S.I. No. 220/1965:

IMPOSITION OF DUTIES (NO. 146) (SPECIAL IMPORT LEVY) ORDER, 1965.

IMPOSITION OF DUTIES (NO. 146) (SPECIAL IMPORT LEVY) ORDER, 1965.

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. 146) (Special Import Levy) Order, 1965.

2.--(1) In this Order "the Principal Order" means the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ), as amended by any subsequent order, whether made before or after the commencement of this Order.

(2) References in this Order to an Act or Order shall be construed as reference to that Act or Order as amended by any subsequent Act or Order.

(3) Goods classified pursuant to the Principal Order under any tariff heading in the Schedule to that Order shall be deemed to be mentioned in the first column of that Schedule at that tariff heading.

(4) References in this Order to tariff heading numbers and tariff headings include references to tariff subheading numbers and tariff subheadings, respectively.

3.--(1) A duty of customs (to be known and in this Order referred to as Special Import Levy) shall be charged, levied and paid on the goods mentioned in the first column of the Schedule to the Principal Order at any tariff heading number specified in the Schedule to this Order imported on or after the 2nd day of November, 1965, at the rate of an amount equal to fifteen per cent. of the value of the goods.

(2) Special Import Levy in respect of any goods shall be in addition to and not in substitution for any other duty chargeable in respect of the goods notwithstanding anything to the contrary in any statute or instrument made under statute.

(3) Where, apart from this Order, any goods are chargeable with a duty of customs and that duty is restricted to goods not otherwise liable to duty, this Order shall not operate so as to render the goods not chargeable with that duty.

4. This Order shall not apply in relation to any goods which have arrived in the State before the 2nd day of November, 1965.

5. 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 Special Import Levy in so far as it is chargeable on the goods mentioned in the first column of the Schedule to the Principal Order at any tariff heading number specified in Part I of the Schedule to this Order as if those goods 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 First Schedule opposite the mention of the said goods in the said second column, and the rate of an amount equal to ten per cent. of the value of the goods were specified in the fourth column of the said First Schedule opposite the mention of the said goods in the said second column and, in so far as Special Import Levy is chargeable on the goods mentioned in the first column of the Schedule to the Principal Order at tariff heading numbers 22.05, 22.06, 22.07(B), 23.05(B) and 30.03(B), as if the reference to the Dominion of Canada in the said section 6 included a reference to the Republic of South Africa;

(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.

6.--(1) 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 Special Import Levy any goods chargeable therewith or, in the case of any such goods already imported, to take delivery thereof without payment of Special Import Levy 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 (other than a licence relating to goods which are not chargeable with any other duty of customs or are chargeable only with a duty restricted to goods not otherwise liable to duty) shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(2) Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by sub-paragraph (1) of this paragraph may be exercised by the Minister for Industry and Commerce.

7. The provisions of section 8 of the Finance Act, 1919, shall not apply or have effect in relation to Special Import Levy.

8. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to Special Import Levy in so far as it is chargeable on any goods mentioned in the first column of the Schedule to the Principal Order at tariff heading number 22.03, 22.05, 22.06, 22.07, 22.08, 22.09, 23.05(B), 24.02(A), 30.03(B) or 33.06(A)(1) unless those goods are warehoused and removed from the warehouse for exportation and duly exported as merchandise or shipped for use as stores.

9. Notwithstanding anything contained in the Customs Consolidation Act, 1876, the enactments amending that Act or any other enactment relating to Customs, Special Import Levy shall be charged, levied and paid on any goods entered for warehousing under the Customs Acts at the time when the goods are so entered for warehousing.

10. Where Special Levy is chargeable on any goods at the time when the goods are entered for warehousing, subsections (1) to (3) of section 16 of the Finance Act, 1952 (No. 14 of 1952), shall apply and have effect as if the references therein to goods entered for home use included references to goods entered for warehousing and references to delivery of goods included references to warehousing of goods.

11. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with Special Import Levy, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty.

12. Special Import Levy shall not be charged or levied on goods in respect of which a reduction and allowance of duty in respect of spirits is provided for by section 4 of the Finance Act, 1920.

13. Special Import Levy shall not be charged or levied on--

(a) articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or

(b) clothing accessories,

which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.

14. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

15. This Order shall continue in operation until the 31st day of March, 1966, and shall then expire.

SCHEDULE

PART I.

PART II.

GIVEN under the Official Seal of the Government, this 27th day of October, 1965.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The purpose of this Order is to impose a levy on imports of certain goods during the period 2nd November, 1965, to 31 March, 1966.