S.I. No. 77/1961 - Imposition of Duties (No. 104) (Miscellaneous Customs Duties) Order, 1961.


S.I. No. 77 of 1961.

IMPOSITION OF DUTIES (No. 104) (MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1961.

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. 104) (Miscellaneous Customs Duties) Order, 1961.

2. This Order shall have effect in respect of articles imported on or after the 20th day of April, 1961.

3. In this Order, references to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) In this paragraph—

" the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938);

" the Schedule " means the Schedule to this Order ;

" United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) (a) There shall be charged, levied and paid on each of the articles mentioned in column (2) of the Schedule at a particular reference number a duty of customs at the rate stated in column (3) of the Schedule at that reference number.

(b) Where a rate (in this clause referred to as the preferential rate) is stated in column (4) of the Schedule at a particular reference number, clause (a) of this subparagraph shall, as respects any article of the kind mentioned in column (2) of the Schedule at that reference number which is shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom or the Dominion of Canada, have effect—

(i) if the preferential rate is without qualification, as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number, and

(ii) if the preferential rate is expressed to apply only in respect of a specified description of articles of the kind mentioned in column (2) of the Schedule at that reference number, as if the preferential rate were substituted for the rate stated in column (3) of the Schedule at that reference number in so far as the latter rate is chargeable on articles of the description so specified.

(c) Where a percentage is stated in column (3) or (4) of the Schedule at a particular reference number, then, as respects any article mentioned in column (2) of the Schedule at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of that article.

(d) An article shall not be deemed, for the purposes of this paragraph and the Schedule, to have been manufactured in a particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.

(3) The provisions set forth in column (5) of the Schedule at a particular reference number shall have effect in respect of the duty mentioned at that reference number.

5. The Finance Act, 1932 (No. 20 of 1932), shall have effect as if—

(1) the following paragraph were substituted for paragraph (b) of subsection (1) of section 16, namely :

" (b) accessories and component parts of the articles mentioned in paragraph (a) of this subsection, excluding records for gramophones or for other similar instruments ; "

(2) the following subsection were added to the said section 16, namely :

" (8) 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 section, any articles chargeable with that 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 as to time or quantity or either 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).",

(3) " fish paste " were inserted after " fish " in paragraph (b) of subsection 8 of section 22, and

(4) " booklets which consist essentially of stories told in pictures, with or without dialogue, foreign government publications and publications of inter-governmental international bodies " were substituted for " foreign government and league of nations publications " in paragraph (a) in the second column of the First Schedule at reference number 15.

6. The Finance Act, 1934 (No. 31 of 1934), shall have effect as if the matter contained at reference number 5 in the Seventh Schedule were deleted.

7. Section 15 of the Finance Act, 1935 (No. 28 of 1935), shall have effect as if—

(1) " nine " were substituted for " four and four-fifths " in paragraph (a) of subsection (1),

(2) " four pence and one halfpenny " were substituted for " two and two-fifths pence " in paragraph (b) of subsection (1),

(3) " seven pence and one halfpenny " were substituted for " four pence " in paragraph (a) of subsection (2), and

(4) " three pence and three farthings " were substituted for " two pence " in paragraph (b) of subsection (2).

8. The Finance Act, 1937 (No. 18 of 1937), shall have effect as if the matter contained at reference number 20 in the First Schedule were deleted.

9. The Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall have effect as if—

(a) in column (5) of the First Schedule at reference number 21 the following provision were inserted, namely :

" The duty mentioned at this reference number shall not be charged or levied on—

(1) fountain pens,

(2) ball-point pens,

(3) propelling and sliding pencils, or

(4) component parts of the foregoing articles.",

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(b) " (other than camera cases) " were inserted after " cases " in column (2) of the said First Schedule at reference number 30, and

(c) the following provision, namely, " The duty mentioned at this reference number shall not be charged or levied on articles designed and constructed for use as containers for photographic colour transparencies." were inserted in column (5) of the said First Schedule at the said reference number 30.

10. The Imposition of Duties (No. 92) (Ball-point Pens) Order, 1960 ( S.I. No. 115 of 1960 ), shall have effect as if the following subparagraphs were substituted for subparagraphs (b) and (c) of paragraph 2, namely :

" (b) on component parts of ball-point pens which are barrels at the rate of four pence and one halfpenny the article,

(c) on component parts of ball-point pens which are refills or asssemblies of component parts of refills at the rate of three pence the article, and

(d) on component parts made of artificial plastic material of ball-point pens, other than barrels and refills and component parts of refills, at the rate of three pence the article."

11. The following duties of customs are hereby terminated, namely :

(1) the duty of customs imposed by section 8 of and mentioned at reference number 30 in the First Schedule to the Finance Act, 1934 (No. 31 of 1934),

(2) the duty of customs imposed by section 8 of and mentioned at reference number 43 in the First Schedule to the said Finance Act, 1934 ,

(3) the duty of customs imposed by section 11 of and mentioned at reference number 14 in the Second Schedule to the Finance Act, 1935 (No. 28 of 1935),

(4) Special Import Levy, and

(5) Special Import (No. 2) Levy.

12. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE

Paragraph 4.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

1.

Newspapers

On daily newspapers—three half-pence per copy

The duty mentioned at this reference number shall not be charged or levied on copies of newspapers imported singly.

On newspapers other than daily newspapers—one penny per copy

On newspapers other than daily newspapers—three farthings per copy

The duty mentioned at this reference number shall not be charged or levied on newspapers which are not daily newspapers and which are shown to the satisfaction of the Revenue Commissioners to be trade, craft, trade union, scientific, religious, educational or foreign government publications or publications of inter-governmental international bodies.

Whenever and so long as the Revenue Commissioners are satisfied in respect of any newspaper chargeable with the duty mentioned at this reference number that—

(1) in the case of a daily newspaper, the average circulation per issue in the State does not exceed two thousand copies, and

(2) in the case of a newspaper other than a daily newspaper, the average circulation per issue in the State does not exceed six thousand copies,

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

the duty shall not be charged or levied on any copies of that newspaper.

Where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which the duty mentioned at this reference number has been paid have not been used in the State and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by the publishers to the importer in respect of those copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the duty paid on those copies, subject to the limitations that the repayment shall be made on each copy of the newspaper at a rate equivalent to the rate at which the duty mentioned at this reference number is chargeable on the newspaper (notwithstanding that the duty paid on those copies may have been paid at a greater rate than the rate aforesaid) and that the repayment of the duty shall not be made unless not less than thirty dozen copies (whether the copies are of one or more newspapers and whether the newspaper or newspapers is or are of the same issue or of different issues) are returned at one time.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

Neither the duty imposed by section 8 of the Finance Act, 1933 (No. 15 of 1933), nor the duty imposed by the Imposition of Duties (No. 91) (Newspapers and Periodicals) Order, 1960 ( S.I. No. 106 of 1960 ), shall be charged or levied on newspapers.

Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply in relation to any article on which the duty mentioned at this reference number has been paid.

2.

(1) Periodicals, other than newspapers,

two pence per copy

The provisions of section 8 of the Finance Act, 1919, shall apply and have effect in relation to the duty mentioned at this reference number with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though the articles mentioned at this reference number were mentioned separately in the first column of the Second Schedule to that Act and three-quarters of the full rate of that duty were specified in respect to those articles in the second column of that Schedule.

(2) books and booklets which are not otherwise liable to duty and consist essentially of stories told in pictures, with or without dialogue.

The duty mentioned at this reference number shall not be charged or levied on copies of publications imported singly.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

The duty imposed by this Order shall not be charged or levied on publications which are shown to the satisfaction of the Revenue Commissioners to be trade, craft, trade union, scientific, religious, educational or foreign government publications or publications of inter-governmental international bodies.

Where it is shown to the satisfaction of the Revenue Commissioners that any copies of a publication on which the duty mentioned at this reference number has been paid have not been used in the State and have been exported and returned to the publishers thereof by the importer thereof, and that credit has been allowed by the publishers to the importer in respect of those copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the duty so paid on those copies.

Where the Revenue Commissioners are satisfied that any copies of a publication chargeable with the duty mentioned at this reference number are imported for the use of a library which is not a proprietary library conducted mainly for profit the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit those copies to be imported without payment of the duty.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

The duty of customs imposed by the Imposition of Duties (No. 91) (Newspapers and Periodicals) Order, 1960 ( S.I. No. 106 of 1960 ), shall not be charged or levied on periodicals.

Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply in relation to any article on which the duty mentioned at this reference number has been paid.

3.

Glassware (other than ashtrays) which is not otherwise liable to duty and is of a kind commonly used for table, kitchen, toilet or office purposes or for indoor decoration or similar purposes.

55%

40%

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 mentioned at this reference number 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).

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

4.

Propelling and sliding pencils and component parts thereof and leads for such pencils.

45%

30%

5.

Photographic apparatus of the following descriptions and component parts thereof (including lenses of all descriptions for such apparatus) :—

22½%

15%

(1) cinematograph cameras designed exclusively for the use of film not exceeding 16 millimetres in width and not capable of being loaded with more than 50 feet of such film,

(2) cameras (other than cinematograph cameras) designed for the use of—

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

(a) roll film not exceeding 3 inches in width, or

(b) other film not exceeding 35 millimetres in width,

excluding microfilm recording apparatus,

(3) enlargers designed to accommodate a negative not exceeding 7½ square inches in superficial area.

6.

Sensitized photographic film, not exceeding 3 inches in width, sensitized paper and sensitized paperboard, excluding cinematograph film, cut sheet film, X-ray film, micro-film, sensitized paper and paperboard imported in rolls, sensitized paper and paperboard imported in cut sheets measuring not less than 55 square inches in superficial area and sensitized paper and sensitized cellulose acetate sheet for colour printing.

22½%

15%

The duty mentioned at this reference number shall not be charged or levied on articles chargeable with the duty imposed by section 11 of and mentioned at reference number 16 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932).

The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by section 11 of and mentioned at reference number 15 in the Second Schedule to the Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

7.

