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


S.I. No. 163 of 1962.

IMPOSITION OF DUTIES (No. 128) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1962.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

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

3.—(1) In this Order—

" the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938);

" the Schedule " means the Schedule to this Order;

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

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

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

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

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

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

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

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

(b) Subject to subparagraph (c) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate is stated in the fourth column of the Schedule that is less than the full rate in relation to those goods (in this Order referred to as the preferential rate) the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (a) of this paragraph with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(c) Where, opposite the mention of any goods in the first column of the Schedule, a rate, including a rate stated to be nil, is stated in the fifth column of the Schedule that is less than the rate stated in the fourth column of the Schedule in relation to those goods (in this Order referred to as the special preferential rate), the provisions of section 6 of the Agreement Act of 1938 shall apply to the duty imposed by subparagraph (a) of this paragraph as if those goods were mentioned in the second column of the First Schedule to that Act and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and the special preferential rate were mentioned in the fourth column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and, in so far as the said duty is chargeable on the goods mentioned in the first column of the Schedule at tariff heading number 08.11(A)(2), 20.06(A)(1) or 20.06(B)(1)(a), as if the reference to the Dominion of Canada in the said section 6 included a reference to Australia and the Republic of South Africa.

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

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

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

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

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

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

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

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

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

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

TABLE

Reference Number

Goods to which paragraph applies

Rate of Duty

1.

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

37½%

2.

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

22 2/9%

3.

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

37½%

4.

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

37½%

5.

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

50%

6.

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

37½%

7.

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

37½%

8.

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

37½%

Reference Number

Goods to which paragraph applies

Rate of Duty

9.

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

37½%

10.

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

50%

11.

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

50%

12.

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

37½%

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

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

13. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff heading number 04.01 (A), 04.01 (B), 04.02 (B) (1), 04.05, 07.01, 07.02, 07.03, 07.04 (B), 07.06, 11.05, 11.06 (B), 19.02 (B), 20.01 (A) (2), 20.02 (B) (2), 35.02 (A), 49.01 (B), 49.01 (C) (1), 49.02, 49.03 (A) or 49.11 (B) (5) (a).

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

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

(a) foods and drinks of every description, excluding—

(i) fresh fruit,

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

(iii) natural spa waters,

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

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

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

(d) seeds or bulbs of fruits, vegetables or flowers,

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

(f) glue and size,

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

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

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

(j) gasket cement, and

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

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

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

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

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

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

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

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

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

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

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

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

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

(a) contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale,

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

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

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

(7) For the purposes of this paragraph—

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

19. Goods which are mentioned in the first column of the Schedule at tariff heading number 04.02 (A), 17.01 (A), 17.02 (C), 17.02 (D) (2), 17.03 (A), 17.04, 17.05, 18.03, 18.05, 18.06 (B), 19.02 (C) (1), 19.02 (C) (2) (a), 19.05 (A) (1) (a), 19.05 (B) (1), 19.08 (A), 19.08 (B) (1), 20.01 (B) (1), 20.03, 20.04, 20.05 (A), 20.06 (A) (2), 20.07 (B) (1), 21.04 (B) (1), 21.07 (B), 21.07 (E), 21.07 (G) (1), 30.03 (D) or 30.03 (G) (2) (a) and which contain no dutiable ingredient and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

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

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

(b) clothing accessories,

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

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

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

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

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

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

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

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff heading numbers 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B) (1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D) (2) (a), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C) (1), 84.22 (A) (2), 84.63 (B) (1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D) (1) and 87.14 (D) (2).

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

(4) In this paragraph—

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

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

23.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed before the date of the making of this Order under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and the Imposition of Duties Act, 1957 (No. 7 of 1957), and the duties of customs imposed before the date of the making of this Order by or under every other enactment are hereby terminated.

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

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

(b) the duties of customs imposed by section 9 of and mentioned in Part I of the Second Schedule to the Finance Act, 1926 (No. 35 of 1926),

(c) the duty of customs imposed by subsection (2) of section 19 of the Finance Act, 1926 ,

(d) the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931),

(e) the duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932),

(f) the duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935),

(g) the duties of customs imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), or

(h) the duties of customs imposed by section 3 of the Finance Act, 1962 (No. 15 of 1962).

