S.I. No. 115/1960:

IMPOSITION OF DUTIES (No. 92) (BALL-POINT PENS) ORDER, 1960.

IMPOSITION OF DUTIES (No. 92) (BALL-POINT PENS) ORDER, 1960.

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. 92 (Ball-point Pens) Order, 1960.

2. A duty of customs shall, as respects articles imported on or after the 7th day of June, 1960, be charged, levied and paid--

(a) on ball-point pens, whether or not containing ink reservoirs, at the rate of ninepence the article,

(b) on component parts of ball-point pens which are barrels at the rate of fourpence and one halfpenny the article, and

(c) on component parts made of artificial plastic material of ball-point pens, other than barrels and refills and component parts of refills, at the rate of threepence the article.

3. 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 which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, 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.

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 in relation to each rate specified in paragraph 2 of this Order in respect of any articles a rate equivalent to two-thirds thereof were specified in the fourth column of the said 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.

5. The duty imposed by paragraph 3 of and mentioned at reference numbers 22 and 23 in the First Schedule to the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 ( S.I. No. 92 of 1958 ), shall not be charged or levied on any article imported on or after the 7th day of June, 1960.

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 31st day of May, 1960.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

This Order has the effect of imposing a customs duty at the rate of 3d. (full), 2d. (U.K. and Canada) the article, on component parts of ball-point pen bodies made from artificial plastic material, other than barrels.