Emergency Imposition of Duties (No. 5) Order, 1932.

S.I. No. 112/1932 - Emergency Imposition of Duties (No. 5) Order, 1932. STATUTORY RULES AND ORDERS. 1932. No. 112. EMERGENCY IMPOSITION OF DUTIES (No. 5) ORDER, 1932. WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others— ) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty; ) vary in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty; ) limit any such imposition or variation as aforesaid to goods consigned from or grown, produced or made in particular countries; ) revoke any order previously made under that section. AND WHEREAS the Emergency Imposition of Duties (No. 1) Order, 1932, was made by the Executive Council under the said section 1 of the Emergency Imposition of Duties Act, 1932 NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:— 1 Short title. 1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 5) Order, 1932. 2 Interpretation. 2. Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas. 3 Definition. 3. In this Order the expression "the United Kingdom" means the United Kingdom of Great Britain and Northern Ireland. 4 Operation. 4. Every provision of this Order which directly or indirectly imposes or varies a customs duty shall have effect in respect of all articles liable to such duty imported into Saorstát Eireann on or after the 24th day of December, 1932. 5 Revocation of previous Orders. 5. The Emergency Imposition of Duties (No. 1) Order, 1932, is hereby revoked as on and from the 24th day of December, 1932. 6 Imposition of duties in the Schedule. 6. —(1) There shall be charged, levied and paid, on the importation into Saorstát Eireann of any article mentioned in the second column of the Schedule to this Order which is imported into Saorstát Eireann from the United Kingdom or is exported from the United Kingdom to any other country and thence brought into Saorstát Eireann, a duty of customs of the amount or at the rate (as the case may be) stated in the third column of the said Schedule opposite the mention of the article in the said second column. (2) The duty imposed by this paragraph in respect of any article shall be in addition to and not in substitution for any other duty chargeable in respect of such article. (3) Where an article could be regarded as chargeable with two or more of the duties imposed by this paragraph, the following provisions shall have effect, that is to say— ) such article shall be liable to and chargeable with only that one of those duties in respect of which the greatest amount of duty would be payable; ) where the same amount of duty is payable in respect of each of such duties, such article shall be liable to and chargeable with only such one of those duties as the Revenue Commissioners shall select; ) where the same amount of duty is payable in respect of each of two or more of such duties and such amount is greater than the amount of duty payable in respect of any other such duty, such article shall be liable to and chargeable with only whichever of those duties in respect of which the same amount of duty is payable as the Revenue Commissioners shall select. (4) Articles which are shown to the satisfaction of the Revenue Commissioners to have been imported into and exported from the United Kingdom by way of transit only or to have been imported into the United Kingdom and exported therefrom in the same condition as that in which they were imported into the United Kingdom shall not be deemed to be exported from the United Kingdom within the meaning of this paragraph. 7 Variation of rates of duty on boots and shoes. 7. — (1) The duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), and the Second Schedule to that Act shall be charged at the following rates in lieu of the rates mentioned in the said Second Schedule, that is to say— ) on the articles mentioned in paragraph 1 of the said Second Schedule—at the rate of an amount equal to thirty per cent. of the value of the article, and ) on the articles mentioned in paragraph 2 of the said Second Schedule—at the rate of an amount equal to twenty per cent. of the value of the article, and ) on the articles mentioned in paragraph 3 of the said Second Schedule—at the rate of an amount equal to twenty per cent. of the value of the article, and ) on the articles mentioned in paragraph 4 of the said Second Schedule—at the rate of an amount equal to twenty per cent. of the value of the article. (2) Sub-section (2) of the said section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 , shall not apply to the duty imposed by that section when charged at a rate fixed by this Order, and in lieu thereof the provisions of section 8 of the Finance Act, 1919, shall apply to the said duty when charged at a rate fixed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the definition of the expression "British Empire" contained in the said section 8 (when the substitution aforesaid has been made) excluded the United Kingdom from the denotation of that expression, and as though the articles mentioned in paragraph 1 of the Second Schedule to the said Finance (Customs Duties) (No. 2) Act, 1932 , were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate, and as though the said Second Schedule to the Finance Act, 1919, contained a list of goods to which three-fourths of the full rate was made applicable as a preferential rate and the articles mentioned in paragraphs 2, 3, and 4 respectively of the said Second Schedule to the Finance (Customs Duties) (No. 2) Act, 1932 , were included in that list. 8 Variation of duty on ploughs. 8. The exemption, conferred by sub-paragraph ( ) of paragraph 3 of the First Schedule to the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), from the duty imposed by section 2 of that Act shall not apply to any article which, in the opinion of the Revenue Commissioners, is a component part of a plough. 9 Variation of the duty on personal clothing and wearing apparel. 9. For the purposes of the application of section 8 of the Finance Act, 1919, to the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), when charged on suits, overcoats, hats, and caps made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men or boys or on component parts or accessories of such suits, overcoats, hats, or caps, the expression "British Empire" shall, notwithstanding anything to the contrary contained in the said section 8 as applied by the said section 7, be construed as not including the United Kingdom, and the said section 8 as so applied shall for the purposes aforesaid have effect accordingly. 10 Further variation of the duty on personal clothing and wearing apparel. 