S.I. No. 357/1951:

EMERGENCY IMPOSITION OF DUTIES (No 267) (PERSONAL CLOTHING AND WEARING APPAREL) ORDER, 1951.

EMERGENCY IMPOSITION OF DUTIES (No 267) (PERSONAL CLOTHING AND WEARING APPAREL) ORDER, 1951.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :--

1. This Order may be cited as the Emergency Imposition of Duties (No. 267) (Personal Clothing and Wearing Apparel) Order, 1951.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. (1) In lieu of the duty imposed by section 7 of the Finance Act, 1937 (No. 18 of 1937), a duty of customs shall be charged, levied and paid--

(a) on each of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Schedule to this Order (other than articles to which the said Part I is stated at the head thereof not to apply) imported on or after the 10th day of December, 1951, at the rate (save as is otherwise provided by this Order) stated in the third column of the said Part I opposite the mention of the article in the said second column, and

(b) on each component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Schedule to this Order which is imported on or after the 10th day of December, 1951, at the rate (save as is otherwise provided by this Order) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and

(c) on each of the articles mentioned in the second column in Part II of the Schedule to this Order imported on or after the 10th day of December, 1951, at the rate stated in the third column of the said Part II.

(2) In the case of the articles mentioned in the second column in Part III of the Schedule to this Order and to which the said Part is stated at the head thereof to be applicable (including partially manufactured articles), duty at the rate stated in the third column in the said Part III shall be the minimum duty chargeable by virtue of this Order in respect of each such article, and accordingly the duty imposed by this Order shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I of the said Schedule or the rate chargeable under Part III of the said Schedule.

(3) The statement of a percentage in the third column of the Schedule to this Order opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.

4. Notwithstanding anything contained in this Order or the Schedule thereto, the duty imposed by this Order shall not be charged or levied--

(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor

(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor

(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor

(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor

(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor

(f) on any unassembled component part of an umbrella, nor

(g) on any of the following partial assemblies of component parts of an umbrella, that is to say :--

(i) separate ribs each having a stay attached,

(ii) assembled ferrules,

(iii) assembled runners,

(iv) assembled handles, nor

(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor

(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor

(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor

(k) on any component part or accessory of personal clothing or wearing apparel which is of the nature of a crest, badge, or motif, nor

(l) on any article which is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease, nor

(m) on any wig, toupet, or similar article.

5. Where a shirt, collar, or cuff is exported and undergoes outside the State the process of first dressing and is then reimported, the duty imposed by this Order shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported.

6. Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this Order is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.

7. 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 Order any articles chargeable with such duty or, in the case of any of 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).

8. In this Order and in the Schedule thereto the expression " wearing apparel " includes pocket handkerchiefs and umbrellas and the word " boys " does not include infants.

9. 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 the duty imposed by this Order, so far as it is chargeable on the articles referred to at reference numbers 1, 2, 3, 4, 5, 7, 8, 10, 11 and 13 in the Schedule to this Order, as if those articles were mentioned in the second column of the First Schedule to that Act, and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said articles in the said second column, and two-thirds of the relevant rates stated in the Schedule to this Order were respectively specified in the fourth column of the said First Schedule opposite the mention of those articles in the said second column,

(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.

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

SCHEDULE.

THE DUTY ON PERSONAL CLOTHING AND WEARING APPAREL

PART I.

This Part of this Schedule does not apply to any Article chargeable under Part II of this Schedule.

PART II.

PART III.

This Part of this Schedule does not apply to any Article chargeable under Part II of this Schedule.

GIVEN under the Official Seal of the Government, this 5th day of December, 1951.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.