S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. (1972_si_220) | IE

ISB SI

Reg. 1 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

1. Magnetically recorded for the scoring of cinematograph film

9212-371

kg & lin. ft.

—

Free

ISB SI

Reg. 2 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

2. Other

9212-389

kg

—

Free

92.13 Other parts and accessories of apparatus falling within heading No. 92.11

A. Sound-heads and parts thereof

For gramophones and record players

9213-516

kg

(a)

26·7%

17·8%

5·3%

Other

9213-524

kg

(a)

26·7%

17·8%

5·3%

B. Needles, diamonds, sapphires and other precious or semi-precious stones (natural, synthetic or reconstructed) whether or not mounted

For gramophones and record players

9213-540

kg

(a)

26·7%

17·8%

5·3%

Other

9213-548

kg

—

Free

C. Parts of base metal, obtained by turning bars, angles, shapes, sections or wire, of solid section, the greatest diameter of which does not exceed 25 mm

For gramophones and record players

9213-556

kg

(a)

26·7%

17·8%

5·3%

Other

9213-564

kg

—

Free

D. Other

For gramophones and record players

9213-572

kg

(a)

26·7%

17·8%

5·3%

Other

9213-589

kg

—

Free

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

93.01

Section XIX

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.—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.

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.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

93.01 Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheats therefor

9301-000

kg

—

Free

93.02 Revolvers and pistols, being firearms

A. 9 mm calibre and higher

9302-427

kg & No.

—

Free

B. Other

9302-439

kg & No.

—

Free

93.03 Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols)

9303-000

kg

—

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 and target shooting guns, rifles and carbines

9304-416

kg & No.

(a)

48%

32%

9·6%

6·4%

B. Other

9304-424

kg & No.

—

Free

93.05 Arms of other descriptions, including air, spring and similar pistols, rifles and guns

9305-000

kg

—

Free

93.06 Parts of arms, including gun barrel blanks, but not including parts of side-arms

A. Of arms of heading No. 93.03

9306-012

kg

—

Free

B. Of other arms

I. Roughly sawn gun stock blocks

For arms of subheading No. 93.04 A

9306-020

kg

(a)

48%

32%

9·6%

6·4%

Other

9306-028

kg

—

Free

II. Other parts

Of arms of sub-heading No. 93.02

9306-036

kg

—

Free

Section XIX

93.06

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

93.06B II—contd.

Other

Of arms of subheading No. 93.04 A

9306-044

kg

(a)

48%

32%

9·6%

6·4%

Other

9306-059

kg

—

Free

93.07 Bombs, grenades, torpedos, 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. For revolvers and pistols falling within heading No. 93.02 and for sub-machine-guns falling within heading No. 93.03

9307-213

kg

—

Free

B. Other

I. For military purposes

For weapons falling within heading No. 93.03

9307-221

kg

—

Free

Other

9307-237

kg

—

Free

II. Other

Sporting cartridges

Filled shot cartridges of a kind for use in shotguns

9307-245

kg & No.

—

£1·20 per hundred

£0·36 per hundred

£0·24 per hundred

Other

9307-253

kg

—

Free

Other

9307-269

kg

—

Free

94.01

Section XX

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, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 to 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 articles (other than parts) referred to in headings Nos. 94.01, 94.02 and 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

This provision is, however, to be taken not to apply to the following which are still to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other

(a) Kitchen cabinets and similar cupboards;

(b) Seats and beds;

(c) Unit bookcases and similar unit furniture.

3.—(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.

Additional Note (Ireland)

For the purposes of this Chapter, the expression "suitable for motor vehicles" means suitable for motor vehicles of Chapter 87 other than those of headings Nos. 87.07 and 87.11 and Tariff Code Nos. 8701-213 to 8701-285 inclusive, 8702-564, 8702-632, 8702-644 or 8703-142

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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. Specially designed for aircraft

Of wood

9401-027

kg

(a)

30%

50%

33·3%

12%

9·2%

Other

9401-035

kg

(a)

60%

40%

14·4%

11%

Parts of the goods of Tariff Code Nos. 9401-027 and 9401-035;

Of metal

9401-043

kg

(a)

60%

40%

14·4%

11%

Of wood

9401-051

kg

(a)

50%

33·3%

12%

9·2%

Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324

9401-067

kg

(a)

40%

9·7%

Of other materials

9401-075

kg

—

Free

B. Other

Chairs and other seats

Suitable for motor vehicles

Non-folding baby chairs and seats

9401-083

kg

(d)

37·5%

Other

9401-117

kg

(d)

50%

42%

Section XX

94.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.01B—contd.

Chairs and other seats—contd.

Other chairs and seats

With base metal frames

Not padded or stuffed

Seats and seating of the kind commonly known as tip-up chairs for cinemas and theatres

9401-125

kg & No.

(a)

60% or £1·20 per chair*

40% or £0·80 per chair*

14·4% or £0·288 per chair*

11% or £0·22 per chair*

Dual-purpose stool-steps of aluminium

9401-133

kg

(a)

30%

20%

7·2%

5·5%

Other

Non-folding chairs and seats not designed for placing on the floor or ground

Baby carriage seats of tubular steel

9401-141

kg

(a)

60%

40%

12%

8%

Other

9401-157

kg

—

Free

Other

9401-165

kg

(a)

60%

40%

14·4%

11%

Padded or stuffed

Seats and seating of the kind commonly known as tip-up chairs for cinemas and theatres

9401-173

kg & No.

(a)

60% or £1·20 per chair*

40% or £0·80 per chair*

14·4% or £0·288 per chair*

11% or £0·22 per chair*

Dual-purpose stool-steps of aluminium

9401-181

kg

(a)

30%

20%

7·2%

5·5%

Other

Non-folding chairs and seats not designed for placing on the floor or ground

Baby carriage seats of tubular steel

9401-216

kg

(a)

60%

40%

12%

8%

Other

9401-224

kg

—

Free

Other

9401-232

kg

(a)

60%

40%

14·4%

11%

With wooden frames

Not padded or stuffed

Church seating

9401-240

kg

(a)

50%

33·3%

12%

9·2%

Other

Of straight wood

Outdoor seats and deck chairs

9401-248

kg

(a)

40%

26·7%

9·7%

7·4%

Other

Non-folding chairs and seats not designed for placing on the floor or ground

9401-256

kg

(a)

50%

33·3%

10%

6·7%

Other

9401-264

kg

(a)

50%

33·3%

12%

9·2%

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

94.01

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.01B—contd.

Chairs and other seats—contd.

Other chairs and seats—contd.

With wooden frames—contd.

Not padded, etc.—contd.

Other—contd.

Of bent wood

Outdoor seats

9401-272

kg

(a)

40%

26·7%

9·7%

7·4%

Other

Non-folding chairs and seats not designed for placing on the floor or ground

9401-280

kg

(a)

50%

33·3%

10%

6·7%

Other

9401-288

kg

(a)

50%

33·3%

12%

9·2%

Padded or stuffed

Fireside chairs

9401-312

kg

(a)

50%

33·3%

12%

9·2%

Other

Outdoor seats

9401-320

kg

(a)

40%

26·7%

9·7%

7·4%

Other

Non-folding chairs and seats not designed for placing on the floor or ground

9401-328

kg

(a)

50%

33·3%

10%

6·7%

Other

9401-336

kg

(a)

50%

33·3%

12%

9·2%

Of cane, osier, bamboo or similar materials

Non-folding chairs and seats not designed for placing on the floor or ground

9401-344

kg

(a)

50%

33·3%

10%

6·7%

Other

9401-352

kg

(a)

50%

33·3%

12%

9·2%

Of other materials

Non-folding chairs and seats not designed for placing on the floor or ground

Of a kind commonly used for domestic purposes, of artificial plastic material

9401-360

kg

(a)

30%

20%

6%

4%

Other

9401-368

kg

—

Free

Other

9401-376

kg

(a)

60%

40%

14·4%

11%

Parts (except of aircraft seats)

Of wood

Suitable for the motor vehicle seats of Tariff Code Nos. 9401-083 and 9401-117

9401-384

kg

(d)

50%

42%

Of the articles of Tariff Code Nos. 9401-248, 9401-272 and 9401-320

9401-414

kg

(a)

40%

26·7%

9·7%

7·4%

Section XX

94.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.01B—contd.

Parts (except of aircraft seats)—contd.

Of wood—contd.

Seat bottoms and seat bottom frames for the articles of Tariff Code Nos. 9401-125 and 9401-173

9401-422

kg & No.

(a)

60% or £0·72 each*

40% or £0·48 each*

14·4% or £0·173 each*

11% or £0·132 each*

Other parts

9401-430

kg

(a)

50%

33·3%

12%

9·2%

Of other materials

Suitable for the motor vehicle seats of Tariff Code Nos. 9401-083 and 9401-117

9401-438

kg

(d)

50%

42%

Standards for the articles of Tariff Code Nos. 9401-125 and 9401-173

9401-446

kg & No.

(a)

60% or £0·48 each*

40% or £0·32 each*

14·4% or £0·115 each*

11% or £0·089 each*

Stiles, treads, rungs and feet, of aluminium, for the articles of Tariff Code Nos. 9401-133 and 9401-181

9401-454

kg

(a)

30%

20%

7·2%

5·5%

Other

Of metal

9401-462

kg

(a)

60%

40%

14·4%

11%

Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324

9401-470

kg

(a)

40%

9·7%

Other

9401-479

kg

—

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

Dentists' and similar chairs, of metal

9402-618

kg

(a)

60%

40%

12%

8%

Other

Bedsteads, medical instrument tables and medical dressing tables, stools, seats, couches, cupboards, lockers, leg rests and wheeled stretchers, of metal

9402-626

kg

(a)

60%

40%

12%

8%

Other furniture

9402-634

kg

—

Free

Parts

Of the goods of Tariff Code Nos. 9402-618 and 9402-626, of metal

9402-642

kg

(a)

60%

40%

12%

8%

Other

9402-659

kg

—

Free

94.03 Other furniture and parts thereof

Of base metal

Bedsteads

9403-115

kg

(a)

60%

40%

14·4%

11%

Drawing tables (unequipped)

9403-123

kg

(a)

60%

40%

14·4%

11%

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

94.03

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.03—contd.

Of base metal—contd.

Office furniture

Desks and other office furniture under 32 inches high

Tables; lockers; racks and shelving

9403-131

kg

(a)

60%

40%

14·4%

11%

Other

9403-147

kg

—

Free

Other

Cupboards or cabinets with doors, shutters or flaps

9403-155

kg

(a)

60%

40%

14·4%

11%

Filing and card index cabinets and other cabinets with drawers

9403-163

kg

(a)

60%

40%

14·4%

11%

Other

Racks and shelving; lockers; tables; screens

9403-171

kg

(a)

60%

40%

14·4%

11%

Other

9403-187

kg

—

Free

Other furniture

Stands for carrycots

9403-217

kg

(a)

60%

40%

14·4%

11%

Fireside companion sets and stands therefor

9403-225

kg

(a)

30%

20%

7·2%

5·5%

Tables; cupboards; food wagons; lockers; screens (including draught or bed screens); guards; filing cabinets, racks and shelving, for commercial or library use; commercial display stands

9403-233

kg

(a)

60%

40%

14·4%

11%

Other

9403-241

kg

—

Free

Parts

9403-257

kg

(a)

60%

40%

14·4%

11%

Of wood

Bedroom furniture

Bedsteads

9403-265

kg

(a)

60%

40%

14·4%

11%

Other

9403-273

kg

(a)

50%

33·3%

12%

9·2%

Dining room and living room furniture

9403-281

kg

(a)

50%

33·3%

12%

9·2%

Kitchen furniture

9403-316

kg

(a)

50%

33·3%

12%

9·2%

Shop furniture

Display stands; boot racks; showcases and similar shop equipment

9403-324

kg

(a)

40%

26·7%

9·7%

7·4%

Other

9403-332

kg

(a)

50%

33.3%

12%

9.2%

Section XX

94.03

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.03—contd.

Of wood—contd.

Office furniture

9403-340

kg

(a)

50%

33·3%

12%

9·2%

Other furniture

Outdoor tables; ornamental tubs; easels

9403-356

kg

(a)

40%

26·7%

9·7%

7·4%

Articles of purely religious use

9403-364

kg

—

Free

Stands for carrycots

9403-372

kg

(a)

60%

40%

14·4%

11%

Other

9403-380

kg

(a)

50%

33·3%

12%

9·2%

Parts

Of the articles of Tariff Code Nos. 9403-273, 9403-281, 9403-316, 9403-332, 9403-340 and 9403-380

9403-388

kg

(a)

50%

33·3%

12%

9·2%

Other

9403-418

kg

(a)

60%

40%

14·4%

11%

Of artificial plastic materials

Stands for carrycots

9403-426

kg

(a)

60%

40%

14·4%

11%

Other

9403-434

kg

—

Free

Parts

9403-442

kg

—

Free

Of other materials

Of sheet or plate glass

9403-450

kg

(a)

48%

32%

11·5%

8·9%

Other

9403-458

kg

—

Free

Parts

9403-469

kg

—

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. Articles of bedding or similar furnishing of expanded, foam or sponge artificial plastic material, whether or not covered

Mattresses

9404-512

kg

(a)

60%

40%

14·4%

11%

Other

Pouffes

9404-520

kg

(a)

60%

40%

12%

8%

Cushions, of polyurethane

9404-528

kg

(a)

40%

26·7%

8%

5·3%

Filled quilts and eiderdowns

9404-536

kg

(a)

40%

26·7%

8%

5·3%

Other

Articles of bedding

9404-544

kg

(a)

40%

12%

8%

Other

9404-552

kg

—

Free

94.04

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

94.04—contd.

