S.I. No. 172/1957 - Imposition of Duties (No. 6) (Paper and Felt Flower Pots) Order, 1957.

1. This Order may be cited as the Imposition of Duties (No. 6) (Paper and Felt Flower Pots) Order, 1957.

2. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 16th day of August, 1957, that is to say

(

a

) flower pots and similar holders for horticultural use, completely or partially manufactured, other than those suitable for domestic use, made of paper, paper pulp or felt (whether saturated with bitumen, tar or other substance or not so saturated), and

(

b

) component parts made of paper, paper pulp or felt (whether saturated with bitumen, tar or other substance or not so saturated) of any of the articles described in the foregoing subparagraph.

3. 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 the rate of an amount equal to thirty-three and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of said articles in the said second column ;

(

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.

4. 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).

5. 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 9th day of August, 1957.

ÉAMON DE VALÉRA,

Taoiseach.

Explanatory Note.

The effect of the above Order is to impose a customs duty of 50% (full rate), 331/3% (preferential rate—U.K. and Canada) on plant pots of felt, paper and paper pulp.

S.I. No. 172 of 1957.

IMPOSITION OF DUTIES (No. 6) (PAPER AND FELT FLOWER POTS) ORDER, 1957.

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