S.I. No. 189/1966 - Turnover Tax (Exempted Imports) (No. 3) Order, 1966.

S.I. No. 189 of 1966.

TURNOVER TAX (EXEMPTED IMPORTS) (No. 3) ORDER, 1966.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by paragraph (f) of subsection (2) of section 64 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows :

1. This Order may be cited as the Turnover Tax (Exempted Imports) (No. 3) Order, 1966.

2. The articles specified in the Schedule to this Order are hereby declared to be articles not chargeable with turnover tax on being imported into the State.

SCHEDULE.

Articles mentioned in the first column of the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ) as amended, at any of the following tariff heading numbers :

84.24 (excepting rollers which are not of a kind commonly used by farmers only and parts of such rollers)

84.25 (excepting mowers which are not of a kind commonly used by farmers only and parts of such mowers).

An article imported in circumstances in which the importation is incidental to an activity which, in the opinion of the Revenue Commissioners, would be exempt if it took place entirely within the State.

Ships, boats or other vessels other than pleasure craft and vessels of any description designed for the carriage and conveyance of passengers.

GIVEN under my Official Seal, this 5th day of August, 1966.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

This Order exempts certain agricultural machinery classified at Tariff Heading Nos. 84.24 and 84.25 from Turnover Tax at importation. It provides for the exemption of other goods if they are imported in circumstances in which, in the opinion of the Revenue Commissioners, tax would not be chargeable if the transaction took place within the State.

The Order also exempts cargo boats and similar vesels from Turnover Tax at importation.