S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. (1962_si_163) | IE

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Reg. 1 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

1. This Section does not cover

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No. 32.08, 32.09, 32.10 or 32.13;

(b) Ferro-cerium or other pyrophoric alloys (heading No. 36.07);

(c) Headgear or parts thereof falling within heading No. 65.06 or 65.07;

(d) Frames or parts of umbrellas, sunshades, walking-sticks or of other articles, falling within heading No. 66.03;

(e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery);

(f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch springs;

(ij) Lead shot prepared for ammunition (heading No. 93.07) or other articles falling within Section XIX (arms and ammunition);

(k) Articles falling within Chapter 94 (furniture and mattress supports);

(l) Hand sieves (heading No. 96.06);

(m) Articles falling within Chapter 97 (toys, games and sports requisites); or

(n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98.

2.—Throughout this Schedule, the expression "parts of general use" means

(a) Goods described in headings Nos. 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base metals;

(b) Springs and leaves for springs, of base metal, other than watch and clock springs (heading No. 91.11); and

(c) Goods described in headings Nos. 83.01, 83.02, 83.07, 83.09, 83.12 and 83.14.

In Chapters 73 to 82 (but not in heading No. 73.29 or 74.13) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken not to apply to any goods falling within Chapter 82 or 83.

3.—Classification of Alloys

(a) An alloy of base metals containing more than ten per cent, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.

(b) Ferro-alloys and master alloys (as defined in Chapters 73 and 74) are to be classified under headings Nos. 73.02 and 74.02, respectively.

(c) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

Section XV

CUSTOMS DUTIES

73

(d) An alloy, not being a ferro-alloy or a master alloy, composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present.

(e) In this Section the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting.

4.—Unless the context otherwise requires, any reference in this Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.

5.—Classification of Composite Articles

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight. For this purpose

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified.

6.—For the purposes of this Section, the expression "scrap and waste" means scrap and waste metal fit only for the recovery of metal or for use in the manufacture of chemicals.

Chapter 73

IRON AND STEEL AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Pig iron and cast iron (heading No. 73.01)

A ferrous product containing, by weight, 1.9 per cent. or more of carbon, and which may contain one or more of the following elements within the weight limits specified

less than 15 per cent. phosphorus,

not more than 8 per cent. silicon,

not more than 6 per cent. manganese,

not more than 30 per cent. chromium,

not more than 40 per cent. tungsten, and

an aggregate of not more than 10 per cent. of other alloy elements (for example, nickel, copper, aluminium,titanium, vanadium, molybdenum).

However, the ferrous alloys known as "non-distorting tool steels", containing, by weight 1.9 per cent. or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings.

(b) Spiegeleisen (heading No. 73.01)

A ferrous product containing, by weight, more than six per cent. but not more than thirty per cent. of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys (heading No. 73.02)

Alloys of iron which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together

more than 8 per cent. of silicon, or

more than 30 per cent. of manganese, or

Section XV

73

CUSTOMS DUTIES

more than 30 per cent. of chromium, or

more than 40 per cent. of tungsten, or

a total of more than ten per cent. of other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other elements except copper),

and which do not contain, by weight, more than ninety per cent. (ninety-two per cent. in the case of ferro-alloys containing manganese but no silicon or ninety-six per cent. in the case of ferro-alloys containing silicon) of non-ferrous alloy elements.

(d) Alloy steel (heading No. 73.15)

Steel containing, by weight, one or more elements in the following proportions

more than 2 per cent. of manganese and silicon, taken together, or

2.00 per cent. or more of manganese, or

2.00 per cent. or more of silicon, or

0.50 per cent. or more of nickel, or

0.50 per cent. or more of chromium, or

0.10 per cent. or more of molybdenum, or

0.10 per cent. or more of vanadium, or

0.30 per cent. or more of tungsten, or

0.30 per cent. or more of cobalt, or

0.30 per cent. or more of aluminium, or

0.40 per cent. or more of copper, or

0.10 per cent. or more of lead, or

0.12 per cent. or more of phosphorus, or

0.10 per cent. or more of sulphur, or

0.20 per cent. or more of phosphorus and sulphur, taken together, or

0.10 per cent. or more of other elements, taken separately.

(e) High carbon steel (heading No. 73.15)

Steel containing, by weight,not less than 0.60 per cent. of carbon and having a content, by weight, less than 0.04 per cent. of phosphorus and sulphur taken separately and less than 0.07 per cent. of these elements taken together.

(f) Puddled bars and pilings (heading No. 73.06)

Products for rolling, forging or re-melting obtained either

(i) By shingling balls of puddled iron to remove the slag arising during puddling, or

(ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.

(g) Ingots (heading No. 73.06)

Products for rolling or forging obtained by casting into moulds.

Section XV

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73

(h) Blooms and billets (heading No. 73.07)

Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimetres and of such dimensions that the thickness exceeds one quarter of the width.

(ij) Slabs and sheet bars (including tinplate bars) (heading No. 73.07)

Semi-finished products of rectangular section, of a thickness not less than six millimetres, of a width not less than one hundred and fifty millimetres and of such dimensions that the thickness does not exceed one quarter of the width.

(k) Coils for re-rolling (heading No. 73.08)

Coiled semi-finished hot-rolled products, of rectangular section, not less than 1.5 millimetres thick, of a width exceeding five hundred millimetres and of a weight of not less than five hundred kilogrammes per piece.

(l) Universal plates (heading No. 73.09)

Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding five millimetres but not exceeding one hundred millimetres, and of a width exceeding one hundred and fifty millimetres but not exceeding 1,200 millimetres.

(m) Hoop and strip (heading No. 73.12)

Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding six millimetres, of a width not exceeding five hundred millimetres and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils.

(n) Sheets and plates (heading No. 73.13)

Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in rectangles, of a width exceeding five hundred millimetres.

Heading No. 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles of or products falling within other headings.

(o) Wire (heading No. 73.14)

Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds thirteen millimetres. In the case of headings Nos. 73.26 and 73.27, however, the term "wire" is deemed to include rolled products of the same dimensions.

(p) Bars and rods (including wire rod) (heading No. 73.10)

Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal.

The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced during the rolling process correspond to the above definition.

(q) Hollow mining drill steel (heading No. 73.10)

Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest externa dimension exceeds fifteen millimetres but does not exceed fifty millimetres, and of which the greatest internal dimension does not exceed one third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading No. 73.18.

(r) Angles, shapes and sections (heading No. 73.11)

Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.

Section XV

73.01-73.10

CUSTOMS DUTIES

2.—Headings Nos. 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No. 73.15).

3.—Iron and steel products of the kind described in any of the headings Nos. 73.06 to 73.15 inclusive, clad with another ferrous metal, are to be classified as products of the ferrous metal predominating by weight.

4.—Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding products obtained by other processes.

5.—The expression "high-pressure hydro-electric conduits of steel" (heading No. 73.19) means riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding four hundred millimetres and of a wall thickness exceeding 10.5 millimetres.

6.—In heading No. 73.21 (A) "windows" includes skylights, deadlights, pavement lights and lights of every other description.

7.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 73.22 (B) (1), 73.23 (B) (2) (a) or 73.40 (C) (2) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.01 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms

—

Free

73.02 Ferro-alloys

—

Free

73.03 Scrap and waste metal of iron or steel

—

Free

73.04 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel

—

Free

73.05 Iron or steel powders; sponge iron or steel

—

Free

73.06 Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel

—

Free

73.07 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel

—

Free

73.08 Iron or steel coils for re-rolling

—

Free

73.09 Universal plates of iron or steel

—

Free

73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel

(A) Bars and rods which have cross-sections in the shape of

(a)

37½% or £30 per ton*

25% or £20 per ton*

Squares of which the sides do not exceed 2 inches

Rectangles of which the greater side does not exceed 3 inches and the lesser side 1 inch

Other shapes of which the greatest cross-sectional dimension does not exceed 2 inches

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

73.10-73.13

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.10 Bars and rods, etc.—contd.

(B) Other bars and rods; hollow mining drill steel

—

Free

73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements

(A) Sheet piling

—

Free

(B) Other

(1) H, I, T, Z and U sections

—

Free

(2) Angles

(a) Not less than ¾ inch by ¾ inch nor more than 3 inches by 3 inches

(a)

37½% or £30 per ton*

25% or £20 per ton*

(b) Other

—

Free

(3) Other shapes and sections

(a) Of which no cross-sectional dimension exceeds 2 inches

(a)

37½% or £30 per ton*

25% or £20 per ton*

(b) Other

—

Free

73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled

(A) Hoop and strip not exceeding 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated

(a)

50%

331/3%

(B) Other

(1) Not less than 15 inches in width and not more than 3/16 inch in thickness, and corrugated, channelled or ribbed, or coated with zinc

(a)

37½%

25%

(2) Other

—

Free

73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled

(A) Sheets and plates, not more than 3/16 inch in thickness, which have been corrugated, channelled or ribbed, or coated with zinc

(a)

37½%

25%

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

73.14-73.20

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.14 Iron or steel wire, whether or not coated, but not insulated

(A) Uncoated or coated with zinc

(a)

37½% or £30 per ton*

25% or £20 per ton*

(B) Other

—

Free

73.15 Alloy steel and high carbon steel in the forms mentioned in headings Nos. 73.06 to 73.14

—

Free

73.16 Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for joining or fixing rails

—

Free

73.17 Tubes and pipes, of cast iron

(A) Rainwater pipes and soil pipes; smoke pipes, ventilation pipes and other similar pipes

(a)

40%

(B) Other

—

Free

73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) of steel, excluding high-pressure hydro-electric conduits

(A) Rainwater pipes

(a)

30%

(B) Other, including blanks for tubes and pipes

—

Free

73.19 High-pressure hydro-electric conduits of steel, whether or not reinforced

—

Free

73.20 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or steel

(A) Of cast iron, for rainwater pipes or soil pipes

(a)

40%

(B) Of cast iron and not having any opening of an internal diameter less than 1½ inches or more than 40 inches, for underground pipes for water, gas or sewage

(a)

50%

331/3%

(C) Of stainless steel

(a)

50%

331/3%

(D) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

73.21-73.22

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.21 Structures, complete or incomplete, whether or not assembled, and parts of structures, (for example, hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

(A) Frames for doors or windows

(a)

40%

(B) Steel chimneys

(a)

30%

20%

(C) Supporting structures for church or other bells

(a)

50%

(D) Continuous bar fencing and hurdles; vertical bar railing; gates

(a)

50%

331/3%

(E) Angles, channels and tees, formed from slotted or perforated hoop or strip not exceeding 1/8 inch in thickness

(a)

50%

331/3%

(F) Bars, rods, angles, shapes, or sections prepared for use in the construction of buildings

(a)

50%

331/3%

(G) Assemblies consisting essentially of articles of subheading (F) of this heading

(a)

50%

331/3%

(H) Assemblies suitable for use in the construction of buildings and consisting essentially of pipes or tubes the greatest cross-sectional dimension of which is not less than 1¼ inches

(a)

50%

331/3%

(IJ) Buildings

(1) Assembled

—

Free

(2) Other

The rates and licensing provisions that would apply if the constituent parts were imported separately.

(K) Other

—

Free

73.22 Reservoirs, tanks, vats and similar containers, for any material, of iron or steel, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

(A) Storage bins of galvanised wrought iron or galvanised steel

—

Free

(B) Other

(1) Of a capacity not exceeding 12,000 gallons

(a)

50%

331/3%

(2) Other

(a)

15%

Section XV

73.23-73.27

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods

(A) Of tinplate

(1) Milk cans of a capacity not exceeding 14 gallons, excluding cans designed for use as airtight containers

(a)

37½%

25%

(2) Other

(a)

45%

30%

(B) Other

(1) Casks, drums, barrels and kegs

(a)

331/3%

(2) Other

(a) Of stainless steel and of a capacity exceeding 50 gallons

(a)

50%

331/3%

(b) Other

—

Free

73.24 Compressed gas cylinders and similar pressure containers, of iron or steel

—

Free

73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables

(A) Parts for motor vehicles

(d)

37½%

(B) Other

(1) Stranded wire, cables, cordage and ropes

(a)

37½%

25%

(2) Other

—

Free

73.26 Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel

(a)

37½% or £30 per ton†

25% or £20 per ton†

73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire

(A) Reinforcing fabric

(a)

30% or £60 per ton†

20% or £40 per ton†

(B) Knitted fabric suitable for the manufacture of pot scourers

(a)

50%

331/3%

(C) Netting of hexagonal mesh

(a)

37½% or £45 per ton†

25% or £30 per ton†

(D) Other

(a)

50% or £50 per ton†

331/3% or £33 6s. 8d. per ton†

†Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

73.28-73.32

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.28 Expanded metal, of iron or steel

(A) Suitable for reinforcing purposes

(a)

30% or £60 per ton*

20% or £40 per ton*

(B) Other

—

Free

73.29 Chain and parts thereof, of iron or steel

(A) Transmission chains and other parts and accessories of motor vehicles

(d)

37½%

37½

(B) Other

(1) Chains of which the links are closed by welding or other like process and which are made of wire or rod the diameter of which is not less than 1/8 inch and not more than 5/16 inch

(a)

75%

50%

(2) Other

—

Free

73.30 Anchors and grapnels and parts thereof, of iron or steel

—

Free

73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other materials, but not including such articles with heads of copper

(A) Holdfasts and wall hooks of a length of not less than 4 inches

(a)

331/3%

(B) Staples

(a)

75%

(C) Drive screw nails

(a)

75%

50%

(D) Corrugated nails

—

Free

(E) Other

(1) Nails, sprigs, brads and tacks of a length not exceeding 6 inches and having heads the smaller or smallest diameter or width of which does not exceed ½ inch, but excluding such articles with heads covered with leather or textile material

(a)

75%

(2) Other

—

Free

73.32 Bolts and nuts (including bolt ends and screw studs) whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron of steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

73.32-73.35

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.32 Bolts and nuts, etc.—contd.

(A) Drive screws

(a)

75%

50%

(B) Threaded bolts, set screws and metal thread screws of which the shank is not less than one inch nor more than 20 inches in length, and exceeds 5/16 inch but does not exceed 1¼ inches in diameter

(a)

75%

(C) Threaded nuts (other than wing nuts) suitable for use with articles falling within subheading (B) above

(a)

75%

(D) Rivets of which the shank at its narrowest point does not exceed ¼ inch in diameter

(a)

75%

(E) Screws having a slotted head and a tapered thread

(a)

75%

50%

(F) Other

—

Free

73.33 Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel, including blanks

—

Free

73.34 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins and curling grips, of iron or steel

—

Free

73.35 Springs and leaves for springs, of iron or steel

(A) Laminated springs suitable for use as parts of vehicles and leaves for such springs

(a)

50%

(B) Coil springs which are made from round steel bar of which the greatest cross-sectional dimension is not less than 5/16 inch and which are either cylindrical in shape throughout with an internal diameter measuring not less than 2½ inches, or mainly cylindrical in shape but tapered at one end only, the internal diameter of the cylindrical portion measuring not less than 2½ inches

(a)

3s. 9d. per lb.

2s. 6d. per lb.

(C) Springs for mattresses, cushions, settees, couches, chairs, curtains and all other articles of a like nature and use

(a)

37½%

25%

(D) Other

(1) Parts for motor vehicles

(d)

37½%

(2) Other

—

Free

Section XV

CUSTOMS DUTIES

73.36-73.38

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.36 Stoves (including stoves with subsidiary boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts thereof, of iron or steel

(A) Portable oil-fired space heaters

(1) Valves, parts of valves and completely unassembled parts of burners

—

Free

(2) Other

(a)

60%

40%

(B) Gas burning appliances

(1) Assembled or substantially assembled appliances

(a)

30%

20%

(2) Other appliances; parts

—

Free

(C) Other

(1) Of cast iron

(a) Firebars

(a)

40%

(b) Stoves (excluding stoves and parts thereof primarily adapted for use for heating water in connection with hot water circulating systems), firegrates, ranges, mantel registers, and parts thereof

(a)

40%

(c) Other

—

Free

(2) Other

—

Free

73.37 Boilers (excluding steam-generating boilers of heading No. 84.01) and radiators, for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters or hot air distributors (including those which can also distribute cool or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel

(A) Gas burning appliances, excluding parts

(a)

30%

20%

(B) Other

—

Free

73.38 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of iron or steel

(A) Bread bins, vegetable racks, egg racks, milk bottle containers, coal scuttles and dust pans, not vitreous enamelled or made of tinplate or wire; ironing boards

(a)

60%

40%

Section XV

73.38

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.38 Articles of a kind commonly used for domestic purposes, etc.—contd.

(B) Handles and mountings and blanks therefor, for brushes of a kind suitable for incorporation in fireside companion sets

(a)

37½%

25%

(C) Covers for pots, pans or kettles

(a)

40%

(D) Water closet flushing cisterns without flushing mechanisms

(1) Of wrought iron or steel, vitreous enamelled

(a)

60%

40%

(2) Other

(a)

331/3%

(E) Other

(1) Articles of cast iron

(a) Stands, frames and other supports for lavatory basins, kitchen sinks and similar articles

(a)

40%

(b) Pots, pans and kettles

(a)

40%

(c) Baths, of an overall length of 4 feet 9 inches or more, suitable for installation as fixtures

(a)

37½% or £9 each*

25% or £6 each*

(d) Coal-savers and false-bottoms for grates, ranges or other fireplaces

(a)

40%

(e) Other

—

Free

(2) Articles of wire

(a) Baskets, boxes, frames, grids, guards, mats, racks, screens and trays

(a)

331/3%

(b) Other

—

Free

(3) Articles made of other forms of iron or steel

(a) Galvanised

(i) Buckets, cans and pails; dust, ash, or refuse bins or boxes

(a)

70%

25%

(ii) Other

—

Free

(b) Vitreous enamelled

(i) Baths suitable for installation as fixtures

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

73.38-73.40

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.38 Articles of a kind commonly used for domestic purposes, etc.—contd.

(E) Other—contd.

(3) Not of cast iron or wire—contd.

(b) Vitreous enamelled—contd.

(ii) Baths not classified in subheading (E) (3) (b) (i) of this heading, basins, bowls, chamber-pots, saucepans, stew-pans and cooking pots (other than teapots and coffee pots), jugs and ewers of a capacity of not less than 1½ pints, buckets and pails of which the greatest diameter (measured externally) is not less than 10 inches

(a)

60% or 3s. 9d. each*

30% or 2s. 9d. each*

(iii) Other hollow-ware

(a)

60% or 3s. 9d. each*

40% or 2s. 6d. each*

(iv) Other

—

Free

(c) Tinned or of tinplate

(i) Seamless circular basins and bowls

(a)

45%

30%

(ii) Other hollow-ware

(a)

45%

30%

(iii) Other

—

Free

(d) Other

(i) Buckets, cans and pails, not of stainless steel, not painted or enamelled

(a)

70%

25%

(ii) Other

—

Free

73.39 Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel

(A) Iron or steel wool

(a)

331/3% or 2¼d. per ounce*

22 2/9% or 1½d. per ounce*

(B) Pot scourers and scouring and polishing pads, gloves and the like

(1) Of knitted fabric

(a)

50%

331/3%

(2) Of iron or steel wool

(a)

331/3% or 2¼d. per ounce*

22 2/9% or 1½d. per ounce*

(3) Other

—

Free

73.40 Other articles of iron or steel

(A) Venetian blinds and slats, head rails, tilt rails and bottom rails therefor

(a)

37½%

25%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

73.40

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.40 Other articles of iron or steel—contd.

(B) Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, body temperature chart holders and frames for such holders

(a)

50%

(C) Reservoirs, tanks, vats and similar containers

(1) Storage bins of galvanised wrought iron or galvanised steel

—

Free

(2) Other

(a)

50%

331/3%

(D) Fencing standards, straining pillars and droppers; gate posts and gate columns

(1) Angle iron fencing posts and angle iron fencing stakes

—

Free

(2) Other

(a)

50%

331/3%

(E) Gutters and connections therefor; ridgings

(a)

40%

(F) Hooks, brackets, bands and similar fittings for supporting or securing in position gutters, rain pipes, smoke pipes, ventilation pipes and other similar pipes

(a)

331/3%

(G) Heel-plates of horse-shoe shape, for footwear

(a)

50%

331/3%

(H) Staples, bridges, head-stocks, gudgeons, crosses, standards, and wheels for church and other bells

(a)

50%

(IJ) Power transmission equipment the following

(a)

30%

20%

Collars, wall boxes, brackets exceeding 14 lbs. in weight, hangers exceeding 14 lbs. in weight and floor stands

(K) Sieves, riddles and riddling screens (not being handsieves or hand riddles of heading No. 96.06)

(a)

331/3%

(L) Milk bottle containers

(a)

60%

40%

(M) Frames for carrycots or similar articles

(a)

75%

50%

(N) Other

(1) Articles made for cast iron

Section XV

CUSTOMS DUTIES

73.40

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

73.40 Other articles of iron or steel—contd.

(N) Other—contd.

(1) Articles made of cast iron—contd.

(a)Street fountain casings; pavement gutters; chimney pieces and mantel pieces; articles primarily intended for use in the feeding or watering of animals or birds; floor plates; gulley traps; grids for sewer pipes or sewer traps; sewer-pipe ventilators; hydrant and valve covers; manhole covers and frames therefor; stop cock boxes; street standards; pile shoes; sash weights; air bricks and air grids; glue pots and glue cups

(a)

40%

(b) Other

—

Free

(2) Articles made of wire

(a) Baskets, boxes, cages, frames, garden or cemetery work, grids, guards, screens, traps and trays

(a)

331/3%

(b) Other

—

Free

(3) Articles made of other forms of iron or steel

(a) Galvanised

(i) Articles primarily intended for use in the feeding or watering of animals or birds; washing troughs

(a)

70%

25%

(ii) Other

—

Free

(b) Vitreous enamelled

(i) Hollow-ware

(a)

60% or 3s. 9d. each*

40% or 2s. 6d. each*

(ii) Other

—

Free

(c)Tinned or of tinplate

(i) Containers (including funnels, strainers and chests) and measures of fluids

(a)

45%

30%

(ii) Other

—

Free

(d) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

74.01-74.05

CUSTOMS DUTIES

Chapter 74

COPPER AND ARTICLES THEREOF

Notes

1.—For the purposes of heading No. 74.02, the expression "master alloys" means alloys (except copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus) of copper with other materials in any proportion, not usefully malleable and commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

(Copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus falls within heading No. 28.55 and not within this Chapter).

2.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 74.03)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 74.03)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 74.04)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.15 millimetres but does not exceed one tenth of the width.

