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Tariff Commission Act, 1926

In short

This law establishes the Tariff Commission to advise the Minister for Finance on proposals related to customs duties on imported goods into Saorstát Eireann. It sets out the Commission's structure, functions, and powers for considering such applications.

What it regulates

Who it concerns

Key points

📄 Legal text
Tariff Commission Act, 1926 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 ActsAchtanna 1926 Tariff Commission Act, 1926 Tariff Commission Act, 1926 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 40 of 1926. TARIFF COMMISSION ACT, 1926. ARRANGEMENT OF SECTIONS Section 1. Establishment of Tariff Commission. 2. Functions of Tariff Commission. 3. Regulations for proceedings before Tariff Commission. 4. Fees payable to Tariff Commission. 5. Powers of Tariff Commission. 6. Remuneration and staff of Commissioners. 7. Presentation of reports of Commission. 8. Expenses. 9. Short title. SCHEDULE. Number 40 of 1926. TARIFF COMMISSION ACT, 1926. AN ACT TO PROVIDE FOR THE ESTABLISHMENT OF A COMMISSION TO REPORT TO THE MINISTER FOR FINANCE ON PROPOSALS FOR THE IMPOSITION, MODIFICATION, ABOLITION, OR RENEWAL OF CUSTOMS DUTIES ON THE IMPORTATION OF GOODS INTO SAORSTÁT EIREANN, AND TO REGULATE THE PROCEEDINGS OF SUCH COMMISSION, AND FOR OTHER MATTERS CONNECTED THEREWITH. [31st July, 1926.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Establishment of Tariff Commission. 1.—(1) As soon as conveniently may be after the passing of this Act the Minister for Finance shall establish a Commission (in this Act referred to as “the Commission”) which shall be styled “the Tariff Commission” and shall consist of three members of whom one, who shall be chairman, shall be nominated by the Minister for Finance, one shall be nominated by the Minister for Industry and Commerce, and one shall be nominated by the Minister for Lands and Agriculture. (2) Nominations of members of the Tariff Commission shall be made from time to time as occasion requires, and every member shall, unless he previously dies or resigns, retain his membership for two years from the date of his nomination but shall be eligible for renomination. Functions of Tariff Commission. 2.—(1) Whenever an application is made to the Minister for Finance by any persons substantially representative of the persons engaged or proposing to engage in the production in Saorstát Eireann of goods of any particular class or description for the imposition, modification, abolition, or renewal of a customs duty on the importation of goods of that class or description, the said Minister may if he so thinks fit refer such application to the Commission. (2) The Commission shall consider every application referred to it under this section by the Minister for Finance and shall report to the said Minister on the several aspects specified in the Schedule to this Act of such application or such of those aspects as are applicable thereto. (3) When considering any application referred to it as aforesaid the Commission shall hear every person who desires so to be heard and appears to the Commission to be substantially representative of persons, trades, or interests who would or might reasonably be expected to be affected by the granting or refusing, in whole or in part, of the concessions asked for in such application and shall receive and consider any evidence tendered by any such person. Regulations for proceedings before Tariff Commission. 3.—The Commission shall make regulations for the governance of its proceedings and may by such regulations make provision for all or any of the following matters, that is to say:— (a) the times and places of the sittings of the Commission, (b) the persons to whom and the times at and manner in which notice of the sittings of the Commission shall be given, (c) the form and manner in which submissions shall be made and evidence given to the Commission and in particular whether such submissions and evidence shall be given viva voce or in writing, (d) the attendance for viva voce examination or cross-examination of persons who have made submissions or given evidence in writing, (e) the admission or exclusion of the public to or from sittings of the Commission, (f) such matters as appear to the Commission to be necessary or expedient for the proper conduct of its business. Fees payable to Tariff Commission. 4.—(1) Whenever an application to the Minister is referred by him under this Act to the Commission, the persons by whom such application is made shall, as a condition precedent to the consideration of the application by the Commission, pay to the Commission in accordance with regulations to be made by the Minister for Finance such fee not less than ten pounds nor more than one hundred pounds as the Commission with the sanction of the said Minister shall fix having regard to the length of time and the expense which in the opinion of the Commission will be involved in the consideration of the application. (2) All fees paid to the Commission under this section shall be paid into or disposed for the benefit of the Exchequer by the Commission in such manner as the Minister for Finance shall direct. Powers of Tariff Commission. 