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:—

1 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.

2 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.

3 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.

4 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.

5 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.

6 Short title.

6.—This Act may be cited as the Customs Duties (Preferential Rates) Act, 1934.