Customs Duties (Preferential Rates) Act, 1934

Customs Duties (Preferential Rates) Act, 1934 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 1934 Customs Duties (Preferential Rates) Act, 1934 Customs Duties (Preferential Rates) Act, 1934 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 19 of 1934. CUSTOMS DUTIES (PREFERENTIAL RATES) ACT, 1934. ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Variation of applicability of existing preferential rates of customs duties. 3. Appointment of application of preferential rates of future customs duties. 4. Amendment and revocation of orders made under this Act. 5. Effect and duration of orders made under this Act. 6. Short title. Number 19 of 1934. CUSTOMS DUTIES (PREFERENTIAL RATES) ACT, 1934. AN ACT TO MAKE PROVISION FOR THE APPOINTMENT AND VARIATION BY THE EXECUTIVE COUNCIL OF THE COUNTRIES IN RESPECT OF WHICH PREFERENTIAL RATES OF EXISTING OR FUTURE DUTIES OF CUSTOMS SHALL APPLY. [25th May, 1934.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definitions. 1.—In this Act— the expression “preferential rate” means a rate of duty less than the normal rate of the duty in respect of which the expression is used; references to a country to which a preferential rate applies shall be construed as referring to a country articles imported from which are chargeable with the relevant duty at such preferential rate. Variation of applicability of existing preferential rates of customs duties. 2.—Where a duty of customs, imposed by an Act, resolution, or order passed or made before the passing of this Act, is chargeable at a preferential rate in respect of articles imported from particular countries, the Executive Council may by order do all or any of the following things in respect of articles chargeable with such duty and imported into Saorstát Eireann on or after a specified date not prior to the date of such order, that is to say:— (a) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate applies; (b) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country, and for that purpose vary any such restriction existing by virtue of any Act, resolution, or order passed or made before the passing of this Act; (c) restrict such preferential rate to articles which are shown to the satisfaction of the Revenue Commissioners to have been brought directly or by a specified route from a country to which such preferential rate applies. Appointment of application of preferential rates of future customs duties. 3.—Where a duty of customs is imposed after the passing of this Act and the Act, resolution, or order imposing such duty appoints a particular rate of such duty to be the preferential rate thereof for the purposes of this Act, the Executive Council may by order do all or any of the following things in respect of articles chargeable with such duty and imported into Saorstát Eireann on or after a specified date not prior to the date of such order, that is to say:— (a) appoint the countries to which such preferential rate shall apply; (b) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate for the time being applies; (c) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country; (d) restrict such preferential rate to articles which are shown to the satisfaction of the Revenue Commissioners to have been brought directly or by a specified route from a country to which such preferential rate applies. Amendment and revocation of orders made under this Act. 4.—The Executive Council may at any time by order amend or revoke, in respect of articles imported into Saorstát Eireann on or after a specified date not prior to the date of such order, an order previously made under this Act, including an order made under this section amending a previous order. Effect and duration of orders made under this Act. 5.—(1) Subject to the provisions of this section, every order made by the Executive Council under this Act shall have statutory effect. (2) Every order (not being merely an order revoking an order previously made under this Act) shall cease to have effect at the expiration of three months from the making thereof unless such order is approved of by Dáil Eireann by resolution passed before the expiration of the said three months. (3) Where an order made by the Executive Council under this Act has, before it has been approved by Dáil Eireann, been revoked by an order similarly made or has, by virtue of this section, ceased to have effect, no order, subsequently made by the Executive Council and having the same or substantially the same effect as the said order so revoked or ceasing to have effect, shall come into operation or be effective until it has been approved of by Dáil Eireann by resolution. Short title. 6.—This Act may be cited as the Customs Duties (Preferential Rates) Act, 1934. 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