5.—(1) The Commission shall have all such powers, rights, and privileges for enforcing the attendance of witnesses and examining them on oath or otherwise and for compelling the production of documents as are vested in the High Court or a Judge thereof in respect of the trial of an action, and a summons signed by the members of the Commission shall be equivalent to and have the like effect as a formal process issued by the High Court for enforcing the attendance of witnesses and compelling the production of documents. (2) If any person— (a) on being duly summoned as a witness before the Commission makes default in attending, or (b) being in attendance as a witness refuses to take an oath legally required by the Commission to be taken, or to produce any document in his power or control legally required by the Commission to be produced by him, or to answer any question to which the Commission may legally require an answer, or (c) does any other thing which would, if the Commission were a court of justice having power to commit for contempt of court, be contempt of such court, the Commission may certify the offence of that person under their hands to the High Court and that Court may after such inquiry as it thinks proper to make punish or take steps for the punishment of that person in like manner as if he had been guilty of contempt of the said Court. (3) A witness before the Commission shall be entitled to the same immunities and privileges as if he were a witness before the High Court. Remuneration and staff of Commissioners. 6.—(1) Any member of the Commission may, if the Minister for Finance so directs, be paid such remuneration as the said Minister shall determine. (2) The Minister for Finance may appoint such and so many persons as he shall consider necessary to be officers of the Commission, and such persons shall hold office upon such terms and be remunerated at such rates and in such manner as the said Minister shall direct. Presentation of reports of Commission. 7.—Every report made by the Commission shall be laid upon the Tables of both Houses of the Oireachtas. Expenses. 8.—The expenses of the Commission (including the remuneration of the members and officers of the Commission) and all other expenses of carrying this Act into execution shall, to such extent as shall be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas. Short title. 9.—This Act may be cited as the Tariff Commission Act, 1926. SCHEDULE. 1. The efficiency, extent, and relative importance of the industry in respect of which the application is made, the amount of capital invested therein, the number of persons employed therein, the total annual value of the goods produced by the said industry, and the cost of production of such goods in Saorstát Eireann as compared with such cost in other countries. 2. The cost, efficiency, conditions of labour, and rates of wages in Saorstát Eireann in the industry in respect of which the application is made as compared with such cost, efficiency, conditions, and rates in other countries. 3. The effect which the granting in whole or in part of the concessions asked for in the application would be likely to have on the several matters mentioned in paragraph 1 of this Schedule. 4. The effect which the granting in whole or in part of the concessions asked for in the application would be likely to have on other trades and industries in Saorstát Eireann. 5. The effect which the granting in whole or in part of the concessions asked for in the application would be likely to have on consumers of the goods produced by the industry in respect of which the application is made and on the cost of living. 6. The effect which the granting in whole or in part of the concessions asked for in the application would be likely to have on the public revenues of Saorstát Eireann. 7. The prospects, if any, which the industry in respect of which the application is made has of establishing itself eventually on a permanent basis without the continued aid of a customs duty or with a modification of such duty after a period. 8. Such other economic, industrial, and administrative aspects of the application as appear to the Commission to be relevant to the determination of the merits and demerits of the application. 9. To what extent, if at all, the competition from imported goods to which the industry in respect of which the application is made is exposed is unfair by reason of currency depreciation or the grant of subsidies or bounties in the country in which such goods are manufactured. 10. Such other economic, industrial, and administrative aspects of the application as appear to the Commission to be relevant to the determination of the merits and demerits of the application. 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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