Heading No. 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

3.—Heading No. 74.07 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 74.08 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

4.—In heading No. 74.19 (A) the word "windows" includes skylights, deadlights, pavement lights, and lights of every other description.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

74.01 Copper matte; unwrought copper (refined or not); copper waste and scrap

—

Free

74.02 Master alloys

—

Free

74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire

—

Free

74.04 Wrought plates, sheets and strip, of copper

—

Free

74.05 Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 millimetres

—

Free

Section XV

CUSTOMS DUTIES

74.06-74.11

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

74.06 Copper powders and flakes

—

Free

74.07 Tubes and pipes and blanks therefor, of copper; hollow bars of copper

(A) Unalloyed copper tubes and pipes, of a wall thickness not exceeding 1/8 inch and an internal diameter not exceeding 2¼ inches, excluding tubes and pipes worked otherwise than by bending

(a)

75%

(B) Other

—

Free

74.08 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper

(A) Articles of brass, bronze or gunmetal, the following

(a)

50%

33½%

Fittings of the compression type and blanks therefor, of an internal diameter not exceeding at any opening 2½ inches

Waste traps and blanks therefor, suitable for use with baths, sinks, lavatory basins or cisterns

Flanges and collars and blanks therefor, of an internal diameter of not less the ½ inch and not more than 2½ inches, suitable for affixing tuves or pipes to back boilers, cisterns or culinders used in domestic water systems

(B) Other

—

Free

74.09 Reservoirs, tanks, vats and similar containers, for any material, of copper, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

(A) Cylinders suitable for use in hot water systems in houses, hotels, institutions and other places primarily residential in character and shells for storage water heaters of a kind used in hot water circulation systems

(a)

37½%

25%

(B) Other

—

Free

74.10 Stranded wire, calbes, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables?

—

Free

74.11 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire

(A) Knitted fabric suitable for the manufacture of pot scourers

(a)

50%

331/3%

(B) Other

—

Free

Section XV

74.12-74.18

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

74.12 Expanded metal, of copper

—

Free

74.13 Chain and parts thereof, of copper

—

Free

74.14 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper

—

Free

74.15 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper

(A) Screws having a slotted head and a tapered thread)

(a)

75%

50%

(B) Other

—

Free

74.16 Springs, of copper

—

Free

74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper

(A) Gas burning appliances, assembled or sustantially assembled

(a)

30%

20%

(B) Portable oil-fired space heaters and parts thereof, excluding valves, parts of valves and unassembled parts of burners

(a)

60%

40%

(C) Other

—

Free

74.18 Other articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of copper

(A) Pot scourers made wholly or partly of knitted fabric

(a)

50%

331/3%

(B) Overflow fittings, wastes and waste plugs, suitable for use with baths, sinks or lavatory basins

(a)

50%

331/3%

(C) Hollow-ware, ashtrays, coal scuttles, and dust pans

(a)

60%

40%

(D) Handles and mountings and blanks therefor, for brushes of a kind suitable for incorporation in fireside companion sets

(a)

37½%

25%

(E) Other

—

Free

Section XV

CUSTOMS DUTIES

74.19

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

74.19 Other articles of copper

(A) Frames for doors or windows

(a)

40%

(B) Boilers and cylinders suitable for use in hot water systems in houses, hotels, institutions and other places primarily residential in character and shells for storage water heaters of a king used in hot water circulation systems

(a)

37½%

25%

(C) Ashtrays

(a)

60%

40%

(D) Other

—

Free

Section XV

75.01-75.05

CUSTOMS DUTIES

Chapter 75

NICKEL AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 75.02)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 75.02)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 75.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 75.03 is to be taken to apply, inter alia, to such products, whether or not cut shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 75.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled threaded, drilled, waisted, cone-shaped or finned.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 75.06 (B) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

75.01 Nickel mattes, nickel speiss and othe intermediate products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap

—

Free

75.02 Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire

—

Free

75.03 Wrought plates, sheets and strip, of nickel; nickel foil, nickel powders and flakes

—

Free

75.04 Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube pipe fittings (for example, joints, elbows, sockets and flanges), of nickel

—

Free

75.05 Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis

—

Free

Section XV

CUSTOMS DUTIES

75.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

75.06 Other articles of nickel

(A) Hollow-ware of a kind used for domestic purposes; ashtrays

(a)

60%

40%

(B) Reservoirs, vats, tanks, cisterns and containers of all kinds, made of sheet or plate, of a capacity exceeding 50 gallons, which are designed and constructed for the storage, transport of processing of any material

(1) Assembled

(a)

50%

33%1/3

(2) Unassembled

—

Free

(C) Screws having a slotted head and a tapered thread

(a)

75%

50%

(D) Other

—

Free

Section XV

76

CUSTOMS DUTIES

Chapter 76

ALUMINIUM AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 76.02)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes, and sections (heading No. 76.02)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 76.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.20 millimetres but does not exceed one tenth of the width.

Heading No. 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 76.07 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

3.—In heading No. 76.08 (B) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 76.09 (A) (1), 76.10 (C) or 76.16 (E) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to complaince with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Special Provisions relating to the Duties on Sheets, Bars, Tubes, etc.

1.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 76.02 (A), 76.03 (B) (1) or 76.06 (A) is being or has been imported for use in the manufacture of containers for the transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

2.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any sheet, strip or foil is intended for use in the manufacture of foil by rolling, they may, subject to such conditions as they may think fit to impose, allow any such article to be imported without payment of duty or repay any duty paid thereon at importation.

CUSTOMS DUTIES

Section XV

76.01-76.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

76.01 Unwrought aluminium; aluminium waste and scrap

—

Free

76.02 Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire

(A) Of which no cross-sectional dimension exceeds 5 inches

(a)

37½%

25%

(B) Other

—

Free

76.03 Wrought plates, sheets and strip, of aluminium

(A) Strip not exceedingly 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated)

(a)

50%

331/3%

(B) Other

(1) Not exceeding ½ inch in thickness

(a)

37½%

25%

(2) Other

—

Free

76.04 Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.20 millimetres)

(a)

37½%

25%

76.05 Aluminium powders and flakes

—

Free

76.06 Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium

(A) Of which no cross-sectional dimension exceeds 5 inches

(a)

37½%

25%

(B) Other

—

Free

76.07 Tube and pipe fittings (for example, joints elbows, sockets and flanges), of aluminium

—

Free

76.08 Structures, complete or incomplete, whether or not assembled, and parts of structures, (for example, hangars and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium

Section XV

76.08-76.10

CUSTOMS DUTIES

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

76.08 Structures, etc.—contd.

(A) Structures, complete or incomplete, whether or not assembled

(1) Assembled

—

Free

(2) Unassembled

The rates and licensing provisions that would apply if the constituent parts were imported separtely.

(B) Parts of the structures

(1) Frames prepared for use in structures

(a)

40%

(2) Other

—

Free

(C) Articles prepared for use in structures

(1) Angels, channels and tees, formed from perforated strip not exceeding 1/8 inch in thickness

(a)

50%

331/3%

(2) Other

(a)Plates, sheets and strip not exceeding ½ inch in thickness; bars, rods, angels, shapes, sections, tubes, pipes and hollow-bars, of which no cross-section, tubes, pipes and hollow-bars, of which no cross-sectional dimension exceeds 5 inches

(a)

37½%

25%

(b) Other

—

Free

76.09 Reservoirs, tanks, vats and similar containers , for any material, of aluminium, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

(A) Containers made of sheet or plate which are designed and constructed for the storage, transport or processing of any material

(1) Assembled

(a)

50%

331/3%

(2) Unassembled

—

Free

(B) Other

—

Free

76.10 Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods

(A) Collapsible tubular containers

(a)

45%

30%

(B) Milk cans and milk churns of a capacity not exceeding 6 gallons

(a)

50%

Section XV

CUSTOMS DUTIES

76.10-76.16

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

76.10 Casks, drums, cans, boxes, etc.—contd.

(C) Other

(1) Made of sheet or plate, of a capacity exceeding 50 gallons

(a) Assembled

(a)

50%

331/3%

(b) Unassembled

—

Free

(2) Other

—

Free

76.11 Compressed gas cylinders and similar pressure containers, of aluminum

—

Free

76.12 Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminum wire, but excluding insulated electric wires and cables

—

Free

76.13 Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire

—

Free

76.14 Expanded metal, of aluminium

(A) Suitable for reinforcing purposes

(a)

30% or £60 per ton*

20% or £40 per ton*

(B) Other

—

Free

76.15 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of aluminium

(A) Hollow-ware

(a)

50%

(B) Bread bins, vegetable racks, egg racks, milk bottle containers and dust pans not falling within subheading (A) of this heading; ironing boards

(a)

60%

40%

(C) Parts for portable oil-fired space heaters

(a)

60%

40%

(D) Other

—

Free

76.16 Other articles of aluminium

(A) Vessels and utensils, of a capacity not exceeding 6 gallons which are suitable for use in creameries or dairies

(a)

50%

(B) Venetian blinds, and slats, head rails, tilt rails, and bottom rails therefor

(a)

37½%

25%

(C) Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, holders for charts of body temperature and frames for such holders

(a)

75%

50%

(D) Ashtrays, vegetable racks, egg racks and milk bottle containers

(a)

60%

40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

76.16

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

76.16 Other articles of aluminium—contd.

(E) Reservoirs, vats, tanks, cisterns and containers of all kinds, made of sheet or plate, of a capacity exceeding 50 gallons

(1) Assembled

(a)

50%

331/3%

(2)Unassembled

—

Free

(F) Stands and frames for carrycots and similar articles

(a)

75%

50%

(G) Ladders, step ladders and steps (including platform-steps) and tiles, treads, rungs, and feet therefor

(a)

37½%

25%

(H) Screws having a slotted head and a tapered thread

(a)

75%

50%

(IJ) Other

—

Free

Section XV

CUSTOMS DUTIES

77.01-7.04

Chapter 77

MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

77.01 Unwrought magnesium;magnesium waste (excluding shavings of uniform size) and scrap

—

Free

77.02 Wrought bars, rods, angles, shapes and sections, of magnesium wire;wrought plates, sheets and strip, of magnesium; magnesium foil; rasping and shaving of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium

—

Free

77.03 Other articles of magnesium

—

Free

77.04 Beryllium, unwrought or wrought, and articles of beryllium

—

Free

Section XV

78.01-78.06

CUSTOMS DUTIES

Chapter 78

LEAD AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 78.02)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 78.02)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 78.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1,700 grammes per square metre.

Heading No. 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

78.01 Unwrought lead (including argentiferous lead); lead waste and scrap

—

Free

78.02 Wrought bars, angles, shapes and sections, of lead; lead wire

—

Free

78.03 Wrought plates, sheets and strip, of lead

(a)

15%

10%

78.04 Lead foil (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding 1,700 grammes; leads powders and flakes

—

Free

78.05 Tubes and pipes blanks therefor, of lead; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets, flages and S-bends), of lead

(A) Tubes and pipes and blanks therefor

(a)

15%

10%

(B) Other

—

Free

78.06 Other articles of lead

(A) Collapsible tubular containers

(a)

45%

30%

(B) Other

—

Free

Section XV

CUSTOMS DUTIES

79.01-79.06

Chapter 79

ZINC AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 79.02)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 79.02)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 79.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

3.—In heading No. 79.05 (A) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

79.01 Unwrought zinc; zinc waste and scrap

—

Free

79.02 Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire

—

Free

79.03 Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes

—

Free

79.04 Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc

—

Free

79.05 Gutters, roofs capping, skylight frames, and other fabricated building components, of zinc

(A) Frames for doors or windows

—

40%

(B) Other

—

Free

79.06 Other articles of zinc

(A) Hollow-ware of domestic or household use; ashtrays

(a)

60%

40%

(B) Other

—

Free

Section XV

80.01-80.06

CUSTOMS DUTIES

Chapter 80

TIN AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them

(a) Wire (heading No. 80.02)

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 80.02)

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

(c) Wrought plates, sheets and strip (heading No. 80.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding one kilogramme per square metre.

Heading No. 80.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 80.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

80.01 Unwrought tin; tin waste and scrap

—

Free

80.02 Wrought bars, rods, angles, shapes and sections, of tin;tin wire

—

Free

80.03 Wrought plates, sheets and strip, of tin

—

Free

80.04 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding one kilogramme;tin powders and flakes

—

Free

80.05 Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example joints, elbows, sockets and flanges), of tin

—

Free

80.06 Other articles of tin

(A) Collapsible tubular containers

(a)

45%

30%

(B) Hollow-ware of domestic household use; ashtrays

(a)

60%

40%

(C) Other

—

Free

Section XV

CUSTOMS DUTIES

81.01-81.04

Chapter 81

OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF

Note

Heading No. 81.04 is to be taken to apply only to the following base metals: bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (columbium), rhenium, antimony, titanium, thorium, thallium, uranium depleted in U235, vanadium, zirconium. The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

81.01 Tungsten (wolfram), unwrought or wrought, and articles, thereof

—

Free

81.02 Molybdenum, unwrought, and articles thereof

—

Free

81.03 Tantalum, unwrought or wrought, and articles thereof

—

Free

81.04 Other base metals, unwrought or wrought, and articles thereof; cerments, unwrought or wrought, and articles thereof

—

Free

Section XV

82.01

CUSTOMS DUTIES

Chapter 82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF

Notes

1.—Apart from blow lamps, portable forges, grinding wheels mounted on frameworks, manicure and chiropody sets, and goods classified in headings Nos. 82.07 and 82.15, the present Chapter covers only article with a blade, working edge, working surface or other working part of

(a) Base metal;

(b) Metallic carbides;

(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; or

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2.—Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No.84.4(8). However, parts of general use as defined in Note 2 to Section XV are in all case excluded from this Chapter.

Recognisable blanks of the articles falling in the headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks.

Cutting plates for electric hair clippers are to be classified in heading No. 82.13 and blades and heads for electric shavers are to be classified in heading No. 82.11.

3.—Sets (other than manicure or chiropody sets (heading No. 82.13) comprising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets, boxes, cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty.

4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

5.—Notwithstanding Note 3 above, articles contained in a set are chargeable with the same duties and are subject to the same licensing provisions that would apply if the articles were imported separately.

6.—Notwithstanding Note 4 above, containers for permanent use with the articles with which they are imported are chargeable with the same duties and are subject to the same licensing provisions that would apply if the containers were imported separately.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

82.01 Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry

(A) Drags and forks

(a

50%

331/3%

(B) Scythes, sickles, bill-hooks, hay knives, root-crop knives

(1) Complete articles

(a)

25%

Section XV

CUSTOMS DUTIES

82.01-82.02

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

82.01 Hand tools, etc.—contd.

(B) Scythes, sickles, etc.—contd.

(2) Parts

(a) Blades or heads (other than unworked blanks)

(a)

25%

(b) Other

—

Free

(C) Slashers or slash hooks

(1) Complete articles

(a)

25%

20%

(2) Parts

(a) Blades or heads (other than unworked blanks)

(a)

25%

(b) Other

—

Free

(D) Spades and shovels

(1) Shovels of a kind for indoor domestic use

(a) Suitable for incorporation in fireside companion sets

(a)

37½%

25%

(b) Other

—

Free

(2) Other

(a)

50%

(E) Other

—

Free

82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades)

(A) Saws, hand-operated

(1) Fretsaws

—

Free

(2) Hacksaws

(a)

75% or 6d. each*

50% or 4d. each*

(3) Other

(a)

75% plus 9s. each

50% plus 6s. each

(B) Frames for hand-operated saws

(1) Hacksaw and fretsaw frames

—

Free

(2) Other

(a)

75% plus 9s. each

50% plus 6s. each

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

82.02-82.03

CUSTOMS DUTIES

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

82.02 Saws (non-mechanical), etc.—contd.

(C) Blades for hand or machine saws

(1) Toothless blades and cutting discs; fret-saw blades; chain saws

—

Free

(2) Hacksaw blades

(a) Not less than 8 inches nor more than 24 inches in length or not less than 3/8 inch or more than 2 inches in width

(a)

75% or 6d. each*

50% or 4d. each*

(b) Other

—

Free

(3) Other

(a)

75% plus 9s. each

50% plus 6s. each

(D) Blanks

(1) Shaped blanks for hand-operated saw blades, toothed, ground or glazed

(a)

75% plus 9s. each

50% plus 6s. each

(2) Other

—

Free

(E) Toothed material, whether endless or not, of iron or steel and suitable for use in the manufacture of saw blades

(1) Where the length does not exceed 24 feet

(a)

75% plus 9s. each

50% plus 6s each

(2) Where the length exceeds 24 feet

(a)

75% plus 9s.

50% plus 6s.

for each 24 feet of such length and a sum in proportion for any remainder

(F) Other

—

Free

82.03 Hand tools, the following: pliers (including cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps

(A) Files of iron or steel

(a)

60% plus 1s. 1½d. each

40% plus 1s. 9d. each

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

82.04-82.10

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

82.04 Hand tools including mounted glaziers' diamonds, not falling within any other heading of this chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts, of machine tools; portable forges; grinding wheels mounted on frameworks (hand or pedal operated)

(A) Steels for sharpening knives

(a)

25% plus 75%

25% plus 50%

(B) Pokers and tongs which are suitable for incorporation in fireside companion sets

(a)

37½%

25%

(C) Scoops of tinplate or tinned plate

(a)

45%

30%

(D) Earth rammers; shoe anvils and sockets and stands therefor; foot or hobbing irons; wire corkscrews, whisks and beaters

(a)

40%

(E) Other

—

Free

82.05 Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits

—

Free

82.06 Knives and cutting blades, for machines or for mechanical appliances

—

Free

82.07 Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium)

—

Free

82.08 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exceeding ten kilogrammes and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink

—

Free

82.09 Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading No. 82.06

(A) Domestic knives, butchers', fellmongers' and slaughtering knives

(a)

25% plus 75%

25% plus 50%

(B) Other

(a)

75%

50%

82.10 Knife blades

(A) For the knives of heading No. 82.09 (A)

(a)

25% plus 75%

25% plus 50%

(B) Other

(a)

75%

50%

Section XV

82.11-82.15

CUSTOMS DUTIES

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

82.11 Razors and razor blades (including razor blade blanks, whether or not in strips)

(A) Safety razor blades and blanks therefor

(a)

75% or £1 4s. the gross*

(B) Cutting heads and blades for electric shavers

(c)

60%

40%

(C) Other

—

Free

82.12 Scissors (including tailors' shears), and blades therefor

—

Free

82.13 Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives); manicure and chiropody sets and appliances (including nail files)

(A) Knives

(a)

75%

50%

(B) Other

—

Free

82.14 Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware

(A) Knives, forks and spoons

(a)

25% plus 75% or 6d. each*

25% plus 50% or 4d. each*

(B) Ladles of iron or steel wire

(a)

331/3%

(C) Other

—

Free

82.15 Handles of base metal for articles falling within heading No. 82.09, 82.13 or 82.14

(a)

75%

50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

CUSTOMS DUTIES

83.01-83.02

Chapter 83

MISCELLANEOUS ARTICLES OF BASE METAL

Notes

1.—In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs, or other articles of iron or steel of a kind described in heading No. 73.25, 73.29, 73.31, 73.32 or 73.35, nor to similar articles of other base metals (Chapters 74 to 81 inclusive).

2.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

83.01 Locks and padlocks (key, combination or electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, finished or not, of base, metal

(A) Locks, padlocks and keys therefor

(1) Combination locks, combination padlocks, electrically operated locks, locks for railway rolling-stock, refrigerator locks and furniture locks, and keys therefor

—

Free

(2) Motor vehicle locks and keys therefor

(d)

37½%

(3) Other

(a) Padlocks, door locks and gate locks, and keys therefor

(a)

75%

50%

(b) Other

—

Free

(B) Other

—

Free

83.02 Base metal fittings and mountings of a kind suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like

(A) Fittings and mountings for motor vehicles

(d)

37½%

(B) Other

(1) Coffin mountings; spring-loaded door latches; hat and coat hooks and wardrobe hooks; casement fasteners and striking plates therefor, casement stays and sash handles; flush bolts, tower bolts and barrel bolts, not exceeding 3 inches in length, and receivers therefor, of non-ferrous metal; fittings and mountings for locks and doors (other than furniture locks and doors) the following: handles,

(a)

75%

50%

Section XV

83.02-83.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

83.02 Base metal fittings and mountings, etc.—contd.

(B) Other—contd.

(1) Coffin mountings, etc.—contd.

knobs, lock spindles, roses, key-hole plates, lock plates, letter box plates, centre knob plates, knockers and striking plates therefor, and all combinations of these articles

(2) Angle and other wall brackets of which the arm or one of the arms is not less than 7 inches in length, of cast iron

(a)

40%

(3) Frames and other supports for lavatory basins, kitchen sinks and the like, of cast iron

(a)

40%

(4) Hook and eye hinges and parts therefor, of cast iron, the following

(a)

331/3%

Complete hinges of which the eye part is not less than 12 inches in length

Eye parts not less than 12 inches in length

Hook parts not less than one inch in length

(5) Other

—

Free

83.03 Safes, strong-boxes, armoured or reinforced strong-rooms, strong room linings and strong-room doors, and cash and deed boxes and the like, of base metal

(A) Cash and deed boxes and the like, of tinplate or tinned plate

(a)

45%

30%

(B) Other

—

Free

83.04 Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within heading No. 94.03

(A) Trays, racks and paper files, of iron or steel wire

(a)

331/3%

(B) Trays of tinplate or tinned plate

(a)

45%

30%

(C) Other

(a)

75%

50%

Section XV

CUSTOMS DUTIES

82.05-82.08

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

83.05 Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal

(A) Fittings for files of the kind commonly known as suspension files

(a)

50% or 6d. the article*

25% or 4d. the article*

(B) Other

—

Free

83.06 Statuettes and other ornaments of a kind used indoors, of the base metal

(A) Ash-trays of non-ferrous metal; articles of brass suitable for domestic or household use

(a)

60%

40%

(B) Other

(1) Wall ornaments suitable for domestic use, comprising plaques, trays, plates and medallions, of copper

(a)

45%

30%

(2) Articles suitable for domestic use, of wrought iron

(a)

45%

30%

(3) Other

—

Free

83.07 Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No. 85.22)

(A) Fittings and fixtures for electric lighting

(1) For fluorescent lighting

(c)

60%

40%

(2) Other

(a) Suitable for domestic use

(c)

45%

30%

(b) Other

—

Free

(B) Other

(1) Fancy or ornamental articles suitable for domestic use, of wrought iron

(a)

45%

30%

(2) Other

—

Free

83.08 Flexible tubing and piping, of base metal

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV

83.09-83.15

CUSTOMS DUTIES

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

83.09 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, books, eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal

—

Free

83.10 Beads and spangles, of base metal

—

Free

83.11 Bells and gongs, non-electric, of base metal, and parts thereof of base metal

(A) Bells not less than 9 inches in diameter, measured externally at the month

(a)

50%

(B) Bells and gongs of brass which are primarily ornamental in character and are suitable for domestic or household use

(a)

60%

40%

(C) Other

—

Free

83.12 Photograph, picture and similar frames, of base metal; mirrors of base metal

(A) Articles of brass which are primarily ornamental in character and are suitable for domestic or household use

(a)

60%

40%

(B) Other

—

Free

83.13 Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal

(A) Lids for bottles and jars, of aluminium

(a)

50%

(B) Aluminium capsules suitable for use as covers for the closed mouths of bottles or other containers

(a)

50%

331/3%

(C) Other

—

Free

83.14 Sign-plates, name-plates, numbers, letters and other signs, of base metal

(a)

75%

50%

83.15 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying

(A) Welding electrodes consisting of a core or cores of iron or steel coated with flux material

(a)

37½%

25%

(B) Other

—

Free

CUSTOMS DUTIES

Section XVI

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF

Notes

1.—This Section does not cover

(a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, washers) (heading No. 40.14);

(b) Articles of leather or of composition leather (heading No. 42.04) or of furskin (heading No. 43.03) of a kind used in machinery or mechanical appliances or for industrial purposes;

(c) Bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery, mechanical appliances or electrical goods, falling within Chapter 39, 40, 44 or 48 or Section XV;

(d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No. 48.21;

(e) Transmission, conveyor or elevator belts of textile material (heading No. 59.16) or other articles of textile material of a kind commonly used in machinery or plant (heading No. 59.17);

(f) Articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed), falling within heading No. 71.2, 71.03 or 71.15);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(h) Endless belts of metal wire or strip (Section XV);

(ij) Articles falling within Chapter 82 or 83;

(k) Vehicles, aircraft, ships or boats, of Section XVII;

(l) Articles falling within Chapter 90;

(m) Clocks, watches and other articles falling within Chapter 91;

(n) Interchangeable tools of heading No. 82.05 and brushes of a kind used as parts of machines of heading No. 96.02; similar interchangeable tool are to classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or heading No. 68.04 or 69.09); or

(o) Articles falling within Chapter 97.

2.—Subject to Notes 1 and 3 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles described in headings Nos. 84.64, 85.23, 85.24, 85.25 and 85.27) are to be classified according to the following rules

(a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos. 84.65 and 85.28) are in all cases to be classified in their respective headings.

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines falling within the same heading (including a machine falling within heading No. 84.59 or 85.22) are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of headings Nos. 85.13 and 8.15 are to be classified in heading No. 85.13.

(c) All other parts are to be classified in heading No. 84.65 or 85.28.

3.—An incomplete machine is to be classified with the corresponding complete machine (and not with parts of such a machine if its parts are separately specified), provided it has the essential character of such a complete machine.

4.—A machine (or an incomplete machine classified as if it were complete by virtue of the preceding Note 3) imported unassembled or disassembled is to be classified as a machine of the corresponding kind.

Section XVI

84

CUSTOMS DUTIES

5.—Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

6.—Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances.

7.—For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.

Chapter 84

BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes

1.—The Chapter does not cover

(a) Millstones, grindstones and other articles falling within Chapter 68;

(b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69);

(c) Laboratory glassware of heading No. 70.17; machinery and appliances and parts thereof, of glass (heading No. 70.20 or 70.21);

(d) Articles falling within heading No. 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81); or

(e) Hand tools or electro-mechanical domestic appliances, with self-contained electric motors, of heading No. 85.05 or 85.06.

2.—Subject to the operation of Notes 5 and 6 to Section XVI, a machine or appliance which answers to description in one or more of the headings Nos. 84.01 to 84.21 and at the same time to a description in one or other of the headings Nos. 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the latter.

