In short
This law confirms specific orders that were previously made regarding the imposition of duties, which are essentially taxes on goods. It ensures that these duty-related orders, issued under earlier acts, are legally binding.
What it regulates
- The confirmation of various orders related to customs and excise duties.
- Changes to customs duties on goods from the United Kingdom and other origins.
- Adjustments to duties based on international agreements and tariff nomenclature.
- Specific duty rates for certain products like sugar confectionery, metal badges, footwear heels, pneumatic tyres, fish, ryegrass seed, tomatoes, apples, and outer garments.
Who it concerns
- Importers and exporters of goods subject to customs and excise duties.
- Businesses and individuals dealing with products mentioned in the confirmed orders.
Key points
- The Act confirms several orders made under the Imposition of Duties Act, 1957, and the Finance Act, 1962.
- One order (S.I. No. 191 of 1971) includes a sixth reduction in certain customs duties and elimination of protective elements in other duties for goods of United Kingdom origin.
- Another order (S.I. No. 206 of 1971) increases specific rates of customs duty on sweets and toffee and provides an alternative ad valorem rate of 40%.
- An order (S.I. No. 305 of 1971) increases the rate of customs duty on tyres of sizes 7 × 16 inches and upwards, of non-United Kingdom origin.
📄 Legal text
Imposition of Duties (Confirmation of Orders) Act, 1972
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1972
Imposition of Duties (Confirmation of Orders) Act, 1972
Imposition of Duties (Confirmation of Orders) Act, 1972
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Number 29 of 1972
IMPOSITION OF DUTIES (CONFIRMATION OF ORDERS) ACT, 1972
ARRANGEMENT OF SECTIONS
Section
1.
Confirmation of Orders.
2.
Short title.
SCHEDULE
Acts Referred to
Finance Act, 1962
1962, No. 15
Imposition of Duties Act, 1957
1957, No. 7
Number 29 of 1972
IMPOSITION OF DUTIES (CONFIRMATION OF ORDERS) ACT, 1972
AN ACT TO CONFIRM CERTAIN ORDERS MADE UNDER THE
IMPOSITION OF DUTIES ACT, 1957
, AND THE
FINANCE ACT, 1962
. [20th December, 1972]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
Confirmation of Orders.
1.—(1) The several Orders mentioned in column (2) of the
Schedule
to this Act, and made under the
Imposition of Duties Act, 1957
, and the
Finance Act, 1962
, are hereby confirmed.
(2) The particulars stated in columns (1) and (3), respectively, of the
Schedule
to this Act in relation to the Orders mentioned in column (2) of that Schedule are inserted solely to facilitate reference to and identification of those Orders, and, accordingly, nothing contained in the said column (1) or the said column (3) shall affect the construction or limit or control the operation of this section and column (2) of that Schedule.
Short title.
2.—This Act may be cited as the Imposition of Duties (Confirmation of Orders) Act, 1972.
SCHEDULE
Number and year of Statutory Instrument
Title
General Subject Matter
(1)
(2)
(3)
S.I. No. 191 of 1971.
Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971
.
Sixth reduction in certain customs duties and in the protective elements in certain other customs duties of a revenue nature and elimination of the protective elements in certain other customs duties of a revenue nature on goods of United Kingdom origin in accordance with the Agreement between the Government of Ireland and the Government of the United Kingdom establishing a Free Trade Area; maintenance of the customs duty preference in favour of certain goods of Northern Ireland origin; reduction of customs duty on unassembled motor cycles; miscellaneous changes in the Customs Tariff necessitated principally by amendments in the Brussels Tariff Nomenclature.
S.I. No. 206 of 1971.
Imposition of Duties (No. 190) (Sugar Confectionery) Order, 1971
.
Increase of the specific rates of customs duty on sweets and toffee and provision of an alternative ad valorem rate of 40%.
S.I. No. 205 of 1971.
Imposition of Duties (No. 191) (Customs Duties and Form of Customs Tariff) Order, 1971
.
Deferment or modification of the sixth reduction of customs duties in accordance with the Agreement between the Government of Ireland and the Government of the United Kingdom establishing a Free Trade Area, in respect of certain goods of United Kingdom origin.
S.I. No. 221 of 1971.
Imposition of Duties (No. 192) (Metal Badges and Footwear Heels) Order, 1971
.
Re-imposition of customs duties on certain metal badges and parts of heels for footwear which had become free of duty as a result of the changeover to the Brussels Tariff Nomenclature.
S.I. No. 305 of 1971.
Imposition of Duties (No. 193) (Pneumatic Tyres) Order, 1971
.
Increase of rate of customs duty on tyres of sizes 7 × 16 inches and upwards, of non-United Kingdom origin.
S.I. No. 334 of 1971.
Imposition of Duties (No. 194) (Customs Duties and Form of Customs Tariff) Order, 1971
.
Miscellaneous technical changes in the customs tariff necessitated by amendments in the Brussels Tariff Nomenclature; other minor editorial changes.
S.I. No. 349 of 1971.
Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971
.
Customs duty preference in favour of certain industrial products originating in and consigned from specified developing countries.
S.I. No. 353 of 1971.
Imposition of Duties (No. 196) (Miscellaneous Customs Duties) Order, 1971
.
Imposition of customs duties on fresh, chilled or frozen fish, on ryegrass seed, and on tomatoes imported during the months of April and May; and amendment of the customs duties on apples during the months of July and August.
S.I. No. 355 of 1971.
Imposition of Duties (No. 197) (Outer Garments) Order, 1971
.
Increase of rates of customs duties on certain outer garments of United Kingdom origin.
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