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Uimhir 19 de 1934.
ACHT DIÚITÉTHE CUSTUM (RÁTAÍ TOSAIOCHTA), 1934.
Mínithe.
1.—San Acht so—
cialluíonn an abairt “rata tosaíochta” ráta diúité is lugha ná gnáth-ráta an diúité gur ina thaobh a húsáidtear an abairt;
déanfar tagairtí do thír le n-a mbaineann ráta tosaíochta do léiriú mar thagairtí do thír gur do réir an ráta tosaíochta san atá earraí a hiomportáltar aisti ionchurtha fén diúité bhaineann leo.
Baint na rátaí tosaíochta atá anois ann de dhiúitéthe custum d'atharú.
2.—I gcás diúité custum, ar n-a ghearradh le hAcht no le rún do ritheadh no le hordú do rinneadh roimh an Acht so do rith, do bheith ionchurtha do réir ráta tosaíochta maidir le hearraí ar n-a n-iomportáil o thíortha áirithe, féadfaidh an Ard-Chomhairle, le hordú, gach ní no éinní acu so leanas do dhéanamh maidir le hearraí is ionchurtha fén diúité sin agus a hiomportálfar isteach i Saorstát Éireann ar dháta áirithe no dá éis sin agus nách dáta roimh dháta an orduithe sin, sé sin le rá:—
(a) atharú do dhéanamh (tré chur leo, tré fhágaint ar lár, no ar shlí eile) maidir leis na tíortha le n-a mbaineann an ráta tosaíochta san;
(b) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur as caiteachas de chineál áirithe fé n-a ndeachthas i dtír le n-a mbaineann an ráta tosaíochta san, maidir le habhair ar n-a dtáirgeadh no le hobair ar n-a déanamh sa tír sin, do tháinig cion áirithe de luach na n-earraí sin, agus, chuige sin, atharú do dhéanamh ar aon tsrian den tsórt san a bheidh ar bith de bhuadh aon Achta no rúin do ritheadh no de bhuadh aon orduithe do rinneadh roimh an Acht so dorith;
(c) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur tugadh iad go díreach no bealach áirithe o thír le n-a mbaineann an ráta tosaíochta san.
Baint na rátaí tosaíochta bheidh ann ina dhiaidh seo de dhiúitéthe custum do cheapadh.
3.—Más rud é go ndéanfar diúité custum do ghearradh tar éis an Achta so do rith agus go ndéanfar, leis an Acht no leis an rún no leis an ordú tré n-a ngearrfar an diúité sin, ráta áirithe den diúité sin do cheapadh mar an ráta tosaíochta den diúité sin chun crícheanna an Achta so, féadfaidh an Ard-Chomhairle, le hordú, gach ní no éinní acu so leanas do dhéanamh maidir le hearraí is ionchurtha fén diúité sin agus a hiomportálfar isteach i Saorstát Éireann ar dháta áirithe no dá éis sin agus nách dáta roimh dháta an orduithe sin, sé sin le rá:—
(a) na tíortha do cheapadh le n-a mbainfidh an ráta tosaíochta san;
(b) atharú do dhéanamh (tré chur leo, tré fhágaint ar lár, no ar shlí eile) maidir leis na tíortha le n-a mbainfidh an ráta tosaíochta san de thurus na huaire;
(c) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur as caiteachas de chineál áirithe fé n-a ndeachthas i dtír le n-a mbaineann an ráta tosaíochta san, maidir le habhair ar n-a dtáirgeadh no le hobair ar n-a déanamh sa tír sin, do tháinig cion áirithe de luach na n-earraí sin;
(d) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear in luighe ar na Coimisinéirí Ioncuim ina dtaobh gur tugadh iad go díreach no bealach áirithe o thír le n-a mbaineann an ráta tosaíochta san.
Orduithe ar n-a ndéanamh fén Acht so do leasú agus do cheiliúradh.
4.—Féadfaidh an Ard-Chomhairle tráth ar bith, le hordú, leasú no ceiliúradh do dhéanamh, maidir le hearraí a hiomportálfar isteach i Saorstát Éireann ar dháta áirithe no dá éis sin agus nách dáta roimh dháta an orduithe sin, ar ordú bheidh déanta roimhe sin fén Acht so, agus le n-a n-áirmhítear ordú ar n-a dhéanamh fén alt so ag leasú orduithe roimhe sin.
Eifeacht agus ré ordú déanfar fén Acht so.
5.—(1) Fé réir forálacha an ailt seo, beidh éifeacht reachtúil ag gach ordú dhéanfaidh an Ard-Chomhairle fén Acht so.
(2) Gach ordú (nách ordú ná beidh ach ag ceiliúradh orduithe bheidh déanta roimhe sin fén Acht so) scuirfidh d'éifeacht do bheith aige i gceann trí mhí tar éis a dhéanta mara n-aontuighidh Dáil Éireann leis an ordú san tré rún do rith sara mbeidh an trí mhí sin caithte.
(3) I gcás orduithe ar n-a dhéanamh ag an Ard-Chomhairle fén Acht so do cheiliúradh le hordú ar n-a dhéanamh sa tslí chéanna, no do scur de bhuadh an ailt seo d'éifeacht do bheith aige, sara mbeidh aontuithe ag Dáil Éireann leis ní thiocfaidh aon ordú a dhéanfaidh an Ard-Chomhairle ina dhiaidh sin agus ag á mbeidh an bhrí chéanna no an bhrí chéanna nách mór do bhí ag an ordú san do ceiliúradh no do scuir d'éifeacht do bheith aige amhlaidh, ní thiocfaidh san i bhfeidhm ná ní raghaidh in éifeacht go n-aontuighidh Dáil Éireann leis tré rún.
Gearr-theideal.
6.—Féadfar an tAcht Diúitéthe Custum (Rátaí Tosaíochta), 1934, do ghairm den Acht so.
Number 19 of 1934.
CUSTOMS DUTIES (PREFERENTIAL RATES) ACT, 1934.
ARRANGEMENT OF SECTIONS
Section | |
Variation of applicability of existing preferential rates of customs duties. | |
Appointment of application of preferential rates of future customs duties. | |
Number 19 of 1934.
CUSTOMS DUTIES (PREFERENTIAL RATES) ACT, 1934.
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.