B. Other

Mattress supports

9404-560

kg

(a)

60%

40%

14·4%

11%

Mattresses

Of rubber

9404-568

kg

—

Free

Other

9404-576

kg

(a)

60%

40%

14·4%

11%

Other

Cushions and pillows of cellular rubber

Cushions

9404-584

kg

—

Free

Pillows

9404-613

kg

(a)

40%

12%

8%

Other

Pouffes

9404-621

kg

(a)

60%

40%

12%

8%

Filled quilts and eiderdowns

9404-637

kg

(a)

40%

26·7%

8%

5·3%

Other

Articles of bedding

9404-645

kg

(a)

40%

12%

8%

Other

9404-669

kg

—

Free

Section XX

95.01

Chapter 95

ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL

Notes

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 with handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separately imported 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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

95.01 Worked tortoise-shell and articles of tortoise-shell

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9501-517

kg

—

Free

B. Other

Rosaries and assemblies of beads for rosaries

9501-525

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9501-539

kg

—

Free

95.02 Worked mother of pearl and articles of mother of pearl

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked (including Jerusalem pearls)

9502-615

kg

—

Free

B. Other

Rosaries and assemblies of beads for rosaries

9502-623

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9502-639

kg

—

Free

95.03 Worked ivory and articles of ivory

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9503-417

kg

—

Free

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

95.03

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

95.03—contd.

B. Other

Rosaries and assemblies of beads for rosaries

9503-425

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9503-439

kg

—

Free

95.04 Worked bone (excluding whalebone) and articles of bone (excluding whalebone)

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9504-513

kg

—

Free

B. Other

Rosaries and assemblies of beads for rosaries

9504-521

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9504-529

kg

—

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. Coral (natural or agglomerated), worked

I. Combined with other material

Rosaries and assemblies of beads for rosaries

9505-427

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9505-435

kg

—

Free

II. Other

9505-443

kg

—

Free

B. Worked quills

9505-451

kg

—

Free

C. Other animal carving material worked

I. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9505-467

kg

—

Free

Section XX

95.05

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

95.05C—contd.

II. Other

Rosaries and assemblies of beads for rosaries

9505-475

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9505-489

kg

—

Free

95.06 Worked vegetable carving material (for example, corozo) and articles of vegetable carving material

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9506-017

kg

—

Free

B. Other

Rosaries and assemblies of beads for rosaries

9506-025

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9506-039

kg

—

Free

95.07 Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances

A. Plates, sheets, rods, tubes, discs and similar forms, not polished or otherwise worked

9507-618

kg

—

Free

B. Other

Rosaries and assemblies of beads for rosaries

9507-626

kg & No. of lengths

(a)

60% or £0·005 per length of 10 beads or fraction of 10 beads*

40% or £0·0034 per length of 10 beads or fraction of 10 beads*

12% or £0·001 per length of 10 beads or fraction of 10 beads*

8% or £0·0007 per length of 10 beads or fraction of 10 beads*

Other

9507-649

kg

—

Free

95.08 Moulded or carved articles of wax, of stearin, of natural gums or natural resin (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. Artificial honeycombs of wax

9508-315

kg

—

Free

B. Other

Articles for personal or domestic use which are made of wax, the following: cake decorations, artificial flowers and wreaths

9508-323

kg

(a)

48%

32%

9·6%

6·4%

Worked, unhardened gelatin

9508-331

kg

(a)

60%

40%

12%

8%

Other

9508-349

kg

—

Free

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

96.01

Section XX

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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

9601-000

kg & doz.

(a)

60%

40%

18%

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. Tooth brushes

9602-018

kg & doz.

(a)

60%

40%

18%

B. Brushes of a kind used as parts of machines

With filling of wire

9602-026

kg & doz.

—

Free

With filling of other materials

9602-034

kg & doz.

—

Free

C. Other

Shaving brushes

9602-042

kg & doz.

(a)

60%

40%

18%

Paint, distemper, varnish, and similar brushes

9602-050

kg & doz.

(a)

60%

40%

18%

Paint rollers

9602-058

kg & doz.

—

Free

Other

Brushes, brooms and mops

9602-066

kg & doz.

(a)

60%

40%

18%

Squeegees (not being roller squeegees)

9602-079

kg & doz.

—

Free

96.03 Prepared knots and tufts for broom or brush making

9603-000

kg

(a)

40%

26·7%

8%

5·3%

96.04 Feather dusters

9604-000

kg

—

Free

96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material

Of woven textile fabric

9605-415

kg

(a)

40%

12%

8%

Other

9605-429

kg

—

Free

96.06 Hand sieves and hand riddles, of any material

With metal mesh

9606-617

kg

(a)

26·7%

8%

5·3%

Other

9606-629

kg

—

Free

Section XX

97.01

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 francy 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, failing 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' cycle (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 representation of human beings.

4.—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.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Dolls' prams and dolls' push chairs and parts (other than wheels) thereof

Dolls' prams

Articles

9701-518

kg & No.

(a)

40%

12%

8%

Parts

9701-520

kg

(a)

40%

12%

8%

Dolls' push chairs

Articles

9701-522

kg & No.

—

Free

Parts

9701-524

kg

—

Free

Other

Flat back tricycles, scooters, and parts (other than wheels) of such toys, of metal

Articles

9701-526

kg & No.

(c)

48%

32%

9·6%

6·4%

Parts

9701-530

kg

(c)

48%

32%

9·6%

6·4

Wire-spoked wheels having an external diameter (exclusively 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

9701-534

kg & No.

(a)

48%

32%

9·6%

6·4%

97.01

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

97.01—contd.

Other contd.—

Other

Of wood

9701-542

kg & No.

(a)

40%

12%

8%

Other

9701-559

kg & No.

—

Free

97.02 Dolls

A. Dolls (dressed or undressed)

Of artificial plastic materials

9702-612

kg & No.

(a)

60% or £0·06 each*

40% or £0·04 each*

12% or £0·012 each*

8% or £0·008 each*

Of other materials

9702-620

kg & No.

(a)

60% or £0·06 each*

40% or £0·04 each*

12% or £0·012 each*

8% or £0·008 each*

B. Parts and accessories

Garments, footwear, headgear and other accessories

9702-628

kg

(a)

60%

40%

12%

8%

Parts

9702-639

kg

(a)

60%

40%

12%

8%

97.03 Other toys; working models of a kind used for recreational purposes

A. Of wood

Complete articles

Working models of a kind used for recreational purposes

9703-012

kg

—

Free

Other

Of a value exceeding £0·0625 each

9703-020

kg & No.

(a)

40% or £0·04 each*

12% or £0·012 each*

8% or £0·008 each*

Other

9703-028

kg

—

Free

Parts

9703-036

kg

—

Free

B. Other

Electric trains and electric car circuits, and elements thereof

Complete articles

9703-044

kg

—

Free

Parts

9703-052

kg

—

Free

Toy weapons (excluding parts)

Of rubber or artificial plastic material

9703-060

kg

(c)

48%

32%

9·6%

6·4%

Other

9703-068

kg

—

Free

Toy projectors and other optical toys (excluding parts)

Of rubber or artificial plastic material

9703-076

kg

(c)

48%

32%

9·6%

6·4%

Other

9703-084

kg

—

Free

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

Section XX

97.03

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

97.03B—contd.

Musical instruments and other musical appliances (excluding parts)

Of rubber or artificial plastic material

9703-114

kg

(c)

48%

32%

9·6%

6·4%

Other

9703-122

kg

—

Free

Other (excluding parts)

Of artificial plastic material

Construction scale models

Working models of a kind used for recreational purposes

9703-130

kg

—

Free

Other

9703-138

kg

(c)

48%

32%

9·6%

6·4%

Constructional toys

Working models of a kind used for recreational purposes

9703-146

kg

—

Free

Other

9703-154

kg

(c)

48%

32%

9·6%

6·4%

Other

Working models of a kind used for recreational purposes

9703-162

kg

—

Free

Other

Soft toys

9703-170

kg & No.

(c)

48% or £0·06 each*

32% or £0·04 each*

9%6% or £0·012 each*

6·4% or £0·008 each*

Toy handbags

9703-178

kg

(a)

48%

32%

9·6%

6·4%

Other

9703-186

kg

(c)

48%

32%

9·6%

6·4%

Of metal

Working models of a kind used for recreational purposes

9703-312

kg

—

Free

Other

Die-cast miniature models

9703-320

kg

—

Free

Wheelbarrows

9703-328

kg

(c)

48%

32%

9·6%

6·4%

Other

9703-336

kg

—

Free

Of textile fabric

Toy handbags

9703-352

kg

(a)

48%

32%

9·6%

6·4%

Soft toys of a value exceeding £0·0625 each

9703-360

kg & No.

(a)

40% or £0·04 each*

12% or £0·012 each*

8% or £0·008 each*

Other

9703-368

kg

—

Free

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

97.03

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

97.03 B—contd.

Other—contd.

Of rubber

Balloons

9703-384

kg & doz.

(c)

48% or £0·02 per doz. or part of a doz.*

32% or £0·0134 per doz. or part of a doz.*

9·6% or £0·004 per doz. or part of a doz.*

6·4% or £0·0027 per doz. or part of a doz.*

Soft toys

9730-412

kg

(c)

48% or £0·06 each*

32% or £0·04 each*

9·6% or £0·012 each*

6·4% or £0·008 each*

Other

9703-420

kg

(c)

48%

32%

9·6%

6·4%

Of other materials

Working models of a kind used for recreational purposes

9703-428

kg

—

Free

Other

Toy handbags

9703-436

kg

(a)

48%

32%

9·6%

6·4%

Soft toys of a value exceeding £0·0625 each

9703-444

kg & No.

(a)

40% or £0·04 each*

12% or £0·012 each*

8% or £0·008 each*

Other

9703-452

kg

—

Free

Parts

Of the toys of Tariff Code Nos. 9703-060, 9703-076, 9703-114, 9703-138, 9703-154, 9703-170, 9703-178, 9703-186, 9703-328, 9703-352, 9703-412, 9703-420 and 9703-436, of metal (other than wheels), of rubber or of artificial plastic material

9703-460

kg

(c)

48%

32%

9·6%

6·4%

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

9703-468

kg

(a)

48%

32%

9·6%

6·4%

Other

9703-479

kg

—

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, including toy playing cards

9704-217

kg & doz.

(a)

£0·036 per doz. packs

£0·024 per doz. packs

£0·072 per doz. packs

£0·048 per doz. packs

B. Other

Coin or disc operated games of the kinds used in cafes, funfairs and the like

9704-225

kg

(a)

12%

8%

2·4%

1·6%

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

Section XX

97.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

97.04B—contd.

Billiard tables, special tables for casino or parlous games; table-tennis and similar tables for games

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

Of wood

9704-233

kg

(a)

50%

33·3%

10%

6·7%

Other

9704-241

kg

(a)

60%

40%

12%

8%

Other

9704-257

kg

(a)

12%

8%

2·4%

1·6%

Other, including accessories

9704-269

kg

(a)

12%

8%

2·4%

1·6%

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 therefor)

Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes)

9705-414

kg

—

Free

Christmas tree decorations and similar articles for Christmas festivities

Of glass

Snowballs and similar articles

9705-422

kg

(a)

26·7%

8%

5·3%

Other

9705-430

kg

—

Free

Other

Christmas crackers

9705-438

kg & No.

(a)

20% or £0·0033 each*

12% or £0·0022 each*

3·6% or £0·0007 each*

2·4% or £0·0004 each*

Filled Christmas stockings, snowballs and similar articles

9705-446

kg

(a)

26·7%

8%

5·3%

Figures for Nativity scenes (cribs), of plaster of paris, papier maché or a combination of plaster of paris and papier maché

9705-454

kg

(a)

60%

40%

12%

8%

Other

9705-469

kg

—

Free

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. Cricket and polo equipment

Cricket bats of a length of not less than 29 inches; parts of wood of such articles

9706-018

kg

(a)

60%

18%

12%

Other parts of the goods falling within Tariff Code No. 9706-018

9706-026

kg

—

Free

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

97.06

Section XX

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

97.06A—contd.

Cricket stumps of a length exceeding 20 inches; bails for cricket stumps

9706-034

kg

(a)

40%

12%

8%

other articles of iron or steel

Of cast steel

7340-353

cwt.

—

Free

Other

Venetian blinds and slats, head rails, tilt rails and bottom rails therefor

7340-357

cwt.

(a)

30%

20%

6%

4%

Racks and shelving and containers for use there-with, for commercial or library use, commercial display stands, back rests, body temperature chart holders and frames for such holders

7340-361

cwt.

(a)

40%

12%

8%

Fencing standards, straining pillars and droppers; gate posts and gate columns

Angle iron fencing posts and angle iron fencing stakes

7340-365

cwt.

—

Free

Other

7340-373

cwt.

(a)

40%

26·7%

8%

5·3%

Gutters and connections therefor; ridgings

7340-377

cwt.

(a)

32%

9·6%

6·4%

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

7340-381

cwt.

(a)

26·7%

8%

5·3%

Heel-plates of horse-shoe shape, for footwear

7340-385

cwt.

(a)

40%

26·7%

8%

5·3

Staples, bridges, head-stocks, gudgeons, crosses, standards, and wheels for church or other bells

7340-415

cwt.

(a)

40%

12%

8%

Power transmission equipment the following:—

7340-423

cwt.

(a)

24%

16%

4·8%

3·2%

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

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

7340-427

cwt.

(a)

26·7%

8%

5·3%

Milk bottle containers

7340-431

cwt.

(a)

48%

32%

9·6%

6·4%

Frames for carrycots or similar articles

7340-435

cwt.

(a)

60%

40%

12%

8%

Other

Articles made of wire

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

7340-443

cwt.

(a)

26·7%

8%

5·3%

Other

7340-447

cwt.

—

Free

73.40

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

73.40 B—contd.

Other articles of iron or steel—contd.

Other—contd.

Articles made of other forms of iron or steel

Galvanised

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

7340-451

cwt.

(a)

56%

20%

7·5%

6%

Other

7340-455

cwt.

—

Free

Vitreous enamelled

Hollow-ware

7340-463

cwt.

