S.I. No. 92/1958 - Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958.

1. The duty imposed by the said section 12 shall not be charged on safety belts for use in motor cars.

2. Where a number of articles, collectively chargeable with the duty imposed by the said section 12 at the rate mentioned at reference number 16 in the Fourth Schedule to the Act of 1934 or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order—

(a) that article shall be chargeable with the duty mentioned at the said reference number 33, and

(b) the value of that article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable, at whichever of the said rates is applicable, on the said number of articles so collectively chargeable.

3. Without prejudice to the immediately preceding paragraph, the duty imposed by the said section 12 shall not be charged on any article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order.

8

Section 13.

The duty imposed by the said section 13 shall not be charged on any article chargeable with the duty imposed by paragraph 3 of this Order and mentioned at reference number 33 in the First Schedule to this Order.

9

First Schedule Reference Number 20.

The duty mentioned at the said reference number 20 shall not be charged on articles made wholly or mainly of silver.

PART VI

Finance Act, 1936

(No. 31 of 1936).

Ref. No.

Section or Schedule Amended

Nature of Amendment

(1)

(2)

(3)

10

First Schedule Reference Number 5.

The duty mentioned at the said reference number shall be terminated.

THIRD SCHEDULE—continued

Ref. No.

Section or Schedule amended

Nature of Amendment

(1)

(2)

(3)

11

First Schedule Reference Number 15.

The duty mentioned at the said reference number 15 shall be terminated.

12

First Schedule Reference Number 30.

In column (2) at the said reference number 30, paragraph (b) shall be deleted and the following paragraph substituted—

" (b) are, in the opinion of the Revenue Commissioners, soft toys not made wholly or mainly of rubber, imitation rubber or artificial plastic."

PART VII

Finance Act, 1937

(No. 18 of 1987).

Ref. No.

Section or Schedule Amended

Nature of Amendment

(1)

(2)

(3)

13

First Schedule Reference Number 26.

The duty mentioned at the said reference number shall be terminated.

PART VIII

Finance Act, 1939

(No. 18 of 1939).

Ref. No.

Section or Schedule Amended

Nature of Amendment

(1)

(2)

(3)

14

First Schedule Reference Number 4.

The duty mentioned at the said reference number 4 shall be terminated in so far as it applies to articles mentioned in column (2) of the First Schedule to this Order at reference number 7, 8 or 28.

15

First Schedule Reference Number 8.

The duty mentioned at the said reference number 8 shall not be charged on any article mentioned in column (2) of the First Schedule to this Order at reference number 14 or 15.

16

First Schedule Reference Number 11.

The duty mentioned at the said reference number 11 shall not be charged on filament lamps for navigational lights in light-houses.

GIVEN under the Official Seal of the Government, this 9th day of April, 1958.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

The effect of the Order is (

a

) to revoke the Special Import Levies on certain articles and to substitute therefor new or amended customs duties, and (

b

) to revoke or amend the Special Import Levies and customs duties on certain other articles.

4. As respects articles imported on or after the operative date, every Order mentioned at the head of a Part of the Second Schedule to this Order shall be amended as follows; that is to say, every paragraph, schedule or reference number of or in the Order so mentioned which is mentioned in column (2) of the said Part shall be amended in the manner stated in column (3) of the said Part after the mention of such paragraph, schedule or reference number (as the case may be) in the said column (2).

5. As respects articles imported on or after the operative date, every Act mentioned at the head of a Part of the Third Schedule to this Order shall be amended as follows, that is to say, every section, schedule or reference number of or in such Act which is mentioned in column (2) of the said Part shall be amended in the manner stated in column (3) of the said Part after the mention of such section, schedule or reference number (as the case may be) in the said column (2).

6. As respects articles imported on or after the operative date, there shall, in lieu of the specific rates set out at (

a

) (i) and (ii) in column (3) of the Second Schedule to the Act of 1938 at reference number 8, be charged, in respect of pencils of the kind described as chargeable with duty at (

a

) in column (2) of the First Schedule to the

Finance Act, 1935

(No. 28 of 1935), at reference number 29, the following rates—

(

a

) where the article chargeable is eight inches or less than eight inches in length—twelve shillings the gross, or

(

b

) where the article chargeable is more than eight inches in length—twenty-four shillings the gross.

7.—(1) The Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951 (

S.I. No. 357 of 1951

) shall, as respects articles imported on or after the operative date, have effect as if—

(

a

) there were added to paragraph 4, the following—

"(

o

) on life jackets,"

(

b

) in reference number 8 of the Schedule, "made wholly or mainly of felt or felted material" (inserted by the Emergency Imposition of Duties (No. 318) (Berets) Order, 1953) were deleted,

(

c

) reference number 9 of the Schedule were amended to read—

"(9) (

a

) hats and caps which are either suitable for wear by women or suitable for wear by girls and are not chargeable under either of the two next preceding reference numbers,

(

b

) hats and caps not chargeable under the two next preceding reference numbers, or under (a) of this reference number."