Heading No. 84.17 is, however, to be taken not to apply to

(a) Germination plant, incubators and brooders, falling within heading No. 84.28;

(b) Grain dampening machines falling within heading No. 8.29;

(c) Diffusing apparatus for sugar juice extraction falling within heading No. 84.30; or

(d) Machinery falling within heading No. 84.40 for the heat-treatment of textile yarns, fabrics or made up textile articles.

Heading No. 84.17 is also to be taken not to apply to machinery or plant, designed for a mechanical operation, in which the change of temperature, even if necessary, is subsidiary to the main function.

Heading No. 84.19 is to be taken not to apply to

(a) Sewing machines (heading No. 84.41); or

(b) Office machinery of heading No. 84.54.

3.—Heading No. 84.62 is to be taken to apply, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading No. 73.40.

4.—A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

Section XVI

CUSTOMS DUTIES

84.01-84.09

Subject to Note 2 to this Chapter and Note 5 to Section XVI, a machine whose principal purpose is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.59. Heading No. 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from mental wire, textile yarn or any other material or from a combination of such materials.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to certain Brewing Apparatus.

Where it is shown to the satisfaction of the Revenue Commissioners that any article falling within heading No. 84.17 (B) (2) (a) (i), 84.30 (A) (1) or 84.59 (C) (1) (a) is being or has been imported for use by a brewer in the production of beer, the may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any such paid been thereon at importation.

Tariff Heading

Licensing Provisions

Rate of Duty

Full

Preferential

Special Preferential

84.01 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam)

—

Free

84.02 Auxiliary plant for use with steam and other vapour generating boilers (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units

—

Free

84.03 Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers

—

Free

84.04 Steam engines (including mobile engines, but not steam tractors falling within heading No. 87.01 or mechanically propelled road rollers) with self-contained boilers

—

Free

84.05 Steam and other vapour power units, not incorporating boilers

—

Free

84.06 Internal combustion piston engines

(A) For motor vehicles

(d)

37½%

(B) Other

—

Free

84.07 Hydraulic engines and motors (including water wheels and water turbines)

—

Free

84.08 Other engines and motors

(A) For motor vehicles

(d)

37½%

(B) For the cinematographic cameras of heading No. 90.08 (A) (1)

—

22½%

15%

—

Free

84.09 Mechanically propelled road rollers

—

Free

Section XVI

34.10

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds

(A) Hydraulic pumps for motor vehicles

(a)

50%

331/3%

(B) Other pumps

(1)Power-driven pumps which have on the pump casing either a suction inlet or a delivery outlet exceeding 3/8 inch but not exceeding 2 inches in internal diameter, but not including pumps—

(a)

50%

331/3%

Not exceeding 4 lbs. in weight and constructed for incorporation in a machine or apparatus as an integral part thereof

Constructed for in-line insertion in a pipeline and not for mounting on a base, frame, stand, bracket, or other like support

Of stainless steel or of which those parts which come in contact with the liquid being pumped are of stainless steel

Constructed for the delivery of hydrocarbon oils to the fuel feed-tanks of mechanically propelled vehicles

For milk or brine

(2) Pressure boosters (ejector or injector pumps) of which the internal diameter of any opening does not exceed 2 inches, of a kind used as accessories of pumps for liquids, but not including any pressure booster imported otherwise than with an article of the same kind

(a)

50%

331/3%

(3) Other

—

Free

(C) Parts of pumps

(1) For the pumps of subheading (A) of this heading

(a)

50%

331/3%

(2) For the pressure boosters of subheading (B) (2) of this heading

(a) Bodies and venturi tubes the internal diameter of any opening of which does not exceed 2 inches and nozzles the weight of which is not less than ½ ounce or more than 4 ounces, but not including any article imported otherwise than with an article of the same kind

(a)

50%

331/3%

(b) Other

—

Free

Section XVI

CUSTOMS DUTIES

84.10-84.17

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.10 Pumps for liquids, etc.—contd.

(C) Parts of pumps—contd.

(3) Other parts

(a) Of metal other than stainless steel, but not including any article imported otherwise than with an article of the same kind

(a)

50%

331/3%

(b) Other

—

Free

84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like

(A) For motor vehicles

(d)

37½%

(B) Other

—

Free

84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air

(A) Of a kind suitable for air conditioning buildings

(a)

50%

(B) Other

—

Free

84.13 Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances

84.14 Industrial and laboratory furnaces and ovens, non-electric

(A) Furnace pans, furnace doors, furnace door frames and furnace bottom grates, of cast iron

(a)

40%

(B) Other

—

Free

84.15 Refrigerators and refrigerating equipment (electrical and other)

(A) Air de-humidifiers

—

Free

(B) Other

(1) For creamery or dairy use, other than the production or storage of ice cream

—

Free

(2) Other

(a)

75%

50%

84.16 Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor

—

Free

84.17 Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical

(A) Gas-heated appliances (excluding parts)

(a)

30%

20%

Section XVI

84.17-84.20

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.17 Machinery, plant and similar laboratory equipment, etc.—contd.

(B) Other

(1) Storage water heaters and shells and elements therefor, of a capacity of not less than 10 gallons, suitable for use in hot water circulating systems (excluding parts)

(a)

37½%

25%

(2) Other

(a) Reservoirs, vats, tanks, cisterns and containers of a capacity exceeding 50 gallons, made of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel

(i) Assembled or substantially assembled

(a)

50%

331/3%

(ii) Other

—

Free

(b) Other

—

Free

84.18 Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases

(A) For motor vehicles

(d)

37½%

(B) Electric spindryers for domestic use

(c)

37½%

25%

(C) Other

(1) Drying machines for textiles and textile goods

(a)

20%

(2) Other

—

Free

84.19 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish washing machines

—

Free

84.20 Weighing machinery (excluding balances of a sensitivity of five centigrammes or better), including weight-operated counting and checking machines; weighing machine weights of all kinds

(A) Weighing machinery; parts thereof (other than weight and price charts) which are assemblies of two or more articles assembled by means of screws or nuts and bolts

(a)

30%

20%

(B) Weighing machine weights

(1) For the precision balances of heading No. 90.15

—

Free

(2) Other

(a)

30%

20%

(C) Other

—

Free

Section XVI

CUSTOMS DUTIES

84.21-84.23

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.21 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines

(A) Windscreen washers, being parts of motor vehicles

(d)

37½%

(B) Portable chemical fire extinguishers (charged or not)

(a)

60%

40%

(C) Metal parts of the goods of subheading (B) of this heading

(1) Sprinklers

(a)

60%

40%

Nil

(2) Other

(a)

60%

40%

(D) Other

—

Free

84.22 Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics), not being machinery falling within heading No. 84.23

(A) For motor vehicles

(1) Portable jacks, being accessories of motor vehicles

(d)

37½%

(2) Hydraulic lifting, handling, loading or unloading mechanisms (other than cranes) for motor vehicles constructed for the carriage of goods or other burthen

(a)

50%

33 1/9%

(3) Cranes and winches for break-down motor vehicles

(d)

37½%

(4) Other

—

Free

(B) Tipping buckets and tipping tubs, of steel (excluding parts)

(a)

30%

20%

(C) Capstans of cast iron

(a)

40%

(D) Other

—

Free

84.23 Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments)

—

Free

Section XVI

84.24-84.25

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.24 Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and sports ground rollers

(A) Machines for mounting at the rear of, or for haulage in operation by, a mechanically propelled vehicle, the following

(a)

37½%

25%

Single-furrow ploughs, two-furrow ploughs and three-furrow ploughs (excluding disc ploughs and reversible ploughs)

Disc harrows (excluding disc harrows for mounting on a mechanically propelled vehicle)

Tool bar frames; tool bar frames fitted with ridging plough bodies, cultivator tines or drill cleaner discs

Broadcast spreaders of the spinner type, of a hopper capacity not exceeding 20 cubic feet, for spreading seeds or fertilisers

(B) Parts of the machines of subheading (A) of this heading, but not including—

(a)

37½%

25%

Any part not exceeding £1 in value

Steel plough mould-boards or breasts

Steel discs

Steel plough shares

Wheels suitable for fitting with tyres

(C) Other

—

Free

84.25 Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No. 84.29)

(A) Machines for mounting at the rear of, or for haulage in operation by, a mechanically propelled vehicle, the following

(a)

37½%

25%

Mowers of which the cutter bar is driven by the power-take-off of the vehicle by which the mower is operated

Cocklifters

Section XVI

CUSTOMS DUTIES

84.25-84.29

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.25 Harvesting and threshing machinery, etc.—contd.

(B) Parts of the machines of subheading (A) of this heading, but not including—

(a)

37½%

25%

Any part not exceeding £1 in value

Wheels suitable for fitting with tyres

(C) Lawn mowers, other than motor-mowers and gang-mowers

(c)

60%

40%

(D) Other

—

Free

84.26 Dairy machinery (including milking machines)

(A) Apparatus, machinery and utensils for use in the making of cheese

(b)

75%

50%

(B) Butter churns of stainless steel; shells and sections of shells therefor, of stainless steel

(a)

50%

331/3%

(C) Other

(1) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent or more, by weight, of nickel, fitted with mechanical equipment

(a) Assembled or substantially assembled

(a)

50%

331/3%

(b)Other

—

Free

(2) Other

—

Free

84.27 Presses, crushers and other machinery, of a kind used in wine-making, cider-making, fruit juice preparation or the like

—

Free

84.28 Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

(A) Articles of galvanised wrought iron or of galvanised steel for use in feeding or watering animals or birds

(a)

70%

25%

(B) Other

—

Free

84.29 Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm type machinery) for the working of cereals or dried leguminous vegetables

(A) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment

Section XVI

84.29-84.37

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

ISB SI

Reg. 2 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

2. This Order shall come into operation on the 1st day of January, 1963.

3.—(1) In this Order—

" the Agreement Act of 1938 " means the

Finance (Agreement with United Kingdom) Act, 1938

(No. 12 of 1938);

" the Schedule " means the Schedule to this Order;

" United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.

(3) References in this Order to tariff heading numbers and tariff headings include references to tariff subheading numbers and tariff subheadings, respectively.

(4) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) The form of customs tariff set out in the first column of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.

(3) Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff heading that, in each particular case, produces the greatest amount of duty.

ISB SI

Reg. 5 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

5. (

a

) Where a rate (in this Order referred to as the full rate) is stated in the third column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated.

(

b

) Subject to subparagraph (

c

) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate is stated in the fourth column of the Schedule that is less than the full rate in relation to those goods (in this Order referred to as the preferential rate) the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (

a

) of this paragraph with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(

c

) Where, opposite the mention of any goods in the first column of the Schedule, a rate, including a rate stated to be nil, is stated in the fifth column of the Schedule that is less than the rate stated in the fourth column of the Schedule in relation to those goods (in this Order referred to as the special preferential rate), the provisions of section 6 of the Agreement Act of 1938 shall apply to the duty imposed by subparagraph (

a

) of this paragraph as if those goods were mentioned in the second column of the First Schedule to that Act and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and the special preferential rate were mentioned in the fourth column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and, in so far as the said duty is chargeable on the goods mentioned in the first column of the Schedule at tariff heading number 08.11(A)(2), 20.06(A)(1) or 20.06(B)(1)(

a

), as if the reference to the Dominion of Canada in the said section 6 included a reference to Australia and the Republic of South Africa.

(

d

) The provisions of section 16 of the Agreement Act of 1938 and the regulations made under that section shall apply and have effect for the purposes of section 6 of the Agreement Act of 1938 as applied by subparagraph (

c

) of this paragraph.

(

e

) Where a percentage is stated in the third, fourth or fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods.

(

f

) Whenever " Free " is mentioned in the third, fourth and fifth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

(

g

) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff heading shall apply and have effect in relation to that duty, and, where the following provision, namely, " Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on those goods at whichever of the rates stated in the column of the Schedule by reference to which the duty is chargeable opposite the mention of those goods in the first column of the Schedule produces, in each particular case, the greater amount of duty.

ISB SI

Reg. 6 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

6. Whenever "(a)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

ISB SI

Reg. 7 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

7. Whenever "(b)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

ISB SI

Reg. 8 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

8. Whenever "(c)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, any goods chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

ISB SI

Reg. 9 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

9. Whenever "(d)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of twelve and one-half per cent. of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

10.—(1) Whenever "(e)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, the goods upon payment of the said duty at the rate stated in the third column of the Table to this paragraph opposite the mention of the goods in the second column of the Table.

(2) Where a percentage is stated in the third column of the Table to this paragraph at a particular reference number, then, as respects any goods mentioned in the second column of the Table at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of those goods.

TABLE

Reference Number

Goods to which paragraph applies

Rate of Duty

1.

The goods mentioned in the first column of the Schedule at tariff heading number 40.11 (A).

37½%

2.

Completely assembled motor cars which are of a value of not less than £750, are suitable only for the carriage of persons or of persons and their personal luggage, are of a type which is ordinarily kept for the personal use of the owner and members of his family or household and are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or Canada.

22 2/9%

3.

The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A) (2) (a).

37½%

4.

The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A) (2) (b) (ii) other than the articles mentioned in this column at reference number 2.

37½%

5.

The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (B) (2) (a) (i).

50%

6.

The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (D) (2) (b).

37½%

7.

The goods mentioned in the first column of the Schedule at tariff heading number 87.04 (B) (2) (a).

37½%

8.

The goods mentioned in the first column of the Schedule at tariff heading number 87.05 (B) (2) (a) (i).

37½%

Reference Number

Goods to which paragraph applies

Rate of Duty

9.

The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (1) (a).

37½%

10.

The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (1) (b) (i).

50%

11.

The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (2).

50%

12.

The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (3).

37½%

ISB SI

Reg. 11 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

11. Notwithstanding anything contained in paragraphs 6 to 10 of this Order, where a rate of duty is expressed in the third, fourth or fifth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate.

ISB SI

Reg. 12 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

12. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with a duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty.

13.

Section 24

of the

Finance Act, 1933

(No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff heading number 04.01 (A), 04.01 (B), 04.02 (B) (1), 04.05, 07.01, 07.02, 07.03, 07.04 (B), 07.06, 11.05, 11.06 (B), 19.02 (B), 20.01 (A) (2), 20.02 (B) (2), 35.02 (A), 49.01 (B), 49.01 (C) (1), 49.02, 49.03 (A) or 49.11 (B) (5) (

a

).

14.—(1) In this paragraph " package " means any bottle, box, carton, envelope, wrapper (whether or not such wrapper fully encloses the contents or portion of the contents remains exposed) or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and anything contained therein.

(2) This paragraph applies to the following goods, that is to say—

(

a

) foods and drinks of every description, excluding—

(i) fresh fruit,

(ii) any of the following articles imported in sealed bottles, jars, tins or cans, that is to say, soup in liquid form, fruit, fish, fish paste or meat,

(iii) natural spa waters,

(iv) foods and non-alcoholic drinks (other than malt extract and preparations of malt extract and fish liver oil) intended primarily for consumption by infants or invalids,

(

b

) toilet preparations, perfumery and cosmetics of a kind mentioned in the first column of the Schedule at tariff heading number 33.06 and goods of a kind mentioned in the first column of the Schedule at tariff heading number 33.05 put up as toilet preparations or perfumery, but excluding Fuller's earth, petroleum jelly, hair dyes, perfumed spirits, shaving creams and shampoos,

(

c

) medicinal preparations, excluding sera, vaccines, insulin and preparations in ampoules,

(

d

) seeds or bulbs of fruits, vegetables or flowers,

(

e

) goods mentioned in the first column of the Schedule at tariff heading numbers 30.03 (E), 38.11 and 38.19 (E),

(

f

) glue and size,

(

g

) polishing preparations, other than preparations for use on articles or materials in the course of manufacture,

(

h

) dressings, bandages, adhesive plasters and the like, of textile material, for medical or surgical purposes,

(

i

) starches suitable for use in the laundering of textile materials,

(

j

) gasket cement, and

(

k

) adhesive pastes and powders for the preparation of adhesive pastes.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on every package imported into the State which contains any goods to which this paragraph applies—

(

a

) if the goods are prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say—

(i) in case the weight of the package does not exceed two pounds, twopence, and

(ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package,

(

b

) if the goods are prescribed in the official import lists to be entered on importation by measure and the contents of the package are under six pints, a duty of customs at the following rates, that is to say—

(i) in case the contents of the package do not exceed two pints, twopence, and

(ii) in any other case, one penny on every pint or fraction of a pint of the content of the package.

(4) Where, on importation, a package is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in the United Kingdom or Canada, the duty imposed by subparagraph (3) of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say—

(

a

) if the goods are prescribed in the official import lists to be entered on importation by weight, the rate of one penny on every pound or fraction of a pound of the weight of the said package, and

(

b

) if the goods are prescribed in the official import lists to be entered on importation by measure, the rate of one penny on every pint or fraction of a pint of the content of the said package.

(5) Where a package which, but for this subparagraph, would be chargeable with the duty imposed by subparagraph (3) of this paragraph, contains any packages chargeable with the said duty, then, if the said duty is charged, levied and paid on all the last-mentioned packages, the said duty shall not be charged or levied on the first-mentioned package.

(6) The duty imposed by this paragraph shall not be charged or levied on any package in respect of which it is shown to the satisfaction of the Revenue Commissioners that the package—

(

a

) contains only a

bona fide

trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale,

(

b

) contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family,

(

c

) contains only goods produced or manufactured in the United Kingdom or Canada, is imported through the post and either contains no internal packages or contains not more than six internal packages, or

(

d

) contains only goods which are imported as a gift to a person in the State.

(7) For the purposes of this paragraph—

(

a

) a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package, and

(

b

) a gelatine capsule containing a substance to which this paragraph applies shall not be a package, and such capsule and its contents together shall be deemed to be a substance to which this paragraph applies.

(8) Goods shall not be deemed, for the purposes of this paragraph, to have been manufactured in a particular country unless such proportion of their value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.

(9) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

15.—(1) There shall be charged, levied and paid on the importation of—

(

a

) goods (including fixtures and fittings but excluding hollowware and fixtures and fittings for interior lighting) which are made of electro-plated non-ferrous metal and are of a kind suitable for domestic or household use and goods of a similar type for use in hotels, restaurants and institutions, and

(

b

) parts and accessories, which are made of electro-plated non-ferrous metal, of such goods,

which are not otherwise liable to duty, a duty of customs at the rate of thirty-seven and one-half per cent. of the value of the goods.

(2) The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say

(

a

) The provisions of section 6 of the Agreement Act of 1938 shall apply and have effect in relation to the duty imposed by this paragraph as if the goods chargeable with that duty were mentioned in the second column of the First Schedule to the said Act and this paragraph were mentioned in the third column of the said Schedule opposite the mention of the said goods in the said second column, and the rate of an amount equal to twenty-five per cent. of the value of the goods were specified in the fourth column of the said Schedule opposite the mention of the said goods in the said second column;

(

b

) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

(3) The provision specified in paragraph 8 of this Order shall apply in relation to the duty imposed by this paragraph.

16.—(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of sixpence for every dozen or part of a dozen such bottles or jars.

(2) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

ISB SI

Reg. 17 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

17. The duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff heading number 22.07 (C) (2).

ISB SI

Reg. 18 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

18. Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff heading (other than tariff heading number 63.01 (A)) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at the rate of an amount equal to twenty-five per cent. of the value of the article in lieu of the rate specified in the third, fourth or fifth column, as the case may be, of the Schedule at that tariff heading.

ISB SI

Reg. 19 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

19. Goods which are mentioned in the first column of the Schedule at tariff heading number 04.02 (A), 17.01 (A), 17.02 (C), 17.02 (D) (2), 17.03 (A), 17.04, 17.05, 18.03, 18.05, 18.06 (B), 19.02 (C) (1), 19.02 (C) (2) (

a

), 19.05 (A) (1) (

a

), 19.05 (B) (1), 19.08 (A), 19.08 (B) (1), 20.01 (B) (1), 20.03, 20.04, 20.05 (A), 20.06 (A) (2), 20.07 (B) (1), 21.04 (B) (1), 21.07 (B), 21.07 (E), 21.07 (G) (1), 30.03 (D) or 30.03 (G) (2) (

a

) and which contain no dutiable ingredient and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

ISB SI

Reg. 20 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

20. The duties imposed by this Order shall not be charged or levied on—

(

a

) articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or

(

b

) clothing accessories,

which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.

21.—(1) Whenever the Revenue Commissioners are satisfied as respects any motor vehicle which, immediately before the 1st day of January, 1963, could have been imported temporarily without payment of motor vehicle duty, that that vehicle is being imported temporarily, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt that vehicle from any duty imposed by this Order for a limited period.

(2) In subparagraph (1) of this paragraph " motor vehicle " means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

22.—(1) Whenever, in the case of a number of goods (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the duties chargeable thereon by virtue of this Order to be paid thereon at the rate (which shall be known and is referred to in this Order as the compounded rate) of—

(

a

) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to twelve and one-half per cent. of the value of the goods, and

(

b

) in any other case, an amount equal to twenty per cent. of the value of the goods,

in lieu of the rates specified in the third, fourth and fifth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff heading numbers 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B) (1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D) (2) (

a

), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C) (1), 84.22 (A) (2), 84.63 (B) (1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D) (1) and 87.14 (D) (2).

(3) Where a number of goods on which duties imposed by this Order are chargeable at the compounded rate includes any goods mentioned at any tariff heading number referred to in subparagraph (2) of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number at the appropriate rate mentioned in the third, fourth or fifth column (as the case may be) of the Schedule at that tariff heading number and their value shall not be reckoned in the computation of the total value of the goods on which duties imposed by this Order are chargeable at the compounded rate.

(4) In this paragraph—

" motor vehicle " means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle;

" motor vehicle body " and " motor vehicle chassis " do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

23.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed before the date of the making of this Order under the

Emergency Imposition of Duties Act, 1932

(No. 16 of 1932), and the

Imposition of Duties Act, 1957

(No. 7 of 1957), and the duties of customs imposed before the date of the making of this Order by or under every other enactment are hereby terminated.

(2) Subparagraph (1) of this paragraph shall not apply in relation to—

(

a

) the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920,

(

b

) the duties of customs imposed by section 9 of and mentioned in Part I of the Second Schedule to the

Finance Act, 1926

(No. 35 of 1926),

(

c

) the duty of customs imposed by subsection (2) of

section 19

of the

Finance Act, 1926

,

(

d

) the duty of customs imposed by

section 1

of the

Finance (Customs Duties) (No. 4) Act, 1931

(No. 43 of 1931),

(

e

) the duties of customs imposed by

section 20

of the

Finance Act, 1932

(No. 20 of 1932),

(

f

) the duty of customs imposed by

section 21

of the

Finance Act, 1935

(No. 28 of 1935),

(

g

) the duties of customs imposed by

section 5

of the

Finance Act, 1948

(No. 12 of 1948), or

(

h

) the duties of customs imposed by

section 3

of the

Finance Act, 1962

(No. 15 of 1962).