(a)

48% or £0·15 each*

32% or £0·10 each*

9·6% or £0·03 each*

6·4% or £0·02 each*

Other

7340-467

cwt.

—

Free

Tinned or of tinplate

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

7340-471

cwt.

(a)

36%

24%

7·2%

4·8%

Other

7340-475

cwt.

—

Free

Other

7340-479

cwt.

—

Free

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

Section XV

74.01

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 8% by weight of phosphorus) containing with other alloy elements more than 10% by weight of copper, not usefully malleable and commonly used as raw material in the manufacture of other alloys or as deoxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

(Copper phosphide (phosphor copper) containing more than 8% 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 6 mm.

(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 6 mm 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 worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products falling within one headings.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, wire rod or tubes, are however to be taken to be unwrought copper of heading No. 74.01.

(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 6 mm and of which the thickness exceeds 0·15 mm 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.

Additional Note (Ireland)

In Tariff Code Nos. 7419-316, 7419-332, 7419-380, the word "windows" includes skylights, deadlights, pavement lights, and lights of every other description.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Copper matte

7401-115

kg

—

Free

Unwrought copper

Unrefined

7401-123

kg

—

Free

Refined

Not alloyed

7401-131

kg

—

Free

Alloyed

Copper alloyed with 10% or more of zinc, with or without other metals

7401-147

kg

—

Free

Copper alloyed with tin, without zinc

7401-155

kg

—

Free

Other alloyed copper

7401-163

kg

—

Free

Copper waste and scrap

Of unalloyed copper

7401-171

kg

—

Free

Of alloyed copper

7401-189

kg

—

Free

74.02 Master alloys

7402-000

kg

—

Free

74.03

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Bars, rods, angles, shapes and sections

Of unalloyed copper

In coils

Bars and rods (including electrodes)

7403-417

kg

—

Free

Angles, shapes and sections

7403-425

kg

—

Free

Other

Bars and rods (including electrodes)

7403-433

kg

—

Free

Angles, shapes and sections

7403-437

kg

—

Free

Of alloyed copper

With 10% or more of zinc, with or without other metals

7403-441

kg

—

Free

Other

7403-457

kg

—

Free

Wire

Of unalloyed copper

7403-465

kg

—

Free

Of alloyed copper

With 10% or more zinc, with or without other metals

7403-473

kg

—

Free

Of other alloyed copper

7403-489

kg

—

Free

74.04 Wrought plates, sheets or strips, of copper

Of unalloyed copper

Of alloyed copper

7404-527

kg

—

Free

With 10 percnt; or more of zinc, with or without other metals

7404-535

kg

—

Free

Of other alloyed copper

7404-549

kg

—

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 mm

Backed

7405-113

kg

—

Free

Other

7405-129

kg

—

Free

74.06 Copper powder and flakes

A. Lamellar powders and flakes

Of unalloyed copper

7406-218

kg

—

Free

Section XV

74.06

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

74.06 A—contd.

Of alloyed copper

7406-226

kg

—

Free

B. Other

7406-239

kg

—

Free

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

Straight and with walls of uniform thickness

Of 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

7407-412

kg

(a)

60%

18%

12%

Other

7407-420

kg

—

Free

Of alloyed copper

With 10% or more of zinc, with or without other metals

7407-428

kg

—

Free

Of other alloyed copper

7407-436

kg

—

Free

Other

7407-459

kg

—

Free

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

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

7408-313

kg

(a)

40%

26·7

8%

5·3%

Articles of brass, bronze or gunmetal, the following

7408-321

kg

(a)

40%

26·7%

8%

5·3%

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

7408-321

kg

(a)

40%

26·7%

8%

5·3%

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

Other

7408-329

kg

—

Free

74.09 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of copper, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

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.

7409-515

kg

(a)

30%

20%

6%

4%

Other

7409-529

kg

—

Free

74.10

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Cables and ropes, uninsulated

7410-617

kg

—

Free

Other

7410-629

kg

—

Free

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

Endless bands for machinery

7411-015

kg

—

Free

Other gauze, cloth and reinforcing fabric

Knitted fabric suitable for the manufacture of pot scourers

7411-023

kg

(a)

40%

26·7%

8%

5·3%

Other

7411-031

kg

—

Free

Grill, netting and fencing

7411-039

kg

—

Free

74.12 Expanded metal, of copper

7412-000

kg

—

Free

74.13 Chain and parts thereof, of copper

7413-000

kg

—

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 screwstubs), 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, nuts, rivets and washers, obtained by turning bars, angles, shapes, sections or wire, of solid section, of a shank thickness or hole diametre not exceeding 6 mm

Screws having a slotted head and a tapered thread

7415-416

kg

(a)

60%

40%

15%

Other

7415-424

kg

—

Free

B. Other

Screws having a slotted head and a tapered thread

7415-432

kg

(a)

60%

40%

15%

Threaded for metal

7415-440

kg

—

Free

Other

7415-424

kg

—

Free

74.16 Springs, of copper

7416-000

kg

—

Free

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

A. Liquid-fuel pressure stoves an parts thereof

7417-018

kg

—

Free

B. Other

Gas burning appliances, assembled or substantially as-

7417-026

kg

(a)

24%

16%

4·8%

3·2%

Section XV

74.17

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

74.17 B—contd.

Portable oil-fired space heaters and parts thereof, exclusive valves, parts of valves and unassembled parts of burners

7417-034

kg

(a)

48%

32%

9·6%

6·4%

Other

7417-049

kg

—

Free

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

Sanitary ware for indoor use

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

7418-114

kg

(a)

40%

26·7%

8%

5·3%

Other

7418-122

kg

—

Free

Other

Pot scourers made wholly or partly of knitted fabric

7418-130

kg

(a)

40%

26·7%

8%

5·3%

Hollow-ware, ashtrays, coal scuttles, and dust pans

7418-138

kg

(a)

48%

32%

9·6%

6·4%

Handles and mountings and blanks thereof, for brushes of a kind suitable for incorporation in fireside companion sets

7418-146

kg

(a)

30%

20%

6%

4%

Other

7418-159

kg

—

Free

74.19 Other articles of copper

Unworked

Cast

Frames for windows and openings of lights of a kind commonly used for windows; doors which are suitable for fitting with glass or other like substance

7419-316

kg

(a)

32%

9·6%

6·4%

Ashtrays

7419-320

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

7419-324

kg

(a)

26·7%

8%

Other

7419-328

kg

—

Free

Other

Frames for windows and opening of lights of a kind commonly used for windows; doors which are suitable for fitting with glass or other like substance

7419-332

kg

(a)

32%

9·6%

6·4%

Ashtrays

7419-340

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

7419-348

kg

(a)

26·7%

8%

Other

7419-356

kg

—

Free

Worked

Snuff-boxes, cigarette cases, cosmetic boxes and similar pocket boxes

7419-364

kg

—

Free

74.19

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

74.19Worked—contd.

Pins and safety pins

7419-372

kg

—

Free

Other

Frames for windows and opening lights of a kind commonly used for windows; doors which are fitted with glass or other like substance or suitable for fitting with such substance

7419-380

kg

(a)

32%

9·6%

6·4%

Boilers and cylinders suitable for use in hot water systems in houses, hotel, institutions and other places primarily residential in character and shells for storage water heaters of a kind used in hot water circulation systems

7419-388

kg

(a)

30%

20%

6%

4%

Ashtrays

7419-413

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

7419-421

kg

(a)

26·7%

8%

Other

7419-439

kg

—

Free

Section XV

75.01

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 6 mm.

(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 6 mm 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 strips (heading No. 75.03)

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm 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 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. 75.05 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.

Additional Note (Ireland)

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 Tariff Code No. 7506-358 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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy

7501-117

tonne

—

Free

Unwrought nickel (excluding electro-plating anodes)

Not alloyed

7501-125

tonne

—

Free

Alloyed

7501-133

tonne

—

Free

Nickel waste and scrap

7501-149

tonne

—

Free

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

Of unalloyed nickel

7502-214

kg

—

Free

Of alloyed nickel

Containing more than 10% but less than 50% by weight of nickel

7502-222

kg

—

Free

Containing 50% or more by weight of nickel

7502-239

kg.

—

Free

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

A. Plates, sheets strip and foil

Of unalloyed nickel

7503-427

kg

—

Free

Of alloyed nickel

Containing more than 10% but less than 50% by weight of nickel

7503-435

kg

—

Free

Containing 50% or more by weight of nickel

7503-443

kg

—

Free

75.03

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

75.03—contd.

B. Powders and flakes

7503-459

kg

—

Free

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

A. Tubes and pipes and blanks therefor; hollow bars

Of unalloyed nickel

7504-613

kg

—

Free

9

Of alloyed nickel

Containing more than 10% but less than 50% by weight of nickel

7504-621

kg

—

Free

Containing 50% or more by weight of nickel

7504-637

kg

—

Free

B. Tube and pipe fittings

7504-649

kg

—

Free

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

A. Not prepared beyond casting

7505-517

kg

—

Free

B. Other

7505-529

kg

—

Free

75.06 Other articles of nickel

A. Nails, tacks, staples, hook-nails, spiked cramps, spikes and the like; bolts, nuts, screws and similar articles; washers and spring washers

IScrews, nuts, rivets and washers, obtained by turning bars, angles, shapes, sections or wire, of solid section, of a shank thickness or hole diameter not exceeding 6 mm.

Screws having a slotted head and a tapered thread

7506-318

kg

(a)

60%

40%

15%

Other

7506-326

kg

—

Free

II Other

Screws having a slotted head and a tapered thread

7506-334

kg

(a)

60%

40%

15%

Other

7506-342

kg

—

Free

B. Other

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

7506-350

kg

(a)

48%

32%

9·6%

6·4%

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

Assembled

7506-358

kg

(a)

40%

26·7%

8%

5·3%

Unassembled

7506-366

kg

—

Free

Badges, medals and medallions

7506-374

kg

(a)

26·7%

8%

Other

7506-389

kg

—

Free

Section XV

76.01

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 6 mm.

(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 dimensions exceeds 6 mm 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 6 mm, and of which the thickness exceeds 0·20 mm 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.

Additional Notes (Ireland)

1.—In Tariff Code No. 7608-312 the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Special Provision relating to certain Beer Vessels and Containers

2.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in Tariff Code No. 7609-518, 7610-646 or 7616-620 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.

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

3.—(a) Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in Tariff Code No. 7602-116, 7602-132, 7602-148, 7602-159, 7603-241, 7603-273, 7603-314, 7603-330, 7606-134 or 7606-150 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.

(b) 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 and duty paid thereon at importation.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.01 Unwrought aluminium; aluminium waste and scrap

A. Unwrought

Aluminium

7601-027

kg

—

Free

Aluminium alloys

7601-035

kg

—

Free

B. Waste and scrap

I. Waste

(a) Turnings, shavings, chips, milling waste, sawdust and filings: waste of coloured, coated or bonded sheets and foil, of a thickness (excluding any backing) of 0·20 mm or less

7601-043

kg

—

Free

(b) Other (including factory rejects)

7601-051

kg

—

Free

II. Scrap

7601-059

kg

—

Free

76.02

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Bars, rods, angles, shapes and sections

Aluminium

Of which no cross-sectional dimension exceeds 5 inches

7602-116

kg

(a)

30%

20%

6%

4%

Other

7602-124

kg

—

Free

Aluminium alloys

Of which no cross-sectional dimension exceeds 5 inches

7602-132

kg

(a)

30%

20%

6%

4%

Other

7602-140

kg

—

Free

Wire

Aluminium

7602-148

kg

(a)

30%

20%

6%

4%

Aluminium alloys

7602-159

kg

(a)

30%

20%

6%

4%

76.03 Wrought plates, sheets and strip, of aluminium

Strip for Venetian blinds

7603-225

kg

(a)

30%

20%

6%

4%

Other, square or rectangular

Of unalloyed aluminium

Strip not exceeding 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated

7603-233

kg

(a)

40%

26·7%

8%

5·3%

Other

Not exceeding ½ inch in thickness

7603-241

kg

(a)

30%

20%

6%

4%

Other

7603-257

kg

—

Free

Of alloyed aluminium

Strip not exceeding 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated

7603-265

kg

(a)

40%

26·7%

8%

5·3%

Other

Not exceeding ½ inch in thickness

7603-273

kg

(a)

30%

20%

6%

4%

Other

7603-281

kg

—

Free

Section XV

76.03

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.03—contd.

Other, not squared or rectangular

Of unalloyed aluminum

Not exceeding ½ inch in thickness

7603-314

kg

(a)

30%

20%

6%

4%

Other

7603-322

kg

—

Free

Of alloyed aluminum

Not exceeding ½ inch in thickness

7603-330

kg

(a)

30%

20%

6%

4%

Other

7603-349

kg

—

Free

76.04 Aluminum 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 mm

Backed

7604-512

kg

(a)

30%

20%

6%

4%

Other

7604-529

kg

(a)

30%

20%

6%

4%

76.05 Aluminum powders and flakes

A. Lamellar powder and flakes

7605-627

kg

—

Free

B. Other

7605-639

kg

—

Free

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

Irrigation tubes and pipes

Of which no cross-sectional dimension exceeds 5 inches

7606-118

kg

(a)

30%

20%

6%

4%

Other

7606-126

kg

—

Free

Other

Of unalloyed aluminum

Of which no cross-sectional dimension exceeds 5 inches

7606-134

kg

(a)

30%

20%

6%

4%

Other

7606-142

kg

—

Free

76.06

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.06—contd.

Other—contd.

