S.I. No. 161/1939 - Emergency Imposition of Duties (No. 190) Order, 1939.

1. This Order may be cited as the Emergency Imposition of Duties (No. 190) Order, 1939.

2. The

Interpretation Act, 1937

(No. 38 of 1937), applies to this Order.

3. There shall be charged, levied, and paid on all Christmas crackers imported on or after the 21st day of June, 1939, a duty of customs which, in the case of articles less than one penny each in value, shall be at the rate of four pence and one half-penny the article and, in the case of articles not less than one penny each in value, shall be at whichever of the following rates produces in each particular case the greater amount of duty, that is to say :—

(

a

) the rate of an amount equal to twenty-five per cent. of the value of the article, or

(

b

)the rate of one penny the article.

4. The duty imposed by this Order is in lieu of the duty imposed by

section 1

of the

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

(No. 34 of 1932), and mentioned at reference number 28 in the First Schedule to that Act as amended at reference number 6 in the Fourth Schedule to the

Finance Act, 1936

(No. 31 of 1936), in so far as the latter duty is chargeable on Christmas crackers, and accordingly the latter duty, in so far as aforesaid, shall not be charged or levied on any article imported on or after the 21st day of June, 1939, and while this Order continues to be in force.

5. Subject to the provisions of the immediately preceding paragraph, the duty imposed by this Order is in addition to any other duty that may be chargeable.

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 as if articles chargeable with the said 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—

(i) in the case of articles less than one penny each in value, a rate of three pence the article, and

(ii) in the case of articles not less than one penny each in value, whichever of the following rates produces in each particular case the greater amount of duty, that is to say :—

(I) the rate of an amount equal to fifteen per cent. of the value of the article, or

(II) the rate of two-thirds of one penny 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.

7. 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 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).

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

Dublin.

This 20th day of June, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 161.

EMERGENCY IMPOSITION OF DUTIES (No. 190) ORDER, 1939.

WHEREAS it is enacted 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, that the Government may, if and whenever they think proper, by order impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Ireland on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty

NOW, 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, and of every and any other power them in this behalf enabling, do hereby order as follows :—