ISB SI

Reg. 24 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

24. The form of customs tariff prescribed by this Order and the duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE

LIST OF SECTION AND CHAPTER TITLES

SECTION I

Live Animals; Animal Products

Chapter

Page

1

Live animals

6

2

Meat and edible meat offals

7

3

Fish, crustaceans and molluscs

9

4

Dairy produce ; birds' eggs ; natural honey

10

5

Products of animal origin, not elsewhere specified or included

11

SECTION II

Vegetable Products

6

Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage

13

7

Edible vegetables and certain roots and tubers

15

8

Edible fruit and nuts ; peel of melons or citrus fruit

17

9

Coffee, tea, mate and spices

20

10

Cereals

22

11

Products of the milling industry ; malt and starches ; gluten ; inulin

23

12

Oil seeds and oleaginous fruit ; miscellaneous grains, seeds and fruit ; industrial and medical plants ; straw and fodder

24

13

Raw vegetable materials of a kind suitable for use in dyeing or in tanning ; lacs ; gums, resins and other vegetable saps and extracts

25

14

Vegetable plaiting and carving materials ; vegetable products not elsewhere specified or included

26

SECTION III

Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

15

Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes

27

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco

16

Preparations of meat, of fish, of crustaceans or molluscs

29

17

Sugars and sugar confectionery

31

18

Cocoa and cocoa preparations

32

19

Preparations of cereals, flour or starch; pastrycooks' products

33

20

Preparations of vegetables, fruit or other parts of plants

36

21

Miscellaneous edible preparations

39

22

Beverages, spirits and vinegar

42

23

Residues and waste from the food industries; prepared animal fodder

46

24

Tobacco

47

SECTION V

Mineral Products

25

Salt; sulphur; earths and stone; plastering materials, lime and cement

49

26

Metallic ores, slag and ash

53

27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

54

SECTION VI

Products of the Chemical and Allied Industries

Chapter

Page

Section Notes

57

28

Inorganic chemicals organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes

57

29

Organic chemicals

62

30

Pharmaceutical products

68

31

Fertilisers

72

32

Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks

74

33

Essential oils and resinoids; perfumery, cosmetics and toilet preparations

76

34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and dental waxes

78

35

Albuminoidal substances; glues

80

36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

82

37

Photographic and cinematographic goods

84

38

Miscellaneous chemical products

86

SECTION VII

Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof

39

Artificial resins and plastic materials, cellulose esters and ethers; articles thereof

89

40

Rubber, synthetic rubber, factice and articles thereof

95

SECTION VIII

Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)

41

Raw hides and skins (other than furskins) and leather

99

42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

101

43

Furskins and artificial fur; manufactures thereof

103

SECTION IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork

44

Wood and articles of wood; wood charcoal

105

45

Cork and articles of cork

110

46

Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork

111

SECTION X

Paper-Making Material; Paper and Paperboard and Articles thereof

47

Paper-making material

112

48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

113

49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

124

SECTION XI

Textiles and Textile Articles

Chapter

Page

Section Notes

128

50

Silk and waste silk

132

51

Man-made fibres (continuous)

136

52

Metallised textiles(continuous)

138

53

Wool and other animal hair

139

54

Flax and ramie

142

55

Cotton

144

56

Man-made fibres (discontinuous)

146

57

Other vegetable materials; paper yarn and woven fabrics of paper yarn

148

58

Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery

150

59

Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use

154

60

Knitted-and crocheted goods

161

61

Articles of apparel and clothing accessories of textile fabric, other than knitted or crocheted goods

165

62

Other made up textile articles

169

63

Old clothing and other textile articles

173

SECTION XII

Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof; Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans

64

Footwear, gaiters and the like; parts of such articles

174

65

Headgear and parts thereof

176

66

Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof

179

67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans

180

SECTION XIII

Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware

68

Articles of stone, plaster and of cement, of asbestos, of mica and of similar products

182

69

Ceramic products

187

70

Glass and glassware

192

SECTION XIV

Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin

71

Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery

182

72

Coin

201

SECTION XV

Base Metals and Articles of Base Metal

Section Notes

202

73

Iron and steel and articles thereof

203

74

Copper and articles thereof

218

75

Nickel and articles thereof

222

76

Aluminium and articles thereof

226

77

Magnesium and beryllium and articles thereof

229

78

Lead and articles thereof

230

79

Zinc and articles thereof

231

80

Tin and articles thereof

232

81

Other base metals employed in metallurgy and articles thereof

233

82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof

234

83

Miscellaneous articles of base metal

239

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof

Chapter

Page

Section Notes

243

84

Boilers, machinery and mechanical appliances; parts thereof

244

85

Electrical machinery and equipment; parts thereof

258

SECTION XVII

Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment

Section Notes

270

86

Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered)

270

87

Vehicles, other than railway or tramway rolling-stock, and parts thereof

272

88

Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers

89

Ships, boats and floating structures

281

SECTION XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof

90

Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof

282

91

Clocks and watches and parts thereof

289

92

Musical instruments; sound recorders and reproducers; television image and sound recorders, and reproducers, magnetic; parts and accessories of such articles

291

SECTION XIX

Arms and Ammunition; Parts thereof

93

Arms and ammunition; parts thereof

294

SECTION XX

Miscellaneous Manufactured Articles

94

Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings

296

95

Articles and manufactures of carving or moulding material

300

96

Brooms, brushes, feather dusters, powder-puffs and sieves

303

97

Toys, games and sports requisites; parts thereof

304

98

Miscellaneous manufactured articles

309

SECTION XXI

Works of Art, Collectors' Pieces, and Antiques

99

Works of art, collectors' pieces, and antiques

314

INTERPRETATIVE RULES

Interpretation of the Schedule shall be governed by the following principles

1.—The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification (as between headings) shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to Rules 2 to 5 below.

2.—Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3.—When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which involves the highest rate of duty.

4.—Where in a Note to a Section or Chapter it is provided that certain goods are not covered by that Section or Chapter a reference being made parenthetically to another Section or Chapter or to a particular heading, the Note shall unless the context requires otherwise, be taken to refer to all the goods falling within that other Section or Chapter or heading notwithstanding that only certain of those goods are referred to by description in the Note.

5.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

6.—In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 5 shall have the same application as they have for headings.

7.—Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading.

Section I

01.01-01.06

CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except fish, crustaceans, molluscs and microbial cultures.

2.—Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

01.01 Live horses, asses, mules and hinnies

—

Free

01.02 Live animals of the bovine species

(b)

£3 per head

Nil

01.03 Live swine

(b)

5s. per head

Nil

01.04 Live sheep and goats

(A) Sheep

(b)

11s. 3d. per head

7s. 6d. per head

Nil

(B) Goats

—

Free

01.05 Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls

(b)

£1 1s. per head

Nil

01.06 Other live animals

—

Free

Section I

CUSTOMS DUTIES

02.01-02.04

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover

(a) Products of the kinds described in headings Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.05) and animal blood of heading No. 05.15; or

(c) Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen

(A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time

—

6d. per lb.

4d. per lb.

(B) Meat and edible offals of pigs

(1) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

(2) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(C) Other

—

Free

02.02 Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen

(A) Poultry imported in quantities not exceeding two birds at any one time

—

Free

(B) Other

—

1s. per lb.

Nil

02.03 Poultry liver, fresh, chilled, frozen, salted or in brine

—

1s. per lb.

Nil

02.04 Other meat and edible meat offals, fresh, chilled or frozen

(A) Meat and edible offals of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time)

—

1s. per lb.

(B) Meat and edible offals of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time)

—

6d. per lb.

Nil

(C) Other

—

Free

Section I

02.05-02.06

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

02.05 Unrendered pig fat free of lean meat and unrendered poultry fat, fresh, chilled, frozen, salted, in brine, dried or smoked

(A) Pig fat

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(B) Poultry fat

—

Free

02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked

(A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time

—

6d. per lb.

4d. per lb.

(B) Meat and edible offals of pigs

(1) Bacon and hams

(b)

£4 4s. per cwt.

£2 16s. per cwt.

Nil

(2) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

(3) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(C) Meat and edible offals of poultry

—

1s. per lb.

Nil

(D) Meat and edible offals of wild birds

—

1s. per lb.

4d. per lb.

(E) Meat and edible offals of rabbits and hares

—

6d. per lb.

Nil

(F) Other

—

Free

Section I

CUSTOMS DUTIES

03.01-03.03

Chapter 3

FISH, CRUSTACEANS AND MOLLUSCS

Note

This Chapter does not cover

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06);

(b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption either by reason of their species or their condition (Chapter 5); or

(c) Caviar or caviar substitutes (heading No. 16.04).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

03.01 Fish, fresh (live or dead), chilled or frozen

(A) Filleted fish and pieces thereof, including pieces known as fish fingers and fish sticks

—

3d. per lb.

1d. per lb.

(B) Other

—

Free

03.02 Fish, salted, in brine, dried or smoked

(A) Filleted fish and pieces thereof

—

3d. per lb.

1d. per lb.

(B) Not filleted

(1) Kippered and smoked

—

2s. 4d. per stone

1s. per stone

(2) Other

—

Free

03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water

—

Free

Section I

04.01-04.06

CUSTOMS DUTIES

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY

Notes

1.—The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk.

2.—Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

04.01 Milk and cream, fresh, not concentrated or sweetened

(A) Whole milk

(b)

3d. per gallon

2d. per gallon

Nil

(B) Cream

(b)

4s. 6d. per gallon

3s. per gallon

(C) Other

—

Free

04.02 Milk and cream, preserved, concentrated or sweetened

(A) Dried or powdered

(b)

3d. per lb.

(B) Other

(1) Condensed full cream milk; condensed sweetened skim milk; cream

(b)

£3 per cwt.

£2 per cwt.

(2) Other

—

Free

04.03 Butter

—

Free

04.04 Cheese and curd

—

Free

Bird's eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not

(A) Eggs in shell

(b)

12s. per 120

8s. per 120

Nil

(B) Other

(1) Dried eggs; egg yolk paste

(b)

4s. 6d. per lb.

(2) Other

(b)

£3 per cwt.

£2 5s. per cwt.

04.06 Natural honey

(b)

1s. per lb.

CUSTOMS DUTIES

Section I

05.01-05.07

Chapter 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including fur skins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (heading No. 96.03).

2.—For the purposes of heading No. 05.01 the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.—Throughout this Schedule elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.

4.—Throughout this Schedule the expression "horsehair" means hair of the manes and tails of equine or bovine animals.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair

—

Free

05.02 Pigs', hogs' and boars' bristles or hair; badger hair and other brush making hair; waste of such bristles and hair

—

Free

05.03 Horsehair and horse hair waste, whether or not put up on a layer or between two layers of other material

—

Free

05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof

(A) Gut capable of being used as sausage casings or in the manufacture of sausage casings

(b)

£5 per lb.

(B) Other

—

Free

05.05 Fish waste

—

Free

05.06 Sinews and tendons; parings and similar waste, of raw hides or skins

—

Free

05.07 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

—

Free

Section I

05.08-05.15

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

05.08 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

—

Free

05.09 Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like, unworked or simply prepared but not cut to shape, and hair and waste of these products

—

Free

05.10 Ivory, unworked or simply prepared but not cut to shape; powder and waste of ivory

—

Free

05.11 Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; claws and waste of tortoise-shell

—

Free

05.12 Coral and similar substances, unworked or simply prepared but not otherwise worked; shells, unworked or simply prepared but not cut to shape; powder and waste of shells

—

Free

05.13 Natural sponges

—

Free

05.14 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products

—

Free

05.15 Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3, unfit for human consumption

—

Free

Section II

CUSTOMS DUTIES

06.01-06.02

SECTION II

VEGETABLE PRODUCTS

Chapter 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes

1.—This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots or garlic (Chapter 7).

2.—Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower

(A) Rhubarb crowns

(b)

6d. per lb.

(B) Other

(1) In growth

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

(2) Dormant

—

Free

06.02 Other live plants, including trees, bushes, roots, cuttings and slips

(A) Trees, shrubs and bushes (including roots, cuttings and slips thereof)

(1) Rose bushes

—

6d. per bush

3d. per bush

(2) Rose stocks

(b)

6d. per stock

Nil

(3) Other trees, shrubs and bushes (including stocks) at any stage of growth

(b)

£1 per cwt.

10s. per cwt.

(4) Cuttings and slips

(b)

6d. per lb.

3d. per lb.

(5) Roots

—

Free

(B) Other

(1) Plants in flower

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

(2) Plants (including cuttings and slips) not in flower; roots of flowering plants

(b)

6d. per lb.

3d. per lb.

(3) Other

—

Free

Section II

06.03-06.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

06.04 Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

Section II

CUSTOMS DUTIES

07.01

Chapter 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Note

In heading No. 07.01, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet marjoram, horse-radish and garlic. In headings Nos. 07.02, 07.03 and 07.04, the word "vegetables" is to be taken to apply to all products which in their fresh state are classified in heading No. 07.01. Dried leguminous vegetables, shelled, however, are to be classified in heading No. 07.05, ground Capsicum grossum (sweet capsicum) in heading No. 09.04, flours of the dried leguminous vegetables of heading No. 07.05 in heading No. 11.03, and flour, meal and flakes of potato in heading No. 11.05.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

07.01 Vegetables, fresh or chilled

(A) Potatoes

(b)

£1 8s. per cwt.

£1 1s. per cwt.

(B) Cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse-radish), parsnips, turnips, beetroot, spinach, globe artichokes, vegetable marrows

(b)

1s. per lb.

8d. per lb.

(C) Lettuce

(1) Imported on or after any 1st day of December and on or before the next following 31st day of March

(b)

3d. per lb.

2d. per lb.

(2) Imported on any other day

(b)

1s. per lb.

8d. per lb.

(D) French beans, runner beans, peas and carrots

(1) Imported on or after any 1st day of April and on or before the next following 31st day of May

(b)

3d. per lb.

2d. per lb.

(2) Imported on any other day

(b)

1s. per lb.

8d. per lb.

(E) Cucumbers and gherkins

(b)

2d. per lb.

(F) Tomatoes

(1) Imported on or after any 1st day of June and on or before the next following 31st day of October

(b)

6d. per lb.

(2) Imported on any other day

—

Free

(G) Rhubarb

(b)

3d. per lb.

2d. per lb.

(H) Onions and shallots

—

Free

(IJ) Other

(b)

6d. per lb.

Section II

07.02-07.06

CUSTOMS DUTIES

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

07.02 Vegetables (whether or not cooked), preserved by freezing

(b)

6d. per lb.

4d. per lb.

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption

(b)

6d. per lb.

4d. per lb.

07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared

(A) Onions,shallots and garlic

—

Free

(B)Other

(b)

1s. per lb.

8d. per lb.

07.05 Dried leguminous vegetables, shelled, whether or not skinned or split

(A) Peas

(b)

6d. per lb.

4d. per lb.

(B) Other

—

Free

07.06 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith

(b)

1s. per lb.

8d. per lb.

Section II

CUSTOMS DUTIES

08.01-08.04

Chapter 8

EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT

Notes

1.—This Chapter does not cover inedible nuts or fruits.

2.—The word "fresh" is to be taken to extend to goods which have been chilled.

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

08.01 Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not

(A) Coconuts, Brazil nuts and cashew nuts

—

10%

62/3%

(B) Dates, bananas, pineapples, avocados, mangoes, guavas and mangosteens

(1) Fresh

—

Free

(2) Dried

—

10%

62/3%

08.02 Citrus fruit, fresh or dried

(A) Fresh

—

Free

(B) Dried

—

10%

62/3%

08.03 Figs, fresh or dried

(A) Fresh

—

Free

(B) Dried

—

7s. per cwt. plus 10%

5s. 10d. per cwt. plus 62/3%

5s. 10d per cwt plus 62/3%

08.04 Grapes, fresh or dried

(A) Fresh

(1) Hot-house grapes

(a) Imported on or after any 1st day of September and on or before the next following 24th day of October

(b)

5d. per lb. plus 1d. per lb.

1d. per lb.

(b) Imported on any other day

—

1d. per lb.

Nil

(2) Other

—

1d. per lb.

Nil.

(B) Dried

(1) Currants

—

2s. per cwt.

1s. 8d. per cwt.

(2) Other

—

10s. 6d. per cwt. plus 10%

8s. 9d. per cwt. plus 62/3%

Section II

08.05-08.10

CUSTOMS DUTIES

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

08.05 Nuts other than those falling within heading No. 08.01, fresh or dried, shelled or not

(A) Almonds, subjected to any process in addition to shelling

(a)

331/3% plus 10%

331/3% plus 62/3%

(B) Other

—

10%

62/3%

08.06 Apples, pears and quinces, fresh

(A) Apples

(b)

1d. per lb.

(B) Pears

(b)

1d. per lb.

Nil

(C) Quinces

—

Free

08.07 Stone fruit, fresh

(A) Cherries imported on or after any 24th day of June and on or before the next following 31st day of July

(b)

3d. per lb.

(B) Plums

(1) Imported on or after any 1st day of August and on or before the next following 31st day of October

(b)

2d. per lb.

1d. per lb.

(2) Imported on any other day

(b)

1d. per lb.

Nil

(C) Other

—

Free

08.08 Berries, fresh

(A) Currants and gooseberries

(b)

3d. per lb.

(B) Raspberries and loganberries imported on or after any 1st day of July and on or before the next following 31st day of August

(b)

3d. per lb.

(C) Strawberries imported on or after any 15th day of June and on or before the next following 31st day of July

(b)

3d. per lb.

1d. per lb.

(D) Other

—

Free

08.09 Other fruit, fresh

—

Free

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar

(A) Apples

(b)

4d. per lb.

(B) Plums

—

10s. 6d. per cwt.

8s. 9d. per cwt.

(C) Other

—

Free

Section II

CUSTOMS DUTIES

08.11-08.13

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

(A) Apples, pears, currants, gooseberries, cherries, plums, strawberries, raspberries and loganberries

(1) Pulp

(b)

3d. per lb.

Nil

(2) Other

(b)

3d. per lb.

2½d.* per lb.

(B) Other

—

Free

08.12 Fruit, dried, other than that falling within heading No. 08.01, 08.03, 08.04 or 08.05

(A) Pulp

(1) Of apples

(b)

4d. per lb.

(2) Other

—

Free

(B) Other

(1) Apples

(b)

4d. per lb. plus 10%

4d. per lb. plus 62/3%

(2) Plums and apricots

—

10s. 6d. per cwt. plus 10%

8s. 9d. per cwt. plus 62/3%

(3) Other

—

10%

62/3%

08.13 Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions

—

Free

*This special preferential rate of duty is also applicable to goods the origin of which is Australia or the Republic of South Africa.

Section II

09.01-09.05

CUSTOMS DUTIES

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows

(

a

) Mixtures of two or more of the products falling within the same heading are to be classified in that heading;

(

b

) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the mixtures referred to in paragraph (

a

) or (

b

) above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2.—This Chapter does not cover

(a) Capsicum grossum (sweet capsicum), unground (Chapter 7); or

(b) Pepper of the variety Cubeba officinalis Miquel or Piper cubeba (heading No. 12.07).

Special Provision relating to the Duty on Tea (heading No. 09.02)

The preferential rates apply only in respect of tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin.

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion

(A) Coffee; coffee husks and skins

—

Free

(B) Coffee substitutes

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Other

(a)

37½%

25%

09.02 Tea

—

2d per lb.

Nil

09.03 Maté

—

Free

09.04 Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta

(A) Ground

(a)

6d. per lb.

(B) Other

—

Free

09.05 Vanilla

—

Free

Section II

CUSTOMS DUTIES

09.06-09.10

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

09.06 Cinnamon and cinnamon-tree flowers

(A) Ground

(a)

6d. per lb.

(B) Other

—

Free

09.07 Cloves (whole fruit, cloves and stems)

(A) Ground

(a)

6d. per lb.

(B) Other

—

Free

09.08 Nutmeg, mace and cardamoms

(A) Nutmeg and mace, ground; ground mixtures containing nutmeg or mace

(a)

6d. per lb.

(B) Other

—

Free

09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper

(A) Seeds of caraway, ground; ground mixtures containing seeds of caraway

(a)

6d. per lb.

(B) Other

—

Free

09.10 Thyme, saffron and bay leaves; other spices

(A) Bay leaves, ginger and cassia bark, ground; ground mixtures containing bay leaves, ginger, cassia bark or any spice falling within heading No. 09.04 (A), 09.06 (A), 09.07 (A), 09.08 (A), or 09.09 (A)

(a)

6d. per lb.

(B) Other

—

Free

Section II

10.01-10.07

CUSTOMS DUTIES

Chapter 10

CEREALS

Note

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

10.01 Wheat and meslin (mixed wheat and rye)

—

Free

10.02 Rye

—

Free

10.03 Barley

—

Free

10.04 Oats

—

Free

10.05 Maize

—

Free

10.06 Rice

—

Free

10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals

—

Free

Section II

CUSTOMS DUTIES

11.01-11.09

Chapter 11

PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTIN; INULIN

Note

This Chapter does not cover

(

a

) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(

b

) Flours modified (for example by heat-treatment) for infant's food or for dietetic purposes (heading No. 19.02). Flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in the present Chapter;

(

c

) Corn flakes and other products falling within heading No. 19.05;

(

d

) Pharmaceutical products (Chapter 30); or

(

e

) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

11.01 Cereal flours

—

Free

11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground

—

Free

11.03 Flours of the leguminous vegetables falling within heading No. 07.05

—

Free

11.04 Flours of the fruits falling within any heading in Chapter 8

(A) Flours of nuts

(1) Ground almonds

(a)

331/3% plus 10%

331/3% plus 62/3%

(2) Other

—

10%

62/3%

(B) Other

—

Free

11.05 Flour, meal and flakes of potato

(b)

1s. per lb.

8d. per lb.

11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06

(A) Flour of sago, manioc, arrowroot

—

3s. per cwt.

(B) Other

(b)

1s. per lb.

8d. per lb.

11.07 Malt, roasted or not

—

Free

11.08 Starches; inulin

(A) Starches

—

3s. per cwt.

(B) Inulin

—

Free

11.09 Gluten and gluten flour, roasted or not

—

Free

Section II

12.01-12.10

CUSTOMS DUTIES

Chapter 12

OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER

Notes

1.—Heading No. 12.01 is to be taken to apply, inter alia

,

to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20).

2.—(i) Subject to paragraph (ii) below, heading No. 12.03 is to be taken to apply, inter alia

,

to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines.

(ii) Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia

,

to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07.

3.—Heading No. 12.07 is to be taken to apply, inter alia

,

to the following plants or parts thereof: basil, borage, byssop, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to

(

a

) Oil seeds and oleaginous fruit (heading No. 12.01);

(

b

) Medicaments falling within Chapter 30;

(

c

) Perfumery or toilet preparations falling within Chapter 33; or

(

d

) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

12.01 Oil seeds and oleaginous fruit, whole or broken

—

Free

12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour)

—

Free

12.03 Seeds, fruit and spores, of a kind used for sowing

—

Free

12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane

—

Free

12.05 Chicory roots, fresh or dried, whole or cut, unroasted

—

Free

12.06 Hop cones and lupulin

—

Free

12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered

—

Free

12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading

—

Free

12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared

—

Free

12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products

—

Free

Section II

CUSTOMS DUTIES

13.01-13.03

Chapter 13

RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

Heading No. 13.03 is to be taken to apply, inter alia

,

to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to

(

a

) Liquorice extract containing more than ten per cent. by weight of sugar or when put up as confectionery (heading No. 17.04);

(

b

) Malt extract (heading No. 19.01);

(

c

) Extracts of coffee, tea or maté (heading No. 21.02);

(

d

) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);

(

e

) Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);

(

f

) Medicaments falling within heading No. 30.03;

(

g

) Tanning or dyeing extract (heading No. 32.01 or 32.04);

(

h

) Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or

(

ij

) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning

—

Free

13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams

—

Free

13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products

(A) Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink

(a)

37½%

25%

(B) Other

—

Free

Section II

14.01-14.05

CUSTOMS DUTIES

Chapter 14

VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles (Section XI).

2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark)

—

Free

14.02 Vegetable materials, whether or not put up in a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass)

—

Free

14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks

—

Free

14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom)

—

Free

14.05 Vegetable products not elsewhere specified or included

—

Free

Section III

CUSTOMS DUTIES

15.01-15.06

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Notes

1.—This Chapter does not cover

(a) Unrendered pig fat or unrendered poultry fat (heading No. 02.05);

(b) Cocoa butter (heading No. 18.04);

(c) Greaves (heading No. 23.01); oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04);

(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or

(e) Factice derived from oils (heading No. 40.02).

2.—Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

15.01 Lard and other rendered pig fat; rendered poultry fat

(b)

£4 4s. per cwt.

£2 16s. per cwt.

15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats

(A) Tallow (including "premier jus")

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(B) Other

—

Free

15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way

(A) Tallow oil

—

Free

(B) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

15.04 Fats and oils, of fish and marine mammals, whether or not refined

(A) Rendered or refined fats (including oils in solid form) of marine mammals

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(B) Other

—

Free

15.05 Wool grease and fatty substances derived therefrom (including lanolin)

—

Free

15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste)

(A) Rendered or refined fats (including oils in solid form)

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(B) Other

—

Free

Section III

15.07-15.17

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified

(A) Palm oil, unbleached or unrefined; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil

—

Free

(B) Other

(a)

50%

331/3%

15.08 Animal and vegetable oils boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified

(A) Sulphurised oils; animal oils; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil

—

Free

(B) Other

(a)

50%

331/3%

15.09 Degras

—

Free

15.10 Fatty acids; acid oils from refining; fatty alcohols

—

Free

15.11 Glycerol and glycerol lyes

—

Free

15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared

(A) Animal fats and oils, other than fish fats and oils

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(B) Fish fats and oils, refined

(a)

50%

331/3%

(C) Vegetable fats and oils

(1) Tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil

—

Free

(2) Other

(a)

50%

331/3%

(D) Other

—

Free

15.13 Margarine, imitation lard and other prepared edible fats

(A) Margarine

(a)

50%

331/3%

(B) Other

(1) Of animal (other than fish) origin

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(2) Other

(a)

50%

331/3%

15.14 Spermaceti, crude, pressed or refined, whether or not coloured

—

Free

15.15 Beeswax and other insect waxes, whether or not coloured

—

Free

15.16 Vegetable waxes, whether or not coloured

—

Free

15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes

—

Free

Section IV

CUSTOMS DUTIES

16.01-16.03

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS

Note

This Chapter does not cover meat, fish, crustaceans or molluscs falling within any heading in Chapter 2 or 3.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

16.01 Sausages and the like, of meat, meat offal or animal blood

(A) Made from the meat or offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers

(b)

£11 4s. per cwt.

