S.I. No. 104/1962 - Imposition of Duties (No. 123) (Tobacco) Order, 1962 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.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1962 S.I. No. 104/1962 - Imposition of Duties (No. 123) (Tobacco) Order, 1962 S.I. No. 104/1962 - Imposition of Duties (No. 123) (Tobacco) Order, 1962 AmendmentsLeasuithe S.I. No. 104 of 1962. IMPOSITION OF DUTIES (No. 123) (TOBACCO) ORDER, 1962 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. 123) (Tobacco) Order, 1962. 2.—
(1)There shall be charged, levied and paid on all tobacco imported on or after the 14th day of June, 1962, and before the 10th day of August, 1962, a duty of customs at the following rates, that is to say : (
- a)for every lb. of unmanufactured tobacco containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—1s. 9d. ; (
- b)for every lb. of unmanufactured tobacco containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—1s. 11d. ; (
- c)for every lb. of manufactured tobacco—2s. 0d.
(2)The duty imposed by this Order shall be in addition to and not in substitution for any other duties chargeable in respect of tobacco notwithstanding anything to the contrary in any statute or instrument made under statute.
- As respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 14th day of June, 1962, the Revenue Commissioners may, subject to compliance by the manufacturer with such conditions for securing payment of the duty as they may think fit to impose, permit the manufacturer to defer payment of the duty charged under this Order on the tobacco to a day not later than the last day of the month succeeding the month in which the tobacco is so delivered.
- Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply in relation to the duty imposed by this Order. 5.—
(1)In this paragraph " hard pressed tobacco " has the same meaning as in section 17 of the Finance Act, 1940 (No. 14 of 1940).
(2)If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 14th day of June, 1962, and before the 10th day of August, 1962, sold and sent out for use within the State any hard pressed tobacco which has been manufactured by him and on which a rebate under the said section 17 has been allowed, such manufacturer shall be entitled to receive an additional rebate at the rate of 1s. 6d. per lb. on such hard pressed tobacco.
(3)Any regulations made by the Revenue Commissioners under subsection
(3)of the said section 17 shall, subject to the provisions of this Order, apply in relation to the additional rebate provided for by this paragraph.
- The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners. GIVEN under the Official Seal of the Government, this 12th day of June,
- SEÁN F. LEMASS, Taoiseach. EXPLANATORY NOTE The effect of this Order is to impose an additional duty on tobacco equivalent to 1d. on the packet of 20 standard size cigarettes and to grant an additional rebate on hard pressed tobacco in order to relieve pipe tobaccos of the plug variety from the new impost. 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