No. 43/1932:

CUSTOMS DUTIES (HORSE-DRAWN VEHICLES) (PROVISIONAL IMPOSITION) ORDER, 1932.

CUSTOMS DUTIES (HORSE-DRAWN VEHICLES) (PROVISIONAL IMPOSITION) ORDER, 1932.

WHEREAS it is enacted by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), that whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may 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 WHEREAS the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition of a customs duty on the articles mentioned in the Schedule hereto is necessary to prevent an expected dumping of those articles arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury;

NOW, the Executive Council, in exercise of the powers conferred on them by section 1 of the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Customs Duties (Horse-drawn Vehicles) (Provisional Imposition) Order, 1932.

2. The 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. There shall be charged, levied, and paid on all articles mentioned in the Schedule hereto imported into Saorstát Eireann on or after the 6th day of May, 1932, a customs duty at the several rates mentioned in the said Schedule hereto.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though the articles mentioned in the Schedule hereto were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

5. Any article liable to the duty imposed by this Order which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the said duty if it is shown to the satisfaction of the Revenue Commissioners either

(a) that the article had not been imported previous to its exportation, or

(b) that the article had been first imported prior to the 6th day of May, 1932, or

(c) that the article had been first imported on or after the 6th day of May, 1932, and the duty imposed by this Order had been duly paid thereon.

6. Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of the next preceding paragraph of this Order.

7. The Revenue Commissioners may by order exempt from the duty imposed by this Order any article liable to the said duty if they are satisfied that, having regard to the small value of the article, it is inexpedient that the said duty should be charged thereon.

8. The Revenue Commissioners may make regulations providing for the total or partial exemption for a limited period from the duty imposed by this Order of vehicles liable to the said duty brought into Saorstát Eireann by persons making only a temporary stay therein.

9. The value of any article for the purpose of this Order shall be taken to be the price which an importer would give for the article if the 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.

DUBLIN,

This 5th day of May, 1932.

SCHEDULE.

1. Seventy-five per cent. of the value of the article or the sum of fifteen pounds, whichever is the greater, on the following articles, that is to say—

Wheeled Vehicles which, in the opinion of the Revenue Commissioners, are designed, constructed, and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of persons or for the carriage of goods, or for the carriage of both persons and goods.

2. Seventy-five per cent. of the value of the article on the following articles, that is to say—

Component parts and accessories of any such vehicle as is mentioned in paragraph 1 of this Schedule, but excluding materials and articles intended for use in the construction or assembling in Saorstát Eireann of any such vehicle.