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Imports (Miscellaneous Provisions) Act, 1966

In short

This law amends existing legislation concerning customs duties and the importation of goods, specifically allowing for reduced duties on certain goods from Northern Ireland. It also addresses how the origin of imported goods is determined for customs purposes.

What it regulates

Who it concerns

Key points

📄 Legal text
Imports (Miscellaneous Provisions) Act, 1966 Skip to content Disclaimer Feedback Helpdesk Gaeilge LĂ©im go dtĂ­ an t-ĂĄbhar SĂ©anadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General TĂĄirgthe 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 OifigiĂșil / 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 ReachtaĂ­ocht Achtanna an Oireachtais IonstraimĂ­ ReachtĂșla ReachtaĂ­ocht RĂ©amh-1922 Bunreacht AcmhainnĂ­ Seachtracha BillĂ­ (Tithe an Oireachtais) Iris OifigiĂșil Achtanna Athbhreithnithe (CAD) (An CoimisiĂșn um AthchĂłiriĂș an DlĂ­) Liosta Rangaithe ReachtaĂ­ochta AistriĂșchĂĄin (achtanna.ie) AistriĂșchĂĄin (Tithe an Oireachtais) FoilseachĂĄin Rialtais ar DĂ­ol DlĂ­ AE (EUR-Lex) CCanna (Ceisteanna Coitianta) SĂ©anadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nĂł blianta nĂł raon TypeCineĂĄl All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1966 Imports (Miscellaneous Provisions) Act, 1966 Imports (Miscellaneous Provisions) Act, 1966 Permanent Page URL View by SectionAmharc de rĂ©ir Ailt View Full ActAmharc ar an Acht IomlĂĄn Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRĂ­ arna ndĂ©anamh faoin Acht Print Full ActPriontĂĄil an tAcht IomlĂĄn Number 23 of 1966. IMPORTS (MISCELLANEOUS PROVISIONS) ACT, 1966 ARRANGEMENT OF SECTIONS Section 1. Definition. 2. Modification of licensing provisions relating to customs duties. 3. Power to provide for reduced rates of duty on goods from Northern Ireland. 4. Origin of Manufactured goods. 5. Origin of goods to be shown to satisfaction of Revenue Commissioners. 6. Laying of orders and regulations before Houses of Oireachtas. 7. Expenses of Minister. 8. Short title and construction. Number 23 of 1966. IMPORTS (MISCELLANEOUS PROVISIONS) ACT, 1966 AN ACT TO AMEND THE LAW RELATING TO DUTIES OF CUSTOMS AND THE IMPORTATION OF GOODS, TO PROVIDE FOR THE REDUCTION OF THE DUTIES OF CUSTOMS ON CERTAIN GOODS IMPORTED FROM NORTHERN IRELAND AND TO PROVIDE FOR OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID. [13th July, 1966.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Definition. 1.—In this Act “the Minister” means the Minister for Industry and Commerce. Modification of licensing provisions relating to customs duties. 2.—Whenever a statute or statutory order (whether passed or made before or after the passing of this Act) contains a provision to the effect that, if the Minister for Finance, after consultation with another Minister, so thinks proper, the Revenue Commissioners may by licence authorise a person to import or (in the case of goods already imported) to take delivery of goods chargeable with a duty of customs without payment of the duty or on payment of the duty at less than the rate ordinarily chargeable, the provision shall have effect subject to the following modifications, that is to say, in exercise of the said powers the Minister for Finance, after consultation with the other Minister mentioned in the provision, may, as respects licences granted after the passing of this Act— (a) provide that the duty shall be charged, levied and paid at specified different rates on goods grown, produced or manufactured in specified different countries, territories or areas and imported under a licence granted under the provision and that goods grown, produced or manufactured in specified countries, territories or areas may be imported without payment of the duty, and (b) restrict any licence granted under the provision and authorising importation either without payment of the duty or on payment thereof at less than the rate ordinarily chargeable to goods grown, produced or manufactured in specified countries, territories or areas. Power to provide for reduced rates of duty on goods from Northern Ireland. 3.—(1) The Minister may, by order made with the consent of the Minister for Finance, provide, as respects any duty of customs, that, subject to compliance with such conditions as may be specified in the order, the duty shall not be charged, levied or paid on goods consigned from and grown, produced or manufactured in Northern Ireland or shall be charged, levied and paid on such goods at a rate lower than the rate at which, but for the order, the duty would be chargeable on the goods. (2) The Minister may, with the consent of the Minister for Finance, by order revoke or amend an order under this section. Origin of manufactured goods. 4.—(1) The Minister may prescribe by regulations conditions to be complied with in relation to goods in order that on importation the goods may be treated for any purpose specified in the regulations as goods manufactured in a country, territory or area specified in the regulations. (2) Goods shall not be treated for a purpose specified in any regulations under this section relating to those goods as goods manufactured in a country, territory or area specified in those regulations unless the conditions prescribed by those regulations are complied with in relation to the goods. (3) Different regulations may be made under subsection (1) of this section in respect of different classes or descriptions of goods or in respect of different countries, territories or areas. Origin of goods to be shown to satisfaction of Revenue Commissioners. 5.—Goods shall not be deemed, for the purposes of the Customs Acts or any statutory instrument relating to the customs or any Act or instrument made thereunder regulating, controlling orprohibiting the importation of any goods, to have been grown, produced or manufactured in any country, territory or area unless they are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured, as the case may be, in that country, territory or area. Laying of orders and regulations before Houses of Oireachtas. 6.—Every order and regulation made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within the next twenty-one days on which that House has sat after the order or regulation is laid before it, the order or regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder. Expenses of Minister. 7.—The expenses incurred by the Minister in the administration of this Act shall to such extent as may be sanctioned by the Minister for Finance be paid out of moneys provided by the Oireachtas. Short title and construction. 8.—(1) This Act may be cited as the Imports (Miscellaneous Provisions) Act, 1966. (2) This Act shall be construed as one with the Customs Acts. 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