(B) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

16.02 Other prepared or preserved meat or meat offal

(A) Meat and offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers

(b)

£11 4s. per cwt.

(B) Other

(1) Meat and offal being beef, veal, mutton or lamb, imported in quantities exceeding 10 lbs. at any one time

—

6d. per lb.

4d. per lb.

(2) Meat and offal of poultry (excluding poultry imported in quantities not exceeding two birds at any one time)

—

1s. per lb.

Nil

(3) Meat and offal of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time)

—

1s. per lb.

(4) Meat and offal of pigs

(a) Bacon and hams

(b)

£4 4s. per cwt.

£2 16s. per cwt.

Nil

(b) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

(c) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

(5) Meat and offal of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time)

—

6d. per lb.

Nil

(6) Other meat and meat offal

—

Free

16.03 Meat extracts and meat juices

(b)

5s. per lb.

Section IV

14.01-14.05

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

16.04 Prepared or preserved fish, including caviar and caviar substitutes

(A) In sealed bottles, jars, kegs, pots, tins or cans

(1) Salmon

—

30%

20%

(2) Other

—

45%

30%

(B) Other

(1) Filleted fish and pieces thereof

—

3d. per lb.

1d. per lb.

(2) Other

—

Free

16.05 Crustaceans and molluscs, prepared or preserved

(A) In sealed bottles, jars, kegs, pots, tins or cans

—

45%

30%

(B) Other

—

Free

Section IV

CUSTOMS DUTIES

17.01-17.05

Chapter 17

SUGARS AND SUGAR CONFECTIONERY

Notes

1.—This Chapter does not cover

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars other than sucrose, glucose and lactose (heading No. 29.43); or

(c) Pharmaceutical products (Chapter 30).

2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

17.01 Beet sugar and cane sugar, solid

(A) Sugar candy being sugar clarified and concreted or crystallised

—

44/5d. per lb.

4d. per lb.

(B) Other

—

Free

17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel

(A) Glucose, including liquid glucose

(a)

37½% or £30 per ton*

25% or £20 per ton*

(B) Artificial honey

(b)

1s. per lb.

(C) Caramel

—

2½d. per lb.

(D) Other

(1) Simple sugars and simple syrups

—

Free

(2) Other sugars and syrups

—

2½d. per lb.

17.03 Molasses, whether or not decolourised

(A) Simple syrups

—

2½d. per lb.

(B) Other

—

Free

17.04 Sugar confectionery, not containing cocoa

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion

(A) In solid form

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(B) Other

—

2½d. per lb.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section IV

18.01-18.06

CUSTOMS DUTIES

Chapter 18

COCOA AND COCOA PREPARATIONS

Notes

1.—This Chapter does not cover goods described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03.

2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

18.01 Cocoa beans, whole or broken, raw or roasted

—

Free

18.02 Cocoa shells, husks, skins and waste

—

Free

18.03 Cocoa paste (in bulk or in block), whether or not defatted

(a)

3s. per lb.

2s. per lb.

18.04 Cocoa butter (fat or oil)

—

Free

18.05 Cocoa powder, unsweetened

(a)

3s. per lb.

2s. per lb.

18.06 Chocolate and other food preparations containing cocoa

(A) Diabetic chocolate

—

Free

(B) Other

(a)

3s. per lb.

2s. per lb.

Section IV

CUSTOMS DUTIES

19.01-19.02

Chapter 19

PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS

Notes

1.—This Chapter does not cover

(a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or

(c) Pharmaceutical products (Chapter 30).

2.—In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.01 Malt extract

(a)

75% or 4s. 6d. per lb.*

50% or 3s. per lb.*

19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent. by weight of cocoa

(A) Containing malt extract

(a)

75% or 4s. 6d. per lb.*

50% or 3s. per lb.*

(B) Egg powders and egg substitutes

(b)

4s. 6d. per lb.

(C) Other

(1) Sweetened

(a) Preparations of a kind used as infant food or for dietetic purposes

(i) Containing dried or powdered milk

(b)

3d. per lb.

(ii) Other

—

2½d. per lb.

(b) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section IV

19.02-19.06

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.02 Preparations of flour, starch or malt extract, etc.—-contd.

(2) Unsweetened

(a) Containing dried or powdered milk

(b)

3d. per lb.

(b) Custard powders; ice cream powders

(a)

£3 per cwt.

£2 5s. per cwt.

(c) Preparations consisting mainly of almonds

(a)

331/3%

(d) Other

(i) Made from or containing wheat or any product of wheat

(a)

75%

50%

(ii) Other

—

Free

19.03 Macaroni, spaghetti and similar products

(a)

75%

50%

19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches

—

3s. per cwt.

19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products)

(A) Made from or containing wheat or any product of wheat

(1) Of a kind primarily used as infant foods or for dietetic purposes

(a) Sweetened

—

2½d. per lb.

(b) Unsweetened

(a)

75%

50%

(2) Other

(a)

37½%

25%

(B) Other

(1) Sweetened

—

2½d. per lb.

(2) Unsweetened

—

Free

19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

(A) Wafers made from or containing wheat or any product of wheat

(a)

3d. per lb.

(B) Wafer paper, rice paper and other similar starches

—

3s. per cwt.

(C) Other

(1) Made from or containing wheat or any product of wheat

(a)

75%

50%

(2) Other

—

Free

Section IV

CUSTOMS DUTIES

19.07-19.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit

(A) Sausage meal

(a)

75%

50%

(B) Other

(1) Made from or containing wheat or any product of wheat

(a) Biscuits, matzos and rusks

(a)

3d. per lb.

(b) Other

(a)

75%

50%

(2) Other

—

Free

19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion

(A) Containing cocoa

(a)

3s. per lb.

2s. per lb.

(B) Other

(1) Sweetened

(a) Biscuits and rusks

(a)

1s. 6d. per lb.

1s. per lb.

3½d. per lb.

(b) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(2) Unsweetened

(a) Made from or containing wheat or any product of wheat

(i) Biscuits and rusks

(a)

3d. per lb.

(ii) Other

(a)

75%

50%

(b) Other

—

Free

Section IV

20.01-20.03

CUSTOMS DUTIES

Chapter 20

PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS

Notes

1.—This Chapter does not cover

(a) Vegetables or fruit falling within any heading in Chapter 7 or 8; or

(b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).

2.—For the purposes of headings Nos. 20.01 and 20.02, the word "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh state, are classified in heading No. 07.01.

3.—Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06.

4.—Tomato juice the dry weight content of which is seven per cent. or more is to be classified underheading No. 20.02.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard

(A) Vegetables

(1) Put up for sale by retail

(b)

50%

331/3%

(2) Other

(b)

6d. per lb.

4d. per lb.

(B) Other

(1) Sweetened

(a) If the customary trade unit of quantity is reckoned by weight

—

2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

—

2s. 1d. per gallon

(2) Unsweetened

—

Free

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid

(A) Purées

(b)

50%

331/3%

(B) Other

(1) Put up for sale by retail

(b)

50%

331/3%

(2) Other

(b)

6d. per 1b.

4d. per 1b.

20.03 Fruit preserved by freezing, containing added sugar

(a)

1s. 6d. per 1b.

1s. per 1b.

6d. per 1b.

Section IV

CUSTOMS DUTIES

20.04-20.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.04 Fruit, fruit peel and parts of plants, preserved by sugar (drained, glacé or crystallised)

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar

(A) Sweetened

(a)

1s. 6d. per lb.

1s. per lb.

4d. per lb.

(B) Unsweetened

—

Free

20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit

(A) Sweetened

(1)In syrup in sealed tins or cans

(a) Strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages

—

9d. per lb.

7½d. per lb.

(b) Other

—

4½d. per lb.

3¾d. per lb.

(2) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(B) Unsweetened

(1) In water

(a) Apples, cherries, currants, gooseberries, pears, plums of all kinds, raspberries, loganberries and strawberries

(b)

3d. per lb.

2½d. per lb.

—

Free

(2) Other

(a) Apples

(b)

4d. per lb.

(b) Plums of all kinds, and apricots

—

10s. 6d. per cwt.

8d. 9s. per cwt.

8s. 9d. per cwt.

(c) Pulp of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries

(b)

3d. per lb.

Nil

(d) Roasted almonds

(a)

331/3%

(e) Other fruit and fruit pulp

—

Free

Section IV

20.07

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.07 Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit

(A) Prepared for consumption as a beverage without dilution

—

1s. 4d. per gallon

(B) Other

(1) Sweetened

—

2s. 1d. per gallon

(2) Unsweetened

(a) Juice of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries

(b)

3d. per lb.

Nil

(b) Other

—

Free

Section IV

CUSTOMS DUTIES

21.01-21.03

Chapter 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1.—This Chapter does not cover

(a) Mixed vegetables of heading No. 07.04;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(c) Products of heading Nos. 09.04 to 09.10; or

(d) Yeast put up as a medicament (heading No. 30.03).

2.—Extracts of the substitutes referred to in Note 1(b) above are to classified in heading No. 21.02.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof

(A) Articles which are extracts, essences or concentrates of chicory or contain chicory or any extract, essence or concentrate thereof and are suitable for the preparation of beverages

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Unsweetened

(a)

37½%

25%

(B) Other

—

Free

21.02 Extracts, essences or concentrates, of coffee, tea or maté preparations with a basis of those extracts, essences or concentrates

(A) Articles which are extracts, essences or concentrates of coffee or have a basis of any any extract, essence or concentrate of coffee and are suitable for the preparation of beverages

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Unsweetened

(a)

37½%

25%

(B) Other

—

Free

21.03 Mustard flour and prepared mustard

(A) Liquid and quasi-liquid preparations

(a)

1s. 6d. per lb.

(B) Other

—

Free

Section IV

21.04-21.07

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

21.04 Sauces; mixed condiments and mixed seasonings

(A) Liquid and quasi-liquid preparations

(a)

1s. 6d. per lb.

(B) Other

(1) Sweetened

—

2½d. per lb.

(2) Unsweetened

—

Free

21.05 Soups and broths, in liquid, solid or powder form

(A) Vegetable soups and broths

(1) In tins or cans

(b)

£4 4s. per cwt.

(2) Other

(b)

50%

331/3%

(B) Meat soups and broths

(1) In tins or cans

(b)

£4 4s. per cwt.

(2) Other

(b)

60%

40%

(C) Other

(b)

£4 4s. per cwt.

21.06 Natural yeasts (active or inactive); prepared baking powders

(A) Yeast

(a)

£1 16s. per cwt.

(B) Baking powders (including flour improvers) which contain an acid sodium phosphate or acid calcium phosphate

(a)

331/3%

(C) Other

—

Free

21.07 Food preparations not elsewhere specified or included

(A) Non-alcoholic beverages, intended for consumption in diluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants

(a)

60%

40%

(B) Preparations containing dried milk (other than sweetened preparations in powder form)

(b)

3d. per lb.

(C) Unsweetened ice cream powders

(a)

£3 per cwt.

£2 5s. per cwt.

(D) Unsweetened preparations consisting of fixed vegetable fats or oils worked by emulsification

(a)

50%

331/3%

Section IV

CUSTOMS DUTIES

21.07

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

21.07 Food preparations not elsewhere specified or included—contd.

(E) Sweetened powders and jellies

(a)

1s 6d. per lb.

1s. per lb.

6d. per lb.

(F) Parts of plants put up for use as vegetables, not falling within any other heading

(b)

50%

331/3%

(G) Other

(1) Sweetened

(a) If the customary trade unit of quantity is reckoned by weight

—

2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

—

2s. 1d. per gallon

(2) Unsweetened

(a) Made from or containing wheat or any product of wheat

(a)

75%

50%

(b) Other

—

Free

Chapter 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1.—This Chapter does not cover

(a) Sea water (heading No. 25.01);

(b) Distilled water or conductivity water (heading No. 28.58);

(c) Acetic acid of a concentration exceeding ten per cent. by weight of aceticacid (heading No.29.14);

(d) Medicaments of heading No. 30.03; or

(e) Perfumery or toilet preparations (Chapter 33).

2.—For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Sikes's hydrometer.

3.—For the purposes of headings Nos. 22.05 and 22.09 the expression "in bottle" means put up in any vessel which has a body consisting of one or more than one compartment, neck and mouth and is of a capacity not exceeding nine gallons or in any other vessel of a capacity not exceeding two gallons.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.01 Waters, including spa waters and aerated waters; ice and snow

(A) Spa waters, natural and artificial; aerated waters

—

1s. 4d. per gallon

(B) Ice

(a)

1s. per cwt.

(C) Other

—

Free

Section IV

CUSTOMS DUTIES

22.02-22.05

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07

(A) Beverages made from or containing the juice of blackcurrants or any extract or essence of blackcurrants

(a)

60% plus 1s. 4d. per gallon

40% plus 1s. 4d. per gallon

(B) Other

—

1s. 4d. per gallon

22.03 Beer made from malt

(A) Mum, Spruce, Black Beer, Berlin White Beer, and other preparations of a similar character, of which the worts were, before fermentation, of a specific gravity

(1) Not exceeding 1215°

—

(2) Exceeding 1215°

—

(B) Other

—

22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol

(A) Sweetened

—

2s. 1d. per gallon

(B) Unsweetened

—

Free

22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol

(A) Not exceeding 25° of proof spirit

(1) Still

(a) Not in bottle

—

(b) In bottle

—

(2) Sparkling

(a) Not in bottle

—

(b) In bottle

—

Section IV

22.05-22.07

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.05 Wine of fresh grapes, etc.—contd.

(B) Exceeding 25° but not exceeding 30° of proof spirit

(1) Still

(a) Not in bottle

—

(b) In bottle

—

(2) Sparkling

(a) Not in bottle

—

(b) In bottle

—

(C) Exceeding 30° of proof spirit

(1) Still

(a) Not in bottle

—

(b) In bottle

—

(2) Sparkling

(a) Not in bottle

—

(b) In bottle

—

22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts

—

22.07 Other fermented beverages (for example, cider, perry and mead)

(A) Beer

—

(B) Wine

—

Section IV

CUSTOMS DUTIES

22.07-22.10

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.07 Other fermented beverages (for example, cider, perry and mead)—-contd.

(C) Cider and perry

(1) Of a strength of less than 9° of proof spirit and not containing added spirit or spirit derived from the addition of sugar)

—

5s. per gallon

3s. per gallon

(2) Other

—

(D) Other

(1) Exceeding 2° of proof spirit

—

(2) Not exceeding 2° of proof spirit

—

1s. 4d. per gallon

22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140° proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength

(A) Warehoused 5 years or more

—

(B) Not warehoused, or warehoused less than 5 years

—

22.09 Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages

(A) Liqueurs, cordials, mixtures and other preparations in bottle, entered in such a manner as to indicate that the strength is not to be tested

(1) Warehoused 5 years or more

—

(2) Not warehoused or warehoused less than 5 years

—

(B) Other

(1) Warehoused 5 years or more

—

(2) Not warehoused or warehoused less than 5 years

—

22.10 Vinegar and substitutes for vinegar

(a)

2s. per gallon

1s. 6d. per gallon

Section IV

23.01-23.07

CUSTOMS DUTIES

Chapter 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

23.01 Flours and meals, of meat offals, fish, crustaceans or molluses, unfit for human consumption; greaves

—

Free

23.02 Bran, sharps and other residues derived from the sifting, milling or working of cereals or leguminous vegetables

—

Free

23.03 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues

—

Free

23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils

(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes and soya bean cake meal

(b)

£4 4s. per cwt.

Nil

(B) Other

—

Free

23.05 Wine lees; argol

(A) Wine less, dry or filter pressed; argol

—

Free

(B) Other

—

23.06 Vegetable products of a kind used for animal food, not elsewhere specified or included

—

Free

23.07 Sweetened forage; other preparations of a kind used in animal feeding

(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal

(b)

£4 4s. per cwt.

Nil

(B) Containing dried milk

(b)

3d. per lb.

(C) Other

(1) Sweetened

—

2½d. per lb.

(2) Unsweetened

(a) Made from or containing any product of wheat

(i) Biscuits for dogs or other animals

(a)

3d. per lb.

(ii) Other

(a)

75%

50%

(b) Other

—

Free

Section IV

CUSTOMS DUTIES

24.01

Chapter 24

TOBACCO

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

24.01 Unmanufactured tobacco; tobacco refuse

(A) Unmanufactured tobacco

(1) Unstripped or unstemmed

(a) Containing 10 per cent. or more by weight of moisture

—

(b) Other

—

(2) Stripped or stemmed

(a) Containing 10 per cent. or more by weight of moisture

—

(b) Other

—

(B) Tobacco refuse

—

Section IV

24.02

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

24.02 Manufactured tobacco; tobacco extracts and essences

(A) Manufactured tobacco

(1) Cigars

—

(2) Cigarettes

—

(3) Cavendish or Negrohead

(a) Manufactured in bond

—

(b) Other

—

(4) Snuff

(a) Containing more than 13 per cent. by weight of moisture

—

(b) Other

—

(5) Other

—

(B) Tobacco extracts and essences

—

Section V

CUSTOMS DUTIES

25.01-25.05

SECTION V

MINERAL PRODUCTS

Chapter 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein.

2.—This Chapter does not cover

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Ferrous earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe

2

O

3

(heading No. 28.23);

(c) Pharmaceutical products falling within Chapter 30;

(d) Perfumery, cosmetics or toilet preparations (heading No. 33.06);

(e) Road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within heading No. 68.01, 68.02 or 68.03;

(f) Precious or semi-precious stones (heading No. 71.02);

(g) Cultured sodium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or

(h) Writing or drawing chalks, tailors' or billiards chalks (heading No. 98.05).

Special Provision relating to the Duty on Silica in Powder Form

Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 25.05(A), 25.06(B), 25.07(A), 25.13(A) or 25.17(B)(1) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow any such goods to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water

—

Free

25.02 Unroasted iron pyrites

—

Free

25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

—

Free

25.04 Natural graphite

—

Free

25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No. 26.01

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

222/9%

(B) Other

—

Free

Section V

25.06-25.13

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.06 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing

(A) Quartzite sawn on more than two surfaces

(a)

100%

662/3%

(B) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

222/9%

(C) Other

—

Free

25.07 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and dinas earths

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

22 2/9%

(B) Other

—

Free

25.08 Chalk

(A) Whiting or Whitening

(a)

1s. per cwt.

(B) Other

—

Free

25.09 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides

—

Free

25.10 Natural calcium phosphates, natural aluminum calcium phosphates, apitite and phosphatic chalk

(A) Ground

(a)

20%

Nil

(B) Other

—

Free

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide

—

Free

25.12 Infusorial earths, siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less

—

Free

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

22 2/9%

(B) Other

—

Free

Section V

CUSTOMS DUTIES

25.14-25.19

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing

—

Free

25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing

(A) Marble

(a)

100%

662/3%

(B) Other

(1) Sawn on more than two surfaces

(a)

100%

662/3%

(2) Other

—

Free

25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing

(A) Sawn on more than two surfaces

(a)

100%

662/3%

(B) Other

—

Free

25.17 Pebbles and crushed or broken stone (whether or not heat treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat treated; granules and chippings (whether or not heat treated) and powder of stones falling within heading No. 25.15 or 25.16

(A) Marble chippings and mixed chippings of marble and other stone

(a)

100%

662/3%

(B) Other

(1) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

22 2/9%

(2) Other

—

Free

25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite)

(A) Dolomite sawn on more than two surfaces

(a)

100%

662/3%

(B) Other

—

Free

25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide

—

Free

Section V

25.20-25.32

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry

(A) Plaster of Paris, Keene's cement and Parian cement

(a)

9d. per cwt.

(B) Other

—

Free

25.21 Limestone flux and calcareous stone commonly used for the manufacture of lime or cement

—

Free

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide

—

Free

25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker

(a)

30%

20%

25.24 Asbestos

—

Free

25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet

—

Free

25.26 Mica, including splittings; mica waste

—

Free

25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc

(A) Natural steatite sawn on more than two surfaces

(a)

100%

662/3%

(B) Other

—

Free

25.28 Natural cryolite and natural chiolite

—

Free

25.29 Natural arsenic sulphides

—

Free

25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than eighty-five per cent. of H

3

BO

3

calculated on the dry weight

—

Free

25.31 Felspar, leucite, nepheline and nepheline syenite; fluorspar

—

Free

25.32 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery

—

Free

Section V

CUSTOMS DUTIES

26.01-26.04

Chapter 26

METALLIC ORES SLAG AND ASH

Notes

1.—This Chapter does not cover

(a) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(b) Basic slag of Chapter 31;

(c) Slag wool, rock wool or similar mineral wools (heading No. 68.07);

(d) Goods falling within heading No. 71.11 (which relates, inter alia, to goldsmiths' and silversmiths' sweepings, residues and lemels); or

(e) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.—For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.—Heading No. 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

26.01 Metallic ores and concentrates and roasted iron pyrites

—

Free

26.02 Slag, dross, scalings and similar waste from the manufacture of iron or steel

—

Free

26.03 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds

—

Free

26.04 Other slag and ash, including kelp

—

Free

Section V

27.01-27.04

CUSTOMS DUTIES

Chapter 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

1.—This Chapter does not cover

(a) Separate chemically defined organic compounds, other than chemically pure methane which is to be classified in heading No. 27.11; or

(b) Medicaments (heading No. 30.03).

2.—Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constitutents.

3.—References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4.—Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes.

5.—Throughout this Schedule

(a) "Light oils" means mineral hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185° Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240° Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8° Centigrade when tested in the manner prescribed by the Acts relating to petroleum.

(b) "Heavy oils" means mineral hydrocarbon oils of a specific gravity of not less than 0.835 and not more than 0.950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit is not less than 100 seconds and not more than 1,000 seconds, and which are artificially coloured or, if not artificially coloured, are (when tested in a Lovibond Tintometer having a cell of which the length is eighteen inches) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 Red and 35.5 Yellow.

(c) "Hydrocarbon oils" includes petroleum oils and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of 60° Fahrenheit.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal

—

3s. per ton

Nil

27.02 Lignite, whether or not agglomerated

—

3s. per ton

Nil

27.03 Peat (including peat itter), whether or not agglomerated

—

Free

27.04 Coke and semi-coke or coal, of lignite or of peat

(A) Of coal or of lignite

—

3s. per ton

Nil

(B) Of peat

—

Free

Section V

CUSTOMS DUTIES

27.05-27.10

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.05 Retort carbon

—

Free

27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products

—

3d. per cwt.

27.07 Oils and other products of the distillation of high temperature coal tar; other oils and product as defined in Note 2 to this Chapter

(A) Light oils as defined in Note 5(a) to this Chapter

—

(B) Heavy oils as defined in Note 5(b) to this Chapter

(a)

50%

331/3%

(C) Other

(1) Hydrocarbon oils as defined in Note 5(c) to this Chapter

—

(2) Other

—

Free

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars

(A) Pitch

—

3d. per cwt.

(B) Pitch coke

—

Free

27.09 Petroleum oils and oils obtained from bituminous minerals, crude

(A) Light oils as defined in Note 5(a) to this Chapter

—

(B) Other

(1) Hydrocarbon oils as defined in Note 5 (c) to this Chapter

—

(2) Other

—

Free

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than seventy per cent. by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations

(A) Light oils as defined in Note 5(a) to this Chapter

—

(B) Heavy oils as defined in Note 5(b) to this Chapter

(a)

50%

331/3%

Section V

27.10-27.16

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude, etc.—contd.

(C) Lubricating grease being any solid emulsion consisting of saponifiable oils with hydrocarbon oils, in which at least one component in wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. of the mixture consists of unsaponified oil

(a)

37½%

25%

(D) Other

(1) Lubricating oils wholly or partly of mineral origin, in containers not containing more than 35 gallons of oil

(a)

1s. per gallon

(2) Other

(a) Hydrocarbon oils as defined in Note 5(c) to this Chapter

—

(b) Other

—

Free

27.11 Petroleum gases and other gaseous hydrocarbons

—

Free

27.12 Petroleum jelly

—

Free

27.13 Paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured

—

Free

27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals

(A) Bitumen

—

3d per cwt.

3d. per cwt.

3d per cwt.

(B) Other

—

Free

27.15 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands

(A) Bitumen and asphalt

—

3d. per cwt.

(B) Other

—

Free

27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks)

—

3d. per cwt.