(

d

) as regards the rate of duty chargeable, in respect of articles, which are mentioned at reference number (9) (

a

) (inserted by this Order) a rate of 75% were chargeable in lieu of the rate specified at reference number 9 of Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951, and as if the said reference number (9) (

a

) were mentioned in paragraph 9 of the last mentioned Order,

(

e

) as regards the rate of duty chargeable, in respect of articles. imported on or after the operative date, which are mentioned at reference number (9) (

b

) (inserted by this Order), the Order provided that a rate of 25% were chargeable.

(2) In subparagraph (1) of this paragraph, wherever a percentage is stated in relation to any article the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

8. The No. 370 Order of 1956, shall, in relation to articles mentioned in the Schedule thereto at reference number 4 imported on or after the operative date, have effect as if for the rate of sixty per cent of the value of the article inserted in clause (

a

) of subparagraph (1) ofparagraph 3 and for the rate of forty per cent. of the value of the article inserted in subparagraph (

a

) of paragraph 5 of that Order by the Emergency Imposition of Duties (No. 383) (Special Import Levies) Order, 1956, there were substituted the rates of twenty-two and one-half per cent. and fifteen per cent. respectively of the value of the articles.

9. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

FIRST SCHEDULE

Paragraph 3

CERTAIN CUSTOMS DUTIES

Ref. No.

Description of article liable to duty

Full Rate of Duty

Preferential rate of duty (United Kingdom and Canada)

Special Provisions

(1)

(2)

(3)

(4)

(5)

1.

(a) Knives, whether completely or partially manufactured, which are not otherwise liable to duty, but excluding knives which are designed, constructed and intended for use exclusively for scientific, material or surgical purposes ;

75%

50%

The ordinary licensing provision applies to the duty mentioned at this reference number.

(b) handles for knives of all descriptions, other than handles for knives which are designed, constructed and intended for use exclusively for scientific, medical or surgical purposes and other than handles which are otherwise liable to duty;

(c) component parts of the articles mentioned in the foregoing paragraphs (a) and (b) as chargeable with duty at this reference number.

2.

(a) Lawnmowers, other than motor-mowers and gang-mowers,

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(b) component parts and accessories of the articles mentioned at a (a) as chargeable with duty.

FIRST SCHEDULE—

continued

Ref. No.

Description of article liable to duty

Full Rate of Duty

Preferential rate of duty (United Kingdom and Canada)

Special Provisions

(1)

(2)

(3)

(4)

(5)

3.

Complete or incomplete mechanical lighters and similar lighters, including chemical and electrical lighters, and bodies thereof.

whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to day :-60% or one shilling the article.

whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say :-40% or eightpence the article.

The special manufacture licensing provision applies to the duty mentioned at this reference number.

4.

Component parts and accessories (excluding bodies and dry batteries) of mechanical lighters and similar lighters, including chemical and electrical lighters.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

5.

(a) Electrical apparatus of the following descriptions which is suitable for domestic use :—

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

(i) vacuum cleaners,

(ii) hair driers,

(iii) food mixers and other mechanical appliances (except peelers) for use in the preparation of food,

(iv) shavers.

(b) component parts and accessories of the foregoing articles excluding electric motors imported separately and component parts of such motors.

6.

Articles of the following description which are designed, constructed and suitable for use in relation to textile materials or articles made of textile materials, that is to say, washing machines suitable for domestic use and component parts and accessories, other than electric motors imported separately and component parts of such motors.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

7.

Articles of the following description which are designed, constructed and suitable for

20%

—

The ordinary licensing provision applies to the duty mentioned

FIRST SCHEDULE—

continued

Ref. No.

Description of article liable to duty

Full Rate of Duty

Preferential rate of duty (United Kingdom and Canada)

Special Provisions

(1)

(2)

(3)

(4)

(5)

use in relation to textile materials or articles made of textile materials, that is to say, washing machines, other than those mentioned in this column at reference number 6.

at this reference.

8.

Articles of the following description which are designed, constructed and suitable for use in relation to textile materials or articles made of textile materials, that is to say, drying cabinets and drying machines, other than those mentioned in this column at reference number 28.

20%

—

The ordinary licensing provision applies to the duty mentioned at this reference number.

9.

Watches and watch movements which are in the opinion of the Revenue Commissioners completely or substantially assembled.

60%

40%

10.

Component parts of watches, but excluding any article which is chargeable as a watch movement under reference number 9.

60%

40%

The ordinary licensing provision applies to the duty mentioned at this reference number.

11.

Watch straps and watch bracelets and component parts thereof.

60%

40%

The special manufacture licensing provision applies to the duty mentioned at this reference number.

12.

Any domestic or household article of porcelain, china or other kind of pottery, which does not exceed five shillings in value and which is glazed or unglazed or is vitrified or not vitrified, of any of the following descriptions :—

one shilling and sixpence the article.

one shilling the article.

The following provisions shall apply in respect of the duty mentioned at this reference number—

S.I. No. 92 of 1958.

IMPOSITION OF DUTIES (NO. 28) (SPECIAL IMPORT LEVIES AND MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1958.

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