S.I. No. 349/1971:

IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.

IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.

2. This Order shall come into operation on the 1st day of January, 1972.

3. In this Order " the Principal Order " means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ).

4. (1) Notwithstanding paragraph 5 (a) of the Principal Order but subject to paragraph 5 of this Order, there shall be charged, levied and paid on the importation of goods which are mentioned in the first column of the Schedule to the Principal Order and are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the First Schedule to this Order a duty of customs at a rate equal to two-thirds of the full rate.

(2) In calculating the reduced rate of duty payable under this paragraph--

(a) in a case where the full rate is expressed as a percentage, any digit to the right of the first digit after a decimal point shall be disregarded, and

(b) in any other case, any digit to the right of the second digit after a decimal point shall be disregarded.

(3) In this paragraph " the full rate " has the meaning assigned to it by the Principal Order.

5. (1) Paragraph 4 of this Order shall not apply to--

(a) goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of the Schedule to the Principal Order,

(b) goods mentioned in the Schedule to the Principal Order at a tariff heading number specified in column (2) of the Second Schedule to this Order opposite the mention in column (1) of that Schedule of the general subject matter of that tariff heading number.

(2) The particulars stated in column (1) of the Second Schedule to this Order are inserted solely to facilitate reference to and identification of a tariff heading number specified in column (2) of that Schedule and, accordingly, nothing in the said column (1) shall affect the construction or limit or control the operation of this paragraph or the Principal Order.

FIRST SCHEDULE

Paragraph 4

¹ Gilbert and Ellice Islands, British Solomon Islands, New Hebrides Condominium, Canton, Enderbury and Pitcairn Islands.

² The Pacific Islands administered by the United States of America include: Guam, American Samoa including Swain's Island, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands; the Caroline, Mariana and Marshall Islands.

³ Leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, British Virgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent.

SECOND SCHEDULE

GIVEN under the Official Seal of the Government this 21st

day of December, 1971.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 33¹/₃% below the full rate.