S.I. No. 229/1953:

EMERGENCY IMPOSITION OF DUTIES (No. 310) (HANDBAGS, ETC.) ORDER, 1953.

EMERGENCY IMPOSITION OF DUTIES (No. 310) (HANDBAGS, ETC.) ORDER, 1953.

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. 310) (Handbags, etc.) Order, 1953.

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

3. (1) A duty of customs at the rate of an amount equal to sixty per cent. of the value of the article shall be charged, levied and paid on any of the following articles which is made wholly or mainly of leather, skin, or unhardened artificial plastic material or of an imitation of leather or skin, or of a combination of any two or more of those substances, or of which the outer covering is made wholly or mainly of any of those substances or a combination of any two or more of those substances, being an article which is imported on or after the 7th day of July, 1953, that is to say:--

(a) handbags (including toy handbags) and component parts thereof, and

(b) purses, pouches, wallets, pocket books, card cases, note cases, cases for holding students' writing or drawing requisites, rosary, medal or crucifix cases, cash bags and shopping bags, which are suitable to be carried on or about the person, and

(c) cases for indoor use suitable for holding articles of personal clothing or wearing apparel, and

(d) cases suitable for holding toilet requisites, toilet preparations or toilet requisites and toilet preparations, whether with or without articles of personal clothing or wearing apparel, and

(e) trunks, suitcases, travel bags, attaché cases and goods similar to any such articles.

(2) In subparagraph (1) of this paragraph " unhardened artificial plastic material " does not include synthetic rubber or textiles.

4. 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 as if the articles chargeable with that duty 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 Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to forty per cent. of the value of the articles were specified in the fourth column of the said Schedule opposite the mention of the said 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.

5. 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 therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said 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).

6. The duty imposed by this Order is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 16 in the First Schedule to that Act, as amended at reference number 17 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), and reference number 9 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937), and accordingly the latter duty, as so amended, shall not be charged or levied on any article imported on or after the 7th day of July, 1953, and while this Order continues to be in force.

7. The duty imposed by this Order shall not be charged or levied on any article chargeable with any of the following duties, that is to say:--

(a) the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35, as amended, in the First Schedule to that Act,

(b) The duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 16, as amended, in the First Schedule to that Act,

(c) the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 39 in the First Schedule to that Act,

(d) the duty imposed by the Emergency Imposition of Duties (No. 114) Order, 1936 ( S. R. & O. No. 358 of 1936 ),

(e) the duty imposed by the Emergency Imposition of Duties (No. 115) Order, 1936 ( S. R. & O. No. 368 of 1936 ),

(f) the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 18 in the First Schedule to that Act,

(g) the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 20 in the First Schedule to that Act.

8. (1) The Emergency Imposition of Duties (No. 130) Order, 1937 ( S. R. & O. No. 243 of 1937 ), is hereby revoked.

(2) Subparagraph (1) of this paragraph shall come into operation on the 7th day of July, 1953.

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

GIVEN under the Official Seal of the Government, this 30th day of June, 1953.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.