. The duty imposed by this Order shall be charged, levied and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(a) the rate of an amount equal to seventy-five per cent. of the value of the article,

(b) the rate of seventy-five shillings the article.

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 this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and 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 a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :

(i) the rate of an amount equal to fifty per cent. of the value of the article,

(ii) the rate of fifty shillings the article ;

(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 the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 ( S.I. No. 357 of 1951 ), shall not be charged or levied on any article which is chargeable with the duty imposed by this Order and is not the subject of a licence under paragraph 5 of this Order.

7. 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 5th day of July, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The above Order provides for a minimum Customs duty of 75/- (full), 50/- (U.K. and Canada), the article, on overcoats for men or boys.