S.I. No. 236/1961:

IMPOSITION OF DUTIES (No. 118) (CHROME-TANNED LEATHER) ORDER, 1961.

IMPOSITION OF DUTIES (No. 118) (CHROME-TANNED LEATHER) 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. 118) (Chrome-tanned Leather) Order, 1961.

2. The duty of customs imposed by the Emergency Imposition of Duties (No. 80) Order, 1935 (S.R. & O., No. 571 of 1935), shall, as respects chrome-tanned leather having a chromium-oxide content of not less than three per cent. and imported on or after the 31st day of October, 1961, have effect as if the following paragraphs were substituted for paragraphs 4 and 5 of that Order--

" 4. The duty imposed by this Order shall be charged, levied and paid at the rate of an amount equal to forty per cent. of the value of the article.

5. 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 fifteen per cent. of the value of the said articles were mentioned 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."

GIVEN under the Official Seal of the Government, this 24th day of October, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to reduce the rate of Customs duty on full chrome-tanned leather to 40% (full) 15% (U.K. and Canada) ad valorem.