S.I. No. 3/1959:

IMPOSITION OF DUTIES (No. 53) (YARN OF CONTINUOUS FILAMENTS OF MAN-MADE FIBRES) ORDER, 1959.

IMPOSITION OF DUTIES (No. 53) (YARN OF CONTINUOUS FILAMENTS OF MAN-MADE FIBRES) ORDER, 1959.

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. 53) (Yarn of Continuous Filaments of Man-made Fibres) Order, 1959.

2. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 16th day of January, 1959, that is to say, yarn (including mono-filament yarn) which is not otherwise liable to duty, consists wholly or partly of continuous filaments of man-made fibres and is not put up for retail sale.

3. 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 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.

4. 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 ease of any 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).

5. Whenever it is shown to the satisfaction of the Revenue Commissioners that any article chargeable with the duty imposed by this Order either--

(a) consists wholly of viscose, acetate or cuprammonium rayon, or

(b) is yarn which has not been subjected to any one or more of the following processes or of any processes similar thereto, that is to say, dyeing, bulking, doubling, throwing or sizing, and has not been wound on a cone or cheese,

the Revenue Commissioners 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 or may repay any such duty paid thereon at importation.

6. 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 9th day of January, 1959.

ÉAMON DE VALÉRA,

Taoiseach.

EXPLANATORY NOTE.

This order imposes a Customs duty of 50% (full) 33 ¹/₃% (preferential--U.K. and Canada) on processed nylon yarns.