S.I. No. 225/1961:

IMPOSITION OF DUTIES (No. 117) (WHEAT PRODUCTS) ORDER, 1961.

IMPOSITION OF DUTIES (No. 117) (WHEAT PRODUCTS) ORDER, 1961.

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. 117) (Wheat Products) Order, 1961.

2. This Order shall have effect as respects articles imported on or after the 13th day of October, 1961.

3. A duty of customs at the rate of an amount equal to seventy-five per cent. of the value of the article shall be charged, levied and paid on each of the following articles, that is to say, articles (other than products of the milling industry) that are not otherwise liable to a duty of customs and in the preparation of which wheat or any product of wheat is used.

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 fifty 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.

5. The duty of customs imposed by section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall, in so far as it is chargeable on breads, cakes, cake mixtures, puddings and powders, in the preparation of which wheat or any product of wheat is used, have effect as if--

(a) in subsection (1) of the said section 12 "an amount equal to seventy-five per cent. of the value of the article" were substituted for " one shilling and sixpence on the pound",

(b) for subsection (2) of that section there were substituted the following subsection:

"(2) 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 section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and the Imposition of Duties (No. 117) (Wheat Products) Order, 1961, and this section 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 fifty per cent. of the value of the article were a 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 purposes of the said section 6 as applied as aforesaid,",

and

(c) the matter at reference number 3 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), were deleted.

6. The duty of customs imposed by section 1 of and mentioned at reference number 29 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall have effect as if--

(a) for subsection (2) of that section there were substituted the following subsection:

"(2) 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 section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and the Imposition of Duties (No. 117) (Wheat Products) Order, 1961, and this section 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 fifty 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 purposes of the said section 6 as applied as aforesaid ",

(b) in the third column of the said First Schedule at the said reference number 29 " 75 % " were substituted for " Per lb. three halfpence ", and

(c) in the fourth column of the said First Schedule at the said reference number 29 " 50 % " were substituted for " Per lb. one penny ".

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--

(i) to import any articles, being articles chargeable with the duty of customs imposed by paragraph 3 of this Order, free of duty,

and

(ii) to import any articles, being--

(a) breads, cakes, cake mixtures, puddings or powders (in the preparation of which wheat or any product of wheat is used) chargeable with the duty of customs imposed by section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), or

(b) articles chargeable with the duty of customs imposed by section 1 of and mentioned at reference number 29 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932),

on payment of the duty chargeable thereon at a rate equivalent to the rate at which that duty was chargeable thereon immediately before the 13th day of October, 1961.

8. 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 6th day of October, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to impose Customs duties at rates of 75% (full), 50% (preferential) on certain commodities (other than products of the milling industry) in the preparation of which wheat, or any product of wheat, is used.