IE
S.I. No. 6/1959 - Imposition of Duties (No. 55) (Polyethylene Film) Order, 1959.
Table of Provisions (7)
Statutory Text (7 Articles)
1. This Order may be cited as the Imposition of Duties (No. 55) (Polyethylene Film) Order, 1959.
2. A duty of customs at the rate of an amount equal to thirty-seven and one-half 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 20th day of January, 1959, namely
(
a
) polyethylene film which does not exceed five-thousandths of an inch in thickness and is in tubular form, whether or not subjected to any form of sealing, or in sheets or rolls, and
(
b
) pieces of such film cut to shape.
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 twenty-five per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the 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 in lieu of any other duty which may be chargeable on the articles mentioned, as chargeable with the duty, in paragraph 2 of this Order.
6. 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 13th day of January, 1959.
ÉAMON DE VALÉRA,
Taoiseach.
EXPLANATORY NOTE.
This Order imposes a customs duty of 37 ½% (full), 25% (preferential—U.K. and Canada) ad valorem on certain polyethylene film.
S.I. No. 6 of 1959.
IMPOSITION OF DUTIES (No. 55) (POLYETHYLENE FILM) 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