Imposition of Duties Act, 1957

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IMPOSITION OF DUTIES ACT, 1957.

ARRANGEMENT OF SECTIONS Section

Section 1

Imposition, variation and termination of duties.

Section 2

Effect of orders under section 1.

Section 3

Provisions relating to duties subject to licensing provisions.

Section 4

Laying of orders before Houses of the Oireachtas.

Section 5

Repeal.

Section 6

Continuance of orders under the Emergency Imposition of Duties Act, 1932.

Section 7

Short title.

Act Referred to Emergency Imposition of Duties Act, 1932 No. 16 of 1932 Number 7 of 1957.

IMPOSITION OF DUTIES ACT, 1957.

AN ACT TO PROVIDE FOR THE IMPOSITION, VARIATION AND TERMINATION BY ORDER OF CUSTOMS DUTIES, EXCISE DUTIES AND STAMP DUTIES, AND FOR SUSPENSION OF, AND EXEMPTION FROM, CUSTOMS DUTIES IN CERTAIN CASES. [28th May, 1957.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Imposition, variation and termination of duties.

1.—The Government may by order: (a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other customs duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty; (b) terminate or vary in any manner or respect whatsoever, and as from any specified day, in regard to goods imported into the State any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty; (c) limit any such imposition, termination or variation to goods consigned from or grown, produced, or made in particular countries; (d) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day and, for the purpose of the duty, require the taking out of a licence for the doing of any particular thing; (e) terminate or vary in any manner or respect whatsoever and as from any specified day any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty; (f) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, a stamp duty on any particular description of document or transaction as from any specified day and, for the purpose of the duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction; (g) terminate or vary in any manner or respect whatsoever and as from any specified day any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty; (h) apply (with or without modification) to or in respect of any duty imposed or varied under this section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which the duty belongs;

(i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners; (j) revoke or amend an order under this section.

Effect of orders under section 1.

2.—(1) Every order under section 1 shall have statutory effect upon the making thereof and, unless the order either is confirmed by Act of the Oireachtas passed not later than the end of the year following that in which the order is made or is an order merely revoking wholly an order previously made under that section, the order shall cease to have statutory effect at the expiration of that period but without prejudice to the validity of anything previously done thereunder.

Provisions relating to duties subject to licensing provisions.

3.—(1) This section applies to any customs duty in respect of which there is provision for the importation of goods by licence without payment of the duty whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce or the Minister for Agriculture, as the case may be, so thinks proper.

Laying of orders before Houses of the Oireachtas.

4.—Every order under section 3 shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution is passed by either House within the next twenty-one days upon which that House has sat after the order has been laid before it annulling the order, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

Repeal.

5.—The Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), is hereby repealed.

Continuance of orders under the Emergency Imposition of Duties Act, 1932.

6.—Every order under the Emergency Imposition of Duties Act, 1932 , which is in force immediately before the passing of this Act shall continue in force notwithstanding the repeal of the first-mentioned Act and section 2 shall apply to the order as it applies to orders under section 1.

Short title.

7.—This Act may be cited as the Imposition of Duties Act, 1957.

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