Fancy or ornamental articles of any material (other than textile material) for personal or domestic use and component parts thereof.

45%

30%

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 mentioned at this reference number 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).

The duty mentioned at this reference number shall not be charged or levied on—

(1) an article chargeable with the duty imposed by section 11 of and mentioned at reference number 16 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932),

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

(2) an article chargeable with any of the duties imposed by paragraph 3 of and mentioned at reference numbers 3, 4, 12, 13, 21, 25 and 26 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ),

(3) an article chargeable with the duty imposed by the Imposition of Duties (No. 63) (Electric Fluorescent Lighting Apparatus) Order, 1959 ( S.I. No. 82 of 1959 ),

(4) an article chargeable with any of the duties imposed by paragraph 10 of and mentioned at reference numbers 3, 8 and 9 in the Schedule to the Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 ( S.I. No. 63 of 1959 ), other than, in the case of articles mentioned at the said reference number 3 in the said Schedule, an article which or the framework of which is made wholly or mainly of iron or steel or a combination of iron and steel,

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

(5) an article chargeable with any of the duties imposed by paragraph 11 of and mentioned at reference numbers 3, 4, 5, 6, 7 and 10 in the Schedule to the Imposition of Duties (No. 89) (Special Import Levies and Miscellaneous Customs Duties) Order, 1960 ( S.I. No. 83 of 1960 ),

(6) an article chargeable with the duty imposed by the Imposition of Duties (No. 92) (Ball-point Pens) Order, 1960 ( S.I. No. 115 of 1960 ),

(7) an article chargeable with the duty mentioned at reference number 4 in this Schedule, or

(8) an article of any of the following descriptions, that is to say :

(a) clocks and component parts thereof,

(b) pipes for smoking and component parts thereof,

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

(c) ashtrays and component parts thereof,

(d) gaslight fittings and component parts thereof,

(e) picture frames,

(f) watches, watch straps and watch bracelets,

(g) writing pencils,

(h) tableware made of china, of porcelain or of other pottery,

(i) candles,

(j) accessories of radio and television receiving sets,

(k) electric handlamps and torches,

(l) precious and semi-precious stones and pearls,

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

(m) pictures, drawings and designs,

(n) glassware of a kind commonly used for table, kitchen, toilet or office purposes or for indoor decoration or similar purposes.

Neither of the duties imposed by paragraph 3 of and mentioned at reference numbers 29 and 30 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall be charged or levied on any article chargeable with the duty mentioned at this reference number.

Subject to the two immediately preceding provisions, the duty mentioned at this reference number is in addition to and not in substitution for any other duty chargeable on the articles mentioned, as chargeable with duty, at this reference number, notwithstanding anything to the contrary in any statute or instrument made under statute.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

Where, apart from paragraph 4 of this Order and this reference number, an article is chargeable with a duty of customs and that duty is restricted to articles not otherwise liable to duty, the said paragraph 4 and this reference number shall not operate so as to render the article not chargeable with that duty.

8.

Soups (other than vegetable soups) in liquid, solid, powder or any other form, excluding preparations which are shown to the satisfaction of the Revenue Commissioners to be primarily highly concentrated essences or extracts.

On meat soups—60%

On soups other than meat soups—eighty four shillings the hundredweight

On meat soups—40%

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may be 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 mentioned at this reference number 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 license shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

9.

Vegetable soups and vegetable purées, and vegetable preparations consisting wholly or mainly of vegetables.

On preparations of any of the following descriptions, namely, soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes or soya bean cake meal—eighty-four shillings the hundredweight.

On preparations of any of the following descriptions, namely, soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes or soya bean cake meal—nil.

At this reference number " vegetables " includes tomatoes and cucumbers and " vegetable " shall be construed accordingly.

Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may be 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 mentioned at this reference number 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).

On vegetable soups, vegetable purées and all other vegetable preparations —50%.

On vegetable soups, vegetable purées and all other vegetable preparations—331/3%.

Neither the duty imposed by section 2 of and mentioned at reference number 10 in the Second Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), nor the duty imposed by section 3 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), shall be charged or levied on vegetable soups, vegetable purées or vegetable preparations consisting wholly or mainly of vegetables.

Ref. No.

Description of article liable to duty

Full rate of duty

Preferential rate of duty (United Kingdom and Canada)

Special provisions

(1)

(2)

(3)

(4)

(5)

10.

Fish of all kinds (including roes and fish paste) imported in sealed bottles, jars, kegs, pots, tins or cans.

On salmon—30%

On all other fish—45%.

On salmon—20%.

On all other fish—30%.

GIVEN under the Official Seal of the Government, this 18th day of April, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The main effects of the Order are:—

(i) to terminate all the remaining special import levies;

(ii) to impose new customs duties, or amend existing duties, on the following articles, in substitution for special import levy:—tinned fruit, newspapers, periodicals, etc., glassware, propelling and sliding pencils, certain types of photographic apparatus and film, fancy or ornamental articles, meat soups, vegetable soups, etc. and fish in sealed containers; and

(iii) to amend the customs duties on musical instruments, casein, etc. manufactures, precious metals, etc. and printed matter.