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

SCHEDULE

LIST OF SECTION AND CHAPTER TITLES

SECTION I

Live Animals; Animal Products

Chapter

Page

1

Live animals

6

2

Meat and edible meat offals

7

3

Fish, crustaceans and molluscs

9

4

Dairy produce ; birds' eggs ; natural honey

10

5

Products of animal origin, not elsewhere specified or included

11

SECTION II

Vegetable Products

6

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

13

7

Edible vegetables and certain roots and tubers

15

8

Edible fruit and nuts ; peel of melons or citrus fruit

17

9

Coffee, tea, mate and spices

20

10

Cereals

22

11

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

23

12

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

24

13

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

25

14

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

26

SECTION III

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

15

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

27

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco

16

Preparations of meat, of fish, of crustaceans or molluscs

29

17

Sugars and sugar confectionery

31

18

Cocoa and cocoa preparations

32

19

Preparations of cereals, flour or starch; pastrycooks' products

33

20

Preparations of vegetables, fruit or other parts of plants

36

21

Miscellaneous edible preparations

39

22

Beverages, spirits and vinegar

42

23

Residues and waste from the food industries; prepared animal fodder

46

24

Tobacco

47

SECTION V

Mineral Products

25

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

49

26

Metallic ores, slag and ash

53

27

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

54

SECTION VI

Products of the Chemical and Allied Industries

Chapter

Page

Section Notes

57

28

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

57

29

Organic chemicals

62

30

Pharmaceutical products

68

31

Fertilisers

72

32

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

74

33

Essential oils and resinoids; perfumery, cosmetics and toilet preparations

76

34

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

78

35

Albuminoidal substances; glues

80

36

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

82

37

Photographic and cinematographic goods

84

38

Miscellaneous chemical products

86

SECTION VII

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

39

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

89

40

Rubber, synthetic rubber, factice and articles thereof

95

SECTION VIII

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

41

Raw hides and skins (other than furskins) and leather

99

42

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

101

43

Furskins and artificial fur; manufactures thereof

103

SECTION IX

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

44

Wood and articles of wood; wood charcoal

105

45

Cork and articles of cork

110

46

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

111

SECTION X

Paper-Making Material; Paper and Paperboard and Articles thereof

47

Paper-making material

112

48

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

113

49

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

124

SECTION XI

Textiles and Textile Articles

Chapter

Page

Section Notes

128

50

Silk and waste silk

132

51

Man-made fibres (continuous)

136

52

Metallised textiles(continuous)

138

53

Wool and other animal hair

139

54

Flax and ramie

142

55

Cotton

144

56

Man-made fibres (discontinuous)

146

57

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

148

58

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

150

59

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

154

60

Knitted-and crocheted goods

161

61

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

165

62

Other made up textile articles

169

63

Old clothing and other textile articles

173

SECTION XII

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

64

Footwear, gaiters and the like; parts of such articles

174

65

Headgear and parts thereof

176

66

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

179

67

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

180

SECTION XIII

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

68

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

182

69

Ceramic products

187

70

Glass and glassware

192

SECTION XIV

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

71

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

182

72

Coin

201

SECTION XV

Base Metals and Articles of Base Metal

Section Notes

202

73

Iron and steel and articles thereof

203

74

Copper and articles thereof

218

75

Nickel and articles thereof

222

76

Aluminium and articles thereof

226

77

Magnesium and beryllium and articles thereof

229

78

Lead and articles thereof

230

79

Zinc and articles thereof

231

80

Tin and articles thereof

232

81

Other base metals employed in metallurgy and articles thereof

233

82

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

234

83

Miscellaneous articles of base metal

239

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof

Chapter

Page

Section Notes

243

84

Boilers, machinery and mechanical appliances; parts thereof

244

85

Electrical machinery and equipment; parts thereof

258

SECTION XVII

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

Section Notes

270

86

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

270

87

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

272

88

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

89

Ships, boats and floating structures

281

SECTION XVIII

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

90

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

282

91

Clocks and watches and parts thereof

289

92

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

291

SECTION XIX

Arms and Ammunition; Parts thereof

93

Arms and ammunition; parts thereof

294

SECTION XX

Miscellaneous Manufactured Articles

94

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

296

95

Articles and manufactures of carving or moulding material

300

96

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

303

97

Toys, games and sports requisites; parts thereof

304

98

Miscellaneous manufactured articles

309

SECTION XXI

Works of Art, Collectors' Pieces, and Antiques

99

Works of art, collectors' pieces, and antiques

314

INTERPRETATIVE RULES

Interpretation of the Schedule shall be governed by the following principles :