10. The exemption conferred by paragraph ( ) of sub-section (2) of section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), from the duty imposed by that section shall not apply to any component part of personal clothing or wearing apparel made wholly or mainly of fur. 11 Variation of the motor car duty. 11. —(1) Whenever, by reason of the application of the provisions of section 8 of the Finance Act, 1919, to any rate (in this paragraph referred to as the full rate) of the motor car duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), there is in force in respect of such full rate a preferential rate for articles of a particular origin, then the said duty shall, in respect of all articles of whatsoever origin chargeable (but for this Order) with the said duty at either such full rate or such preferential rate, be charged, levied, and paid at such preferential rate as if it were the full rate of duty. (2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the said motor car duty when charged by virtue of this Order at a rate which, but for this Order, would be a preferential rate. (3) This paragraph applies only in respect of rates of the said motor car duty fixed by the said section 11 of the Finance Act, 1928 , or by any subsequent Act passed (whether before or after the making of this Order) before the 1st day of April, 1933, or by a resolution of Dáil Eireann passed before the making of this Order and having statutory force by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927). 12 Variation of duty on certain iron and steel articles. 12. For the purposes of the application of section 8 of the Finance Act, 1919, to the duties imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Numbers 4 and 20 respectively in the First Schedule to the said Finance Act, 1932 , the expression "British Empire" shall, notwithstanding anything to the contrary contained in the said section 8 as applied by the said section 11, be construed as not including the United Kingdom, and the said section 8 as so applied shall for the purposes aforesaid have effect accordingly. 13 Licensing power. 13. Whenever the Minister for Industry and Commerce so thinks proper, the Revenue Commisioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles chargeable with a duty imposed by this Order or chargeable with any duty at a rate fixed by this Order without payment of such duty and may grant such licence either, as the Revenue Commissioners shall think proper, without limit as to time or the quantity of articles to be imported thereunder or either of those matters or limited to a specified time or a specified quantity of articles. 14 Continuance of existing licences. 14. Every licence which was issued under a power conferred by the Emergency Imposition of Duties (No. 1) Order, 1932, for the importation of any articles without payment of a duty imposed by that Order and was unrevoked, unexpired, and unexhausted at the time at which the revocation of that Order by this Order takes effect shall, if such articles would be chargeable with duty under this Order, continue in force in accordance with the terms thereof with the substitution of the duty imposed by this Order for the duty imposed by the said Emergency Imposition of Duties (No. 1) Order, 1932, and subject to revocation at any time by the Revenue Commissioners. 15 Re-importation. 15. —(1) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to a duty imposed by this Order. (2) Any article liable to a duty imposed by this Order which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either— ) that such article had not been imported prior to its exportation, or ) that such article had been imported prior to its exportation but was not liable to any duty at the time of such importation, or ) that such article had been imported prior to its exportation and all duty to which it was liable on such importation had been duly paid and either no drawback had been allowed on its exportation or all drawback so allowed had been repaid to the Revenue Commissioners. (3) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-paragraph of this paragraph. 16 Computation of value of articles. 16. The value of any article for the purposes of this Order shall be taken to be the price which an importer would give for such article if such article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners. 17 Penalty for contravention of conditions. 17. 18 Care and management of duties. 18. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners. This 23rd day of December, 1932. Ref. No. Articles liable to Duty Rate of Duty Coal, culm, shale, slack and coke, and also solid fuel which, in the opinion of the Revenue Commissioners, is composed wholly or mainly of coal or coal dust. Five shillings the ton. Roman cement, Portland cement, and other hydraulic cements. An amount equal to twenty per cent. of the value of the article. (a) Apparatus which, in the opinion of the Revenue Commissioners, is operated wholly or mainly by electricity; and An amount equal to twenty per cent. of the value of the article. (b) apparatus which, in the opinion of the Revenue Commissioners, is designed, constructed and intended for generating, storing, transforming, or applying electricity, whether such apparatus is imported separately or as part of another article; and (c) cables, wires, insulators and other articles which, in the opinion of the Revenue Commissioners, are designed, constructed and intended for use in the transmission of electricity; and (d) component parts of any of the foregoing articles. There shall be excluded from each of the foregoing paragraphs (a), (b), (c) and (d) all articles chargeable with the duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments. (a) Sugar, of whatever degree of polarisation; and (b) molasses, irrespective of the percentage of sweetening matter; and (c) glucose, whether solid or liquid. Two shillings and fourpence the hundredweight. Ninepence the ounce. All articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and goods mentioned at Reference Numbers 4 and 5 of this Schedule) made from or containing sugar or other sweetening matter. If the articles are prescribed in the official import lists to be entered on importation weight, one farthing the pound; if the articles are prescribed in the official import lists to be entered by measure, three-pence the gallon. The following articles if (in the opinion of the Revenue Commissioners) made wholly or mainly of iron or of steel or of iron and steel, that is to say:— An amount equal to twenty per cent. of the value of the article. (b) any of the following articles which at importation are, in the opinion of the Revenue Commissioners, assembled or substantially assembled, that is to say—bedsteads, gas heaters, gas cookers, and bicycles and tricycles, excluding mechanically propelled bicycles and tricycles and excluding bicycles and tricycles which, in the opinion of the Revenue Commissioners are designed, constructed and intended for use by invalids or infirm persons; and (c) the following component parts of such bicycles and tricycles as are included in the next preceding paragraph, that is to say—wheels, whether completely or partially assembled, pedals, whether completely or partially assembled, and assemblies (not being assembled or substantially assembled bicycles or tricycles) which incorporate a pedal or pedals; and (d) bars, rods, angles, girders, joists, beams, channels, columns, posts and tees; and (e) the following articles when imported in bulk, that is to say—nails, tacks, staples, rivets, washers, bolts, nuts and screws; and (f) barbed wire and steel cables.