Of alloyed aluminum

Of which no cross-sectional dimension exceeds 5 inches

7606-150

kg

(a)

30%

20%

6%

4%

Other

7606-169

kg

—

Free

76.07 Tube and pipe fittings (for example, joints, elbows, sockets and flauges), of aluminum

7607-000

kg

—

Free

76.08 Structures and parts of structures (for example, hangers and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminum; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of aluminum

Doors, windows, and door and window frames

Frames for windows and opening lights of a kind commonly used for windows; doors which are fitted with glass or other like substance or suitable for fitting with such substance

7608-312

kg

(a)

32%

9·6%

6·4%

Other

7608-320

kg

—

Free

Bridges and bridge-sections, towers and lattice masts, hangers, dwelling houses and other buildings, and parts thereof

Assembled

7608-336

kg

—

Free

Unassembled

7608-352

kg

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

Parts (other than parts falling within Tariff Code No. 7608-312)

7608-360

kg

—

Free

Other

Structure and parts thereof

Structures

Assembled

7608-368

kg

—

Free

Unassembled

7608-376

kg

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

Parts

7608-384

kg

Free

Section XV

76.08

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.08—-contd.

Other—contd.

Articles prepared for use in structures

Angles, channels and tees, formed from perforated strip not exceeding ½ inch in thickness

7608-413

kg

(a)

40%

26·7%

8%

5·3%

Other

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

7608-421

kg

(a)

30%

20%

6%

4%

Other

7608-429

kg

—

Free

76.09 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquified gas), of aluminum, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

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

Assembled

7609-518

kg

(a)

40%

26·7%

8%

5·3%

Unassembled

7609-526

kg

—

Free

Other

7609-539

kg

—

Free

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

A. Rigid and collapsible tubular containers

Collapsible

7610-614

kg

(a)

36%

24%

7·2%

4·8%

Rigid

7610-622

kg

—

Free

B. Other

Milk cans and milk churns

Of a capacity not exceeding 6 gals.

7610-630

kg

(a)

40%

12%

8%

Other

7610-638

kg

—

Free

Other

Made of sheet or plate, of a capacity exceeding 50 gals

Assembled

7610-646

kg

(a)

40%

26·7%

8%

5·3%

Unassembled

7610-654

kg

—

Free

76.10

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.10 B—contd.

Other—contd.

Other

Of a capacity of 50 litres or more

7610-662

kg

—

Free

Other

7610-679

kg

—

Free

76.11 Containers, of aluminum, for compressed or liquified gas

7611-000

kg

—

Free

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

With steel core

7612-127

kg

—

Free

Other

7612-139

kg

—

Free

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

7613-000

kg

—

Free

76.14 Expanded metal, of aluminum

Suitable for reinforcing purposes

7614-212

ton

(a)

24% or £48·00 per ton *

16% or £32·00 per ton *

16% £32·00 per ton *

4·8% £9·60 per ton *

3·2% £6·40 per ton *

Other

7614-229

kg

—

Free

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

Domestic articles and parts thereof

Cast

Hollow-ware

7615-415

kg

(a)

40%

18%

15%

Bread bins, vegetable racks, egg racks, milk bottle containers and dust-pans not falling within Tariff Code No. 7615-415; ironing boards

7615-423

kg

(a)

48%

32%

9·6%

6·4%

Parts for portable oil-fired space heaters

7615-431

kg

(a)

48%

32%

9·6%

6·4%

Other

7615-447

kg

—

Free

Other

Hollow-ware

7615-455

kg

(a)

40%

18%

15%

Bread bins, vegetable racks, egg racks, milk bottle containers and dust-pans not falling within Tariff Code No. 7615-455; ironing boards

7615-463

kg

(a)

48%

32%

9·6%

6·4%

Parts for portable oil-fired space heaters

7615-471

kg

(a)

48%

32%

9·6%

6·4%

Other

7615-487

kg

—

Free

Sanitary ware for indoor use and parts thereof

7615-519

kg

—

Free

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

Section XV

76.16

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.16 Other articles of aluminum

A. Cops, pirns, bobbins and similar supports for the spinning and weaving industries

7616-418

kg

—

Free

B. Spools, reels and similar supports for photographic or cinematographic film or for tapes, films and the like falling within heading No. 92.12

7616-426

kg

—

Free

C. Nails, tacks, staples, hook-nails, spiked cramps, spikes and the like; bolts, nuts, screws, and similar articles; washers and spring washers

I. Screws, nuts, rivets and washers, obtained by turning bars, angles, shapes, sections or wire, of solid section, of a shank thickness or hole diameter not exceeding 6 mm

Screws having a slotted head and a tapered thread

7616-434

kg

(a)

60%

40%

15%

Other

7616-442

kg

—

Free

II. Other

Screws having a slotted head and tapered thread

7616-450

kg

(a)

60%

40%

15%

Other

7616-458

kg

—

Free

D. Other

Unworked

Cast

Vessels and utensils, of a capacity not exceeding 6 gals, which are suitable for use in creameries or dairies

7616-466

kg

(a)

40%

12%

8%

Ashtray, vegetable racks, egg racks and milk bottle containers

7616-474

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

7616-482

kg

(a)

26·7%

8%

Other

7616-514

kg

—

Free

Other

Vessels and utensils, of a capacity not exceeding 6 gals, which are suitable for use in creameries or dairies

7616-422

kg

(a)

40%

12%

8%

Ashtray, vegetable racks, egg racks and milk containers

7616-530

kg

(a)

48%

32%

9·6%

6·4%

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

7616-538

kg

(a)

30%

20%

6%

4%

Badges, medals and medallions

7616-546

kg

(a)

26·7%

8%

Other

7616-554

kg

—

Free

Worked

Knitting needles and crochet hooks

7616-562

kg

—

Free

76.16

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

76.16 DWorked—contd.

Other

Vessels and utensils, of a capacity not exceeding 6 gals. which are suitable for use in creameries or dairies

7616-570

kg

(a)

40%

12%

8%

Venetian blinds, and slats, head rails, tilt rails and bottom rails therefor

7616-578

kg

(a)

30%

20%

6%

4%

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

7616-586

kg

(a)

60%

40%

12%

8%

Ashtrays, vegetable racks, egg racks and milk bottle

7616-612

kg

(a)

48%

32%

9·6%

6·4%

Reservoirs, vats, tanks, cisterns and containers of all kinds, made of sheet or plate, of a capacity exceeding 50 gals.

Assembled

7616-620

kg

(a)

40%

26·70%

8%

5·3%

Unassembled

7616-628

kg

—

Free

Stands and frames for carrycots and similar articles

7616-636

kg

(a)

60%

40%

12%

8%

Ladders, step ladders and steps (including platformsteps) and stiles, treads, rungs and feet therefor

7616-644

kg

(a)

30%

20%

6%

4%

Pouches, sachets, pockets and similar articles

7616-652

kg

(a)

40%

26·7%

20%

6%

4%

Badges, medals and medallions

7616-660

kg

(a)

26·7%

8%

Other

7616-669

kg

—

Free

Section XV

77.01

Chapter 77

MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

A. Unwrought

Not alloyed

7701-117

kg

—

Free

Alloyed

7701-125

kg

—

Free

B. Waste and scrap

I. Waste

7701-133

kg

—

Free

II. Scrap

7701-149

kg

—

Free

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

77.03 Other articles off magnesium

7703-000

kg

—

Free

77.04 Beryllium, unwrought or wrought, and articles of beryllium

A. Unwrought; waste and scrap

7704-313

kg

—

Free

B. Wrought beryllium and articles of beryllium

7704-329

kg

—

Free

78.01

Section XV

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 6 mm.

(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 6 mm 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 6 mm of which the thickness does not exceed one tenth of the width, and which are a weight exceeding 1,700 g/m

2

.

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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

A. Unwrought

I. Containing 0·02% or more by weight of silver for refining (bullion lead)

7801-516

kg

—

Free

II. Other

Unrefined lead

7801-520

kg

—

Free

Refined lead

Not alloyed

7801-524

kg

—

Free

Lead-antimony alloys

7801-532

kg

—

Free

Other alloys of lead

7801-540

kg

—

Free

B. Waste and scrap

7801-549

kg

—

Free

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

7802-000

kg

—

Free

78.03 Wrought plates, sheets and strip, of lead

7803-000

kg

(a)

12%

8%

2·4%

1·6%

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 (excluding any backing) not exceeding 1,700 g/m

2

;

lead powders and flakes

A. Lead foil

I. Backed

7804-112

kg

—

Free

II. Other

7804-120

kg

—

Free

B. Lead powders and flakes

7804-129

kg

—

Free

Section XV

78.05

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Tubes and pipes and blanks therefor

7805-618

kg

(a)

12%

8%

2·4%

1·6%

Other

7805-629

kg

—

Free

78.06 Other articles of lead

A. Containers with an anti-radiation lead covering, for the transport or storage of radio-active materials (EURATOM)

7806-017

kg

—

Free

B. Other

Collapsible tubular containers

7806-025

kg

(a)

36%

24%

7·2%

4·8%

Other

7806-039

kg

—

Free

79.01

Section XV

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 6 mm.

(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 6 mm 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 6 mm of which the thickness does not exceed one tenth of the width.

Heading No. 79.04 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.

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.

Additional (Note (Ireland).

In the Tariff Code No. 7905-015, the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

79.01 Unwrought zinc; zinc waste and scrap

A. Unwrought

Not alloyed

7901-113

kg

—

Free

Fee

Free

Alloyed

7901-121

kg

—

Free

Fee

Free

B. Waste and scrap

7901-129

kg

—

Free

Fee

Free

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

7902-000

kg

—

Free

Fee

Free

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

A. Plates, sheets strip and foil

Not polished or otherwise surface treated

7903-418

kg

—

Free

Other

7903-426

kg

—

Free

B. Powders (including dust) and flakes

Dust (blue powder)

7903-434

kg

—

Free

Other powders and flakes

7903-449

kg

—

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

7904-000

kg

—

Free

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

Frames for windows and opening lights of a kind commonly used for windows; doors which are fitted with glass or other like substance or suitable for fitting with such substance

7905-015

kg

(a)

32%

9·6%

6·4

Other

7905-029

kg

—

Free

Section XV

79.06

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

79.06 Other articles of zinc

Hollow-ware of domestic or household use ; ashtrays

7906-213

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

7906-221

kg

(a)

26·7%

-26·7%

8%

Other

7906-229

kg

—

Free

80.01

Section XV

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-section shape, of which no cross-sectional dimension exceeds 6 mm.

(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 dimensions exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or centered 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 6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1 k/gm;

2

.

Heading No. 80.03 is to be taken to apply, inter alia, to such products, whether or not to 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, inte 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, wasted, cone-shaped or finned.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

80.01 Unwrought tin ; tin waste and scrap

Unwrought tin

Not alloyed

8001-114

kg

—

Free

Alloyed

8001-122

kg

—

Free

Tin waste and scrap

8001-139

kg

—

Free

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

8002-000

kg

—

Free

80.03 Wrought plates, sheets and strip, of tin

8003-000

kg

—

Free

80.04 Tin foil (whether or not embossed, cut to shaped, perforated, coated, printed, or backed with paper or other reinforcing material) , of a weight (excluding any backing) not exceeding 1k/gm;2; tin powders and flakes

A. Foil

I. Backed

8004-317

kg

—

Free

II. Other

8004-325

kg

—

Free

B. Powders and flakes

8004-339

kg

—

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

A. Tubes and pipes and blanks therefor ; hollow bars

8005-515

kg

—

Free

B. Tube and pipe fittings

8005-529

kg

—

Free

80.06 Other articles of tin

Collapsible tubular containers

8006-613

kg

(a)

36%

24%

7·2%

4·8%

Hollow-ware of domestic or household use ; ashtrays

8006-621

kg

(a)

48%

32%

9·6%

6·4%

Badges, medals and medallions

8006-637

kg

(a)

26·7%

8%

Other

8006-649

kg

—

Free

Section XV

81.01

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 cements.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

A. Unwrought ; waste and scrap

8101-217

kg

—

Free

B. Hammered bars ; angles, shapes and sections, wire, filaments, plates, sheets, strip and foil

Wire and filaments

8101-225

kg

—

Free

Other

8101-233

kg

—

Free

C. Other

8101-249

kg

—

Free

81.02 Molybdenum, unwrought or wrought, and articles thereof

A. Unwrought, waste and scrap

I. Unwrought, in powder

8102-016

kg

—

Free

II. Other

8102-024

kg

—

Free

B. Hammered bars ; angles, shapes and sections, wire, filaments, plates, sheets, strip and foil

Wire and filaments

8102-040

kg

—

Free

Other

8102-048

kg

—

Free

C. Other

8102-059

kg

—

Free

81.03 Tantalum, unwrought or wrought, and articles thereof

A. Unwrought ; waste and scrap

8103-117

kg

—

Free

B. Hammered bars ; angles, shapes and sections, wire, filaments, plates, sheets, strip and foil

8103-125

kg

—

Free

C. Other

8103-139

kg

—

Free

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

A. Bismuth

I. Unwrought ; waste and scrap

8104-012

kg

—

Free

II. Wrought

8104-020

kg

—

Free

B. Cadmium

I. Unwrought ; waste and scrap

8104-028

kg

—

Free

II.Wrought

8104-036

kg

—

Free

81.04

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

81.04—contd.

C. Cobalt

I. Unwrought ; waste and scrap

8104-044

kg

—

Free

II. Wrought

8104-052

kg

—

Free

D. Chromium

I. Unwrought : waste and scrap

8104-060

kg

—

Free

II. Wrought

8104-068

kg

—

Free

E. Germanium

I. Unwrought ; waste and scrap

8104-076

kg

—

Free

II. Wrought

8104-084

kg

—

Free

F. Hafnium (celtium)

I. Unwrought ; waste and scrap

8104-115

kg

—

Free

II. Wrought

8104-123

kg

—

Free

G. Manganese

I. Unwrought ; waste and scrap

8104-131

kg

—

Free

II. Wrought

8104-147

kg

—

Free

H. Niobium (columbium)

I. Unwrought ; waste and scrap

8104-155

kg

—

Free

II. Wrought

8104-163

kg

—

Free

IJ. Antimony

I. Unwrought ; waste and scrap

8104-171

kg

—

Free

II. Wrought

8104-187

kg

—

Free

K. Titanium

I. Unwrought ; waste and scrap

8104-215

kg

—

Free

II. Wrought

8104-223

kg

—

Free

L. Vanadium

I. Unwrought ; waste and scrap

8104-231

kg

—

Free

II. Wrought

8104-247

kg

—

Free

M. Uranium depleted in U 235

8104-255

kg

—

Free

N. Thorium

I. Unwrought; waste and scrap (EURATOM)

8104-263

kg

—

Free

Section XV

81.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

81.04N—contd.