Section VI

CUSTOMS DUTIES

28

SECTION IV

PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES

Notes

1.—(a) Goods (other than radio-active ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of this Schedule.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Section.

2.—Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of this Schedule.

Chapter 28

INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES

Notes

ISB SI

Reg. 84 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

84. 29 Machinery, milling, etc.—contd.

(A) Reservoirs, etc.—contd.

(1) Assembled or substantially assembled

(a)

50%

331/3%

(2) Other

—

Free

(B) Other

—

Free

84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries: bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture or brewing

(A) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment

(1) Assembled or substantially assembled

(a)

50%

331/3%

(2) Other

—

Free

(B) Other

—

Free

84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard

—

Free

84.32 Book-binding machinery, including book-sewing machines

—

Free

84.33 Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard

—

Free

84.34 Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine-tools of heading No. 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

—

Free

84.35 Other printing machinery; machines for uses ancillary to printing

—

Free

84.36 Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines

—

Free

84.37 Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines, including warping and warp sizing machines

—

Free

Section XVI

CUSTOMS DUTIES

84.38-84.42

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.38 Auxiliary machines for use with machines of heading No. 84.37 (for example, dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within heading No. 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds, heald lifters and hosiery needles)

(A) Card clothing (including narrow strips known as card fillets but excluding articles fitted with metal security clips and known as tops)

(a)

50%

331/3%

(B) Other

—

Free

84.39 Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt-hat making machines and hat-making blocks

—

Free

84.40 Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of lineolum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor

(A) Domestic drying machines and cabinets (excluding parts)

(a)

20%

(B) Domestic washing machines

(c)

60%

40%

(C) Other

(1) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of aluminium, stainless steel or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment

(a) Assembled or substantially assembled

(a)

50%

331/3%

(b) Other

—

Free

(2) Other

—

Free

84.41 Sewing machines; furniture specially designed for sewing machines; sewing machine needles

—

Free

84.42 Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery)

—

Free

Section XVI

84.43-84.54

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.43 Convertors, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal founderies

—

Free

84.44 Rolling mills and rolls therefor

—

Free

84.45 Machine-tools for working metal or metallic carbides, not being machines falling within heading No. 84.49 or 84.50

—

Free

84.46 Machine-tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within heading No. 84.49

—

Free

84.47 Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within heading No. 84.49.

—

Free

84.48 Accessories and parts suitable for use solely or principally with the machines falling within headings Nos. 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any type of tool or machine-tool for working in the hand

—

Free

84.49 Tools for working in the hand, pneumatic or with self-contained non-electric motor

—

Free

84.50 Gas-operated welding, brazing, cutting and surface tempering appliances

—

Free

84.51 Typewriters, other than typewriters incorporating calculating mechanisms; cheque-writing machines

(A) Typewriters (including electric typewriters) designed solely for the production of typewritten matter, consisting mainly of correspondence, by direct manual operation of a typewriter keyboard

(c)

37½%

25%

(B) Other

—

Free

84.52 Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines incorporating a calculating device

—

Free

84.53 Statistical machines of a kind operated in conjunction with punched cards (for example, sorting, calculating and tabulating machines); accounting machines operated in conjunction with similar punched cards; auxiliary machines for use with such machines (for example, punching and checking machines)

—

Free

84.54 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machines)

—

Free

Section XVI

CUSTOMS DUTIES

84.55-84.59

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.55 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of a kind falling within heading No. 84.51, 84.52, 84.53 or 84.54

(A) Parts and accessories of the typewriters of heading No. 84.51 (A)

(c)

37½%

25%

(B) Other

—

Free

84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth stone, ores or other mineral substances, in solid (including powder and paste) form; machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

(A) Concrete mixing machines, mortar mixing machines and similar machines

(a)

60%

40%

(B) Other

—

Free

84.57 Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves

—

Free

84.58 Automatic vending machines (for example, stamp, cigarette, chocolate and food machines), not being games of skill or chance

—

Free

84.59 Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines or apparatus), not falling within any other heading of this Chapter

(A) Tanks, cisterns and drums, of iron or steel, incorporating subsidiary mechanical devices (not being processing vessels)

(1) Flushing cisterns for water closets, of wrought iron or steel, vitreous enamelled

(a)

60%

40%

(2) Other

(a) Of a capacity of not less than 3 gallons but not more than 12,000 gallons

(a)

331/3%

(b) Other

(a)

15%

(B) Parts of the goods of subheading (A) of this heading

(a)

15%

(1) Of iron or steel

15%

(2) Other

—

Free

Section XVI

84.59-84.61

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.59 Machinery and mechanical appliances—cont.

(C) Other

(1) Reservoirs, vats, tanks, cisterns and containers of a capacity exceeding 50 gallons, of aluminum, stainless steel or an ally containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment

(a) Assembled or substantially assembled

(a)

50%

331/3%

(b) Other

—

Free

(2) Parts of motor vehicles

(d)

37½%

(3) Other

—

Free

84.60 Moulding boxes for metal foundry; moulds of a type used for metal (other than ingot mould), for metallic carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials

—

Free

84.61 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves

(A) Taps, cocks and valves, of copper, (not being mixing taps or articles designed for use with mixing sets or articles designed exclusively for hospital use or for urinals), the following

(a)

50%

331/3%

Screw-down valves and screw-down stop cocks of an internal diameter of not less than ½ inch or more than 2½ inches (other than flange valves and flange cocks)

Taps and cocks (other than non-concussive taps and cocks) of an internal diameter not exceeding one inch, suitable for use with baths, sinks or lavatory basis

Float-controlled valves of an internal diameter not exceeding one inch, suitable for use with cisterns

Plug cocks of an internal diameter of not less than ½ inch or more than one inch

(B) Parts of motor vehicles†

(d)

37½%

(C) Footvalves of which the internal diameter of any opening does not exceed 2 inches, of a kind used as accessories of pumps, for liquids, and bodies, poppets and strainers therefor, but excluding any article imported otherwise than with an article of the same kind

(a)

50%

33½

(D) Other

Free

Section XVI

CUSTOMS DUTIES

84.62-84.65

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

84.62 Ball, roller or needle roller bearings

—

Free

84.63 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings

(A) Parts of the machines of heading No. 84.24 (A), excluding the following

(a)

37½%

25%

Any part no exceeding £1 in value

Sprockets

Power-drive shaft assemblies complete with universal joints, and parts of such assemblies

(B) Parts of motor vehicles

(1) Power-take-off units suitable for use on motor vehicles constructed for the carriage of goods or other burthen

(a)

50%

331/3%

(2) Other

(d)

37½%

(C) Other

(1) Power transmission equipment, the following

(a)

30%

20%

Steel shafting advanced beyond the process of turning; couplings; collars; wall boxes; floor stands; plummer blocks; brackets and hangers exceeding 14 lbs. in weight; machined cast iron pulleys

(2) Other

—

Free

84.64 Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings

(A) For motor vehicles

(d)

37½%

(B) Other

—

Free

84.65 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter

(A) Safety guards of iron or steel wire

(a)

331/3%

(B) Other

—

Free

Section XVI

85.01

CUSTOMS DUTIES

Chapter 85

ELECTRICAL MACHINERY AND EQUIPMENT; PARTS THEREOF

Notes

1.—This Chapter does not cover

(a) Electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person;

(b) Articles of glass falling within heading No. 70.11 (for example, glass bulbs for electric lamps);

(c) Electrically heated furniture of Chapter 94.

2.—Heading No. 85.01 is to be taken not to apply to goods described in heading No. 85.08, 85.09 or 85.21, other than metal tank mercury arc rectifiers which remain classified in heading No. 85.01.

3.—Heading No. 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes

(a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight;

(b) Other machines provided the weight of such other machines does not exceed twenty kilogrammes.

The heading does not, however, apply to dish washing machines (heading No. 84.19), centrifugal and other clothes washing machines (heading No. 84.18 or 84.40), roller and other ironing machines (heading No. 84.16 or 84.40), sewing machines (heading No. 84.41) or to electro-thermic appliances (heading No. 85.12).

4.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to the Duties on Radio and Television Apparatus

Whenever radio or television apparatus classified in heading No. 85.15 (C) or 85.15 (D), or in any other heading of this Chapter as a part of the apparatus of heading No. 85.15 (B) or 85.15 (C)—

(a) is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object, the amelioration of the lot of blind persons and is shown to the satisfaction of the Revenue Commissioners to be intended for the use in Ireland of blind persons; or

(b) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use exclusively for the purpose of imparting or receiving instruction in radio or television technology in a school or college; or

(c) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use, or to have been used, or to be in use, exclusively for some purpose other than use as a component part of the apparatus of heading No. 85.15 (B) or 85.15 (C),

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit the article to be imported without payment of duty or repay any duty paid on importation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.01 Electrical goods of the following descriptions: generators, motors, convertors (rotary or static), transformers, rectifiers and rectifying apparatus, inductors

(A) Motors

(1) For motor vehicles

(d)

37½%

Section XVI

CUSTOMS DUTIES

85.01

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.01 Electric generators, etc.—contd.

(A) Motors—contd.

(2) For the cinematograph cameras of heading No. 90.08 (A)

—

22½%

15%

(3) Other

(a) Motors, the following

—

Free

Of less than 1/6th horse-power

Not exceeding 6 horse-power when running at speeds not exceeding 750 revolutions per minute

Not exceeding 8½ horse-power when running at speeds not exceeding 1,000 revolutions per minute

Not exceeding 12 horse-power when running at speeds not exceeding 1,500 revolutions per minute

Exceeding 17 horse-power

Designed and constructed for incorporation as an integral part of any machine or apparatus

(b) Other

(a)

60%

40%

(B) Parts of the motors of subheading (A) (3) of this heading

(1) For motors of not less than 1/6th horse-power, the following

(a)

60%

40%

End-shields or end-covers of not less than ½ lb. and not more than 16 lbs. in weight

Fan cowls or covers of not less than 1 lb. and not more than 17 lbs. in weight

Casings, frames or housing of not less than ½ lb. and not more than 56 lbs. in weight

Stators of not less than 1 lb. and not more than 48 lbs. in weight

Rotors of not less than 1 lb. and not more than 56 lbs. in weight

Shafts of not less than 1 lb. and not more than 17 lbs. in weight

Magnetic laminations or stampings

Coils made of hanks of wire

Assemblies which include one or more of the aforementioned articles

Section XVI

85.01

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.01 Electric generators, etc.—contd.

(B) Parts of motors—contd.

(2) Other

—

Free

(C) Transformers and inductors (chokes)

(1) Transformers for use with neon tubes; transformers and inductors (chokes) for use with fluorescent lighting

(a)

75%

50%

(2) Transformers and inductors (chokes) for the radio and television apparatus of heading No. 85.15 (B) or 85.15 (C)

(a) With a core wholly or partly of metal

(a)

75% or 7s. 6d. each*

50% or 5s. each*

(b) Without a core wholly or partly of metal

(a)

75% or 3s. each*

50% or 2s. each*

(c) Parts

(i) Assembled

(a)

75%

50%

(ii) Unassembled

—

Free

(3) Other

—

Free

(D) Static convertors, rectifiers and rectifying apparatus

(1) For motor vehicles

(a)

37½%

(2) For the radio and television apparatus of heading No. 85.15 (B) or (C) and assembled parts thereof

(a)

75%

50%

(3) Other

—

Free

(E) Other

—

Free

*Where an article falling in subheading (D) (2) of this heading incorporates any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container, the following additional duties are chargeable

Rate of Duty

Full

Preferential

Special Preferential

In respect of each transformer, inductor (choke) or coil with a core wholly or partly of metal

7s 6d.

5s.

In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal

3s.

2s.

In respect of each cabinet or other like container

£1 1s.

14s.

* Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI

CUSTOMS DUTIES

85.02-86.07

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.02 Electro-magnets; permanent magnets and articles of special materials for permanent magnets, being blanks of such magnets; electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro-magnetic brakes; electro-magnetic lifting heads

(A) For motor vehicles

(d)

37½%

(B) For the radio and television apparatus of heading No. 85.15 (B) or 85.15 (C), if assembled

(a)

75%

50%

(C) Other

—

Free

85.03 Primary cells and primary batteries

(A) Dry cells and dry batteries

(a)

50%

(B) Parts of the goods of subheading (A) of this heading

(1) Caps and sockets, of brass

—

Free

(2) Other

(a)

50%

(C) Leclanché jars, of glass

—

10%

(D) Other

—

Free

85.04 Electric accumulators

(A) Lead-acid accumulators and parts thereof which are grids of plates or assemblies of grids or plates

(a)

50%

331/3%

(B) Other

(1) For motor vehicles

(a)

37½%

(2) Other

—

Free

85.05 Tools for working in the hand, with self-contained electric motor

—

Free

85.06 Electro-mechanical domestic appliances, with self-contained electric motor

(A) Vacuum cleaners; appliances for use in the preparation of food (excluding peelers)

(a)

60%

40%

(B) Floor polishers

(a)

37½%

25%

(C) Other

—

Free

85.07 Shavers and hair clippers, with self-contained electric motor

(A) Shavers

(a)

60%

40%

(B) Other

—

Free

Section XVI

85.08-85.12

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.08 Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); dynamos and cut-outs for use in conjunction therewith

(A) Sparking plugs

(a)

50% or us. 6d. each*

50% or 1s. 6d. each*

(B) Parts of sparking plugs

(1) Of metal

(a)

50% or 1s. 6d. each*

(2) Containing ceramic material

(a)

1s. 6d. each

(3) Other

(a)

6d. each

(C) Other

(1) For motor vehicles

(d)

37½%

(2) Other

—

Free

85.09 Electrical lighting and signalling equipment and electrical windscreen wipers, defroster and demisters, for cycles or motor vehicles

(A) For motor vehicles†

(d)

37½%

(B) Other

—

Free

85.10 Portable electric battery and magneto lamps, other than lamps falling within heading No. 85.09

—

Free

85.11 Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting

—

Free

85.12 Electric instantaneous or storage water heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example, hair dyers, hair curlers, and curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon

*Where alternative rates are shown, the rate chargeable is whichever is the greater.

Section XVI

CUSTOMS DUTIES

85.12

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.12 Electric instantaneous or storage water heaters, etc.—contd.

(A) Instantaneous or storage water heaters and immersion heaters

(1) Assembled storage water heaters for use in hot water circulating systems

(a) Of a capacity not exceeding 100 gallons, heated solely by an internal electric element

(i) Of a capacity of less than 1 gallon

(a)

37½%

25%

(ii) Of a capacity of not less than 1 gallon or more than 28 gallons

(a)

50%

(iii) Other

(a)

50%

(b) Other

(i) Of a capacity exceeding 10 gallons, of copper (excluding copper alloy)

(a)

37½%

25%

(ii) Other

—

Free

(2) Immersion heaters (including circulators)

(a) Consuming not less than 250 Watts

(a)

60%

40%

(b) Other

—

Free

(3) Other

—

Free

(B) Space heating and soil heating apparatus

(1) Fires, radiators (including electrically heated hot water radiators), tubular heaters and the like

(a)

60%

40%

(2) Other

—

Free

(C) Hair dressing appliances

(1) Hair driers for domestic use

(c)

60%

40%

(2) Other

—

Free

(D) Smoothing irons

(1) Not exceeding 10 lbs. in weight

(a)

60%

40%

(2) Other

—

Free

(E) Electro-thermic domestic appliances

(1) Coffee percolators

(a)

25%

162/3%

(2) Kettles; toasters

(a)

60%

40%

(3) Plate warmers

—

Free

Section XVI

85.12-85.15

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.12 Electric instantaneous or storage water heaters, etc.—cont.

(E) Electro-thermic domestic appliances—contd.

(4) Other

(a) Cooking apparatus heated solely by electricity

(i) Solely or principally for heating liquids

—

Free

(ii) Constructed to incorporate more than 4 cooking rings

—

Free

(iii) Other

(a)

37½%

25%

(b) Parts of the goods of subheadings (E) (4) (a) (ii) and (E) (4) (a) (iii) of this heading

(a)

37½%

25%

(c) Other

—

Free

(F) Heating resistors

(a)

60%

40%

85.13 Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier-current line systems)

—

Free

85.14 Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers

(A) Loudspeakers of the cone type which have a diaphragm not exceeding 12 inches in diameter and an impedance of not less than 3 Ohms or more than 5 Ohms

(a)

75% or 15s. each*

50% or 10s. each*

(B) Parts of the goods of subheading (A) of this heading

(1) Cabinets and other like containers, complete or incomplete, assembled or not

(a)

75% or £1 1s. each*

50% or 14s. each*

(2) Other

(a) Assembled

(a)

75%

50%

(b) Unassembled

—

Free

(C) Other

—

Free

85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio-broadcasting and television transmission and reception apparatus (including those incorporating gramophones) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus

(A) Closed-circuit television apparatus; television cameras; radio-frequency amplifiers of the kind known as pre-amplifiers

—

Free

* Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI

CUSTOMS DUTIES

85.15

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.15 Radiotelegraphic, etc., apparatus—contd.

(B) Transmitting sets, receiving sets and combined transmitting and receiving sets, designed or adapted for fitting to motor vehicles

(d)

37½%

(C) Other

(1) Television receivers

(a)

75% or £22 10s. each*

50% or £15 each*

(2) Combined recorders and reproducers for magnetic sound recordings on tape or wire, incorporating, as a subsidiary feature, a radio receiver

—

Free

(3) Other

(a)

75% or £7 10s. each*

50% or £5 each*

(D) Parts

(1) Suitable only for the goods of subheading (A) of this heading

—

Free

(2) Suitable only for the goods of subheading (B) of this heading

(d)

37½%

(3) Other

(a) Cabinets and other like containers, complete or incomplete, assembled or not

(a)

75% or £1 1s. each*>

50% or 14s. each*>

50% or 14s each*>

(b) Other

(i) Assembled

(a)

75%

50%

(ii) Other

—

Free

When an article falling in subheading (D) (3) (b) (i) of this heading incorporates any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container, the following additional duties are chargeable

Rate of Duty

Full

Preferential

Special Preferential

In respect of each loudspeaker

15s.

10s.

In respect of each transformer, inductor (choke), or coil with a core wholly or partly of metal

7s.6d.

5s.

In respect of each transformer, inductor (choke), coil or wirewound resistor without a core wholly or partly of metal

3s.

2s.

In respect of each capacitor with movable vanes

7s.6d.

5s.

In respect of each cabinet or other like container

£11s.

14s.

* Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI

85.16-85.19

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.16 Electric traffic control equipment for railways, roads, or inland water-ways and equipment used for similar purposes in port installations or upon airfields

—

Free

85.17 Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar and fire alarms), other than those of heading No. 85.09 or 85.16

—

Free

85.18 Electrical capacitors, fixed or variable

(A) For the ignition systems of motor vehicles

(d)

37½%

(B) Variable capacitors for radio or television apparatus

(1) With movable vanes

(a)

75% or 7s. 6d. each*

50% or 5s. each*

(2) Other

(a)

75%

50%

(C) Assembled parts of the goods of subheading (B) of this heading

(a)

75%

50%

(D) Other

—

Free

85.19 Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, lightning arresters, surge suppressors, plugs, lamp-holders, terminals, terminal strips and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; switchboards (other than telephone switchboards) and control panels

(A) For motor vehicles

(d)

37½%>

(B) For radio or television apparatus

(1) Resistors

(a) Wire-wound

(a)

75% or 3s. each*

50% or 2s. each*

(b) Other

—

Free

(2) Other

(a) Assembled

(a)

75%

50%

(b) Unassembled

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI

CUSTOMS DUTIES

85.19

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.19 Electrical apparatus for making and breaking electrical circuits, etc.—contd.

(C) Apparatus for making and breaking electrical circuits or for making connections to or in electrical circuits, not being goods falling in subheading (A) or (B) of this heading

(1) Of materials other than metal, the following

(a)

75%

50%

Tumbler switches and rocker dolly switches of which the greatest cross-sectional diameter is not less than one inch (excluding switches fitted with metal plates and switches linked together mechanically or designed to be so linked together)

Plates and covers for switches or sockets

Fixing rings for use in conjunction with switch-plates; outlet-sockets suitable for fixing to a flat surface and outlet-plugs suitable for use therewith (excluding sockets fitted with metal plates and plugs incorporating a switch)

Bayonet lamp-holder plugs

Inlet-plugs suitable for use with electric smoothing irons or electric kettles

Ceiling roses (excluding roses incorporating a switch)

Bayonet lampholders

Protective shields for lampholders

Junction boxes of which the greatest diameter does not exceed 4 inches and which do not incorporate more than 6 terminals

Socket outlet adaptors to which may be fitted 2 or 3 plugs

(2) Other

—

Free

(D) Parts of the goods of subheading (C) of this heading

(1) Parts of tumbler switches, of rocker dolly switches, of sockets, of plugs, of ceiling roses, or lamp-holders or of junction boxes

(a)

75%

50%

(2) Other

—

Free

(E) Other

—

Free

Section XVI

85.20-85.22

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.20 Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flash bulbs

(A) Filament lamps

(1) For medical, surgical or scientific purposes or for navigational lights in light-houses

—

Free

(2) Other

(a) Lamps with screw caps, for current of a voltage not exceeding 28 Volts

—

Free

(b) Other

(a)

75%

50%

(B) Neon tubes

(a)

75%

50%

(C) Other

(1) Fluorescent tubes (with or without end caps)

(a) For medical, surgical or scientific purposes or for stage lighting purposes

—

Free

(b) Other

(c)

60% or 7s. 6d. each*

40% or 5s. each*

(2) Other

—

Free

(D) Parts of the goods of this heading

—

Free

85.21 Thermionic, cold cathode and photo-cathode valves and tubes (including vapour or gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; mounted transistors and similar mounted devices incorporating semi-conductors; mounted piezo-electric crystals

—

Free

85.22 Electrical goods and apparatus (except those suitable for use solely or principally as parts of other machines or apparatus), not falling within any other heading of this Chapter

(A) Articles fitted with neon tubes

(a)

75%

50%

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI

CUSTOMS DUTIES

85.23-85.28

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

85.23 Insulated (including enamelled or anodised) electric wire, cable, bars, strip and the like (including co-axial cable), whether or not fitted with connectors

(A) Wire or cable of which any covering or sheating, whether internal or external, is of metal

—

Free

(B) Other

(1) Wire or cable insulated with rubber or artificial plastic material, the following

(a)

50%

Wire or cable of which no core contains more than 7 strands

Wire or cable of which no core contains less than 8 strands, being of the kind to which the term "flexible" is commonly applied

(2) Other

—

Free

85.24 Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes

(A) Carbon brushes for motor vehicles

(d)

37½%

(B) Other

—

Free

85.25 Insulators of any material

—

Free

85.26 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly or insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No. 85.25

(A) For tumbler switches, rocker dolly switches, sockets, plugs, ceiling roses, lamp-holders or junction boxes of heading No. 85.19(C)

(a)

75%

50%

(B) For sparking plugs

(a)

1s. 6d. each

(C) For motor vehicles

(d)

37½%

(D) Other

—

Free

85.27 Electrical conduit tubing and joints therefor, of base metal lined with insulating material

—

Free

85.28 Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of this Chapter

—

Free

Section XVII

CUSTOMS DUTIES

SECTION XVII

VEHICLES, AIRCRAFT, AND PARTS THEREOF; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

Notes

1.—This Section does not cover articles falling within heading No. 97.01, 97.03 or 97.08, or bobsleighs, toboggans and the like falling within heading No. 97.06.

2.—Throughout this Section the expressions "parts" and "parts and accessories" are to be taken not to apply to the following articles, whether or not they are identifiable as for the goods f this Section

(a) Joints, washers and the like (classified according to their constituent material or in heading No. 84.64);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic material (which are generally classified in heading No. 39.07);

(c) Articles falling within Chapter 82 (tools);

(d) Articles falling within heading No. 83.11;

(e) Machines and mechanical appliances and other articles falling within headings Nos. 84.01 to 84.59, 84.61 or 84.62 and parts of engines and motors falling within heading No. 84.63;

(f) Electrical machinery and equipment (Chapter 85);

(g) Articles falling within Chapter 90;

(h) Clocks (Chapter 91);

(ij) Arms (Chapter 93);

(k) Brushes of a kind used as parts of vehicles (heading No. 96.02).

3.—References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4.—Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines. Amphibious motor vehicles are classified as motor vehicles.

5.—An incomplete or unfinished article of this Section is to be classified as the corresponding complete or finished article, provided it has the essential character of such complete or finished article.

6.—Unless otherwise provided, an article of this Section (or an incomplete or unfinished article classified as if it were complete or finished by virtue of the preceding Note 5) imported unassembled is to be classified as an assembled article of the corresponding kind.