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

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

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

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

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

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

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

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

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

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

Section I

01.01-01.06

CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

01.01 Live horses, asses, mules and hinnies

Free

Free

Free

01.02 Live animals of the bovine species

(b)

£3 per head

£3 per head

Nil

01.03 Live swine

(b)

5s. per head

5s. per head

Nil

01.04 Live sheep and goats:

(A) Sheep

(b)

11s. 3d. per head

7s. 6d. per head

Nil

(B) Goats

Free

Free

Free

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

(b)

£1 1s. per head

£1 1s. per head

Nil

01.06 Other live animals

Free

Free

Free

Section I

CUSTOMS DUTIES

02.01-02.04

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

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

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

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

6d. per lb.

4d. per lb.

4d. per lb.

(B) Meat and edible offals of pigs:

(1) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

£1 8s. per cwt.

(2) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(C) Other

Free

Free

Free

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

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

Free

Free

Free

(B) Other

1s. per lb.

1s. per lb.

Nil

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

1s. per lb.

1s. per lb.

Nil

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

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

1s. per lb.

1s. per lb.

1s. per lb.

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

6d. per lb.

6d. per lb.

Nil

(C) Other

Free

Free

Free

Section I

02.05-02.06

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(A) Pig fat

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(B) Poultry fat

Free

Free

Free

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

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

6d. per lb.

4d. per lb.

4d. per lb.

(B) Meat and edible offals of pigs:

(1) Bacon and hams

(b)

£4 4s. per cwt.

£2 16s. per cwt.

Nil

(2) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

£1 8s. per cwt.

(3) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(C) Meat and edible offals of poultry

1s. per lb.

1s. per lb.

Nil

(D) Meat and edible offals of wild birds

1s. per lb.

1s. per lb.

4d. per lb.

(E) Meat and edible offals of rabbits and hares

6d. per lb.

6d. per lb.

Nil

(F) Other

Free

Free

Free

Section I

CUSTOMS DUTIES

03.01-03.03

Chapter 3

FISH, CRUSTACEANS AND MOLLUSCS

Note

This Chapter does not cover:

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

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

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

3d. per lb.

3d. per lb.

1d. per lb.

(B) Other

Free

Free

Free

03.02 Fish, salted, in brine, dried or smoked:

(A) Filleted fish and pieces thereof

3d. per lb.

3d. per lb.

1d. per lb.

(B) Not filleted:

(1) Kippered and smoked

2s. 4d. per stone

2s. 4d. per stone

1s. per stone

(2) Other

Free

Free

Free

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

Free

Free

Free

Section I

04.01-04.06

CUSTOMS DUTIES

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY

Notes

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

04.01 Milk and cream, fresh, not concentrated or sweetened:

(A) Whole milk

(b)

3d. per gallon

2d. per gallon

Nil

(B) Cream

(b)

4s. 6d. per gallon

3s. per gallon

3s. per gallon

(C) Other

Free

Free

Free

04.02 Milk and cream, preserved, concentrated or sweetened:

(A) Dried or powdered

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(B) Other:

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

(b)

£3 per cwt.

£2 per cwt.

£2 per cwt.

(2) Other

Free

Free

Free

04.03 Butter

Free

Free

Free

04.04 Cheese and curd

Free

Free

Free

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

(A) Eggs in shell

(b)

12s. per 120

8s. per 120

Nil

(B) Other:

(1) Dried eggs; egg yolk paste

(b)

4s. 6d. per lb.

4s. 6d. per lb.

4s. 6d. per lb.

(2) Other

(b)

£3 per cwt.

£2 5s. per cwt.

£2 5s. per cwt.

04.06 Natural honey

(b)

1s. per lb.

1s. per lb.

1s. per lb.

CUSTOMS DUTIES

Section I

05.01-05.07

Chapter 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover:

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

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

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

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

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

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

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

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

(b)

£5 per lb.

£5 per lb.

£5 per lb.

(B) Other

Free

Free

Free

05.05 Fish waste

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

Section I

05.08-05.15

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

05.13 Natural sponges

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

Section II

CUSTOMS DUTIES

06.01-06.02

SECTION II

VEGETABLE PRODUCTS

Chapter 6

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

Notes

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

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(A) Rhubarb crowns

(b)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other:

(1) In growth

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

(2) Dormant

Free

Free

Free

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

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

(1) Rose bushes

6d. per bush

6d. per bush

3d. per bush

(2) Rose stocks

(b)

6d. per stock

6d. per stock

Nil

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

(b)

£1 per cwt.

