Emergency Imposition of Duties (No. 217) Order, 1941.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Emergency Imposition of Duties (No. 217) Order, 1941.
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paragraphs: The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
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paragraphs: There shall be charged, levied, and paid on every of the following articles imported on or after the 2nd day of April, 1941, a duty of customs at the several rates hereinafter mentioned, that is to say :—
(a) on clocks and clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of two shillings the article ;
(b) on articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in sub-paragraph (a) of this paragraph, parts assembled by pressing, and clock cases and parts thereof)—the rate of an amount equal to seventy-five per cent. of the value of the article ;
(c) on clock cases made wholly or mainly of wood—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of five shillings the article ;
(d) on component parts (made wholly or mainly of wood) of clock cases—the rate of an amount equal to seventy-five per cent. of the value of the article ;
(e) on clock cases and clock faces made wholly or mainly of marble, alabaster, or marble and alabaster—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to seventy-five per cent. of the value of the article or the rate of five shillings the article ;
(f) on component parts (made wholly or mainly of marble, alabaster, or marble and alabaster) of clocks or clock cases—the rate of an amount equal to seventy-five per cent. of the value of the article.
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paragraphs: The duty imposed by this Order is in lieu of the duty imposed by section 17 of the Finance Act, 1935 (No. 28 of 1935), as amended at reference number 17 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936), and accordingly the latter duty shall not be charged or levied on any article imported on or after the 2nd day of April, 1941, and while this Order continues to be in force.
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paragraphs: 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 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).
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paragraphs: The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—