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S.I. No. 18/1958 - Imposition of Duties (No. 13) (File Covers) Order, 1958.

S.I. No. 18/1958 - Imposition of Duties (No. 13) (File Covers) Order, 1958. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1958 S.I. No. 18/1958 - Imposition of Duties (No. 13) (File Covers) Order, 1958. S.I. No. 18/1958 - Imposition of Duties (No. 13) (File Covers) Order, 1958. AmendmentsLeasuithe S.I. No. 18 of 1958. IMPOSITION OF DUTIES (No. 13) (FILE COVERS) ORDER, 1958. 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. 13) (File Covers) Order, 1958. 2. The Emergency Imposition of Duties (No. 170) Order, 1939 ( S. R. & O. No. 12 of 1939 ), shall, as respects articles imported on or after the 4th day of February, 1958, have effect as if paragraphs 3 and 4 were deleted and the following paragraphs were substituted therefor : " 3. A duty of customs at the rate appropriate in accordance with the next following paragraph shall be charged, levied and paid on each of the following articles, that is to say : (
  4. a)file covers and similar articles, of the kind commonly known as suspension files, which are designed and constructed for use in a suspension filing system, (
  5. b)component parts of the articles described in subparagraph (
  6. a)of this paragraph, (
  7. c)articles, not being articles described in subparagraph (
  8. a)of this paragraph, which are filing or loose-leaf covers, binders, or similar articles which at importation are empty or contain only an index or a form or forms for indexing purposes, and (
  9. d)component parts (other than parts made wholly of metal) of the articles described in subparagraph (
  10. c)of this paragraph. 3A. The duty imposed by this Order shall be charged, levied and paid,— (
  11. a)as respects the articles described in subparagraph (
  12. a)of paragraph 3 of this Order, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say : (
  13. i)the rate of one shilling the article, or (
  14. ii)the rate of an amount equal to fifty per cent. of the value of the article, (
  15. b)as respects articles described in subparagraph (
  16. b)of paragraph 3 of this Order, at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say : (
  17. i)the rate of sixpence the article, or (
  18. ii)the rate of an amount equal to fifty per cent. of the value of the article, and (
  19. c)as respects articles described in subparagraphs (
  20. c)and (
  21. d)of paragraph 3 of this Order, at the rate of an amount equal to fifty per cent. of the value of the article. 4. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say : (
  22. 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 the said 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 a rate were specified in the fourth column of the said Schedule opposite the mention, in the said second column, of the articles described in subparagraph (
  23. a)of paragraph 3 of this Order equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say : (
  24. i)the rate of eight pence the article, or (
  25. ii)the rate of an amount equal to twenty-five per cent. of the value of the article, and a rate were specified in the said fourth column opposite the mention, in the said second column, of the articles described in subparagraph (
  26. b)of paragraph 3 of this Order equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say : I. the rate of four pence the article, or II. the rate of an amount equal to twenty-five per cent. of the value of the article, and the rate of an amount equal to twenty-five per cent. of the value of the article were specified in the said fourth column opposite the mention in the said second column of the articles described in subparagraphs (
  27. c)and (
  28. d)of paragraph 3 of this Order, (
  29. 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. 4A. 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 any articles specified in subparagraph (
  30. a)or subparagraph (
  31. b)of paragraph 3 of this Order on payment of the duty imposed by this Order at the rate which obtained immediately before the 4th day of February, 1958, provided that— (
  32. a)application for such licence is made to the Minister for Industry and Commerce on or before the 6th day of March, 1958, (
  33. b)it is shown to the satisfaction of the Minister for Industry Commerce that the articles which are the subject of such application were in transit or on order immediately before the 4th day of February, 1958, and (
  34. c)the period of validity of any such licence does not exceed three months." GIVEN under the Official Seal of the Government, this 28th day of January, 1958. ÉAMON DE VALÉRA, Taoiseach. EXPLANATORY NOTE. This Order imposes a minimum rate of Customs duty of 1/-(full), 8d. (preferential) the article on suspension files and of 6d. (full), 4d. (preferential) the article on component parts of such files. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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