Chapter 86

RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS (NOT ELECTRICALLY POWERED)

Notes

1.—This Chapter does not cover

(a) Railway or tramway sleepers of wood (heading No. 44.07) or of concrete (heading No. 68.11);

(b) Railway or tramway track construction material of iron or steel falling within heading No. 73.16; or

(c) Electrically powered signalling apparatus falling within heading No. 85.16.

Section XVII

CUSTOMS DUTIES

86.01-86.10

2.—Heading No. 86.09 is to be taken to apply, inter alia, to

(a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, underframes and bogies;

(c) Axle boxes; brake gear;

(d) Buffers for rolling-stock; coupling gear and corridor connections;

(e) Coachwork.

3.—Subject to the provisions of Note 1 above, heading No. 86.10 is to be taken to apply, inter alia, to

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they are fitted for electric lighting.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

86.01 Steam rail locomotives and tenders

—

Free

86.02 Electric rail locomotives, battery operated or powered from an external source of electricity

—

Free

86.03 Other rail locomotives

—

Free

86.04 Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys

—

Free

86.05 Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post office coaches and other special purpose railway coaches

—

Free

86.06 Railway and tramway rolling-stock, the following: workshops, cranes and other service vehicles

—

Free

86.07 Railway and tramway goods vans, goods wagons and trucks

—

Free

86.08 Road-rail and similar containers specially designed and equipped to be equally suitable for transport by rail, road and ship

—

Free

86.09 Parts of railway and tramway locomotives and rolling-stock

—

Free

86.10 Railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment

—

Free

Section XVII

87

CUSTOMS DUTIES

Chapter 87

VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK AND PARTS THEREOF

Notes

1.—For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

2.—Motor chassis fitted with cabs are to be treated as falling within heading No. 87.02 and not within heading No. 87.04.

3.—Headings Nos. 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball bearings nor to children's cycles which though fitted with ball bearings, are not constructed in the normal form of adults' cycles. Such children's cycles are to be treated as falling within heading No. 97.01.

4.—The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for running on rails.

5.—In this Chapter—

(a) "Agricultural tractor" means a tractor (within the meaning of Note 1 above) which is designed and constructed for use for agricultural purposes.

(b) "Body balloon" means an assembly consisting of the back part of a body and any part or parts of a side or sides or of the roof or of both a side or sides and the roof.

(c) "Chassis" includes the dashboard, scuttle-dash, windscreen, mudguards, lamps and, in the case of a vehicle which has not a body, other than a driver's seat, the driver's seat of the vehicle.

(d) "Commercial vehicle" means a motor vehicle which is primarily designed and constructed for the transport of goods or materials and includes a hearse and an ambulance.

(e) "Motor car" means a motor vehicle which is designed and constructed for the carriage of not more than nine persons (inclusive of the driver).

(f) "Omnibus" means a motor vehicle which is designed and constructed for the carriage of more than nine persons (inclusive of the driver) whether for reward or otherwise.

6.—(a) In this Chapter the expression "knocked-down" is to be taken to apply only to a number of articles (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time, or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and are shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle (including a cycle (with or without a sidecar) of heading No. 87.09), a motor vehicle body, a motor vehicle chassis or a semi-trailer of heading No. 87.14 (A) (1) and to be imported for assembly in the State, provided that the degree of assembly to be undertaken in the State is of a character and to an extent for the time being approved by the Minister for Industry and Commerce.

(b) Where a number of articles classified by virtue of paragraph (a) of this Note as "knocked-down" includes any article which if imported separately would be classified in heading No. 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B) (1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D) (2) (a), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C) (1), 84.22 (A) (2), 84.63 (B) (1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D) (1) or 87.14 (D) (2), that article shall be chargeable with the duty that would apply if the article were imported separately and the value of that article shall not be reckoned in the computation of the total value of the articles on which duty is chargeable at the rate appropriate to articles classified as "knocked-down".

7.—In headings Nos. 87.12 (B) (1) and 87.12 (B) (2) minor components of the nature of lugs, fork ends, bridge pieces and the like incorporated solely for purposes of assembly do not affect classification in these headings.

Special Provision relating to Parts and Accessories of Motor Vehicles

Throughout this Schedule, where it is shown to the satisfaction of the Revenue Commissioners that an article (other than an article falling within heading No. 70.08(A), 73.35(A), 84.10(A), 84.10(C) (1), 84.22(A) (2), 84.63 (B) (1), 87.06 (A) or 87.06 (C)) which is chargeable with duty as a part or accessory of a motor vehicle is of a kind mainly used as a part or accessory of a motor vehicle but is being imported for use for some other purpose, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the article to be imported without payment of duty or, where that duty has been paid on importation, repay the duty.

Section XVII

CUSTOMS DUTIES

87.01-87.03

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.01 Tractors (other than those falling within heading No. 87.07), whether or not fitted with power take-offs, winches or pulleys

(A) Agricultural tractors

—

Free

(B) Track-laying tractors

—

Free

(C) One or two-wheeled tractors

—

Free

(D) Other

(1) Knocked-down

(d)

20%

(2) Other—

in respect of the body (if any)

(d)

50% or £40 per body*

in respect of the chassis

(d)

37½%

87.02 Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No. 87.09)

(A) Motor cars

(1) Knocked-down

(d)

20%

(2) Other

(a) Completely assembled motor cars which are of a value of not less than £1,300, and are suitable only for the carriage of persons or of persons and their personal luggage, and are of a type which is ordinarily kept for the personal use of the owner and members of his family or household

(d), (e)

75%

22 8/9%

(b) Other

(i) Three-wheeled vehicles

(d)

37½%

(ii) Other

(d), (e)

75%

(B) Omnibuses

(1) Knocked-down—

in respect of the body

(d)

20%

in respect of the chassis

(d)

12½%

*Where alternative rates are shown, the rate applicable is whichever is the greater

Section XVII

87.02-87.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.02 Motor vehicle, etc.—contd.

(B) Omnibuses—contd.

(2) Other

(a) Unused

(i) For the carriage of not more than 16 persons inclusive of the driver

(d), (e)

75%

(ii) Other

(d)

50%

(b) Used

(d)

150%

(C) Dumpers designed solely for use in excavating and levelling operations

—

Free

(D) Other

(1) Knocked-down

(a) Ambulances—

in respect of the body

(d)

20%

in respect of the chassis

(d)

12½%

(b) Other

(d)

20%

(2) Other

(a) Three-wheeled vehicles

(d)

37½%

(b) Other

(d), (e)

75%

87.03 Special purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, snow ploughs, spraying lorries, crane lorries, search-light lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02

(A) Fire-engines and fire-escapes; road sweepers

—

Free

(B) Other

(1) Knocked-down

(d)

20%

(2) Other

(d)

37½%

87.04 Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03

(A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.1, 87.02 and 87.03 as being free of duty

—

Free

Section XVII

CUSTOMS DUTIES

87.04-87.05

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.04 Chassis fitted with engines, etc.—contd.

(B) Other

(1) Knocked-down

(a) For omnibuses or ambulances

(d)

12½%

(b) Other

(d)

20%

(2) Other

(a) For motor cars, omnibuses or commercial vehicles (other than three-wheeled vehicles)

(d), (e)

75%

(b) Other

(d)

37½%

87.05 Bodies (including cabs), for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03

(A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty

—

Free

(B) Other

(1) Knocked-down

(d)

20%

(2) Other

(a) For motor cars (other than three-wheeled vehicles)

(i) For the carriage of not more than 7 persons inclusive of the driver

(d), (e)

75%

(ii) Other

(d)

37½%

(b) For omnibuses

(i) Unused

(d)

50%

(ii) Used

(d)

150%

(c) For commercial vehicles or tractors

(d)

50% or £40 per body*

(d) Other

(d)

37½%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVII

87.06-87.07

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.06 Parts and accessories of the motor vehicles falling within heading No. 87.01, 87.02 or 87.03

(A) Windscreens, windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel

(a)

1s. 3d. per lb.

10d. per lb.

(B) Articles designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty

—

Free

(C) Articles (other than parts of agricultural tractors falling within subheading (B) of this heading) the following

(a)

50%

331/3%

Power take-off units

Tanks for use with hydraulic pumps

Sub-frames, stabilisers and other articles used in the fitting of tipping bodies or hydraulic lifting mechanisms to motor vehicles

(D) Safety belts

—

Free

(E) Other parts and accessories

(1) Body shells (other than one-piece mouldings,) completely or substantially assembled

(a) For motor cars (other than three-wheeled vehicles)

(d), (e)

75%

(b) For omnibuses

(i) For the carriage of not more than 16 persons inclusive of the driver

(d), (e)

75%

(ii) Other

(d)

50%

(c) For commercial vehicles or tractors

(d)

50%

(d) Other

(d)

37½%

(2) Body balloons for omnibuses

(d), (e)

75%

(3) Body balloons for motor cars (other than three-wheeled vehicles)

(d), (e)

75%

(4) Other

(a) Of bodies of omnibuses, tractors or commercial vehicles

(d)

50%

(b) Other

(d)

37½%

87.07 Works trucks, mechanically propelled, of the types used in factories or warehouses for short distance transport or handling of goods (for example, forklift trucks and platform trucks); tractors of the type used on railway station platforms; parts of the foregoing trucks and tractors

—

Free

Section XVII

CUSTOMS DUTIES

87.08-87.12

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.08 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

(A) Knocked-down

(d)

20%

(B) Other

(d)

37½%

87.09 Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds

(A) Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars

(1) Knocked-down

(d)

20%

(2) Other

(a) With a side-car—

in respect of the side-car

(d)

25%

in respect of the cycles

(d)

37½%

(b) Without a side-car

(d)

37½%

(B) Side-cars of all kinds

(d)

25%

87.10 Cycles (including delivery tricycles), not motorised

(A) Completely or substantially assembled

(1) Of a type designed for used by invalids or infirm persons

—

Free

(2) Other

(a)

50%

33½%

(B) Other

The rates and licensing provisions that would apply if the constituent parts were imported separately

87.11 Invalid carriages, fitted with means of mechanical propulsion (motorised or not)

—

Free

87.12 Parts and accessories of articles falling within heading No. 87.09, 87.10 or 87.11

(A) Of the articles of heading No. 87.09

(d)

37½%

(B) Of the cycles of heading No. 87.10

(1)Assemblies of parts which comprise two or more of the following parts and one or more other parts, that is to say

(a)

37½% plus 15s. each

25% plus 10s. each

top tube, head tube, down tube, seat tube, chain stay, seat stay

Section XV11

87.12-87.14

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.12 Parts and accessories of cycles, etc.—contd.

(B) Of cycles, not motorised—contd.

(2) Assemblies which comprise only two or more of the six parts specifically mentioned in the next preceding subheading (1)

(a)

75% or 15s. each*

50% or 10s. each*

50% or 10s. each*>

(3) Assemblies which comprise one or more of the following parts (not being assemblies falling within the next preceding subheading (1) or (2)), that is to say

(a)

75%

50%

seat stay, chain stay, front fork blade, steering column

(4) Seat stays, chain stays, front fork blades and steering columns not comprised in an assembly to which one of the preceding subheadings (1) to (3) applies

(a)

75%

50%

(5) Rear-reflectors

(a)

75%

50%

(6) Other

—

Free

(C) Other

—

Free

87.13 Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof

(A) Baby carriages

(a)

75%

50%

(B) Invalid carriages (including those designed for the transport of invalid or infirm children)

—

Free

87.14 Other vehicles (including trailers) not mechanically propelled, and parts thereof

(A) Trailers designed for traction on a road by a mechanically propelled vehicle, including semi-trailers for articulated motor vehicles

(1) Semi-trailers, knocked-down, for articulated motor vehicles, if each is imported with the corresponding knocked-down tractor unit for such vehicle

(d)

20%

(2) Other

(d)

50% or £60 each*

50% £60 each*

(B) Bodies for the vehicles of subheading (A) of this heading

(d)

50% or £40 each*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVII

CUSTOMS DUTIES

87.14

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

87.14 Other vehicles, etc.—contd.

(C) Chassis for the vehicles of subheading (A) of this heading

(d)

37½%

(D) Parts of the vehicles of subheading (A) of this heading

(1) Windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel

(a)

1s. 3d. per lb.

10d. per lb.

(2) Sub-frames, stabilisers and other parts designed for use in the fitting of tipping bodies or hydraulic lifting mechanisms

(a)

50%

331/3%

(3) Chassis frames of trailer caravans; chassis frames of agricultural trailers; assembled parts of such chassis frames

(d)

37½%

(4) Other

(a) Body parts

(d)

50%

(b) Chassis parts

(i) Unassembled or assembled solely by welding, soldering or other like process

—

Free

(ii) Other

(d)

37½%

(E) Watering carts

(a)

33½%

(F) Wheelbarrows and hand propelled carts, trucks and trollies, of iron or steel

(a)

37½%

(G) Other hand propelled vehicles

(a)

75%

50%

(H) Axles, axle boxes and axle arms

(a)

33½%

(IJ) Wire-spoked wheels of an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches nor more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch

(a)

60%

40%

(K) Other

—

Free

Section XVII

88.01-88.05

CUSTOMS DUTIES

Chapter 88

AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS AND SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

88.01 Balloons and airships

—

Free

88.02 Flying machines, gliders and kites; rotochutes

—

Free

88.03 Parts of goods falling in heading No. 88.01 or 88.02

—

Free

88.04 Parachutes and parts thereof and accessories thereto

—

Free

88.05 Catapults and similar aircraft launching gear; ground flying trainers; parts of any of the foregoing articles

—

Free

Section XVII

CUSTOMS DUTIES

89.01-89.05

Chapter 89

SHIPS, BOATS AND FLOATING STRUCTURES

Note

A hull, unfinished or incomplete vessel, assembled or unassembled, or a complete vessel, unassembled, is to be classified as a vessel of a particular kind if it has the essential character of a vessel of that kind. In other cases such goods are to be classified within heading No. 89.01.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

89.01 Ships, boats and other vessels not falling within any of the following headings of this Chapter

—

Free

89.02 Tugs

—

Free

89.03 Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks

—

Free

89.04 Ships, boats and other vessels for breaking up

—

89.05 Floating structures other than vessels (for example, coffer-dams, landing stages, buoys and beacons)

—

Free

Section XVIII

90

CUSTOMS DUTIES

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREOF

Chapter 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; PARTS THEREOF

Notes

1.—This Chapter does not cover

(a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, falling within heading No. 40.14, of leather or of composition leather, falling within heading No. 42.04, or of textile material (heading No. 59.17);

(b) Refractory goods of heading No. 69.03; laboratory, chemical or industrial wares of heading No. 69.09;

(c) Glass mirrors, not optically worked, falling within heading No. 70.09, and mirrors of base metal or of precious metal, not being optical elements, falling within heading No. 83.12 or Chapter 71;

(d) Goods falling within heading No. 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18;

(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(f) Pumps incorporating measuring devices, of heading No. 84.10; weight-operated counting and checking machinery, and separately imported weights for balances (heading No. 84.20); lifting and handling machinery of heading No. 84.22; fittings for adjusting work or tools on machine-tools, of heading No. 84.48, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); valves and other appliances of heading No. 84.61;

(g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No. 85.09, and radio navigational aid or radar apparatus of heading No. 85.15;

(h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (heading No. 92.11); magnetic sound-heads (heading No. 92.13);

(ij) Articles of Chapter 97; or

(k) Capacity measures, which are to be classified according to the material of which they are made.

2.—An incomplete or unfinished machine, appliance, instrument or apparatus is to be classified with the corresponding complete or finished machine, appliance, instrument or apparatus, provided it has the essential character of that complete or finished article.

3.—Subject to Notes 1 and 2 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows

(a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings Nos. 84.65 and 85.28) are to be classified in that heading;

(b) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus itself.

Section XVIII

CUSTOMS DUTIES

90.01-90.02

4.—Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13.

5.—Measuring or checking optical instrumets, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.16, are to be classified in heading No. 90.16.

6.—Heading No. 90.28 is to be taken to apply, and apply only, to

(a) Instruments or apparatus for measuring or checking electrical quantities;

(b) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled;

(c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and

(d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

7.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

8.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.01 Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material

(A) Ophthalmic lenses, corrective, other than contact lenses, being lenses of which the greatest diameter does not exceed 48 millimetres

(a)

50%

33½%

(B) Other

—

Free

90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

(A) Mounted lenses of a kind suitable for the photographic apparatus of heading No. 90.07 (A), 90.08 (A) or 90.09 (A)

—

22½%

15%

(B) Other

—

Free

Section XVIII

90.03-90.06

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.03 Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like;

(A) For goggles

—

Free

(B) Other

(1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material

(a) Frames or mountings

(a)

50% or 6s. each*

331/3% or 4s. each*

(b) Fronts

(a)

50% or 4s. each*

331/3% or 2s. 8d. each*

(c) Rims (or mounts) for single eyepieces

(a)

50% or 2s. each*

331/3% or 1s. 4d. each*

(d) Sides

(a)

50% or 1s each*

331/3% or 8d. each*

(e) Other

(a)

50%

331/3%

(2) Other

—

Free

90.04 Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other;

(A) Goggles

—

Free

(B) Other

(1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material

(a)

50% or 6s. each*

331/3% or 4s. each*

(2) Other

(a)

50%

331/3%

90.05 Refracting telescopes (monocular and binocular), prismatic or not

—

Free

90.06 Astronomical instruments (for example reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy

—

Free

*Where alternatives rates are shown, the rate applicable is whichever is the greater.

Section XVIII

CUSTOMS DUTIES

90.07-90.14

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.07 Photographic cameras; photographic flashlight apparatus

(A) Photographic cameras for roll film not exceeding 3 inches in width or for other film not exceeding 35 millimetres in width, excluding cameras for recording on microfilm

—

22½%

15%

(B) Other

—

Free

90.08 Cinematographic cameras, projectors, sound recorder and sound reproducers; any combination of these articles

(A) Cinematographic cameras for film of a width of 16 millimetres or less and capable of being loaded with not more than 50 feet of such film

—

22½%

15%

(B) Other

—

Free

90.09 Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers

(A) Photographic enlargers designed to accommodate a negative not exceeding 7½ square inches in superficial area

—

22½%

15%

(B) Other

—

Free

90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this Chapter; photo-copying apparatus (contact type); spools or reels, for film; screens for projectors.

—

Free

90.11 Microscopes and diffraction apparatus, electron and proton

—

Free

90.12 Compound optical microscopes, whether or not provided with means for photographing or projecting the image

—

Free

90.13 Optical appliances and instruments (but not including lighting appliances other than search-lights or spot lights), not falling within any other heading of this Chapter

—

Free

90.14 Surveying (including photo-grammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders

—

Free

Section XVIII

90.15-90.22

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.15 Balances of a sensitivity of five centigrammes or better, with or without their weights

—

Free

90.16 Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instruments, appliances and machines, not falling within any other heading of this Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors

—

Free

90.17 Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments)

—

Free

90.18 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including gas masks and similar respirators)

(A) Surgical walking frames of iron, steel or aluminium

(a)

75%

50%

(B) Other

—

Free

90.19 Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids; splints and other fracture appliances

(A) Dentures, whole or part; metal bases (or plates) for dentures

(a)

25%

(B) Surgical bed cradles of iron, steel or aluminium

(a)

75%

50%

(C) Other

—

Free

90.20 Apparatus based on the use of X-rays or of the radiations from radio-active substances (including radiography and radio-therapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like

—

Free

90.21 Instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses

—

Free

90.22 Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics)

—

Free

Section XVIII

CUSTOMS DUTIES

90.23-90.27

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments

(A) Thermometers suitable for use as parts of motor vehicles

(d)

37½%

(B) Other

—

Free

90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gasses, or for automatically controlling temperature, (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No. 90.14

(A) Instruments and apparatus suitable for use as parts of motor vehicles, (for example, fuel gauges, oil pressure gauges)

(d)

37½%

(B) Other

—

Free

90.25 Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes

—

Free

90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor

(A) Gas supply meters

(a)

15%

10%

(B) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than 100 Amperes of current

(a)

50%

(C) Other

—

Free

90.27 Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No. 90.14); stroboscopes

—

Free

(A) Mileometers, revolution indicators and speed indicators suitable for use as parts of motor vehicles; taximeters

(d)

37½%

(B) Other

—

Free

Section XVIII

90.28-90.29

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

90.28 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus

(A) Instruments and apparatus suitable for use as parts of motor vehicles

(d)

37½%

(B) Other

—

Free

90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No. 90.23, 90.24, 90.26, 90.27 or 90.28

(A) Parts of the electricity meters of heading No. 90.26 (B)

(1) Comprising two or more components assembled by bolts, nuts or screws, but not including counting trains

(a)

50%

(2) Other

—

Free

(B) Parts of the articles falling within heading No. 90.23 (A), 90.24 (A), 90.27 (A) or 90.28 (A)

(d)

37½%

(C) Other

—

Free

Section XVIII

CUSTOMS DUTIES

91.01-91.06

Chapter 91

CLOCKS AND WATCHES AND PARTS THEREOF

Notes

1.—For the purposes of headings Nos. 91.02 and 91.07, the expression "watch movements" means movements regulated by a balance-wheel and hairspring and not exceeding twelve millimetres in thickness measured with the plate and bridges.

2.—Headings Nos. 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not fitted, nor adapted to be fitted, with escapements (heading No. 84.08).

3.—This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), nor similar goods of artificial plastic materials (which are generally classified in heading No. 39.07). This Chapter also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or bearing balls. Clock or watch springs are to be classified as clock or watch parts (heading No. 91.11).

4.—Except as provided in Notes 2 and 3, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any other Chapter.

5.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

91.01 Pocket-watches, wrist-watches and other watches, including stop-watches

(A) Stop-watches

—

Free

(B) Other

—

331/3% or £1 each*

22 2/9% or 13s. 4d. each*

91.02 Clocks with watch movements (excluding clocks of heading No. 91.03)

—

50%

331/3%

91.03 Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels

—

50%

331/3%

91.04 Other clocks

—

50%

331/3%

91.05 Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time

—

Free

91.06 Time switches with clock or watch movement (including secondary movement) or with synchronous motor

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVIII

91.07-91.11

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

91.07 Watch movements (including stop-watch movements), assembled

(A) Movements suitable for articles capable of indicating the time of day

—

331/3% or £1 each*

22 2/9% or 13s. 4d. each*

(B) Other

—

Free

91.08 Clock movements, assembled

(A) Movements suitable for articles capable of indicating the time of day

(a)

50%

331/3%

(B) Other

—

Free

91.09 Watch cases and parts of watch cases, including blanks thereof

(c)

331/3%

22 2/9%

91.10 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof

(A) Cases suitable for articles capable of indicating the time of day and parts of such cases, being articles assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or combination of such processes

(a)

50%

331/3%

(B) Other

—

Free

91.11 Other clock and watch parts

(A) Assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or a combination of such processes

(1) For clocks

(a)

50%

331/3%

(2) For watches

(a) Assemblies which incorporate the front and back plates or which incorporate a plate and one or more bridges

—

331/3% or £1 each*

22 2/9 or 13s. 4d. each*

(b) Other

(a)

331/3% or 5s. each*

22 2/9% or 3s. 4d. each*

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVIII

CUSTOMS DUTIES

92.01-92.06

Chapter 92

MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes

1.—This Chapter does not cover

(a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or not developed (Chapter 37);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio receiver (heading No. 85.15);

(d) Brushes (for cleaning musical instruments) falling within heading No. 96.02;

(e) Toy instruments (heading No. 97.03); or

(f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).

2.

—For the purposes of this Chapter, an incomplete or unfinished instrument or apparatus is to be classified as the corresponding complete or finished article, provided it has the essential character of such a complete or finished article.

3.

—Bows and sticks and similar devices used in playing the musical instruments of headings Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument.

4.

—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

92.01 Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps

(a)

331/3%

22 2/9%

92.02 Other string musical instruments

(a)

331/3%

22 2/9%

92.03 Pipe and reed organs, including harmoniums and the like

(a)

331/3%

22 2/9%

92.04 Accordions, concertinas and similar musical instruments; mouth organs

(a)

331/3%

22 2/9%

92.05 Other wind musical instruments

(a)

331/3%

22 2/9%

92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets)

(a)

331/3%

22 2/9%

Section XVIII

92.07-92.11

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

92.07 Electro-magnetic, electrostatic, electronic and similar musical instruments (for example, pianos, organs, accordions)

(a)

331/3%

22 2/9%

92.08 Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boatswains' pipes)

(A) Musical instruments

(1) Musical boxes suitable for domestic or household use, being representations of houses, cottages, castles or similar buildings or of round towers, (excluding articles of a religious character), of plaster of Paris, papier maché, or artificial plastic material

(a)

60%

40%

(2) Other, including musical boxes not falling within subheading (A) (1) of this heading

(a)

331/3

22 2/9%

(B) Other

—

Free

92.09 Musical instrument strings

(A) Catgut strings, excluding catgut strings bound with wire

—

Free

(B) Other

(a)

331/3%

22 2/9%

92.10 Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds

(A) Metronomes, tuning forks and pitch pipes of all kinds

—

Free

(B) Other

(a)

331/3%

22 2/9%

92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic

(A) Gramophones and record players

(a)

331/3%

22 2/9%

(B) Other

—

Free

Section XVIII

CUSTOMS DUTIES

92.12-92.13

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

92.12 Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording

(A) Gramophone records

(a)

15% or 1s. 6d. each*

10% or 1s. each*

(B) Other

—

Free

92.13 Other parts and accessories of apparatus falling within heading No. 92.11

(A) Parts and accessories of gramophones and record players

(a)

331/3%

22 2/9%

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVIII

93.01-93.05

CUSTOMS DUTIES

SECTION XIX

ARMS AND AMMUNITION; PARTS THEREOF

Chapter 93

ARMS AND AMMUNITION; PARTS THEREOF

Notes

1.—This Chapter does not cover

(a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(c) Armoured fighting vehicles (heading No. 87.08);

(d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys falling within Chapter 97; or

(f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).

2.—For the purposes of this Chapter, incomplete or unfinished arms are to be classified with the corresponding complete or finished articles, provided they have the essential character of such complete or finished articles.

3.—In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15.

4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

93.01 Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor

—

Free

93.02 Revolvers and pistols, being firearms

—

Free

93.03 Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols)

—

Free

93.04 Other firearms, including Very light pistols, pistols and revolvers for firing blank ammunition (only, line-throwing guns and the like:)

(A) Sporting guns (including sporting rifles)

(c)

60%

40%

(B) Other

—

Free

93.05 Arms of other descriptions, including air, spring and similar pistols, rifles and guns

—

Free

Section XVIII

CUSTOMS DUTIES

93.06-93.07

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

93.06 Parts of arms, including roughly sawn gum stock blocks and gun barrel blanks, but not including parts of side-arms

(A) Parts of the articles mentioned at heading No. 93.04 (A)

(c)

60%

40%

(B) Other

—

Free

93.07 Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition

(A) Filled shot cartridges of a kind for use in shotguns

(a)

£1 10s. per hundred

(B) Other

—

Free

SECTION XX

94

CUSTOMS DUTIES

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94

FURNITURE AND PARTS THEREOF; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS

Notes

1.—This Chapter does not cover

(a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62;

(b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the constituent material (for example, in heading No. 44.27, 70.14 or 83.07);

(c) Articles of stone or ceramic materials, used as chairs, seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);

(d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling within heading No. 70.09;

(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); and safes falling within heading No. 83.03;

(f) Furniture specially designed as parts of refrigerators of heading No. 84.15; furniture specially designed for sewing machines (heading No. 84.41);

(g) Furniture specially designed as parts of radio-gramophones, wireless sets or television sets (heading No. 85.15);

(h) Dentists' spittoons falling within heading No. 90.17;

(ij) Goods falling within Chapter 91 (for example, clocks and clock cases);

(k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within heading No. 92.13; or

(l) Toy furniture (heading No. 97.03), billiard tables and other furniture specially constructed for games (heading No. 97.04) or for conjuring tricks (heading No. 97.05).

2.—The references in headings Nos. 94.01 and 94.02 to chairs and other seats and in headings Nos. 94.02 and 94.03 to furniture are to be taken as not applying to articles which are not designed for placing on the floor or ground.

This provision is, however, to be taken not to apply to the following, even if they are designed to be fixed to the wall or to stand one on the other

(a) Kitchen cabinets and similar cupboards;

(b) Folding seats and beds;

(c) Unit bookcases and similar unit furniture.

3.—An article of furniture, whether or not comprising sheets, parts or fittings of glass, marble or other materials, imported unassembled, is to be treated as a single assembled article of furniture, provided that the parts are imported together.

4.—(a) In this Chapter references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone.

(b) Goods described in heading No. 94.04, imported separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Section XX

CUSTOMS DUTIES

94.01-94.02

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

94.01 Chairs and other seats, (other than those falling within heading No. 94.02), whether or not convertible into beds, and parts thereof

(A) Chairs and other seats

(1) For motor vehicles

(d)

50%

(2) Outdoor seats and deck chairs of wood

(a)

50%

331/3%

(3) Seats and seating of the kind commonly known as tip-up chairs for cinemas and theatres

(a)

75% or £1 10s. per chair*

75% or £1 10s. per chairast;

50% or £1 per chair*

(4) Dual-purpose stool-steps of aluminium

(a)

37½%

25%

(5) Other

(a)

75%

50%

(B) Parts

(1) Of the motor vehicle seats of subheading (A) (1) of this heading

(d)

50%

(2) Of the articles of subheading (A) (2) of this heading, being parts of wood

(a)

50%

331/3%

(3) Standards for the articles of subheading (A) (3) of this heading

(a)

75% 12s. each*

50% 8s. each*

(4) Seat bottoms and seat bottom frames for the articles of subheading (A) (3) of this heading

(a)

75% or 18s. each*

50% or 12s. each*

(5) Stiles, treads, rungs and feet, of aluminium, for the articles of subheading (A) (4) of this heading

(a)

37½%

25%

(6) Other

(a) Of metal or wood

(a)

75%

50%

(b) Of other materials

—

Free

94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles

(A) Bedsteads, chairs, medical instrument tables and medical dressing tables, stools, seats, couches, cupboards, lockers, leg rests and wheeled stretchers, of metal

(a)

75%

50%

(B) Other furniture

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

94.02-94.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

94.02 Medical, dental, etc., furniture—contd.

(C) Parts

(1) Of the goods of subheading (A) of this heading, of metal

(a)

75%

50%

(2) Other

—

Free

94.03 Other furniture and parts thereof

(A) Bedsteads

(a)

75%

50%

(B) Stands for carrycots

(a)

75%

50%

(C) Other furniture

(1) Of wood

(a) Outdoor tables; easels; display stands; boots racks; ornamental tubs; showcases and similar shop equipment

(a)

50%

331/3%

(b) Other

(a)

75%

50%

(2) Of metal

(a) Fireside companion sets and stands therefor

(a)

37½%

25%

(b) Tables; cupboards; food wagons; lockers; screens (including draught or bed screens); guards; filing cabinets, racks and shelving, for commercial, office or library use; commercial display stands

(a)

75%

50%

(c) Other

—

Free

(3) Of sheets or plate glass

(a)

60%

40%

(4) Other

—

Free

(D) Parts

(1) Of metal or wood

(a)

75%

50%

(2) Of other materials

—

Free

94.04 Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered, (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)

(A) Mattress supports

(a)

75%

50%

Section XX

CUSTOMS DUTIES

94.04

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

94.04 Mattress supports, etc.—contd.

(B) Mattresses

(1) Of rubber

—

Free

(2) Other

(a)

75%

50%

(C) Pouffes

(a)

75%

50%

(D) Cushions of expanded, foam or sponge material which is polyurethane

(a)

50%

331/3%

(E) Filled quilts and eiderdowns

(a)

50%

331/3%

(F) Other

(1) Articles of bedding

(a)

50%

(2) Other

—

Free

Section XX

95.01-95.02

CUSTOMS DUTIES

Chapter 95

ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL

Note

This Chapter does not cover

(a) Articles falling within Chapter 66 (for example, parts of umbrellas, walking-sticks);

(b) Fans or hand screens, non-mechanical (heading No. 67.05);

(c) Articles falling within Chapter 71 (for example, imitation jewellery);

(d) Cutlery or other articles falling within Chapter 82, whether or not having handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separate handles or other parts: of such articles;

(e) Articles falling within Chapter 90 (for example, spectacle frames);

(f) Articles falling within Chapter 91 (for example, clock or watch cases);

(g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof);

(h) Articles falling within Chapter 93 (arms and parts thereof);

(ij) Articles falling within Chapter 94 (furniture and parts thereof);

(k) Brushes, powder puffs or other articles falling within Chapter 96;

(l) Articles falling within Chapter 97 (toys, games and sports requisites);

(m) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes, combs); or

(n) Collectors' pieces or antiques (Chapter 99).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

95.01 Worked tortoise-shell and articles of tortoise-shell

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

95.02 Worked mother of pearl and articles of mother of pearl

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

95.03-95.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

95.03 Worked ivory and articles of ivory

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

95.04 Worked bone (excluding whalebone) and articles of bone (excluding whalebone)

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

95.05 Worked horn, coral (natural or agglomerated) and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

95.06 Worked vegetable carving material (for example, corozo) and articles of vegetable carving material

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

95.07-95.08

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

95.07 Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances

(A) Rosaries and assemblies of beads for rosaries

(a)

75% or 1½d. per length of ten beads or fraction of ten beads*

50% or 1d. per length of ten beads or fraction of ten beads*

(B) Other

—

Free

95.08 Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin (except gelatin falling within heading No. 35.03) and articles of unhardened gelatin

(A)Articles for personal or domestic use which are made of wax, the following

(c)

60%

40%

Cake decorations

Artificial flowers

Wreaths

(B) Worked, unhardened gelatin

(a)

75%

50%

(C) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

96.01-96.06

Chapter 96

BROOMS, BRUSHES, FEATHER DUSTERS, POWDER-PUFFS AND SIEVES

Notes

1.—This Chapter does not cover

(a) Articles falling within Chapter 71;

(b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within heading No. 90.17; or

(c) Toys (Chapter 97).

2.—In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as glueing or coating the butts, or trimming to shape at the top, to render them ready for such incorporation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

96.01 Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles

(a)

75%

50%

96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops

(A) Brooms and brushes; mops

(1) Brushes of a kind used as parts of machines

—

Free

(2) Other

(a)

75%

50%

(B) Paint rollers; squeegees (not being roller squeegees)

—

Free

96.03 Prepared knots and tufts for broom or brush making

(a)

50%

331/3%

96.04 Feather dusters

—

Free

96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material

(A) Of woven textile fabric

(a)

50%

(B) Other

—

Free

96.06 Hand sieves and hand riddles, of any material

(A) With metal mesh

(a)

331/3%

33½%

(B) Other

—

Free

Section XX

97

CUSTOMS DUTIES

Chapter 97

TOYS, GAMES AND SPORTS REQUISITES; PARTS THEREOF

Notes

1.—This Chapter does not cover

(a) Christmas tree candles (heading No. 34.06);

(b) Fireworks or other pyrotechnic articles falling within heading No. 36.05;

(c) Yarns, monofil, cords or gut and the like for fishing, cut to length but not made up into fishing lines, falling within Chapter 39, heading No. 42.06 or Section XI;

(d) Sports bags or other containers of heading No. 42.02 or 43.03;

(e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61;

(f) Textile flags or bunting, or sails for boats or land craft, falling within Chapter 62;

(g) Sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like, falling within Chapter 64, or sports headgear falling within Chapter 65;

(h) Climbing sticks, whips, riding crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);

(ij) Unmounted glass eyes for dolls or other toys, falling within heading No. 70.19;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(l) Articles falling within heading No. 83.11;

(m) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII;

(n) Children's cycles fitted with ball bearings and in the normal form of adults' cycles (heading No. 87.10);

(o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(p) Spectacles, goggles and the like, for sports and outdoor games (heading No. 90.04);

(q) Decoy calls and whistles (heading No. 92.08);

(r) Arms or other articles of Chapter 93; or

(s) Racquet strings, tents or other camping goods, or gloves (classified, in general, according to the material of which they are made).

2.—The headings of this Chapter are to be taken to include articles in which pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents.

3.—In heading No. 97.02 the term "dolls" is to be taken to apply only to such articles as are representations of human beings.

4.—An incomplete or unfinished article is to be classified with the corresponding complete or finished article, provided it has the essential character of that complete or finished article.

5.—Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles.

Section XX

CUSTOMS DUTIES

97.01-97.03

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

97.01 Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push chairs

(A) Flat back tricycles, scooters, and parts (other than wheels) of such toys, of metal

(c)

60%

40%

(B) Dolls' prams and parts (other than wheels) thereof

(a)

50%

(C) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch

(a)

60%

40%

(D) Other

(1) Of wood

(a)

50%

(2) Other

—

Free

97.02 Dolls

(A) Dolls

(a)

75% or 1s. 6d. each*

50% or 1s. 0d. each*

(B) Parts and accessories

(a)

75%

50%

97.03 Other toys; working models of a kind used for recreational purposes

(A) Wheelbarrows of metal

(c)

60%

40%

(B) Balloons

(c)

60% or 6d. per dozen or part of a dozen*

40% or 4d. per dozen or part of a dozen*

(C) Toy handbags

(a)

60%

40%

(D) Toys of wood of a value exceeding 1s. 3d. each

(a)

50% or 1s. each*

(E) Toys of rubber or of artificial plastic material

(1) Soft toys

(c)

60% or 1s. 6d. each*

40% or 1s. each*

(2) Other

(c)

60%

40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

97.03-97.05

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

97.03 Other toys, etc.—contd.

(F) Other toys; working models of a kind used for recreational purposes

(1) Soft toys of a value exceeding 1s. 3d. each

(a)

50% or 1s. each*

50% of 1s. each*

(2) Other

—

Free

(G) Parts

(1) Of the toys of subheadings (A), (C) and (E) of this heading, of metal (other than wheels), of rubber or of artificial plastic material

(c)

60%

40%

(2) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch

(a)

60%

40%

(3) Other

—

Free

97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites)

(A) Playing cards

(a)

9s. per dozen packs

6s. per dozen packs

(B) Tables (including coin or disc-operated tables) for billiards and such games; tables with inlaid tops in the form of playing boards for chess, draughts or the like

(a)

75%

50%

(C) Other

(a)

15%

10%

97.05 Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefore)

(A) Christmas crackers

(a)

25% or 1d. each*

15% or 2/3d. each*

(B) Filled Christmas stockings, snowballs, and similar articles

(a)

331/3%

(C) Figures for Nativity scenes (cribs), of plaster of paris, papier maché or a combination of plaster of paris and papier maché

(a)

75%

50%

(D) Other

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

97.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

97.06 Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No. 97.04)

(A) Footballs the covers of which are made of leather; football covers of leather

(a)

75%

50%

(B) Tennis balls

(a)

50%

(C) Golf balls

—

Free

(D) Racquets and unstrung racquet frames; bends for use in the manufacture of racquets

(a)

75% plus 10s. per racquet, frame or bend

(E) Parts of wood of the goods of subheading (D) of this heading

(a)

75%

(F) Hockey sticks; cricket bats of a length of not less than twenty-nine inches; parts of wood of such articles

(a)

75%

(G) Other parts of the goods of subheadings (D) and (F) of this heading

—

Free

(H) Cricket stumps of a length exceeding twenty inches; bails for cricket stumps

(a)

50%

(IJ) Net posts for use in the games of lawn tennis, badminton or similar games

(a)

50%

(K) Machines for marking out tennis courts, playing pitches, running tracks or the like

(a)

50%

(L) Golf clubs; golf club shafts fitted with grips; golf club heads of metal which have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing; golf club heads of wood which have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing and polishing

(a)

75%

50%

(M) Presses for racquets, of wood

(a)

50%

331/3%

(N) Equipment for children's playgrounds

—

Free

(O) Other articles

(a)

15%

10%

(P) Parts of the goods of subheadings (IJ), (M) and (O) of this heading and parts of golf clubs not falling within subheading (L) of this heading

—

Free

Section XX

97.07-97.08

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy "birds", lark mirrors and similar hunting or shooting requisites

(A) Fishing rods

(c)

60% or 10s. each*

40% or 6s. 8d. each*

(B) Sections of fishing rods

(c)

60% or 5s. each*

40% or 3s. 4d. each*

(C) Fish hooks (other than hooks with gut attached), split rings and swivels; blanks for fishing rods

—

Free

(D) Parts of fishing rods not falling within subheading (B) or (C) of this heading

(c)

60%

40%

(E) Fishing reels, other than reels of wood

(a)

15%

10%

(F) Other articles of fishing tackle; fish landing nets

(c)

60%

40%

(G) Other

—

Free

97.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, traveling menageries and travelling theatres

(A) Roundabouts, swings, shooting galleries and other fairground amusements, but not including auxiliary equipment of a kind which, if imported separately, would fall to be classified elsewhere

—

Free

(B) Other

The rates and licensing provisions that would apply to the different articles if imported separately

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

98.01-98.02

Chapter 98

MISCELLANEOUS MANUFACTURED ARTICLES

NOTES

1.—This Chapter does not cover

(a) Eyebrow and other cosmetic pencils (heading No. 33.06);

(b) Buttons, studs, cuff-links or other articles of a kind described in heading No. 98.01 or 98.12, if made wholly or partly of precious metal or rolled precious metal (subject to the provisions of Note 2 (a) to Chapter 71) or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71);

(c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(d) Mathematical drawing pens (heading No. 90.16); or

(e) Toys falling within Chapter 97.

2.—Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (natural, synthetic or reconstructed).

3.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

4.—Filled slats for use in the manufacture of pencils, crayons or other articles of heading No. 98.05 are to be taken to fall within that heading and each such slat shall be deemed to consist of a number of articles equal to the number of slips or leads in the slat and duty shall be charged thereon accordingly.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

98.01 Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles

(A) Uncovered buttons, other than buttons of stone, metal, leather, mother of pearl, fresh water shell or sea shell

(a)

75% or 1s. 6d. per gross*

(B) Button blanks, other than blanks of stone, metal, leather, mother of pearl, fresh water shell or sea shell

(a)

75% or 1s. 6d. per gross*

50% or 1s. per gross*

50% or 1s per gross*

(C) Other

—

Free

98.02 Slide fasteners and parts thereof

(A) Slide fasteners

(a)

60% or 1½d. per inch or part of an inch of the length*

40% or 1d. per inch or part of an inch of the length*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

98.02-98.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

98.02 Slide fasteners and parts thereof—contd.

(B) Parts of slide fasteners

(1) Consisting of a double row or chain of scoops, teeth or continuous spiral mounted on many material

(a)

60% or 1½d. per inch or part or an inch of the length*

60% of 1½d. per inch or part of an inch of the length*

40% or 1d. per inch or part of an inch of the length*

(2) Consisting of a single row or chain of scoops, teeth or continuous spiral mounted on any material

(a)

60% or ¾d. per inch or part of an inch of the length*

60% or ¾d per inch or part of an inch of the length*

40% or ½d. per inch or part of an inch of the length*

(3) Unmounted scoops, teeth or continuous spiral

(a)

60%

40%

(4) Other

—

Free

98.03 Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fittings thereof, other than those falling within heading No. 98.04 or 98.05

(A) Fountain pens; ball point pens and pencils, whether or not containing ink reservoirs

(c)

9d. each

6d. each

(B) Parts of the goods of subheading (A) of this heading

(1) Barrels

(c)

4½d. each

3d. each

(2) Refills and assemblies of parts of refills for ball point pens and pencils

(c)

3d. each

2d. each

(3) Other

(a) Of artificial plastic material

(c)

3d. each

2d. each

(b) Other

—

Free

(C) Pen-handle sticks of wood, enamelled, lacquered or varnished

(a)

50% or 6s. per gross*

331/3% or 4s. per gross*

(D) Propelling pencils and sliding pencils

—

45%

30%

(E) Other

—

Free

98.04 Pen nibs and nib points

—

Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

98.05-98.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

98.05 Pencils (other than pencils of heading No. 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards chalks

(A) Pencils

(1) Of a length (including any accessories or fittings) of 8 inches or less

(a)

50% or 12s. 0d. per gross*

331/3% or 8s. 0d. per gross*

(2) Of a length (including any accessories or fittings) of more than 8 inches

(a)

50% or £1 4s. 0d. per gross*

331/3% or 16s. 0d. per gross*

(B) Leads for propelling and sliding pencils

—

45%

30%

(C) Crayons, pastels, writing and drawing chalks and tailors' chalks (excluding those produced by a casting process, if not made on a wax basis)

(1) Of a length (including any accessories or fittings) of 8 inches or less

(a)

50% or 6s. 0d. per gross*

331/3% or 4s. 0d. per gross*

(2) Of a length (including any accessories or fittings) of more than 8 inches

(a)

50% or 12s. 0d. per gross*

331/3% or 8s. 0d per gross*

331/3% or 8s. 0d. per gross*

(D) Other

—

Free

98.06 Slates and boards, with writing or drawing surfaces, whether framed or not

—

Free

98.07 Date, sealing and similar stamps, designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

(A) Date stamps and marking stamps wholly or partly of rubber

(a)

15%

10%

(B) Other

—

Free

98.08 Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes

(A) Typewriter and similar ribbons, whether or not on spools

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

98.08-98.11

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

98.08 Typewriter and similar ribbons, etc.—contd.

(A) Typewriter, etc., ribbons—contd.

(1) Of a width not exceeding 3 inches

(a)

50% or 3s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

50% or 3s. 4d. per 12 yds. or fraction of 12 yds of the length of the ribbon*

(2) Of a width exceeding 3 inches

(a)

50% or 6s. 8d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

50% or 6s. 8d. or fraction of 12 yds. of the length of the ribbon*

(B) Ink-pads, with or without boxes

—

Free

98.09 Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing

(A) Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

(1) Containing sugar or any other sweetening matter

—

2½d per lb.

2½d. per lb.

(2) Other

—

Free

(B) Other

—

Free

98.10 Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks

(A) Lighters, whether complete or incomplete, and bodies thereof

(c)

60% or 1s. 0d. each*

40% or 8d. each*

(B) Parts, not being bodies

(c)

60%

40%

98.11 Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof

(A) Smoking pipes of wood

(a)

37½%

25%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX

CUSTOMS DUTIES

98.11-98.16

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

98.11 Smoking pipes, etc.—contd.

(B) Parts of wood of smoking pipes

(1) Roughly shaped blocks of wood or root; pipe bowls which are neither polished nor stained and which are not bored in the stem to an extent greater than 3/16 inch in diameter

—

Free

(2) Other

(a)

37½%

25%

(C) Other

—

Free

98.12 Combs, hair-slides and the like

(A) For personal use or adornment

(a)

37½%

25%

(B) Other

—

Free

98.13 Corset busks and similar supports for articles of apparel or clothing accessories

—

Free

98.14 Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor

(c)

60%

40%

98.15 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners

(A) Portable vacuum flasks for containing food or drink

(a)

50%

(B) Other

—

Free

98.16 Tailors' dummies and other lay figures; automata and other animated displays of a kind used for shop window dressing

—

Free

Section XXI

99.01-99.06

CUSTOMS DUTIES

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Chapter 99

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Notes

1.—This Chapter does not cover

(a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined (heading No. 49.07);

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 59.12); or

(c) Pearls or precious or semi-precious stones (heading No. 71.01 or 71.02).

2.—For the purposes of heading No. 99.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.

3.—Heading No. 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4.— (a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever of those headings is appropriate and not in any other heading of the Schedule.

(b) Heading No. 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this Chapter.

5.—Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

99.01 Paintings, drawings and pastels, executed entirely by hand, (other than industrial drawings falling within heading No. 49.06 and other than hand-painted or hand-decorated manufactured articles)

—

Free

99.02 Original engravings, prints and lithographs

—

Free

99.03 Original sculptures and statuary, in any material

—

Free

99.04 Postage, revenue and similar stamps (including stamp-postmarks and franked envelopes, lettercards and the like), used, or if unused not of current or new issue in the country to which they are destined

—

Free

99.05 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest

—

Free

99.06 Antiques of an age exceeding one hundred years

—

GIVEN under the Official Seal of the Government, this 6th day of November, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The main effects of the Order are :—

(i) to prescribe a form of customs tariff (as set out in the first column of the Schedule to the Order) for use in classifying goods for customs purposes. The classification of goods in the tariff is based on the internationally agreed Brussels Nomenclature prescribed by the Convention on Nomenclature for the Classification of Goods in Customs Tariffs; and

(ii) to revoke all existing customs duties (other than those on tobacco, beer, spirits, hydrocarbon oils and wine) and to re-impose the duties, with certain modifications, in accordance with the Nomenclature classification.

The Order comes into operation on the 1st January, 1963.

ISB SI

Preamble S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Open official source

S.I. No. 163 of 1962.

IMPOSITION OF DUTIES (No. 128) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1962.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962), hereby order as follows

S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

Table of Provisions (16)

Statutory Text (16 Articles)

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