II. Wrought

(a) Bars, rods, angles, shapes and sections, wire, plates, sheets, strip and foil (EURATOM)

8104-271

kg

—

Free

(b) Other (EURATOM)

8104-287

kg

—

Free

O. Zirconium

I. Unwrought ; waste and scrap

8104-313

kg

—

Free

II. Wrought

8104-321

kg

—

Free

P. Rhenium

I. Unwrought ; waste and scrap

8104-337

kg

—

Free

II. Wrought

8104-345

kg

—

Free

Q. Gallium ; indium ; thallium ;

I. Unwrought ; waste and scrap

8104-353

kg

—

Free

II. Wrought

8104-361

kg

—

Free

R. Cements

I. Unwrought ; waste and scrap

8104-377

kg

—

Free

II. Wrought

8104-389

kg

—

Free

82.01

Section XV

Chapter 82

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

Notes

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

(a) Base metal ;

(b) Metal 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 toolholders for hand tools (heading No. 48.84). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.

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 he highest rate of duty.

4.—Cases, bosses 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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Spades and shovels

Shovels of a kind for indoor domestic use

Suitable for incorporation in fireside companion sets

8201-112

kg & No.

(a)

30%

20%

6%

4%

Other

8201-120

kg & No.

—

Free

Other

8201-128

kg & No.

(a)

40%

12%

8%

Picks, hoes, rakes, grubbers, weeders

8201-136

kg & No.

—

Free

Forks

8201-144

kg & No.

(a)

40%

26·7%

85

5·3%

Axes, bill hooks and similar hewing tools

Bill hooks and rootcrop knives

Complete articles

8201-152

kg & No.

(a)

20%

6%

4%

Parts

Blades or heads (other than unworked blanks)

8201-160

kg

(a)

20%

6%

4%

Other

8201-168

kg

—

Free

Slashers or slash hooks

Complete articles

8201-176

kg & No.

(a)

20%

16%

4·8%

3·25

SECTION XV

82.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.01—contd.

Axes etc.—contd.

Slashers etc.contd.

Parts

Blades or heads (other than unworked blanks)

8201-184

kg

(a)

20%

6%

4%

Other

8201-214

kg

—

Free

Other

8201-222

kg

—

Free

Scythes, sickles and hay knives

Complete articles

8201-230

kg & No.

(a)

20%

6%

4%

Parts

Blades or heads (other than unworked blanks)

8201-238

kg

(a)

20%

6%

4%

Other

8201-246

kg

—

Free

Grass shears and two-handed pruning shears

8201-254

kg & No.

—

Free

Other

Hedge clippers, sheep shears and the like

8201-258

kg

—

Free

Drags

8201-262

kg

(a)

40%

26·7%

8%

5·3%

Other

8201-279

kg

—

Free

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

A. Saws (non-mechanical)

I. Back saws, rip saws

Assembled

8202-316

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Unassembled

8202-324

kg & No.

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

Parts

8202-332

kg & No.

—

Free

II. Other

Fretsaws

8202-340

kg & No.

—

Free

Hacksaws

Assembled

8202-348

kg & No.

(a)

60% plus £0·36 each*

40% plus £0·24 each*

15% plus £0·09 each*

12% plus £0·072 each*

Unassembled

8202-356

kg & No.

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

Other saws

Assembled

8202-364

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Unassembled

8202-372

kg & No.

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

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

82.02

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.02 A II—contd.

Parts

Frames

Hacksaw and fretsaw frames

8202-380

kg & No.

—

Free

Other

8202-388

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

12% plus £0·072 each

8% plus £0·048 each

Other

8202-413

kg

—

Free

B. Saw blades

I. Bandsaw blades

For sawing metal

Complete articles

8202-421

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Toothed material, whether endless or not, of iron or steel and suitable for use in the manufacture of bandsaw blades

Where the length does not exceed 24 ft.

8202-437

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Where the length exceeds 24 ft.

8202-445

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

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

For sawing other materials

Complete articles

8202-453

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Toothed material, whether endless or not, of iron or steel and suitable for use in the manufacture of bandsaw blades

Where the length does not exceed 24 ft.

8202-461

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Where the length exceeds 24 ft.

8202-477

kg & No.

(a)

60% plus £0·36

40% plus £0·24

15% plus £0·09

12% plus £0·072

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

II. Chain saw blades

Complete articles

8202-485

kg & No.

—

Free

Parts

8202-516

kg & No.

—

Free

Section XV

82.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.02 B—contd.

III. Other

Circular saw blades, including slitting and slotting saw blades

Complete articles

With teeth or segments inserted

8202-524

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Other

Toothed

8202-532

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Other

8202-540

kg & No.

—

Free

Blanks

8202-548

kg & No.

—

Free

Other

8202-556

kg & No.

—

Free

Other

Complete articles

Toothless blades and cutting discs ; fretsaw blades

8202-564

kg & No.

—

Free

Hacksaw blades

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

8202-572

kg & No.

(a)

60% plus £0·02 each*

40% plus £0·0134 each*

15% plus £0·005 each*

12% plus £0·004 each*

Other

8202-580

kg & No.

—

Free

Other

8202-588

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Blanks

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

8202-618

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Other

8202-626

kg & No.

—

Free

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

Where the length does not exceed 24 ft.

8202-634

kg & No.

(a)

60% plus £0·36 each

40% plus £0·24 each

15% plus £0·09 each

12% plus £0·072 each

Where the length exceeds 24 ft.

8202-642

kg & No.

(a)

60% plus £0·36

40% plus £0·24

15% plus £0·09

12% plus £0·072

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

Other

8202-659

kg

—

Free

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

82.03

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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 and rasps

Files of iron or steel

8203-014

kg & No.

(a)

48% plus £0·045 each

32% plus £0·03 each

12% plus £0·0119 each

9·6% plus £0·009 each

Other

8203-022

kg & No.

—

Free

B. Other

Pliers (including cutting pliers), pincers, tweezers and the like)

8203-030

kg & No.

—

Free

Wrenches and spanners

With fixed jaws, including interchangeable socket sets

8203-038

kg & No.

—

Free

With adjustable jaws

8203-046

kg & No.

—

Free

Perforating punches, pipe cutters, bolt croppers and the like

8203-054

kg & No.

—

Free

Metal cutting shears

8203-069

kg & No.

—

Free

82.04 Hand tools, including 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 with frameworks (hand or pedal operated )

Vices and clamps

8204-216

kg & No.

—

Free

Blow lamps

8204-224

kg & No.

—

Free

Grinding wheels with frameworks (hand or pedal operated)

8204-232

kg & No.

—

Free

Drilling, threading and tapping tools

8204-240

kg & No.

—

Free

Hammers and sledge hammers

8204-248

kg & No.

—

Free

Planes, chisels and other cutting tools for working wood

8204-256

kg & No.

—

Free

Screwdrivers

8204-264

kg & No.

—

Free

Hand tools for domestic use

Steels for sharpening knives

8204-280

kg & No.

(a)

80%

60%

18%

12%

Porkers and tongs which are suitable for incorporation in fireside companion sets

8204-280

kg & No.

(a)

30%

20%

6%

4%

Scoops of tinplate or tinned plate

8204-288

kg & No.

(a)

36%

24%

7.2%

4·8%

Wire corkscrews, whisks and beater

8204-318

kg & No.

(a)

32%

9·6%

6·4%

Other

8204-326

kg & No.

—

Free

Section XV

82.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.04—contd.

Other hand tools

Steels for sharpening knives

8204-334

kg

(a)

80%

60%

18%

12%

Scoops of tinplate or tinned plate

8204-342

kg

(a)

36%

%

24%

7.2%

4.8%

Earth rammers; shoe anvils and sockets and stands therefor; foot or hobbing irons

8204-350

kg

(a)

32%

9.6%

6.4%

Other

8204-359

kg

—

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, with a working part of

A. Base metal

Rock drilling and earth boring tools

8205-414

kg

—

Free

Metal working tools

Drills

8205-422

kg

—

Free

Milling cutters and heads

8205-430

kg

—

Free

Reaming and broaching tools

8205-438

kg

—

Free

Lathe tools (including cutting tools)

8205-446

kg

—

Free

Gear-cutting tools

8205-454

kg

—

Free

Threading and tapping tools

8205-462

kg

—

Free

Punches and dies

8205-470

kg

—

Free

Other

8205-478

kg

—

Free

Tools for working other materials

Drills

8205-486

kg

—

Free

Milling cutters and heads

8205-514

kg

—

Free

Other

8205-522

kg

—

Free

B. Metal carbides

Rock drilling and earth boring tools

8205-530

kg

—

Free

Lathe tools including cutting tools

8205-538

kg

—

Free

Wire drawing dies

8205-546

kg

—

Free

82.05

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.05 B—contd.

Other

Rotating tools

8205-554

kg

—

Free

Other

8205-562

kg

—

Free

C. Diamond or agglomerated diamond

8205-570

kg

—

Free

D. Other materials

8205-579

kg

—

Free

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

Circular knives

8206-615

kg

—

Free

Other

8206-629

kg

—

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)

8207-000

kg

—

Free

82.08 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exceeding 10 kg and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink

Coffee-mills, pepper-mills and the like

8208-527

kg

—

Free

Meat mincers, pressers, juice-extractors, vegetable and fruit slicers and cutters (including potato chippers), vegetable mincers and mashers and similar appliances

8208-535

kg

—

Free

Other

8208-549

kg

—

Free

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

Non-folding

Table knives

8209-227

kg. & No.

(a)

80%

60%

18%

Other

Domestic knives, butchers', fellmongers' and slaughtering knives

8209-235

kg & No.

(a)

80%

60%

18%

Other

8209-243

kg & No.

(a)

60%

40%

12%

Folding

8209-259

kg & No.

(a)

60%

40%

12%

82.10 Knife blades

For the knives of Tariff Code Nos. 8209-227 and 8209-235

8210-412

kg & No.

(a)

80%

60%

18%

Other

8210-429

kg & No.

(a)

60%

40%

12%

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

A. Razors

I. Open blade

8211-518

kg

—

Free

II. Other

8211-534

kg

—

Free

Section XV

82.11

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.11—contd.

B. Blades and cutters

I. Safety razor blades

8211-542

kg & gross

(a)

60% or £0.96 the gross*

18% or £0.288 the gross*

12% or £0.192 the gross*

II. Other

Blades for electric shavers

8211-558

kg

(a)

48%

32%

9.6%

6.4%

Other

8211-566

kg

—

Free

C. Other parts

For electric shavers

8211-574

kg

(a)

48%

32%

9.6%

6.4%

Other

8211-589

kg

—

Free

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

8212-000

kg & No. of prs.

—

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)

Secateurs, poultry cutters and the like

8213-614

kg

—

Free

Hair clippers, hand-operated; manicure and chiropody sets and appliances

8213-622

kg

—

Free

Office cutlery (for example, paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor)

Knives

8213-630

kg

(a)

60%

40%

12%

Other

8213-638

kg

—

Free

Other

Knives

8213-646

kg

(a)

60%

40%

12%

Other

8213-669

kg

—

Free

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

A. Of stainless steel

Knives, forks and spoons

8214-016

kg & No.

(a)

20% plus 60% or £0.02 each*

20% plus 40% or £0.0134 each*

6% plus 12% or £0.004 each*

Ladles of wire

8214-024

kg & No.

(a)

26.7%

8%

Other

8214-032

kg & No.

—

Free

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

82.14

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

82.14—contd.

B. Other

Silvered or gilded

Knives, forks and spoons

8214-040

kg & No.

(a)

20%plus 60% or £0.02 each*

20% plus 40% or £0.0134 each*

6% plus 12% or £0.004 each*

6% plus 12% or £0.004

Other

8214-048

kg & No.

—

Free

Other

Knives, forks and spoons

8214-056

kg & No.

(a)

20% plus 60% or £0.02 each*

20% plus 40% or £0.0134 each*

6% plus 12% or £0.004 each*

Ladles or iron or steel wire

8214-064

kg & No.

(a)

26.7%

8%

Other

8214-079

kg & No.

—

Free

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

8215-000

kg

—

60%

40%

12%

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

Section XV

83.01

Chapter 83

MISCELLANEOUS ARTICLES OF BASE METAL

Note

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 or 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).

Additional Note (Ireland)

For the purposes of this Chapter, the expression "suitable for motor vehicles" means suitable for motor vehicles of Chapter 87 other than those of headings Nos. 87.07 and 87.11 and Tariff Code Nos. 8701—213 to 8701-285 inclusive, 8702-564, 8702-632, 8702-644, or 8703-142.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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, of base metal

Padlocks and parts thereof

Combination padlocks

8301-012

kg

—

Free

Other padlocks

8301-020

kg

(a)

60%

40%

12%

8%

Parts

Of combination padlocks

8301-028

kg

—

Free

Of other padlocks

8301-036

kg

(a)

60%

40%

12%

8%

Locks and parts thereof for vehicles

Locks

For railway rolling stock

8301-044

kg

—

Free

Suitable for motor vehicles

8301-052

kg

(d)

37.5%

Other locks

Combination locks

8301-056

kg

—

Free

Door locks

8301-060

kg

(a)

60%

40%

12%

8%

Other

8301-068

kg

—

Free

Parts

Of locks for railway rolling stock

8301-076

kg

—

Free

Of locks suitable for motor vehicles

8301-084

kg

(d)

37.5%

Other

Of combination locks

8301-088

kg

—

Free

Of door locks

8301-113

kg

(a)

60%

40%

12%

8%

Other

8301-121

kg

—

Free

Locks and parts thereof for furniture

Locks

8301-137

kg

—

Free

Parts

8301-145

kg

—

Free

83.01

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

83.01—contd.

