Isle of Man (Customs) (No. 2) Act 1932

JurisdictionUK Non-devolved


Isle of Man (Customs) (No. 2) Act, 1932

(22 & 23 Geo. 5.) CHAPTER 41.

An Act to amend the law with respect to Customs in the Isle of Man.

[12th July 1932]

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:—

I Provisions as to Orders corresponding to Orders made under 22 & 23 Geo. 5. c. 8, as amended.

Part I.

as amended.to Orders made under 22 & 23 Geo. 5. c. 8,Provisions as to Orders corresponding

S-1 Provisions as to orders affecting Schedule I of 22 & 23 Geo. 5. c. 16.

1 Provisions as to orders affecting Schedule I of 22 & 23 Geo. 5. c. 16.

(1) Where an order is made by the Treasury under section seven of the Finance Act, 1932 , directing that goods of any class or description for the time being included in the First Schedule to the Import Duties Act, 1932 , shall cease to be so included, the Governor may by order direct that goods of the classes and descriptions specified in the Treasury order shall cease to be included in the First Schedule to the first Act of 1932.

(2) Where an order made by the Treasury as aforesaid 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.

(3) Any order made by the Governor under this section and any order made by the Governor after the commencement of this Act under section one of the first Act of 1932, shall (if it has not previously ceased to have effect under the provisions of this Part 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 the expiration of that period it has been approved by resolution passed by Tynwald, but without prejudice to anything previously done thereunder or to the making of a new order.

S-2 Power to impose additional duties on goods chargeable with general ad valorem duty.

2 Power to impose additional duties on goods chargeable with general ad valorem duty.

(1) 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 (whether before or after the commencement of this Act) under section three of the Import Duties Act, 1932, there shall be payable, subject to and in accordance with the Treasury order, such additional duties of customs as are specified in the Treasury order.

(2) Any duty payable by virtue of an order made under this section shall be payable in addition to the general ad valorem duty, and any duty so payable is in this Act referred to as an ‘additional duty.’

(3) Any duty payable by virtue of an order made under this section shall be payable 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 duty is payable under the corresponding Treasury order:

Provided that in a case where, before the commencement of this Act, Tynwald has resolved, in accordance with section two of the Act of 1887 , that it is expedient to impose the duties of customs specified in any order made by the Treasury as aforesaid, any order made by the Governor under this section may direct that those duties shall be payable as from the date of the resolution.

(4) Any duty payable by virtue of an order made under this section shall, for the purpose of the provisions of Part I of the first Act of 1932 (other than the provisions of section one and section five thereof) be deemed to be payable under that Part of that Act, and accordingly the said provisions of that Act shall be construed as if references to the general ad valorem duty included references to an additional duty.

(5) Where an order made by the Treasury under section three of the Import Duties Act, 1932, 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.

(6) Subject to the provisions of the next following subsection, any order made by the Governor under this section shall (if it has not previously ceased to have effect under the provisions of this Part 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 the expiration of that period it has been approved by resolution passed by Tynwald, but without prejudice to anything previously done thereunder or to the making of a new order.

(7) The provisions of the last foregoing subsection shall not apply in a case where, before the commencement of this Act, Tynwald has resolved, in accordance with section two of the Act of 1887, that it is expedient to impose the customs duties specified in the order of the Governor, and any such resolution (so far as it relates to the said duties) shall, notwithstanding anything in the said section, continue to have effect thereunder until the expiration of one month after the commencement of this Act or until the Governor makes such an order as aforesaid, whichever first occurs.

S-3 Power to confer preference in case of certain foreign goods.

3 Power to confer preference in case of certain foreign goods.

(1) 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 section seven of the Import Duties Act, 1932, being goods which are shown to the satisfaction of the Commissioners to have been consigned from and grown, produced or manufactured in the foreign country specified in the Treasury order, the general ad valorem duty or any additional duty or both such duties shall, as from such date as may be specified in the Governor's order (not being earlier than the date of the order or the date specified in that behalf in the Treasury order), be payable at the reduced rate specified in the Treasury order or, if the Treasury order so provides, shall not be payable.

(2) Where any such order is made by the Governor, the provisions of Part I of the first Act of 1932 as amended by this Act shall have effect accordingly.

(3) Where an order made by the Treasury as aforesaid 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.

(4) Any regulations made by the Board of Trade under subsection (2) of section seven of the Import Duties Act, 1932, prescribing the conditions which must be fulfilled in order to establish that goods have been grown, produced or manufactured in a foreign country specified in an order made under that section, shall extend to the Isle of Man, and the Commissioners may in any case require a person removing or importing goods into the Isle of Man to furnish, in such form as they may prescribe, proof that the conditions so prescribed by the regulations have been fulfilled, and if such proof is not furnished to the Commissioners' satisfaction, the goods shall not be deemed to be goods grown, produced or manufactured in that country.

S-4 Power to impose supplementary duties in case of foreign discrimination.

4 Power to impose supplementary duties in case of foreign discrimination.

(1) The Governor may 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 an order for the time being in force made by the Board of Trade under section twelve of the Import Duties Act, 1932, being goods produced or manufactured in the foreign country specified in the order of the Board of Trade, there shall be payable such duties of customs as are specified in the order of the Board of Trade, and any duty so directed to be payable shall for all purposes be deemed to be payable under this section.

(2) Any duty payable under this section on any goods shall be payable in addition to any other duty of customs payable on those goods.

(3) Where an order made by the Board of Trade as aforesaid 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...

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