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S.I. No. 13/1934 -- Emergency Imposition of Duties (No. 23) Order, 1934.

S.I. No. 13/1934 -- Emergency Imposition of Duties (No. 23) Order, 1934. 1934 13

No. 13/1934:

EMERGENCY IMPOSITION OF DUTIES (No. 23) ORDER, 1934.

WHEREAS it is enacted by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), that the Executive Council may, if and whenever they think proper, do by order all or any of certain things mentioned in that section and, amongst others:

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty;

(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of that Act or imposed by any Act passed or order made after the passing of that Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;

(c) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day;

(d) place any duty imposed under that section under the care and management of the Revenue Commissioners:

NOW, the Executive Council, in exercise of the powers conferred on them by Section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and of every and any other power them in this behalf enabling, do hereby order as follows:—

1. This Order may be cited for all purposes as the Emergency Imposition of Duties (No. 23) Order, 1934.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. The duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

4.— (1) In addition to all other customs duties, drawbacks, and allowances for the time being chargeable or allowable in respect of sugar, molasses, glucose, or saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 7th day of February, 1934, the customs duties specified in the second column of Part I of the Schedule to this Order, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Schedule.

(2) In addition to all other excise duties, drawbacks, and allowances for the time being chargeable or allowable in respect of sugar, molasses, glucose, or saccharin, there shall, as on and from the 7th day of February, 1934, be charged, levied, and paid in respect of sugar, molasses, glucose, and saccharin the excise duties specified in the third column of Part I of the Schedule to this Order and be allowed and paid in respect of sugar, molasses, glucose, and saccharin, the drawbacks and allowance set out in Part II of the said Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this paragraph of this Order in like manner as the said section applies to the duties mentioned therein.

5. The duties of customs imposed by Section 8 of the Finance Act, 1931 (No. 31 of 1931), shall in respect of all articles chargeable with such duties and imported into Saorstát Eireann on or after the 7th day of February, 1934, be charged, levied, and paid at the following rates in lieu of the rates at which such duties are chargeable under the said Section 8 as amended by Section 29 of the Finance Act, 1932 , (No. 20 of 1932), that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, at the rate of one penny and three farthings on the pound, and

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, at the rate of one shilling and five pence on the gallon.

6.— (1) There shall be charged, levied, and paid on the day next after the day of the date of this Order—

(a) on all sugar (other than sugar manufactured from home-grown beet) in excess of twenty hundredweights which, at midnight of the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann at that time more than twenty hundredweights of sugar, and

(b) on all molasses (other than molasses manufactured from home-grown beet) in excess of twenty hundredweights which, at midnight of the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstat Eireann at that time more than twenty hundredweights of molasses, and

(c) on all glucose in excess of twenty hundredweights which, at midnight of the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann at that time more than twenty hundredweights of glucose,

a duty of excise at the rate of four shillings and eight pence on every hundredweight of such sugar, molasses, or glucose (as the case may be), over and above all other duties, whether of customs or of excise chargeable and paid or payable thereon.

There shall be charged, levied, and paid, on the day next after the day of the date of this Order, on all saccharin in excess of five pounds which, at midnight on the day of the date of this Order, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann at that time more than five pounds of saccharin, a duty of excise at the rate of one shilling and sixpence on every ounce of such saccharin, over and above all other duties, whether of customs or of excise, chargeable and paid or payable thereon.

(3) The duty imposed by this paragraph of this Order shall not be charged or levied on any goods which are shown to the satisfaction of the Revenue Commissioners to have been intended for use (otherwise than in or with or in the preparation of articles for sale) by the person in whose ownership or possession such goods were at midnight of the day of the date of this Order and not to have been intended for sale or for use in or with or in the preparation of articles for sale, and no such goods shall be reckoned in computing for the purposes of this paragraph the amount of such goods in the ownership or possession of such person at that time.

(4) The British statutes and the Acts of the Oireachtas which relate to the duties of excise and the management of those duties and all orders and regulations made under those statutes and Acts or any of them shall apply to the duty imposed by this paragraph.

(5) In this paragraph the word "saccharin" includes substances of a like nature or use.

DUBLIN. This 6th day of February, 1934.

SCHEDULE.

SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES

DRAWBACKS AND ALLOWANCES.

PART I.—DUTIES.

ARTICLES	Customs Duty	Excise Duty
Sugar, which when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees	s. d.	s. d.
the cwt.	4 8	4 8
Sugar of a polarisation not exceeding seventy-six degrees the cwt.	2 3	2 3
Sugar of a polarisation:— Exceeding:
76 degrees and not exceeding 77 degrees; the cwt.	2 3.8	2 3.8
77 " 78 " " ...	2 4.7	2 4.7
78 " 79 " " ...	2 5.5	2 5.5
79 " 80 " " ...	2 6.5	2 6.5
80 " 81 " " ...	2 7.3	2 7.3
81 " 82 " " ...	2 8.2	2 8.2
82 " 83 " " ...	2 9.2	2 9.2
83 " 84 " " ...	2 10.1	2 10.1
84 " 85 " " ...	2 11.1	2 11.1
85 " 86 " " ...	3 0.2	3 0.2
86 " 87 " " ...	3 1.2	3 1.2
87 " 88 " " ...	3 2.3	3 2.3
88 " 89 " " ...	3 3.4	3 3.4
89 " 90 " " ...	3 4.7	3 4.7
90 " 91 " " ...	3 6.1	3 6.1
91 " 92 " " ...	3 7.4	3 7.4
92 " 93 " " ...	3 8.8	3 8.8
93 " 94 " " ...	3 10.2	3 10.2
94 " 95 " " ...	3 11.5	3 11.5
95 " 96 " " ...	4 0.9	4 0.9
96 " 97 " " ...	4 2.2	4 2.2
97 " 98 " " ...	4 3.5	4 3.5
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:—
If containing 70 per cent. or more of sweetening matter ... ... the cwt.	2 11½	2 11½
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ... the cwt	2 1½	2 1½
If containing not more than 50 per cent. of sweetening matter ... the cwt.	1 0½	1 0½
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners:—
Glucose:
Solid ... ... ... ... ... the cwt.	2 11½	2 11½
Liquid ... ... ... ... the cwt.	2 1½	2 1½
Saccharin (including substances of a like nature or use) ... ... the oz.	1 6	1 6

PART II.— DRAWBACKS AND ALLOWANCES.

A.—CUSTOMS DRAWBACKS.

Nature of Drawback	Amount or Rate of Drawback
(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Eireann.	In the case of molasses produced in bond, an amount equal to the additional duty paid under this Order, and in any other case an amount equal to the additional duty which would be chargeable under this Order on the importation of the like article.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the additional duty paid under this Order in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the additional duty chargeable under this Order in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar, on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt.	IS. 0 ½d.

B.—EXCISE DRAWBACKS.

Nature of Drawback	Amount or Rate of Drawback
(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin.	An amount equal to the additional duty paid under this Order.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used.	An amount equal to the additional duty paid under this Order in respect of the sugar or glucose.
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used.	An amount equal to the additional duty paid under this Order in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar, and delivered to a licensed distiller for use in the manufacture of spirits. the cwt.	IS. 0½d.
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for manufacture of Cavendish and Negrohead tobacco.	An amount equal to the drawback which would have been payable on the export of the glucose.

C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTAT EIREANN, AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.

Nature of Allowance	Rate of Allowance
Allowance on molasses produced from sugar on which duty has been paid on importation, or on which the excise duty has been paid. the cwt.	IS. 0½d.