S.I. No. 83/1973 - Imposition of Duties (No. 205) (Beer, Spirits, Tobacco, Hydrocarbon Oils and Wine) Order, 1973.

1. This Order may be cited as the Imposition of Duties (No. 205) (Beer, Spirits, Tobacco, Hydrocarbon Oils and Wine) Order, 1973.

2. This Order shall come into operation on the 1st day of April, 1973.

3. In this Order—

"Article 2" means Article 2 of any of the following Agreements, namely, the Agreement between the European Economic Community and the Republic of Austria, the Agreement between the European Economic Community and the Republic of Iceland, the Agreement between the European Economic Community and the Portuguese Republic, the Agreement between the European Economic Community and the Swiss Confederation (as extended to the Principality of Liechtenstein), and the Agreement between the European Economic Community and the Kingdom of Sweden, all of which Agreements were signed at Brussels on the 22nd day July, 1972;

"Article 9 (2)" means Article 9 (2) of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957;

"the Order of 1970" means the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 (

S.I. No. 268 of 1970

);

"the Order of 1972" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (

S.I. No. 220 of 1972

).

4.

Section 27

(2) of the

Finance Act, 1971

(No. 23 of 1971) shall have effect, in respect of beer which falls within tariff heading number 22.03 in the Schedule to the Order of 1972 and to which Article 9 (2) applies, as if, for the rate of £29·192 specified therein, there were substituted a rate of £29·167.

5.

Section 4

(3) of the

Finance Act, 1962

(No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2 and Article 9 (2) apply, as if, for the rates of £1·020 and £0·758 specified therein, there were substituted the rates of £0·994 and £0·737, respectively.

6. Part I of the Second Schedule to the

Finance Act, 1969

(No. 21 of 1969), as amended by the Order of 1970 and by paragraph 29 (b) of the Order of 1972, shall have effect, in respect of reconstituted or homogenised tobacco to which Article 9 (2) applies, as if, for the rates of £4·418 and. £4·618 specified in the second column therein opposite the mention of those goods, there were substituted the rates of £4·416 and £4·616, respectively.

7.

Section 36

of the

Finance Act, 1969

, as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 and Article 9 (2) apply, as if—

(

a

) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

(

b

) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

8. In respect of wine falling within tariff heading number 22.06 in the Schedule to the Order of 1972—

(

a

)

section 39

of the

Finance Act, 1969

, shall have effect as if subsection (2) were deleted,

(

b

) the Order of 1972 shall have effect as if paragraph 31 were deleted.

GIVEN under the Official Seal of the Government, this 29th day of March, 1973.

LIAM Mac COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to remove certain minor protective elements in the customs duties on beer, spirits in recognised medical preparations, tobacco and hydrocarbon oils in the case of imports from other EEC Member States and (for hydrocarbon oils and for spirits in recognised medical preparations) from the following EFTA non-applicant countries —Austria, Iceland, Portugal, Sweden and Switzerland.

There is no home production of wine of the kind which is classified at tariff heading 22.06 and the rates in the tariff are being aligned to reflect this position.

The Order comes into operation on 1st April, 1973.

S.I. No. 83 of 1973.

IMPOSITION OF DUTIES (NO. 205) (BEER, SPIRITS, TOBACCO, HYDROCARBON OILS AND WINE) ORDER, 1973.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962), hereby order as follows