S.I. No. 219/1959 - Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.

1. This Order may be cited as the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.

2. In this Order—

" section 10 " means

section 10

of the

Finance Act, 1957

(No. 20 of 1957) ;

" section 21 " means

section 21

of the

Finance Act, 1935

(No. 28 of 1935).

3. The duty of customs imposed by

section 1

of the

Finance (Customs Duties) (No. 4) Act, 1931

(No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty and imported on or after the 1st day of January, 1960, be charged, levied and paid at the rate of two shillings and ten pence farthing the gallon in lieu of the rate specified in subsection (2) of section 10.

4. (1) The duty of customs imposed by section 21 shall, in respect of hydrocarbon oil chargeable with that duty and imported on or after the 1st day of January, 1960, be charged, levied and paid at the rate of two shillings and three pence the gallon in lieu of the rate now chargeable by virtue of subsection (4) of section 10.

(2) The reference in subsection (8) of section 10 to the duty of customs imposed by section 21, as amended by subsection (4) of section 10, shall be construed as including a reference to the duty of customs imposed by the said section 21, as amended by subparagraph (1) of this paragraph.

5. The rate of any rebate allowed under subsection (2) of section 21 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of this Order was paid at the rate of two shillings and three pence the gallon, be—

(i) as respects the oil commonly known as tractor vaporising oil, two shillings and three pence the gallon, and

(ii) as respects any other hydrocarbon oil, two shillings and two pence the gallon,

and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of this Order was, by virtue of paragraph 6 of this Order, paid at a rate equivalent to the rate at which the duty of excise imposed by subsection (3) of section 21, as amended by subsequent enactments, is chargeable, be a rate equivalent to the rate at which the rebate under subsection (4) of section 21, as amended by subsequent enactments, is allowable,

in lieu of the rate now allowable by virtue of subsection (5) of section 10.

6. 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 either, as they shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity—

(a) any article chargeable with the duty imposed by

section 1

of the

Finance (Customs Duties) (No. 4) Act, 1931

(No. 43 of 1931), as amended by subsequent enactments, on payment of that duty at a rate equivalent to the rate at which the duty imposed by

section 1

of the

Finance (Miscellaneous Provisions) Act, 1935

(No. 7 of 1935), as amended by subsequent enactments, is chargeable, and

(b) any article chargeable with the duty imposed by subsection (1) of section 21 as amended by subsequent enactments, on payment of that duty at a rate equivalent to the rate at which the duty imposed by subsection (3) of section 21, as amended by subsequent enactments, is chargeable.

GIVEN under the Official Seal of the Government, this 18th day of December, 1959.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE

This Order increases by 1d. per gallon the rates of the customs duties on hydrocarbon oils imported on or after the 1st January, 1960, and provides for corresponding increases in the rates of rebate allowed for tractor vaporising oil and other heavy oils not for combustion in the engine of a road motor vehicle. It also provides for the grant in certain circumstances of licences permitting the importation of hydrocarbon oils without payment of the additional duty of Id. a gallon.

S.I. No. 219 of 1959.

IMPOSITION OF DUTIES (No. 84) (HYDROCARBON OILS) (CUSTOMS DUTIES) ORDER, 1959.

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