1953_si_123

S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953.

6 Articles / Provisions · Ireland

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Table of Provisions (6)

Reg. 1 Reg. 2 Reg. 3 Reg. 4 Reg. 5 Preamble

Statutory Text (6 Articles)

ISB SI

Reg. 1 S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

1. (1) These Regulations may be cited as the Valuation of Imported Goods Regulations, 1953.

(2) These Regulations shall come into operation on the 1st day of June, 1953.

ISB SI

Reg. 2 S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

2. In these Regulations—

" the Commissioners" means the Revenue Commissioners ;

" the appropriate officer" means any officer of customs and excise or any other officer of the Commissioners.

ISB SI

Reg. 3 S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

3. Where any goods, liable to duty under any enactment (whether contained in an Act or an Order) for the time being in force under which a duty of customs is chargeable on goods by reference to their value, are imported—

(

) the person making entry, if so required by the appropriate officer, shall, at the time of making entry or within such period thereafter as the Commissioners may in special cases allow, produce to the Commissioners a declaration made by the importer in respect of the goods and duly completed in such form as the Commissioners may direct, and

(

) the importer or any other person concerned with the importation of the goods shall give such further particulars as the Commissioners may think necessary for a proper valuation of the goods in such form as the Commissioners may direct.

ISB SI

Reg. 4 S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

4. The importer or any other person concerned with the importation of any goods as aforesaid shall produce, at his premises or elsewhere as the Commissioners may appoint, to the appropriate officer upon demand any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods by that person.

ISB SI

Reg. 5 S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

5. Nothing in these Regulations shall affect the powers of the Commissioners or of their officers under any Act relating to the customs.

GIVEN this 9th day of April, 1953.

E. P. HASLAM,

Revenue Commissioner.

ISB SI

Preamble S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953. Open official source

S.I. No. 123 of 1953.

VALUATION OF IMPORTED GOODS REGULATIONS, 1953.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (3) of

section 15

of the

Finance Act, 1952

(No. 14 of 1952), hereby make the following Regulations

S.I. No. 123/1953 - Valuation of Imported Goods Regulations, 1953.

Table of Provisions (6)

Statutory Text (6 Articles)

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