Isle of Man (Customs) Act 1933
| Jurisdiction | UK Non-devolved |
| Citation | 1933 c. 40 |
| Year | 1933 |
Isle of Man (Customs) Act, 1933
(23 & 24 Geo. 5.) CHAPTER 40.
An Act to amend the law with respect to Customs, in the Isle of Man.
[28th July 1933]
Be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Increased duty on matches.
(1) As from the ninth day of June, nineteen hundred and thirty-three, in lieu of the customs duties theretofore payable on matches, there shall, until the first day of August, nineteen hundred and thirty-four, be payable on matches removed or imported into the Isle of Man the duties specified in the First Schedule to this Act.
(2) For the purpose of the duties under this section, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.
(3) The Commissioners may make regulations with respect to the collection of the duties under this section, and may for that purpose apply, with the necessary modifications, to matches removed or imported into the Isle of Man, any enactments applicable to duties on matches imported into the United Kingdom.
2 Increased duties on mechanical lighters.
(1) As from the ninth day of June, nineteen hundred and thirty-three, there shall be payable on the removal or importation into the Isle of Man of any article, being a mechanical lighter or a component part of a mechanical lighter other than a flint, in lieu of the duty of customs theretofore payable, the following duties of customs, that is to say:—
Articles manufactured in the United Kingdom |
1 s. 0 d. |
Other articles |
1 s. 6 d. |
(2) The Commissioners may, subject to such conditions (if any) as they think fit to impose, exempt from the duties under this section any mechanical lighters which are shown to their satisfaction to be intended to be used as parts of miners' lamps, and the component parts of any such mechanical lighters.
(3) In this section the expression ‘mechanical lighter’ means any mechanical or chemical contrivance which is portable and is intended for producing a spark or flame, whether by itself or when brought into contact with gas.
(4) The Commissioners may make regulations with respect to the collection of the duties under this section, and may for that purpose apply, with the necessary modifications, to mechanical lighters removed or imported into the Isle of Man any enactments applicable to duties on mechanical lighters imported into the United Kingdom.
3 Amendment and continuation of duty on sweets.
(1) As from the ninth day of June, nineteen hundred and thirty-three, the duty of customs imposed by section two of the Act of 1929 on sweets removed or imported into the Isle of Man shall, in the case of sparkling sweets, be payable at the rate of seven shillings per gallon instead of at the rate of one shilling per gallon.
(2) The duty of customs imposed on sweets by the said section two, as amended by the foregoing provisions of this section, shall continue to be payable as from the first day of August, nineteen hundred and thirty-three, until the first day of August, nineteen hundred and thirty-four.
4 Continuation of duties on silk with power to vary duties.
(1) Subject to the provisions of this section, the duties of customs imposed by section seven of, and the Schedule to, the Act of 1925 , section eight of the Act of 1926 , and section nine of the second Act of 1932 (hereafter in this section referred to as ‘the silk duties enactments’) on silk and artificial silk and articles made wholly or in part of silk or artificial silk shall continue to be payable as from the first day of August, nineteen hundred and thirty-three, until the first day of August, nineteen hundred and thirty-four.
(2) If an order is made by the Treasury under subsection (1) of section nine of the Finance Act, 1933 , repealing or reducing the rate of any customs duty charged under the enactments referred to in that subsection or amending or repealing any of the provisions of those enactments, the Governor may by order repeal or reduce the rate of the corresponding duty payable under the silk duties enactments, or amend or repeal the corresponding provisions of those enactments, and as from the date on which any order so made comes into operation, the silk duties enactments shall have effect subject to the provisions of the order.
(3) The Governor may, from time to time, by order direct that, on the removal or importation into the Isle of Man of goods of such classes and descriptions as are specified in any order for the time being in force made by the Treasury under subsection (2) of section nine of the Finance Act, 1933, there shall be payable a new duty of customs at a rate equivalent to the rate of the duty on the like goods specified in the Treasury order, and any order made under this subsection may direct that any of the provisions contained in the silk duties enactments shall apply to the new duty imposed by the order subject to such modifications (if any) as may be specified in the order.
(4) An order made under the last foregoing subsection may direct that any new duty payable thereunder shall be payable—
(a ) as from such date as may be specified in the order, not being earlier than the date of the order or the date from which the corresponding duty is payable under the Treasury order; and
(b ) for the same period or periods as are specified in the Treasury order in relation to the corresponding duty or, if no period is so specified, without limitation of period.
(5) Any new duty payable by virtue of an order made under subsection (3) of this section shall, for all purposes, be deemed to be payable under this section.
(6) Where an order made by the Treasury under subsection (1) or subsection (2) of the said section nine is varied or revoked, any corresponding order made by the Governor under this section may be varied or revoked accordingly by a subsequent order of the Governor.
(7) In the case of goods being Empire products, a new duty payable under subsection (3) of this section shall be payable at the preferential rate of five-sixths of the full rate.
5 Continuation and reduction of duties on musicalinstruments, clocks, &c.
(1) Subject to the provisions of this section, the duties of customs imposed by section six of the Act of 1925 on the removal or importation into the Isle of Man of—
(a ) musical instruments, including gramophones, pianolas and other similar instruments;
(b ) accessories and component parts of musical instruments and records and other means of reproducing music;
(c ) clocks, watches and component parts of clocks and watches;
shall continue to be payable as from the first day of August, nineteen hundred and thirty-three, until the first day of August, nineteen hundred and thirty-four.
(2) As from the ninth day of June, nineteen hundred and thirty-three, the duties of customs payable under the said section six on articles of the descriptions specified in the first column of the Second Schedule to this Act, shall, instead of being an amount equal to thirty-three and one-third per cent. of the value of the article, be an amount equal to the percentage of the value of the article specified in relation thereto in the second column of the said Schedule:
Provided that, if an order is made by the Treasury under subsection (2) of section thirteen of the Finance Act, 1933, directing as respects articles of all or any of the descriptions aforesaid that the duties of customs charged under section three of the Finance Act, 1925 , shall again be an amount equal to thirty-three and one-third per cent. of the value of the articles, either in the case of articles wheresoever manufactured or in the case of articles manufactured elsewhere than in countries to which the order is expressed to apply, the Governor may by order give corresponding directions, as respects the duties payable under section six of the Act of 1925, to take effect as from such date as may be specified in his order (not being earlier than the date of his order or the date on which the Treasury order takes effect), and as from that date this subsection shall cease to have effect or have effect subject to the provisions of the Governor's order, as the case may be.
(3) For the purpose of an order made under this section which is expressed to apply to any particular countries, the Governor may make regulations prescribing, either generally or in relation to articles of any particular description, the conditions which must be fulfilled in order to prove that articles have been manufactured in any of those countries, or partly in one and partly in another of those countries, and the Commissioners may in any case require a person removing or importing any such article into the Isle of Man to furnish, in such form as they may prescribe, proof that the conditions so prescribed by the Governor have been fulfilled, and if such proof is not furnished to the satisfaction of the Commissioners, the articles shall be deemed not to be articles so manufactured.
(4) Where an order made by the Treasury under the said section thirteen is varied as respects the countries to which it applies, any corresponding order made by the Governor under this section may be varied accordingly by a subsequent order of the Governor.
(5) Any order made by the Governor under this section shall (if it has not previously ceased to have effect under the provisions of this Act) cease to have effect on the expiration of a period of twenty-eight days from the date on which Tynwald next sits after the making of the order unless at some time before...
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