S.I. No. 356/1974 - Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.
Statutory Text (4 Articles)
1. This Order may be cited as the Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.
2. This Order shall come into operation on the 1st day of January, 1975.
3. The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (
S.I. No. 220 of 1972
), is hereby amended by—
(1) the substitution for the rates specified in the eighth and ninth columns, respectively, of the Schedule at each tariff code number mentioned in column (1) of 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,
(2) the substitution in paragraph 12 of "15%" for "20%",
(3) the deletion of paragraph 34,
(4) the substitution of "(
a
)" for "(
h
)" in the fourth column of the Schedule at tariff code numbers 4011-012, 4011-028, 4011-080, 4011-217, 4011-227, 4011-265 and 4011-281,
(5) the insertion in the Schedule after tariff code number 4205-477 of the following
"Back rests suitable for motor vehicles
4205–483
kg
(d)
41·7%
41·7%
41·7%
37·5%
37·5%",
(6) the insertion in the Schedule after tariff code number 4603-420 of the following
"Back rests suitable for motor vehicles
4603–426
kg
(d)
43·5%
43·5%
43·5%
37·5%
37·5%",
(7) the insertion in the Schedule immediately before tariff code number 4815-355 of the following
"Printed wrappers for sweets, confectionery and the like, which are not coated with adhesive, gum or wax
4815–351
kg
(a)
12%
10·4%
10·4%
0·8%
Nil",
(8) the insertion in the Schedule immediately before tariff code number 6205-469 of the following
"Back rests suitable for motor vehicles
6205–466
kg
(d)
43·8%
43·8%
43·8%
37·5%
37·5%",
(9) the substitution for the matter contained in the Schedule at tariff code number 6910-414 of the following
"Porcelain or china
Sinks
6910–406
kg and No.
–
6% with a min. of 3·6 UA per 100 kg gross
6% with a min. of 3·6 UA per 100 kg gross
6% with a min. of 3·6 UA per 100 kg gross
Nil
Nil
Wash basins
6910–408
kg and No.
(a)
24% with a min. of 18%+ 3·6 UA per 100 kg gross
24% with a min. of 18%+ 3·6 UA per 100 kg gross
18% with a min. of 12%+ 3·6 UA per 100 kg gross
3%
Nil
Water closet pans
6910–410
kg and No.
(a)
24% with a min. of 18%+ 3·6 UA per 100 kg gross
24% with a min. of 18%+3·6 UA per 100 kg gross
18% With a min. of 12%+ 3·6 UA per 100 kg gross
3%
Nil
Cisterns
6910–412
kg and No.
(a)
24% with a min. of 18%+ 3·6 UA per 100 kg gross
24% with a min. of 18%+ 3·6 UA per 100 kg gross
18% with a min. of 12%+ 3·6 UA per 100 kg gross
3%
Nil
Urinals
6910–416
kg and No.
–
6% with a min. of 3·6 UA per 100 kg gross
6% with a min. of 3·6 UA per 100 kg gross
6% With a min. of 3·6 UA per 100 kg gross
Nil
Nil
Other
Pedestals
6910–418
kg and No.
(a)
24% with a min. of 18%+ 3·6 UA per 100 kg gross
24% with a min. of 18%+ 3·6 UA per 100 kg gross
18% with a min. of 12%+ 3·6 UA per 100 kg gross
3%
Nil
Other.
6910–420
kg and No.
–
6% with a min. of 3·6 UA per 100 kg gross
6% with a min. of 3·6 UA per 100 kg gross
6% with a min. of 3·6 UA per 100 kg gross
Nil
Nil
(10) the insertion in the first column of the Schedule at tariff code number 8520-313 after "purposes" of "or for navigational lights in lighthouses".
(11) the substitution in the eighth and ninth columns of the Schedule at tariff code numbers 8702-118, 8702-154, 8702-186, 8702-238, 8702-460 of "21·1%" for "19·6%",
(12) the substitution for the matter contained in the Schedule at tariff code numbers 9401-438 to 9401-479 of the following
"Of other materials
Head rests exclusively designed for motor vehicles
9401–434
kg
(d)
42·6%
42·6%
42·6%
37·5%
37·5%
Other parts
Suitable for the motor vehicle seats of Tariff Code Nos. 9401—083 and 9401-117
9401–440
kg
(d)
47·6%
47·6%
47·6%
40%
40%
Standards for the articles of Tariff Code Nos. 9401—125 and 9401-173
9401–446
kg and No.
(a)
29·1% or 5·1%+ £0·192 each
29·1% or 5·1%+ £0·192 each
21·1% or 5·1%+ £0·128 each
8·8% or £0·07 each
6·6% or £0·053 each
Stiles, treads, rungs and feet, of aluminium, for the articles of Tariff Code Nos. 9401-133 and 9401-181
9401–454
kg
(a)
17·1%
17·1%
13·1%
4·4%
3·3%
Other
Of metal
9401–462
kg
(a)
29·1%
29·1%
21·1%
8·8%
6·6%
Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324
9401 470
kg
(a)
21·1%
21·1%
21·1%
6%
6%
Other
9401–479
kg
–
5·1%
5·1%
5·1%
Nil
Nil"
and
(13) the insertion in the Schedule after tariff code number 9404-637 of the following
"Head rests and back rests suitable for motor vehicles
9404–643
kg
(d)
42·3%
42·3%
42·3%
37·5%
37·5%"
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
4%
2·5%
7310–272
4% or £3·20
4% or £3·20
per ton
per ton
6201–282
4%
2·5%
7311–012
4% or £3·20
4% or £3·20
7310–014
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–020
4% or £3·20
4% or £3·20
7310–026
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–032
4% or £3·20
4% or £3·20
7310–034
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–060
4% or £3·20
4% or £3·20
7310–042
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–064
4% or £3·20
4% or £3·20
7310–086
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–076
4% or £3·20
4% or £3·20
7310–116
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–114
4% or £3·20
4% or £3·20
7310–124
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–126
4% or £3·20
4% or £3·20
7310–136
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–142
4% or £3·20
4% or £3·20
7310–144
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–146
4% or £3·20
4% or £3·20
7310–152
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–154
4% or £3·20
4% or £3·20
7310–168
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–162
4% or £3·20
4% or £3·20
7310–176
4% or £3·20
4 % or £3·20
per ton
per ton
per ton
per ton
7311–164
4% or £3·20
4% or £3·20
7310–184
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–168
4% or £3·20
4% or £3·20
7310–216
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–236
4% or £3·20
4% or £3·20
7310–228
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7310–236
4% or £3·20 per ton
4% or £3·20 per ton
7311–244
4% or £3·20 per ton
4% or £3·20 per ton
7311–256
4% or £3·20
4% or £3·20
7310–244
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–272
4% or £3·20
4% or £3·20
7310-256
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–280
4% or £3·20
4% or £3·20
7310–264
4% or £3·20
4% or £3·20
per ton
per ton
per ton
per ton
7311–312
4% or £3·20 per ton
4% or £3·20 per ton
8202–477
6%+£0·036 for each 24 feet of such length and a sum in proportion for any remainder
5%+£0·03 for each 24 feet of such length and a sum in proportion for any remainder
7311–328
4% or £3·20 per ton
4% or £3·20 per ton
7311–336
4% or £3·20 per ton
4% or £3·20 per ton
7311–348
4% or £3·20
4% or £3·20
8202–524
per ton
per ton
7320–023
5·3%
4·2%
8202–532
6%+£0·036
5%+£0·03
each
each
7321–225
6·4%
6·4%
8202–572
6% or
5% or
7321–257
5·3%
5·3%
£0·002 each
£0·0017 each
7321-265
3·2%
3·2%
8202–588
6%+£0·036
5%+£0·03
each
each
7321–273
8%
8%
8202–618
6%+£0·036
5%+£0·03
7321–277
5·3%
5·3%
each
each
7321–281
5·3%
5·3%
8202–634
6%+£0·036
5%+£0·03
each
each
7321–285
5·3%
5·3%
8202–642
6%+£0·036
5%+£0·03
7338–230
5·1%
3·8%
for each 24 feet of such length and a sum in proportion for any remainder
for each 24 feet of such length and a sum in proportion for any remainder
7338–250
5·1%
3·8%
7615–415
8%
6%
7615–455
8%
6%
8202–316
6%+£0·036
5%+£0·03
8203–014
5%+£0·005
each
each
each
8202–348
6% or
5% or
8415–035
6%
£0·002 each
£0·0017 each
8415–043
6%
4%
8202–364
6%+ £0·036
5%+ £0·03
each
each
8415–047
6%
4%
8202–421
6%+£0·036
5%+£0·03
8415–051
6%
4%
each
each
8415–055
6%
4%
8202–445
6%+£0·036
5%+£0·03
for each 24 feet of such length and a sum in proportion for any remainder
for each 24 feet of such length and a sum in proportion for any remainder
8415–063
6%
4%
8415–075
6%
4%
8415–077
6%
4%
8415–089
6%
4%
8202–453
6%+£0·036
5%+£0·03
8424–516
3%
2·5%
each
each
8424–620
3%
2·5%
8202–461
6%+£0·036
5%+£0·03
each
each
8425–338
3%
2·5%
8425–362
3%
2·5%
8512–373
4%
4%
8425–426
3%
2·5%
8512–377
4%
4%
8440–231
4%
3%
8512–424
4%
4%
8440–233
4%
3%
8512–456
4%
4%
8440–237
4%
3%
8512–464
4%
4%
8440–243
4%
3%
8512–476
4%
4%
8440–255
4%
3%
8512–484
4%
4%
8512–321
6%
6%
8512–515
4%
4%
GIVEN under the Official Seal of the Government this 6th day of December, 1974.
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. This Order also provides for other changes of a minor nature in the Customs Tariff, for amendment of the rates of duty in respect of fully built up motor cars value of not less than £1,300 and for the reduction from 20% to 15% in the minimum rate of duty chargeable on goods imported under Licensing Provision (e).
S.I. No. 356 of 1974.
IMPOSITION OF DUTIES (No. 215) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.
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