Other locks and parts thereof

Combination locks, electrically operated locks and refrigerator locks

8301-153

kg

—

Free

Parts of the goods falling in Tariff Code No. 8301-153

8301-161

kg

—

Free

Other locks

Door locks and gate locks

8301-177

kg

(a)

60%

40%

12%

8%

Parts of the goods falling in Tariff Code No. 8301-177

8301-185

kg

(a)

60%

40%

12%

8%

Other locks

8301-215

kg

—

Free

Parts of the goods falling in Tariff Code No. 8301-215

8301-223

kg

—

Free

Frames incorporating locks, for handbags, trunks or the like

8301-231

kg

—

Free

Parts of the goods falling in Tariff Code No. 8301-231

8301-247

kg

—

Free

Keys, imported separately

For the goods falling in Tariff Code Nos. 8301-020, 8301-060 and 8301-177

8301-255

kg

(a)

60%

40%

12%

8%

For the goods falling in Tariff Code No. 8301-052

8301-263

kg

(d)

37.5%

Other

8301-279

kg

—

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

Automatic door closers

8302-116

kg

—

Free

Hinges of all types

Hook and eye hinges and parts therefor, of iron or steel, the following—

8302-124

kg

(a)

26.7%

8%

5.3%

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

Other hinges

8302-132

kg

—

Free

Spring catches

8302-140

kg

—

Free

Castors and runners

8302-148

kg

—

Free

Curtain, blind and portiere fittings

8302-156

kg

—

Free

Hat-racks, hat-pegs, brackets and the like

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

8302-164

kg

(a)

32%

9.6%

6.4%

Other brackets and the like for lavatory basins, kitchen sinks and the like, of cast iron

8302-172

kg

(a)

32%

9.6%

6.4%

Other

8302-180

kg

(a)

Free

Section IV

83.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

83.02—contd.

Espagnolette and casement bolts and fittings

8302-188

kg

—

Free

Other fittings, mountings and the like

For buildings (for example, for doors, windows, shutters, blinds or staircase)

Spring-loaded door latches; casement fasteners and striking plates therefor, casement stays and sash handles; hat and coat hooks; flush bolts, tower bolts and barrel bolts, 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, 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

8302-217

kg

(a)

60%

40%

12%

8%

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

8302-221

kg

(a)

32%

9.6%

6.4%

Other

8302-225

kg

—

Free

For furniture

Wardrobe hooks; flush bolts, tower bolts and barrel bolts, exceeding 3 inches in length, and receivers therefor, of non-ferrous metal

8302-233

kg

(a)

60%

40%

12%

8%

Other

8302-241

kg

—

Free

For trunks, caskets and the like

8302-257

kg

—

Free

Other

Coffin mountings

8302-265

kg

(a)

60%

40%

12%

8%

Fitting and mountings suitable for motor vehicles

8302-273

kg

(d)

37.5%

Other

8302-289

kg

—

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

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

8303-127

kg

(a)

36%

24%

7.2%

4.8%

Other

8303-139

kg

—

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

Trays, racks and paper files, of iron or steel wire

8304-413

kg

(a)

26.7%

8%

5.3%

Trays of tinplate or tinned plate

8304-421

kg

(a)

36%

24%

7.2%

4.8%

Other

8304-439

kg

(a)

60%

40%

12%

8%

83.05

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Staples

8305-515

kg

—

Free

Other

Fittings for files of the kind commonly known as suspension files

8305-523

kg & No.

(a)

40% or £0.02 the article*

20% or £0.0134 the article*

6% or £0.004 the article*

4% or £0.0027 the article*

Other

8305-539

kg

—

Free

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

Plated with silver or gold

Ashtrays of non-ferrous metal; articles of non-ferrous metal suitable for domestic or household use

Assembled and finished

8306-227

kg

(a)

48%

32%

9.6%

6.4%

Unassembled

8306-235

kg

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

Other

8306-243

kg

—

Free

Other

Of copper

Ashtrays; articles suitable for domestic or household use

Assembled or finished

8306-251

kg

(a)

48%

32%

9.6%

6.4%

Assembled and unplated

Hollow-ware; ashtrays

8306-267

kg

(a)

48%

32%

9.6%

6.4%

Other

8306-275

kg

—

Free

Unassembled

8306-283

kg

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

Other

8306-327

kg

—

Free

Other

Ash-trays of non-ferrous metal; articles of non-ferrous metal suitable for domestic or household use

Assembled and finished

8306-335

kg

(a)

48%

32%

9.6%

6.4%

Assembled and unplated

Hollow-ware; ashtrays

Of nickel, zinc or tin

8306-343

kg

(a)

48%

32%

9·6%

6·4%

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

Section XV

83.06

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

83.06Other—contd.

Other—contd.

Ash-trays, etc.—contd.

Assembled and unplated —contd.

Hollow-ware, etc.—contd.

Of aluminium

8306-351

kg

(a)

40%

12%

8%

Other

8306-367

kg

—

Free

Other

8306-375

kg

—

Free

Unassembled

8306-383

kg

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

Other

Articles suitable for domestic use of wrought iron

Assembled

8306-415

kg

(a)

36%

24%

7.2%

4.8%

Unassembled

8306-423

kg

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

Other

8306-429

kg

—

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 magnetic lamps, and other articles falling within chapter 85 except heading No. 85.22)

Electric fixtures and fittings

Suitable for domestic use

For fluorescent lighting

8307-316

kg

(a)

48%

32%

9.6%

6.4%

Where fixtures and fittings falling in Tariff Code No. 8307-316 include one or more than one fluorescent tube of a type classified in Tariff Code No. 8520-353, the following rate of duty is chargeable on each such fluorescent tube

48% or £0.30 each*

32% or £0.20 each*

9.6% or £0.06 each*

For other electric lighting

8307-332

kg

(c)

32.4%

21.6%

7.2%

4.8%

For exterior lighting

For fluorescent lighting, not falling in Tariff Code No. 8307-316

8307-340

kg

(a)

48%

32%

9.6%

6.4%

Where fixtures and fittings falling in Tariff Code No. 8307-340 include one or more than one fluorescent tube of a type classified in Tariff Code No. 8520-353, the following rate of duty is chargeable on each such fluorescent tube

48% or £0.30 each*

32% or £0.20 each*

9.6% or £0.06 each*

Other, not falling in Tariff Code No. 8307-332

8307-348

kg

—

Free

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

83.07

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

83.07Electric fixtures, etc.—contd.

Other

For fluorescent lighting

8307-356

kg

(a)

48%

32%

9.6%

6.4%

Where fixtures and fittings falling in Tariff Code No. 8307-356 include one or more than one fluorescent tube of a type classified in Tariff Code No. 8520-353, the following rate of duty is chargeable on each such fluorescent tube

48% or £0.30 each*

32% or £0.20 each*

9.6% or £0.06 each*

Other

8307-364

kg

—

Free

Non-electric fixtures and fittings

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

8307-372

kg

(a)

32.4%

21.6%

7.2%

4.8%

Other

8307-380

kg

—

Free

Parts

Of the goods falling in Tariff Code No. 8307-316, 8307-340 and 8307-356

8307-388

kg

(a)

48%

32%

9.6%

6.4%

Of the goods falling in Tariff Code No. 8307-332

8307-417

kg

(c)

32.4%

21.6%

7.2%

4.8%

Of the goods falling in Tariff Code No. 8307-348 and 8307-364

8307-425

kg

—

Free

Of the goods falling in Tariff Code No. 8307-372

8307-433

kg

(a)

32.4%

21.6%

7.2%

4.8%

Of the goods falling in Tariff Code No. 8307-380

8307-449

kg

—

Free

83.08 Flexible tubing and piping, of base metal

Of iron or steel

8308-427

kg

—

Free

Of other base metals

8308-439

kg

—

Free

83.09 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, 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

Hooks, eyes, eyelets and similar articles, mounted on strips of textile material

8309-613

kg

—

Free

Other

Hooks, eyes, eyelets and similar articles

8309-621

kg

—

Free

Tubular and bifurcated rivets

8309-637

kg

—

Free

Other

8309-649

kg

—

Free

83.10 Beads and spangles, of base metal

8310-000

kg

—

Free

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

Section XV

83.11

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Bells not less than 9 inches in diameter, measured externally at the mouth

8311-013

kg

(a)

40%

12%

8%

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

8311-021

kg

(a)

48%

32%

9·6%

6·4%

Other

8311-039

kg

—

Free

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

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

8312-115

kg

(a)

48%

32%

9·6%

6·4%

Other

8312-129

kg

—

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. Capsules of aluminum or lead

I. Capsules of aluminum of a maximum diameter of 21 mm, with or without an internal rubber seal, but not combined with other materials

Capsules suitable for use as covers for the closed mouths of bottles or other containers

8313-318

kg

(a)

40%

26·7%

8%

5·3%

Other

8313-326

kg

—

Free

II. Other

Aluminum capsules suitable for use as covers for the closed mouths of bottles or other containers

8313-334

kg

(a) valign="top"

40%

26·7%

8%

5·3%

Other

8313-342

kg

—

Free

B. Other

Lids for bottles and jars, of aluminum

Crown corks

8313-350

kg

(a)

40%

12%

8%

Other

8313-358

kg

(a)

40%

12%

8%

Crown corks other than those falling in Tariff Code No. 8313-350

8313-366

kg

(a)

16%

Nil

Sealing and packing accessories of wire

8313-374

kg

—

Free

Other

8313-389

kg

—

Free

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

Of non-ferrous base metals, not engraved

8314-615

kg

(a)

60%

40%

12%

8%

Other

8314-629

kg

(a)

60%

40%

12%

8%

83.15

Section XV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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 cored with steel and coated with refractory material

8315-017

kg

(a)

30%

20%

6%

4%

B. Other

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

8315-025

kg

(a)

30%

20%

6%

4%

Other

Of iron or steel

8315-033

kg

—

Free

Other

8315-049

kg

—

Free

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 used 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, cores, reels and similar supports, of any material (for example, 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) Precious or semi-precious stones (natural, synthetic or reconstructed of heading No. 71.02 or 71.03, or articles wholly of such stones of heading No. 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 bolts 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 tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59, or heading No. 68.04 or 69.09); or

(o) Articles falling within Chapter 97.

2.—Subject to Note 1 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 No. 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 machine of that kind or in heading No. 84.38, 84.48 or 84.55, as appropriate. However, goods which are equally suitable for use principally with the goods of headings Nos. 85.13 and 85.15 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.—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.

4.—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. The weight of such motors and transmission, conveyor or elevator belts is to be included in the weight specified in the schedule.

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

Additional Notes

1.—Tools necessary for the assembly or maintenance of machines are to be classified with those machines if important with them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal equipment of the machines and are normally sold with them.

2.—Should the Customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses and essential characteristics and, in respect of a disassembled machine, an assembly plan and a list of the contents of the various packages.

3.—The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.

4.—Cases, boxes and similar containers imported with articles of this Section 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.—Tractors coupled, even by means of special devices, to machines, apparatus or appliances, falling within this Section are in all cases to be separately classified (heading No. 87.01).

Section XVI

84

Chapter 84

BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes

1.—This 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 headings 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) Tools for working in the hand of heading No. 85.05 or electro-mechanical domestic appliances of heading No. 85.06.

2.—Subject to the operation of Notes 3 and 4 to Section XVI, a machine or appliance which answers to a 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 (heading No. 84.28);

(b) Grain dampening machines (heading No. 84.29);

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

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

(e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

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

(a) Sewing machines for closing bags or similar containers (heading No. 84.41); or

(b) Office machinery of heading No. 84.54.

3.—(A) For the purposes of heading No. 84.53, the expression "automatic data processing machines" means

(a) Digital machines having storages capable of storing not only the processing program or programs and the data to be processed but also a program for translating the formal programming language in which the programs are written into machine language. These machines must have a main storage which is directly accessible for the execution of a program and which has a capacity at least sufficient to store those parts of the processing and translating programs and the data immediately necessary for the current processing run. They must also be able themselves, on the basis of the instructions contained in the initial program, to modify, by logical decision, its execution during the processing run;

(b) Analogue machines, capable of stimulating mathematical models and comprising at least; analogue elements, control elements and programming elements;

(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately-housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions

(a) it is connectable to the central processing unit either directly or through one or more other units;

(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).

Such units imported separately are also to be classified in heading No. 84.53.

4.—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 1% or by more than 0·05 mm, whichever is less. Other steel balls are to be classified under heading No. 73.40.

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

Subject to Note 2 to this Chapter and Note 3 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 metal wire, textile yarn or any other material or from a combination of such materials.

Additional Notes

1.—For the purposes of subheading 84.06 A, the expression "aircraft engines" shall apply only to engines designed for fitting with an airscrew or rotor.

2.—For the purposes of subheading 84.45 C VI (a), the expression "micrometric adjusting system" shall mean any device allowing the determination or setting to at least 1/100th (0·01) mm of the movement of an important element of a machine, such as the table, the spindle or the grinding head.

3.—For the purposes of subheading 84.45 C VII, the expression "jig boring machines" shall be taken to apply only to machine-tools which

(a) carry out one or more machine operations on the co-ordinate principle; and

(b) are of such precision that any error in the travel of the work holder table and of the tool holder does not exceed 0·005 mm.

4.—(EURATOM) The term "nuclear reactors" (subheading 84.59 B) covers all the apparatus and appliances inside the area screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus and appliances forming a while with the parts contained inside the screen (inter alia, control rods and their operating mechanism, provided these form a whole with the control rods or with other parts inside the screen).

Additional Notes (Ireland)

1.—For the purposes of this Chapter, the expression "suitable for motor vehicles" means suitable for motor vehicles of Chapter 87 other than those of heading Nos. 87.07 and 87.11 and Tariff Code Nos. 8701-213 to 8701-285 inclusive, 8702-564, 8702-632, 8702-644, or 8703-142.

2.—Special Provision relating to certain Brewing Apparatus

Where it is shown to the satisfaction of the Revenue Commissioners that any article of Tariff Code No. 8417-153, 8417-173, 8417-220, 8417-236, 8417-252, 8430-577, 8459-348, or 8459-612, is being or has been imported for use by a brewer in the production 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 such duty paid thereon at importation.

Section XVI

84.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

Watertube boilers

8401-212

kg

—

Free

Firetube boilers

8401-216

kg

—

Free

Other boilers

8401-220

kg

—

Free

Parts

8401-229

kg

—

Free

84.02 Auxiliary plant for use with boilers of heading No. 84.01 (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units

Auxiliary plant for use with steam and other vapour generating boilers

8402-236

kg

—

Free

Condensers for vapour engines and power units

8402-240

kg

—

Free

Parts

8402-249

kg

—

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

8403-000

kg

—

Free

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

8404-000

kg

—

Free

84.05 Steam and other vapour power units, not incorporating boilers

Piston-valve engines (reciprocating)

8405-250

kg

—

Free

Steam turbines

8405-264

kg

—

Free

Parts

8405-269

kg

—

Free

84.06 Internal combustion piston engines

A. Aircraft engines as defined in Additional Note 1 to this Chapter, of a power of

I. 400 metric hp. or less

8406-116

kg & No.

—

Free

II. More than 400 metric hp.

8406-120

kg & No.

—

Free

B. Outboard motors

8406-124

kg & No.

—

Free

C. Other engines

I. Spark ignition engines of a cylinder capacity of

(a) 250 cc

50 cc or less

Suitable for motor vehicles

8406-128

kg & No.

(d)

37·5%

Other

8406-132

kg & No.

—

Free

84.06

Section XVI

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

84.06 C I

(a)—contd.

Over 50 cc and not exceeding 250 cc

Suitable for motor vehicles

8406-136

kg & No.

(d)

37·5%

Other

8406-140

kg & No.

—

Free

(b) More than 250 cc

ISB SI

Reg. 5 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

5. Pineapple juice

(aa) With an added sugar content exceeding 30% by weight

Prepared for consumption as a beverage without dilution

2007-445

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-447

cwt. & gal.

(b)

£·1042 per gal.

(bb) With an added sugar content of 30% or less by weight

Prepared for consumption as a beverage without dilution

2007-451

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-453

cwt. & gal.

(b)

£·1042 per gal.

(cc) Not containing added sugar

Prepared for consumption as a beverage without dilution

2007-455

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

Sweetened

2007-457

cwt. & gal.

(b)

£·1042 per gal.

Unsweetened

2007-461

cwt.

—

Free

ISB SI

Reg. 6 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

6. Tomato juice

(aa) With an added sugar content exceeding 30% by weight

Prepared for consumption as a beverage without dilution

2007-463

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-465

cwt. & gal.

(b)

£·1042 per gal.

20.07

Section IV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

20.07 B II (b) 6—contd.

(bb) With an added sugar content of 30% or less by weight

Prepared for consumption as a beverage without dilution

2007-467

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-471

cwt. & gal.

(b)

£·1042 per gal.

(cc) Not containing added sugar

Prepared for consumption as a beverage without dilution

2007-473

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

Sweetened

2007-475

cwt. & gal.

(b)

£·1042 per gal.

Unsweetened

2007-477

cwt.

—

Free

ISB SI

Reg. 7 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

7. Other fruit and vegetable juices

(aa) With an added sugar content exceeding 30% by weight

Prepared for consumption as a beverage without dilution

2007-481

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-483

cwt. & gal.

(b)

£·1042 per gal.

(bb) With an added sugar content of 30% or less by weight

Prepared for consumption as a beverage without dilution

2007-485

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-487

cwt. & gal.

(b)

£·1042 per gal.

(cc) Not containing added sugar

Prepared for consumption as a beverage without dilution

2007-513

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

Sweetened

2007-515

cwt. & gal.

(b)

£·1042 per gal.

Unsweetened

Juice of plums (including damsons, prunes, greengages and mirabelles), cherries, strawberries, raspberries, loganberries, currants and gooseberries

2007-517

lb.

(b)

£·0125 per lb.

Nil

Other

2007-521

cwt.

—

Free

Section IV

20.07

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

20.07 B II (b)—contd.

ISB SI

Reg. 8 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

8. Mixtures

(aa) Of citrus fruit juices and pineapple juice

ISB SI

Reg. 9 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

9. Whenever "(d)" is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, 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 12·5% 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.

ISB SI

Reg. 10 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

10. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraphs 6, 8 and 12 of this Order may be exercised by the Minister for Industry and Commerce.

ISB SI

Reg. 11 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

11. With an added sugar content exceeding 30% by weight

Prepared for consumption as a beverage without dilution

2007-541

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-543

cwt. & gal.

(b)

£·1042 per gal.

ISB SI

Reg. 12 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

12. Whenever "(e)" is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, 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, upon payment of the said duty at a rate less than the rate ordinarily chargeable but not less than 20% 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.

ISB SI

Reg. 13 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

13. Whenever "(h)" is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, 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, without payment of the specified duty or on payment of such duty at the rate of an amount equal to 15% of the value of the goods, of any goods chargeable with such 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.

ISB SI

Reg. 14 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

14. Notwithstanding anything contained in paragraphs 6 to 9 and paragraph 12 of this Order, where a rate of duty is expressed in the fifth, sixth, seventh, eighth or ninth 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. 15 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

15. 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.

16.

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 code number 0401-431, 0401-455, 0401-471, 0401-512, 0401-528, 0401-536, 0401-552, 0401-569, 0402-222, 0402-238, 0402-246, 0402-262, 0402-372, 0402-388, 0402-429, 0704-239, 1106-524, 1106-540, 1106-569, 1902-026, 1902-028, 1902-056, 1902-058, 1902-072, 1902-074, 1902-088, 1902-116, 1902-144, 1902-146, 1902-160, 1902-162, 1902-218, 1902-220, 1902-234, 1902-236, 1902-264, 1902-266, 1902-280, 1902-282, 1902-337, 1902-341, 1902-357, 1902-361, 1902-416, 1902-418, 1902-432, 1902-434, 1902-458, 1902-460, 1902-488, 1902-514, 2001-640, 2001-642, 2001-644, 2002-016, 2002-022, 2002-028, 2002-034, 2002-038, 2002-044, 2002-050, 2002-056, 2002-066, 2002-069, 3502-016, 3502-024, 3502-040, 3502-056, 4901-126, 4901-134, 4901-142, 4901-150, 4901-158 or 4901-166, or at tariff heading number 04·05, 07·01, 07·02, 07·03, 07·06, 11·05, 49·02 or 49·03.

ISB SI

Reg. 17 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

17. Notwithstanding the provisions of

section 24

of the

Finance Act, 1933

, or any provision relating to drawback in the Customs Acts, it shall be lawful for the Revenue Commissioners to withhold drawback in respect of yarns used in the manufacture in the State of fabrics mentioned in the Schedule at tariff heading No. 53.11, 60.01 or 60.06 and in respect of which a certificate has been issued at the request of the exporter of the said fabrics from the State by an officer of Customs and Excise that drawback has not been and will not be granted.

18.—(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 gross 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 code number 3003-384 or 3003-586 and tariff heading number 38.11,

(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 customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net) and the gross weight of the package is under seven pounds, a duty of customs at the following rates, that is to say—

(i) in case the gross weight of the package does not exceed two pounds, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pound or fraction of a pound of the gross weight of the package,

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is 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, £0·0067 per package, and

(ii) in any other case, £0·0033 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 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 customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·0033 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·0033 on every pint or fraction of a pint of the content of the said package.

(5) Where on importation a package is shown to the satisfaction of the Revenue Commissioners to have been consigned from the United Kingdom and to contain only goods grown, produced or manufactured in the United Kingdom, 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 customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·001 on every pint or fraction of a pint of the content of the said package.

(6) 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.

(7) 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 grown, 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.

(8) For the purposes of this paragraph—

(a) a portion of cheese wrapped only in tinfoil and not exceeding two ounces in gross 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.

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

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

(a) goods (including fixtures and fittings but excluding hollow-ware and fixtures and fittings for interior lighting) which are made of electroplated 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 30% of the value of the goods.

(2) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in Canada, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 20% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(3) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 6% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

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

20.—(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 £0·02 for every dozen or part of a dozen such bottles or jars.

(2) Where on importation the contents of a glass bottle or glass jar chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom and it is shown in a similar manner that the said glass bottle or glass jar has been consigned from the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said bottles or jars at the rate of £0·006 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph (1).

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

21.—(1) Subject to subparagraph (2) of this paragraph, 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 code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.

(2) Where at importation perry mentioned in the first column of the Schedule at tariff code number 2207-262, 2207-434 or 2207-635 is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duties of customs imposed by the said section 3 as applied by subparagraph (1) of this paragraph shall be charged, levied and paid on the said perry at the rate of £3·813 the gallon computed at proof.

22.—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 code number (other than tariff code number 6301-126 or 6301-134) 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 whichever of the following rates is appropriate, that is to say—

(

a

) in the case of an article which, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, at the rate of an amount equal to 6% of the value of the article, and

(

b

) in any other case, at the rate of an amount equal to 20 % of the value of the article

in lieu of the rate specified in the fifth, sixth, seventh, eighth or ninth column, as the case may be, of the Schedule at that tariff code number.

23.—(1) This paragraph applies to imported goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) which contain spirits as a part or ingredient thereof and are manufactured in, and consigned from, the United Kingdom.

(2) The duties of customs on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which this paragraph applies in respect of the quantity of spirits contained in those goods shall, subject to such conditions as the Revenue Commissioners may think fit to impose, be charged, levied and paid, on goods to which this paragraph applies, at the rate of £3·576 the gallon computed at proof.

(3) Nothing in this paragraph shall operate to prejudice or affect the rates of duty chargeable under section 4 of the Finance Act, 1920, on spirits used in medical preparations or for scientific purposes.

24.—(1) This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff code number 2207-214, 2207-337 or 2207-482 in the Schedule.

(2) In lieu of the duty of customs imposed by

section 27

(2) of the

Finance Act, 1971

(No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph (2) of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on everythirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subparagraph (2) of this paragraph or in the case of beer on which drawback under subparagraph (3) of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5)

Section 24

of the

Finance Act, 1933

(No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

25.

Section 28

of the

Finance Act, 1971

, (No. 23 of 1971), shall have effect as if—

(a) for the several rates specified in Part II of the First Schedule to that Act there were substituted the following rates :—

Description of Spirits

United Kingdom Rate

£

For every gallon of Perfumed Spirits

24·596

For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

20·753

For every gallon computed proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits

15·373

(b) paragraphs (a) and (b) of subsection (2) were deleted, and

(c) ", other than spirits mentioned in subsection (2) of this section," in paragraph (a) of subsection (3) were deleted.

26.—(1) This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be—

(i) crude hydrocarbon oils extracted in and consigned from the United Kingdom, or

(ii) hydrocarbon oils refined in and consigned from the United Kingdom.

(2)

Section 36

of the

Finance Act, 1969

(No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if—

(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

27.—(1) Part I of the Second Schedule to the

Finance Act, 1969

, shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.

(2) Part III of the Second Schedule to the

Finance Act, 1969

, shall have effect as if for the several rates specified therein there were substituted the following rates

Full

Preferential

£

Manufactured:—

cigars

the lb.

4·773

4·566

cigarettes

" "

4·671

4·47

cavendish or negrohead

" "

4·747

4·541

cavendish or negrohead manufactured in bond

" "

4·721

4·516

reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture

" "

4·418

reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture

" "

4·618

other manufactured tobacco:—

hard pressed tobacco

" "

3·828

3·627

other pipe tobacco

" "

4·502

4·301

other manufactured tobacco

" "

4·659

4·458

snuff containing more than 13 per cent. by weight of moisture

" "

4.641

4.441

snuff containing 13 per cent. or less by weight of moisture

" "

4·747

4·541

(3) Part IV of the Second Schedule to the

Finance Act, 1969

, shall have effect as if for the several rates specified therein there were substituted the following rates

£

Unmanufactured

containing 10 per cent. or more by weight of moisture

the lb.

4·416

containing less than 10 per cent. by weight of moisture

" "

4·616

Manufactured

cavendish or negrohead manufactured in bond

" "

4·516

28.—(1) This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

(2) Part I of the Second Schedule to the

Finance Act, 1969

, shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27 (1) of this Order).

29.—The

Finance Act, 1969

, shall have effect as if—

(a) the following subsection were added to section 37

"(5) In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip.",

(b) the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Part I of the Second Schedule after "cavendish or negrohead manufactured in bond". .

"reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture

the lb.

£4·418

"reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture

the lb.

£4·618

£4.618"

(c) for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" in section 37 (3) (a) the following were substituted : "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972, and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number."

ISB SI

Reg. 22 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

22. With an added sugar content of 30% or less by weight

Prepared for consumption as a beverage without dilution

2007-545

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

2007-547

cwt. & gal.

(b)

£·1042 per gal.

ISB SI

Reg. 30 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

30. Part IV of the Third Schedule to the

Finance Act, 1969

, shall have effect as if for the several rates specified therein there were substituted the following rates

Description of Wine

Rate of Duty

£

Irish Wine

Not exceeding 25° of proof spirit

0·797 the gallon

Exceeding 25° but not exceeding 30° of proof spirit

0·867 " "

Exceeding 30° of proof spirit

1·178 " "

31.—(1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(2) Section 39 of and the Third Schedule to the

Finance Act, 1969

, shall have effect, in respect of wine to which this paragraph applies, as if—

(a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table :—

Description of Wine

Rate of Duty

£

Still Wine

Not exceeding 25° of proof spirit

Not in bottle

the gallon

0·902

In bottle

" "

0·932

Exceeding 25° but not exceeding 30° of proof spirit

Not in bottle

" "

1·01

In bottle

" "

1·07

Exceeding 30° of proof spirit

Not in bottle

" "

1·477

In bottle

" "

1·537

Sparkling Wine

" "

2·077

Wine exceeding 42° of proof spirit

An additional duty for every degree or fraction of a degree above 42° of proof spirit

" "

0·141

and

(b) subsection (3) and Part II of the Third Schedule were deleted.

ISB SI

Reg. 32 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

32. Section 28 (3) (a) of the

Finance Act, 1971

, and

section 1

(2) of the

Immature Spirits (Restriction) Act, 1972

, shall have effect as if for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" there were substituted "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972".

ISB SI

Reg. 33 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

33. Not containing added sugar

Prepared for consumption as a beverage without dilution

2007-551

cwt. & gal.

—

£·0909 per gal.

£·0793 per gal.

Other

Sweetened

2007-553

cwt. & gal.

(b)

£·1042 per gal.

20.07

Section IV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

20.07 B II (b) 8 (bb) 33 Other—contd.

Unsweetened

Of juices of plums (including damsons, prunes, greengages and mirabelles), cherries, strawberries, raspberries, loganberries, currants and gooseberries

2007-555

lb.

(b)

£·0125 per gal.

Nil

Other

2007-569

cwt.

—

Free

Section IV

21.01

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) Spices and other products of headings Nos. 09.04 to 09.10; or

(d) Yeast put up as a medicament and other products of heading No. 30.03.

2.—Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No. 21.02.

3.—For the purposes of heading No. 21.05, the expressionhomogenised composite food preparation" means preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenised mixture of two or more basic ingredients such as meat (including meat offal), fish, vegetables and fruit. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients other than meat, offal or fish.

Additional Note

For the purposes of subheading 21.07 E, the termcheese Foundues" shall be taken to mean preparations containing 12% or more but less than 18% of milkfats and made from melted cheese (Emmenthaler and Gruyére exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less. Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in the conditions laid down by the competent authorities of the European Communities.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof

A. Roasted chicory and other roasted coffee substitutes

I. Roasted chicory

2101-027

cwt.

(a)

30%

20%

6%

II. Other

2101-043

cwt.

—

Free

B. Extracts, essences and concentrates of the products described under subheading A

I. Of roasted chicory

Sweetened

2101-051

lb.

(a)

30% plus £·008 per lb.

20% plus £·008 per lb.

6% plus £·002 per lb.

Unsweetened

2101-067

cwt.

(a)

30%

20%

6%

II. Other

2101-079

cwt.

—

Free

21.02 Extracts, essences or concentrates, of coffee, tea or mate; preparations with a basis of those extracts, essences or concentrates

A. Extracts, essences or concentrates of coffee; preparations with a basis of those extracts, essences or concentrates

Sweetened

2102-416

lb.

(a)†

30% plus £·008 per lb.

20% plus £·008 per lb.

6% plus £·002 per lb.

Unsweetened

2102-424

cwt.

(a)

30%

20%

6%

B. Extracts, essences or concentrates of tea or mate; preparations with a basis of those extracts, essences or concentrates

2102-439

cwt.

—

Free

21.03

Section IV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.03 Mustard flour and prepared mustard

A. Mustard flour in immediate packings of a net capacity

I. Of 1 kg or less

2103-218

cwt.

—

Free

II. Of more than 1 kg

2103-226

cwt.

—

Free

B. Prepared mustard

Liquid and quasi-liquid preparations

2103-234

lb.

(a)

£·06 per lb.

£·018 per lb.

Other

2103-249

cwt.

—

Free

21.04 Sauces; mixed condiments and mixed seasonings

A. Mango chutney, liquid

2104-514

lb.

(a)

£·06 per lb.

£·018 per lb.

B. Other

Liquid and quasi-liquid preparations

2104-522

lb.

(a)

£·06 per lb.

£·018 per lb.

Other

Sweetened

2104-530

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

2104-539

cwt.

—

Free

21.05 Soups and broths in liquid, solid or powder form; homogenised composite food preparations

A. Soups and broths in liquid, solid or powder form

Dried

Vegetable soups and broths

In this or cans

2105-013

cwt.

(b)

£3.36 per cwt.

Other

2105-021

cwt.

(b)

40%

26.7%

Meat soups and broths

In tins or cans

2105-037

cwt.

(b)

£3.36 per cwt.

£1.008 per cwt.

Other

2105-045

cwt.

(b)

48%

32%

9.6%

Other

2105-053

cwt.

(b)

£3.36 per cwt.

£1.008 per cwt.

Other

Vegetable soups and broths

In tins or cans

2105-061

cwt.

(b)

£3.36 per cwt.

Other

2105-077

cwt.

(b)

40%

26.7%

Section IV

21.05

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.05A Other—contd.

Meat soups and broths

In tins or cans

2105-085

cwt.

(b)

£3.36 per cwt.

£1.008 per cwt.

Other

2105-116

cwt.

(b)

48%

32%

9.6%

Other

2105-124

cwt.

(b)

£3.36 per cwt.

£1.008 per cwt.

B. Homogenised composite food preparations

Preparations containing dried milk

2105-132

lb.

(b)

£·01 per lb.

Other

Sweetened preparations

If the customary trade unit of quantity is reckoned by weight

2105-140

lb.

—

£·008 per lb.

£·002 per lb.

If the customary trade unit of quantity is reckoned by measure

2105-148

cwt. & gal.

—

£·083 per gal.

£·025 per gal.

Unsweetened preparations

Made from or containing wheat or any product of wheat

2105-156

cwt.

(b)

60%

40%

12%

Other

2105-169

cwt.

—

Free

21.06 Natural yeasts (active or inactive); prepared baking powders

A. Active natural yeasts

I. Culture yeast

2106-617

cwt.

(a)

£1.44 per cwt.

£·0432 per cwt.

II. Bakers' yeast

(a) Dried

2106-625

cwt.

(a)

£1.44 per cwt.

£·432 per cwt.

(b) Other

2106-633

cwt.

(a)

£1.44 per cwt.

£·432 per cwt.

III. Other

2106-641

cwt.

(a)

£1.44 per cwt.

£·432 per cwt.

B. Inactive natural yeasts

I. In tablet, cube or similar form or in immediate packings of a net capacity of 1 kg or less

2106-657

cwt.

(a)

£1.44 per cwt.

£·432 per cwt.

II. Other

2106-665

cwt.

(a)

£1.44 per cwt.

£·432 per cwt.

C. Prepared baking powders

Baking powders (including flour improvers) which contain an acid sodium phosphate or acid calcium phosphate

2106-673

cwt.

(a)

26.7%

8%

Other

2106-689

cwt.

—

Free

21.07

Section IV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.07 Food preparations not elsewhere specified or included

A. Cereals in grain or ear form, pre-cooked or otherwise prepared

I. Maize

Put up for use as vegetables

2107-012

cwt.

(b)

40%

26.7%

8%

Other

Sweetened

2107-014

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

2107-015

cwt.

—

Free

II. Rice

Put up for use as vegetables

2107-017

cwt.

(b)

40%

26.7%

8%

Other

Sweetened

2107-018

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

2107-020

cwt.

—

Free

III. Other

Put up for use as vegetables

2107-021

cwt.

(b)

40%

26.7%

8%

Other

Sweetened

2107-023

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

Made from or containing wheat or any product of wheat

2107-024

cwt.

(a)

60%

40%

12%

Other

2107-026

cwt.

—

Free

B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked; the foregoing preparation, stuffed, whether or not cooked

I. Not stuffed, cooked

Containing dried milk

2107-027

lb.

(b)

£·01 per lb.

Other

Made from or containing wheat or any product of wheat

2107-028

cwt.

(a)

60%

40%

12%

Other

2107-030

cwt.

—

Free

II. Stuffed

(a) Cooked

Containing dried milk

2107-031

lb.

(b)

£·01

Section IV

21.07

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.07 B II (a)—contd.

Other

Sweetened

2107-032

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

Made from or containing wheat or any product of wheat

2107-033

cwt.

(a)

60%

40%

12%

Other

2107-034

cwt.

—

Free

(b) Other

Containing dried milk

2107-035

lb.

(b)

£·01 per lb.

Other

Sweetened

2107-036

lb.

—

£·008 per lb.

£·002 per lb.

Unsweetened

Made from or containing wheat or any product of wheat

2107-037

cwt.

(a)

60%

40%

12%

Other

2107-038

cwt.

—

Free

C. Ice-cream (not including ice-cream powder), and other ices

I. Containing no milkfats or containing less than 3% by weight of such fats

Containing dried milk

2107-040

lb.

(b)

£·01 per lb.

Other

If the customary trade unit of quantity is reckoned by weight

2107-041

lb.

—

£·008 per lb.

£·002 per lb.

If the customary trade unit of quantity is reckoned by measure

2107-043

cwt. & gal.

—

£·083 per gal.

£·025 per gal.

II. Containing by weight of milkfats

(a) 3% or more but less than 7%

Containing dried milk

2107-044

lb.

(b)

£·01 per lb.

Other

If the customary trade unit of quantity is reckoned by weight

2107-046

lb.

—

£·008 per lb.

£·002 per lb.

If the customary trade unit of quantity is reckoned by measure

2107-047

cwt. & gal.

—

£·083 per gal.

£·025 per gal.

(b) 7% or more

Containing dried milk

2107-048

lb.

(b)

£·01 per lb.

Other

If the customary trade unit of quantity is reckoned by weight

2107-050

lb.

—

£·008 per lb.

£·002 per lb.

If the customary trade unit of quantity is reckoned by measure

2107-051

cwt. & gal.

—

£·083 per gal.

£·025 per gal.

21.07

Section IV

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

21.07—contd.

D. Prepared yoghourt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary purposes

I. Prepared yoghourt

(a) In powder form, containing by weight of milkfats

ISB SI

Reg. 35 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

35. 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.

36.—(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 12·5% of the value of the goods, and

(b) in any other case, an amount equal to 17·5% of the value of the goods,

in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth 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 code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184,4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.

(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 or tariff code 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 or tariff code number at the appropriate rate mentioned in the fifth, sixth, seventh, eighth or ninth column (as the case may be) of the Schedule at that tariff heading number or tariff code 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.

37.—(1) The dutiable weight, in the case of goods chargeable by weight, except in so far as it relates to the charging of duty under paragraph 18 of this Order, and the weights used as criteria to define certain headings or subheadings, shall be taken to be

(a) in the case of a reference to gross weight, the aggregate weight of the goods and of all packings thereof;

(b) in the case of a reference to net weight or to weight without qualification, the weight of the goods themselves without packing of any kind.

(2) For the purposes of this paragraph "packing" means any external or internal containers, holders, wrappings or supports, other than transport devices (such as transport containers), tarpaulins, tackle or ancillary transport equipment.

ISB SI

Reg. 38 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

38. The following are hereby revoked :—

(a) Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (

S.I. No. 132 of 1966

);

(b) Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 (

S.I. No. 191 of 1971

);

(c) Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 (

S.I. No. 349 of 1971

); and

(d) Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 (

S.I. No. 152 of 1972

).

ISB SI

Reg. 39 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. Open official source

39. 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.

PART 3

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

Section I—Live Animals ; Animal Products

Chapter

Page

1

Live Animals

4

2

Meat and edible meat offals

8

3

Fish, crustaceans and molluscs

21

4

Dairy produce ; birds' eggs ; natural honey ; edible products of animal origin, not elsewhere specified or included

30

5

Products of animal origin, not elsewhere specified or included

37

Section II—Vegetable Products

6

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

39

7

Edible vegetables and certain roots and tubers

41

8

Edible fruit and nuts ; peel of melons or citrus fruit

48

9

Coffee, tea, maté and spices

58

10

Cereals

63

11

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

65

12

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

71

13

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

74

14

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

76

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

77

Section IV—Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco

16

Preparations of meat, of fish, of crustaceans or molluscs

84

17

Sugars and sugar confectionery

92

18

Cocoa and cocoa preparations

96

19

Preparations of cereals, flour or starch; pastrycooks' products

99

20

Preparations of vegetables, fruit or other parts of plants

126

21

Miscellaneous edible preparations

159

22

Beverages, spirits and vinegar

195

23

Residues and waste from the food industries; prepared animal fodder

220

24

Tobacco

230

Section V—Mineral Products

25

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

233

26

Metallic ores, slag and ash

240

27

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

242

Section VI—Products and Chemical and Allied Industries

Section Notes

254

28

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

254

29

Organic chemicals

267

30

Pharmaceutical products

289

31

Fertilisers

297

32

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

301

33

Essential oils and resinoids; perfumery, cosmetics and toilet preparations

305

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"

309

35

Albuminoidal substances; glues

311

36

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

315

37

Photographic and cinematographic goods

316

38

Miscellaneous chemical products

320

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

327

40

Rubber, synthetic rubber, factice, and articles thereof

352

Section VIII—Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery 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

360

42

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

366

43

Furskins and artificial fur; manufactures thereof

369

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

371

45

Cork and articles of cork

380

46

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

381

Section X—Paper-Making Material; Paper and Paperboard and Articles thereof

47

Paper-making material

383

48

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

385

49

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

404

Section XI—Textiles and Textile Articles

Section Notes

408

50

Silk and waste silk

410

51

Man-made fibres (continuous)

417

52

Metallised textiles

430

53

Wool and other animal hair

431

54

Flax and ramie

442

55

Cotton

446

56

Man-made fibres (discontinuous)

463

57

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

477

58

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

482

59

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

501

60

Knitted and crocheted goods

519

61

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

533

62

S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

Table of Provisions (24)

Statutory Text (24 Articles)

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