S.I. No. 104/1962:

IMPOSITION OF DUTIES (No. 123) (TOBACCO) ORDER, 1962

IMPOSITION OF DUTIES (No. 123) (TOBACCO) ORDER, 1962

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 :

1. This Order may be cited as the Imposition of Duties (No. 123) (Tobacco) Order, 1962.

2.--(1) There shall be charged, levied and paid on all tobacco imported on or after the 14th day of June, 1962, and before the 10th day of August, 1962, a duty of customs at the following rates, that is to say :

(a) for every lb. of unmanufactured tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereof--1s. 9d. ;

(b) for every lb. of unmanufactured tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereof--1s. 11d. ;

(c) for every lb. of manufactured tobacco--2s. 0d.

(2) The duty imposed by this Order shall be in addition to and not in substitution for any other duties chargeable in respect of tobacco notwithstanding anything to the contrary in any statute or instrument made under statute.

3. As respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 14th day of June, 1962, the Revenue Commissioners may, subject to compliance by the manufacturer with such conditions for securing payment of the duty as they may think fit to impose, permit the manufacturer to defer payment of the duty charged under this Order on the tobacco to a day not later than the last day of the month succeeding the month in which the tobacco is so delivered.

4. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply in relation to the duty imposed by this Order.

5.--(1) In this paragraph " hard pressed tobacco " has the same meaning as in section 17 of the Finance Act, 1940 (No. 14 of 1940).

(2) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 14th day of June, 1962, and before the 10th day of August, 1962, sold and sent out for use within the State any hard pressed tobacco which has been manufactured by him and on which a rebate under the said section 17 has been allowed, such manufacturer shall be entitled to receive an additional rebate at the rate of 1s. 6d. per lb. on such hard pressed tobacco.

(3) Any regulations made by the Revenue Commissioners under subsection (3) of the said section 17 shall, subject to the provisions of this Order, apply in relation to the additional rebate provided for by this paragraph.

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 12th day of June, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE

The effect of this Order is to impose an additional duty on tobacco equivalent to 1d. on the packet of 20 standard size cigarettes and to grant an additional rebate on hard pressed tobacco in order to relieve pipe tobaccos of the plug variety from the new impost.