S.I. No. 341/1973 - Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.

1. This Order may be cited as the Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.

2. This order shall come into operation on the 1st day of January, 1974.

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

4. In this Order

"Article 2" means Article 2 of either of the following Agreements, namely, the Agreement between the European Economic Community and the Arab Republic of Egypt signed at Brussels on the 18th day of December, 1972, or the Agreement between the European Economic Community and the Republic of Finland signed at Brussels on the 5th day of October, 1973;

"the Protocol" means the Protocol laying down certain provisions relating to the Agreement between the European Economic Community and the Arab Republic of Egypt signed at Brussels on the 19th day of December, 1972;

"the Order of 1970" means the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 (

S.I. No. 268 of 1970

);

"the Order of 1972" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (

S.I. No. 220 of 1972

).

5.

Section 4

(3) of the

Finance Act, 1962

(No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2 and the Protocol apply, as if, for the rates of £1.020 and £0.758 specified therein, there were substituted the rates of £0.994 and £0.737, respectively.

6.

Section 36

of the

Finance Act, 1969

(No. 21 of 1969), as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 of the Agreement between the European Economic Community and the Republic of Finland applies, as if—

(

a

) for the rate of £0.2117 specified in subsection (2) there were substituted a rate of £0.2075, and

(

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.

7. The Order of 1972 is hereby amended by—

(

a

) the insertion in the first and second columns of the table at paragraph 3 (1) of that Order of the following: "hl/hectolitre",

(

b

) the substitution for the material at paragraph 5 (

e

) of that Order of the following—

"(

e

) where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (

a

) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, Northern Ireland.",

(

c

) the substitution, for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in column (1) in the Schedule to this Order of the rates specified in columns (2) and (3), respectively, opposite the mention in the said column (1) of that tariff code number, and

(

d

) the deletion of the Annex to the Schedule.

SCHEDULE

Tariff Code No

United Kingdom Rate

Northern Ireland Rate

Tariff Code No

United Kingdom Rate

Northern Ireland Rate

(1)

(2)

(3)

(1)

(2)

(3)

6201-218

6%

5%

7310-272

8% or £6·40

8% or £6·40

per ton

per ton

6201-282

6%

5%

7311-012

8% or £6·40

8% or £6·40

per ton

per ton

7310-014

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-020

per ton

per ton

7310-026

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-032

per ton

per ton

7310-034

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-060

per ton

per ton

7310-042

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-064

per ton

per ton

7310-086

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-076

per ton

per ton

7310-116

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-114

per ton

per ton

7310-124

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-126

per ton

per ton

7310-136

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-142

per ton

per ton

7310-144

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-146

per ton

per ton

7310-152

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-154

per ton

per ton

7310-168

8% or £6·40

8% or £6·40

6% or £6·40

8% or £6·40

per ton

per ton

7311-162

per ton

per ton

7310-176

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-164

per ton

per ton

7310-184

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-168

per ton

per ton

7310 216

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-236

per ton

per ton

7310-228

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-244

per ton

per ton

7310-236

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-256

per ton

per ton

7310-244

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-272

per ton

per ton

7310-256

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-280

per ton

per ton

7310-264

8% or £6·40

8% or £6·40

8% or £6·40

8% or £6·40

per ton

per ton

7311-312

per ton

per ton

7311-328

8% or £6·40

8% or £6·40

8202-524

12% + £0·072

10% + £0·06

per ton

per ton

each

each

7311-336

8% or £6·40

8% or £6·40

8202-532

12% + £0·072

10% + £0·06

per ton

per ton

each

each

7311-348

8% or £6·40

8% or £6·40

8202-572

12% or £0·004

10% or £0·0034

per ton

per ton

each

each

7320-023

8%

6·4%

8202-588

12% + £0·072 each

10% + £0·06 each

7321-225

12·8%

12·8%

7321-257

10·7%

10·7%

8202-618

12% + £0·072 each

10% + £0·06 each

7321-265

6·4%

6·4%

8202-634

12% + £0·072 each

10% + £0·06 each

7321-273

16%

16%

7321-277

10·7%

10·7%

8202-642

12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder.

10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder.

7338-230

7·7%

5·7%

8203-014

9% + £0·009 each

8% + £0·0075 each

7338-250

7·7%

5·7%

7615-415

12%

9%

8415-035

11%

8%

7615-455

12%

9%

8415-043

11%

8%

8202-316

12% + £0·072

10% + £0·06

8415-047

11%

8%

each

each

8415-051

11%

8%

8202-348

12% or £0·004 each

10% or £0·0034 each

8415-055

11%

8%

8202-364

12% + £0·072 each

10% + £0·06 each

8415-063

11%

8%

8415-075

11%

8%

8202-421

12% + £0·072 each

10% + £0·06 each

8415-077

11%

8%

8202-445

12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder

10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder

8415-089

8424-516

8424-620

8425-338

11%

6%

6%

6%

8%

5%

5%

5%

8202-453

12% + £0·072 each

10% + £0·06 each

8425-362

6%

5%

8202-461

12% + £0·072 each

10% + £0·06 each

8425-426

6%

5%

8440-231

8%

6%

8202-477

12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder

10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder

8440-235

8440-243

8440-255

8%

8%

8%

6%

6%

6%

8512-321

11%

11%

8512-456

8%

8%

8512-373

8%

8%

8512-464

8%

8%

8512-377

8%

8%

8512-476

8%

8%

8512-484

8%

8%

8512-424

8%

8%

8512-515

8%

8%

GIVEN under the Official Seal of the Government, this 18th day of December, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the rates of Customs duty to be applied to certain goods of United Kingdom and Northern Ireland origin and defines the origin requirements for certain Northern Ireland goods. This Order also provides for the removal of certain minor protective elements in the Customs duties on spirits in recognised medical preparations from Egypt and Finland and on hydrocarbon oils imported from Finland and for the revocation of the Irish generalised scheme of tariff preferences as applied to certain developing countries.

S.I. No. 341 of 1973.

IMPOSITION OF DUTIES (No. 212) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962), hereby order as follows