Emergency Imposition of Duties (No. 193) Order, 1939.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Emergency Imposition of Duties (No. 193) Order, 1939.
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paragraphs: The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
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paragraphs: A duty of customs at the rate of an amount equal to forty-five per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported on or after the 19th day of July, 1939, that is to say, paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say :—
(a) imitation parchment (including vegetable parchmentised paper),
(b) grease-proof paper,
(c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch,
(d) coated printing paper of all kinds including, in particular—
(i) chromo, enamel, flint, surface coated and marble paper,
(ii) paper of the kind commonly known as art paper, and
(iii) paper so coated or treated as to produce a surface which is an imitation of metal or leather,
(e) imitation art paper,
(f) printing paper containing mechanical pulp (including paper of the kind commonly known as newsprint),
(g) featherweight esparto printing paper,
(h) tinted printing paper which is not machine glazed and of which the value does not exceed three pence the pound,
(i) writing paper—
(i) which is burnished or friction glazed and is cream laid, or
(ii) of which the value does not exceed three pence the pound,
(j) cream wove bank paper—
(i) of which the value does not exceed three pence the pound, and
(ii) which is, when fully extended, of a weight equivalent to less than twenty-five pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches,
(k) tinted bank paper—
(i) of which the value does not exceed three pence and one farthing the pound, and
(ii) which is, when fully extended of a weight equivalent to less than twenty-five pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches,
(l) manifold bank paper,
(m) blotting paper,
(n) twinwire cartridge paper,
(o) duplex paper,
(p) hand-made paper,
(q) pastings paper,
(r) transparent cellulose wrapping paper,
(s) glazed transparent paper,
(t) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings,
(u) gummed paper,
(v) paper of a kind suitable for the decoration of walls or of ceilings,
(w) paper which permanently incorporates any textile material or to which any textile material is permanently affixed.
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paragraphs: The duty imposed by this Order is in lieu of the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 19 in the First Schedule to that Act, and accordingly the latter duty shall not be charged or levied on any article imported on or after the 19th day of July, 1939, and while this Order continues to be in force.
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paragraphs: The duty imposed by this Order is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act.
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paragraphs: The duty imposed by this Order shall not be charged or levied on any article which is made from paper chargeable with this duty nor on any paper which is, at importation, used as packing or wrapping for another article nor on any article chargeable with the duty imposed by section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 34 in the First Schedule to that Act.
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paragraphs: The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :—