S.I. No. 349/1971 - Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
Table of Provisions (6)
Statutory Text (6 Articles)
1. This Order may be cited as the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
2. This Order shall come into operation on the 1st day of January, 1972.
3. In this Order " the Principal Order " means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (
S.I. No. 132 of 1966
).
4. (1) Notwithstanding paragraph 5 (
a
) of the Principal Order but subject to paragraph 5 of this Order, there shall be charged, levied and paid on the importation of goods which are mentioned in the first column of the Schedule to the Principal Order and are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the First Schedule to this Order a duty of customs at a rate equal to two-thirds of the full rate.
(2) In calculating the reduced rate of duty payable under this paragraph—
(
a
) in a case where the full rate is expressed as a percentage, any digit to the right of the first digit after a decimal point shall be disregarded, and
(
b
) in any other case, any digit to the right of the second digit after a decimal point shall be disregarded.
(3) In this paragraph " the full rate " has the meaning assigned to it by the Principal Order.
5. (1) Paragraph 4 of this Order shall not apply to—
(
a
) goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of the Schedule to the Principal Order,
(
b
) goods mentioned in the Schedule to the Principal Order at a tariff heading number specified in column (2) of the Second Schedule to this Order opposite the mention in column (1) of that Schedule of the general subject matter of that tariff heading number.
(2) The particulars stated in column (1) of the Second Schedule to this Order are inserted solely to facilitate reference to and identification of a tariff heading number specified in column (2) of that Schedule and, accordingly, nothing in the said column (1) shall affect the construction or limit or control the operation of this paragraph or the Principal Order.
FIRST SCHEDULE
Paragraph
4
Afaras and Issas (Territory of the)
Ecuador
El Salvador
Afghanistan
Equatorial Guinea
Algeria
Ethiopia
Angola (including Cabinda)
Falkland Islands (Malvinas) and
Argentina
Dependencies
Bahamas
French Polynesia
Bahrain
French Southern and Antarctic
Barbados
Territories
Bermuda
Gabon
Bolivia
Gambia
Botswana
Ghana
Brazil
Gibraltar
British Honduras
Guatemala
British Indian Ocean Territory
Guinea
(Chagos Archipelago, Des Roches)
Guyana
Haiti
British Oceania (Territories under the
Honduras
jurisdiction of the Western Pacific
Hong Kong
High Commission)
1
India
Brunei
Indonesia
Burma
Iran
Burundi
Iraq
Cambodia
Ivory Coast
Cameroon
Jamaica
Cape Verde Islands
Jordan
Cayman Islands and Dependencies
Kenya
Korea (South)
Central African Republic
Kuwait
Ceylon
Laos
Chad
Lebanon
Chile
Lesotho
Colombia
Liberia
Comoro Archipelago
Libya
Congo (People's Republic of the)
Macao
Cook Islands
Madagascar
Costa Rica
Malawi
Cyprus
Malaysia
Dahomey
Maldives
Dominican Republic
Mali
1
Gilbert and Ellice Islands, British Solomon Islands, New Hebrides Condominium, Canton, Enderbury and Pitcairn Islands.
Mauritania
Saint-Pierre and Miquelon
Mauritius
Sao Tomé and Principe
Mexico
Saudi Arabia
Morocco
Senegal
Mozambique
Seychelles (including Amirantes)
Netherlands Antilles
Nepal
Sierra Leone
New Caledonia and Dependencies
Singapore
Somalia
New Guinea (Australian) and Papua
Southern Yemen
Spanish North Africa
Ngwane
Sahara (Rio de Oro);
Nicaragua
Saghiet-el-Hamra
Niger
Sudan
Nigeria
Surinam
Pacific Islands administered by the
Syria
United States of America or under
Territories for which New Zealand
United States trusteeship
2
is responsible (Niuwe Islands,
Pakistan
Tokelau IBrislands)
Panama
Thailand
Paraguay
Togo
Papua (see Australian New Guinea)
Trinidad and Tobago
Tunisia
Persian Gulf States: Abu Dhabi
Turks and Caicos Islands
Dubai
Uganda
Ras al Khaimah
United Arab Republic
Fujairah
United Republic of Tanzania
Ajman
Upper Volta
Sharjah
Uruguay
Umm al
Venezuela
Quaiwan Viet-Nam (South)
Peru
Virgin Islands of the United States (St.
Philippines
Croix, St. Thomas, St. John, etc.)
Portuguese Guinea
Wallis and Futuna Islands
Portuguese Timor
West Indies
3
Qatar Yemen
Rwanda
Yugoslavia
St. Helena (Including Ascension,
Zaire (Republic of)
Gough Island, and Tristan da
Zambia
Cunha)
2
The Pacific Islands administered by the United States of America include: Guam, American Samoa including Swain's Island, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands; the Caroline, Mariana and Marshall Islands.
3
Leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, British Virgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent.
SECOND SCHEDULE
Paragraph 5(1)
(1)
(2)
General Subject Matter
Tariff Heading Number
Superphosphates
31.03 (B) and 31.05 (C)
Egg albumin
35.02 (A)
Matches
36.06
Artificial sausage casings
39.01 (B), 39.02 (B), 39.03 (B) (2),
39.04 (A), 39.05 (A), 39.06 (A),
39.07 (S) and 48.21 (E)
Rubber tyres, tubes and tyre flaps
40.11
Leather
41.02 and 41.03
Woven fabrics of silk, waste silk or
noil silk
50.09 and 50.10
Yarn of man-made fibres
(continuous)
51.01
Woven fabrics of man-made fibres
(continuous)
51.04
Metallised yarns
52.01
Woollen and worsted yarns
53.06 and 53.07
Woven fabric of sheep's or lambs'
wool or of fine animal hair
53.11
Yarns of flax or ramie
54.03 and 54.04
Woven fabrics of flax or of ramie
54.05
Yarns of man-made fibres
56.05 and 56.06 (A)
Woven fabrics of man-made fibres
(discontinuous or waste)
56.07
Flock, engine cleaning waste and rovings containing wool or hair, of jute
57.03
Yarns of Jute
57.06
Woven fabrics of Jute
57.10
Floor coverings, other than cutpile carpets, containing more than 75 per cent by weight of Jute
58.02 (B) (1) (a) and 58.02 (B) (2) (a)
Woven pile fabrics and chenille fabrics
58.04
Narrow woven fabrics exceeding 4½ ozin weight per square yard and containing more than 75 per cent by weight of Jute
58.05 (A) (1), 58.05 (D) (1) and
58.05 (F) (1) (a)
Felt and articles of felt, of jute
59.02 (A) (1) 59.02 (B) (1) and
59.02 (C) (1)
Twine, cordage, ropes and cables, plaited or not
59.04
Certain coated or treated fabrics
59.07, 59.08, 59.09, 59.11 and 59.12
Elastic fabrics and trimmings consisting of textile materials combined with rubber threads
59.13
Wicks of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles
59.14
Transmission, conveyor or elevator belts or belting, of textile materials, whether or not strengthened with metal or other material
59.16
Textile fabrics and textile articles, of a kind commonly used in machinery or plant
59.17
Other made-up textiles—blankets, bed linen, towels, etc., sacks and bags
62.01, 62.02, 62.03, 62.04 and 62.05
Footwear
64.01, 64.02, 64.03 and 64.04
Springs (laminated) and leaves thereof, for vehicles
73.35 (A)
Sparking plugs and parts thereof, of metal
85.08 (A) and 85.08 (B) (1)
Certain electric filament lamps
85.20 (A) (2) (b)
Mattress supports and certain other articles of bedding or similar furnishing
94.04
Brooms and brushes
96.01 and 96.02
Parts and accessories of vehicles
40.09 (A), 40.10 (A), 48.21 (K), 68.14 (A), 70.09 (B) (1), 70.14 (A) (2) (b), 70.14 (B) (1), 73.25 (A), 73.29 (A), 73.35 (D) (1), 83.01 (A) (2), 83.02 (A), 84.06 (A), 84.08 (A), 84.10 (A) (2), 84.10 (C) (1A), 84.11 (A), 84.18 (A), 84.21 (A), 84.22 (A) (1), 84.22 (A) (3), 84.59 (C) (2), 84.61 (B), 84.63 (B) (2), 84.64 (A), 85.01 (A) (1), 85.01 (D) (1), 85.02 (A), 85.04 (B) (1), 85.08 (C) (1), 85.09 (A), 85.15 (B), 85.15 (D) (2), 85.18 (A), 85.19 (A), 85.24 (A), 85.26 (C), 90.23 (A), 90.24 (A), 90.27 (A), 90.28 (A), 90.29 (B), 92.11 (AI), 94.01 (A) (1) and 94.01 (B) (1).
GIVEN under the Official Seal of the Government this 21st
day of December, 1971.
SEÁN Ó LOINSIGH,
Taoiseach.
EXPLANATORY NOTE.
The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 33
1
/
3
% below the full rate.
S.I. No. 349 of 1971.
IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.
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