S.I. No. 77/1958:

IMPOSITION OF DUTIES (No. 24) (FLYPAPERS AND FLYCATCHERS) ORDER, 1958.

IMPOSITION OF DUTIES (No. 24) (FLYPAPERS AND FLYCATCHERS) ORDER, 1958.

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. 24) (Flypapers and Flycatchers) Order, 1958.

2. The Emergency Imposition of Duties (No. 330) (Disinfectants, etc.) Order, 1954 ( S.I. No. 106 of 1954 ), shall, as respects articles imported on or after the 4th day of April, 1958, have effect as if paragraphs 3, 4 and 5 were deleted and the following paragraphs were inserted, namely :

" 3. A duty of customs at the rate appropriate in accordance with paragraph 4 of this Order shall be charged, levied and paid on each of the following articles imported on or after the 4th day of April 1958, namely :

(a) any article (not being a single substantially pure chemical element or compound) which is ordinarily used as a disinfectant or antiseptic, and which is suitable for such use either without any further process of preparation or on the mere addition of water, and which has as an active ingredient or as active ingredients any one or more of the following, that is to say, a coal tar derivative, pine oil, chloroxylenol or chlorocresol,

(b) any article (not being a single substantially pure chemical element or compound) which is ordinarily used as an insecticide, verminicide, vermicide, fungicide or weedkiller, and which is suitable for such use either without any further process of preparation or on the mere addition of water, but excluding flypapers and flycatchers,

(c) any article, whether or not containing poisonous matter, which is a flypaper or flycatcher.

4. The duty imposed by this Order shall be charged, levied and paid--

(a) in so far as it is chargeable on the articles specified in subparagraphs (a) and (b) of paragraph 3 of this Order, at the rate of an amount equal to fifty per cent. of the value of the article, and

(b) in so far as it is chargeable on the articles specified in subparagraph (c) of paragraph 3 of this Order, at whichever of the following rates produces in each particular case the greater amount of duty, namely--

(i) the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article,

(ii) the rate of three-farthings the article.

5. The duty imposed by this Order shall not be charged or levied on formaldehyde or formalin.

5A. 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 thirty-three and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the articles specified in subparagraphs (a) and (b) of paragraph 3 of this Order in the said second column, and a rate were specified in the said fourth column opposite the mention of the articles specified in subparagraph (c) of paragraph 3 of this Order in the said second column equal to whichever of the following rates produces in each particular case the greater amount of duty, namely :

(i) the rate of an amount equal to twenty-five per cent. of the value of the article,

(ii) the rate of one halfpenny the article ;

(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."

3. Subsection (7) of section 22 of the Finance Act, 1932 (No. 20 of 1932), shall, as respects articles imported on or after the 4th day of April, 1958, have effect as if the following subparagraph were inserted after subparagraph (ii) of paragraph (g) (inserted by section 19 of and Part I of the Second Schedule to the Finance Act, 1940 (No. 14 of 1940), and the Emergency Imposition of Duties (No. 330) (Disinfectants, Etc.) Order 1954 ( S.I. No. 106 of 1954 )) namely :

" (iii) Any article whether or not containing poisonous matter which is a flypaper or flycatcher,"

GIVEN under the Official Seal of the Government, this 28th day of March, 1958.

ÉAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order imposes a custom duty of 37½% (full), 25% (preferential--U.K. and Canada) ad valorem with minimum rates of ¾d. (full), ½d. (preferential--U.K. and Canada) the article on flypapers and flycatchers.