No. 38/1931:

CUSTOMS DUTIES (PROVISIONAL IMPOSITION) ACT, 1931

ARRANGEMENT OF SECTIONS

1 Power of Executive Council to impose or vary customs duties.

2 Effects of orders under this Act.

3 Application of general enactment.

4 Repayments on cesser or modification of orders.

5 Power of reference to Tariff Commission.

6 Short title and citation.

AN ACT TO AUTHORISE DURING A LIMITED PERIOD THE PROVISIONAL IMPOSITION OR VARIATION OF CUSTOMS DUTIES BY THE EXECUTIVE COUNCIL WHERE SUCH IMPOSITION OR VARIATION APPEARS TO BE IMMEDIATELY NECESSARY TO PREVENT AN EXPECTED DUMPING OF GOODS OR OTHER THREATENED INDUSTRIAL INJURY; AND TO PROVIDE OPPORTUNITY FOR THE CONSIDERATION BY DÁIL EIREANN OF SUCH IMPOSITION OR VARIATION, TO AUTHORISE THE REFERENCE TO THE TARIFF COMMISSION OF QUESTIONS RELATING TO SUCH DUTIES, AND TO MAKE PROVISION FOR MATTERS CONNECTED WITH THE MATTERS AFORESAID.

[5th November, 1931.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1.—Whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition or variation of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description or an expected importation of goods of that description, in either case arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may—

( a ) if no customs duty is then in force in respect of goods of the said particular description, by order impose, whether with or without qualifications, restrictions, or exemptions, a customs duty of such amount as they think proper to specify in such order on all goods of the said particular description imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order and (if the Executive Council thinks fit so to specify) on all goods of the said particular description landed in Saorstát Eireann on or after the said day or

( b ) if a customs duty is then in force in respect of goods of the said particular description, by order vary, in respect of goods imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order and (if the Executive Council thinks fit so to specify) in respect of goods landed in Saorstát Eireann on or after the said day, the said customs duty in all or any of the following ways, that is to say, by increasing the rate of the said duty by such amount, or by imposing such conditions or restrictions or by terminating such exemptions as the Executive Council shall in each case think proper to specify in such order.

2.—(1) An order made by the Executive Council under this Act shall have effect immediately upon the making thereof and shall cease to have effect in or upon the happening of whichever of the following events first occurs that is to say—

( a ) if a resolution approving of such order, with or without modification, is not passed by Dáil Eireann within the next ten days on which Dáil Eireann sits after the day on which such order is made;

( b ) if a Bill containing provisions to the same effect (with or without modification) as such order is not read a second time by Dáil Eireann within the next twenty days on which Dáil Eireann sits after the passing by Dáil Eireann of a resolution approving (with or without modification) of such order;

( c ) if the said provisions of the said Bill are rejected by Dáil Eireann during the passage of such Bill through the Oireachtas;

( d ) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as such order;

( e ) the expiration of a period of four months from the day on which such order is made.

(2) If, within the next ten days on which Dáil Eireann sits after an order is made by the Executive Council under this Act, Dáil Eireann passes a resolution approving of such order with modifications, such resolution shall operate to modify such order in accordance with such resolution, and as from the passing of such resolution such order shall, until it ceases under this Act to have effect, have effect subject to such modifications.

3.—(1) Whenever a customs duty is imposed by an order made by the Executive Council under this Act, the enactments which were, immediately before the making of such order, in force in relation to customs duties generally shall apply to and have effect in respect of the customs duty so imposed so long as such order continues to have effect, whether with or without modification,

(2) Whenever a customs duty is varied by an order made by the Executive Council under this Act, all enactments which were in force in respect of such customs duty immediately before the making of such order shall apply to and have effect in respect of such customs duty as so varied so long as such order continues to have effect, whether with or without modification.

4.—(1) Whenever an order made by the Executive Council under this Act ceases to have effect (otherwise than by the coming into operation of an Act of the Oireachtas containing provisions to the same effect, with or without modification, as such order), all moneys paid in pursuance of such order shall be repaid or made good.

(2) Whenever an order made by the Executive Council under this Act has effect with modifications made therein by a resolution passed by Dáil Eireann, all moneys paid (whether before or after the passing of such resolution) in pursuance of such order which would not be payable under such order as so modified shall be repaid or made good.

(3) Whenever an Act of the Oireachtas comes into operation containing provisions to the same effect with modifications as an order made by the Executive Council under this Act and such order ceases, by virtue of such coming into operation, to have effect, all moneys paid in pursuance of such order which would not be payable under such Act shall be repaid or made good.

5.—The Executive Council may, if and whenever they think fit so to do, refer to the Tariff Commission under section 2 of the Tariff Commission Act, 1926 (No. 40 of 1926), any matter or question relating to the continuance, variation, or termination of a customs duty imposed or varied by an order of the Executive Council under this Act, and the Tariff Commission shall consider and report on every matter or question so referred to them as if it were a matter or question referred to them under section 2 of the Tariff Commission (Amendment) Act, 1930 (No. 31 of 1930).

6.—(1) This Act may be cited as the Customs Duties (Provisional Imposition) Act, 1931 .

(2) This Act shall continue in force for nine months from the passing thereof and shall then expire.