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Emergency Imposition of Duties Act, 1932

In short

This law allows the Executive Council to quickly introduce, change, or remove customs duties, excise duties, and stamp duties through official orders. It is designed for emergency situations regarding these types of taxes.

What it regulates

Who it concerns

Key points

📄 Legal text
Emergency Imposition of Duties Act, 1932 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 1932 Emergency Imposition of Duties Act, 1932 Emergency Imposition of Duties Act, 1932 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 16 of 1932. EMERGENCY IMPOSITION OF DUTIES ACT, 1932. ARRANGEMENT OF SECTIONS Section 1. Imposition and variation of duties by the Executive Council. 2. Short title. Number 16 of 1932. EMERGENCY IMPOSITION OF DUTIES ACT, 1932. AN ACT TO AUTHORISE THE EXECUTIVE COUNCIL TO IMPOSE, VARY, AND REMOVE BY ORDER CUSTOMS DUTIES, EXCISE DUTIES, AND STAMP DUTIES. [23rd July, 1932.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Imposition and variation of duties by the Executive Council. 1.—(1) The Executive Council may, if and whenever they think proper, do by order all or any of the following things, that is to say:— (a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty; (b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day 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 such order in relation to any such duty; (c) limit any such imposition or variation as aforesaid 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 matte or thing as from any specified day and, for the purpose of such duty, require the taking out of a licence for the doing of any particular thing; (e) 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 such 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 such duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction; (g) 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 such 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 such duty belongs; (i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners; (j) amend, vary, or revoke any order previously made under this section. (2) Every order made by the Executive Council under this section shall have statutory effect upon the making thereof and, unless such order either is confirmed by Act of the Oireachtas within eight months after the making thereof or is an order merely revoking wholly an order previously made under this section, such order shall cease to have statutory effect at the expiration of such eight months but without prejudice to the validity of anything previously done thereunder. (3) No order made by the Executive Council under this section which ceases to have statutory effect by reason of the expiration of the period of eight months mentioned in the foregoing sub-section or which is revoked by an order made under this section shall be capable of being continued or renewed by any other order made (whether before or after such cesser or revocation) under this section. (4) If when an order under this section is made or at any time thereafter and before such order is confirmed by Act of the Oireachtas or is revoked under this section or ceases to have statutory effect Dáil Eireann stands adjourned for a period of more than ten days and if during such adjournment a majority of the members of Dáil Eireann by notice in writing given to the Ceann Comhairle of Dáil Eireann require Dáil Eireann to be summoned, the said Ceann Comhairle shall summon Dáil Eireann to meet on a day named by him not being more than twenty-one days after the receipt by the said Ceann Comhairle of such notice nor less than ten days after the issue of such summons. Short title. 2.—This Act may be cited as the Emergency Imposition of Duties Act, 1932. 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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