£1 per cwt.

10s. per cwt.

(4) Cuttings and slips

(b)

6d. per lb.

6d. per lb.

3d. per lb.

(5) Roots

Free

Free

Free

(B) Other:

(1) Plants in flower

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

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

(b)

6d. per lb.

6d. per lb.

3d. per lb.

(3) Other

Free

Free

Free

Section II

06.03-06.04

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

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

(b)

1s. 3d. per lb.

10d. per lb.

6d. per lb.

Section II

CUSTOMS DUTIES

07.01

Chapter 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Note

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

07.01 Vegetables, fresh or chilled:

(A) Potatoes

(b)

£1 8s. per cwt.

£1 1s. per cwt.

£1 1s. per cwt.

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

(b)

1s. per lb.

8d. per lb.

8d. per lb.

(C) Lettuce:

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

(b)

3d. per lb.

2d. per lb.

2d. per lb.

(2) Imported on any other day

(b)

1s. per lb.

8d. per lb.

8d. per lb.

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

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

(b)

3d. per lb.

2d. per lb.

2d. per lb.

(2) Imported on any other day

(b)

1s. per lb.

8d. per lb.

8d. per lb.

(E) Cucumbers and gherkins

(b)

2d. per lb.

2d. per lb.

2d. per lb.

(F) Tomatoes:

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

(b)

6d. per lb.

6d. per lb.

6d. per lb.

(2) Imported on any other day

Free

Free

Free

(G) Rhubarb

(b)

3d. per lb.

2d. per lb.

2d. per lb.

(H) Onions and shallots

Free

Free

Free

(IJ) Other

(b)

6d. per lb.

6d. per lb.

6d. per lb.

Section II

07.02-07.06

CUSTOMS DUTIES

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(b)

6d. per lb.

4d. per lb.

4d. per lb.

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

(b)

6d. per lb.

4d. per lb.

4d. per lb.

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

(A) Onions,shallots and garlic

Free

Free

Free

(B)Other

(b)

1s. per lb.

8d. per lb.

8d. per lb.

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

(A) Peas

(b)

6d. per lb.

6d. per lb.

4d. per lb.

(B) Other

Free

Free

Free

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

(b)

1s. per lb.

8d. per lb.

8d. per lb.

Section II

CUSTOMS DUTIES

08.01-08.04

Chapter 8

EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT

Notes

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

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

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(A) Coconuts, Brazil nuts and cashew nuts

10%

10%

62/3%

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

(1) Fresh

Free

Free

Free

(2) Dried

10%

62/3%

62/3%

08.02 Citrus fruit, fresh or dried:

(A) Fresh

Free

Free

Free

(B) Dried

10%

62/3%

62/3%

08.03 Figs, fresh or dried:

(A) Fresh

Free

Free

Free

(B) Dried

7s. per cwt. plus 10%

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

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

08.04 Grapes, fresh or dried:

(A) Fresh:

(1) Hot-house grapes:

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

(b)

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

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

1d. per lb.

(b) Imported on any other day

1d. per lb.

1d. per lb.

Nil

(2) Other

1d. per lb.

1d. per lb.

Nil.

(B) Dried:

(1) Currants

2s. per cwt.

1s. 8d. per cwt.

1s. 8d. per cwt.

(2) Other

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

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

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

Section II

08.05-08.10

 CUSTOMS DUTIES

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

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

(a)

331/3% plus 10%

331/3% plus 10%

331/3% plus 62/3%

(B) Other

10%

10%

62/3%

08.06 Apples, pears and quinces, fresh:

(A) Apples

(b)

1d. per lb.

1d. per lb.

1d. per lb.

(B) Pears

(b)

1d. per lb.

1d. per lb.

Nil

(C) Quinces

Free

Free

Free

08.07 Stone fruit, fresh:

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

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(B) Plums:

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

(b)

2d. per lb.

2d. per lb.

1d. per lb.

(2) Imported on any other day

(b)

1d. per lb.

1d. per lb.

Nil

(C) Other

Free

Free

Free

08.08 Berries, fresh:

(A) Currants and gooseberries

(b)

3d. per lb.

3d. per lb.

3d. per lb.

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

(b)

3d. per lb.

3d. per lb.

3d. per lb.

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

(b)

3d. per lb.

3d. per lb.

1d. per lb.

(D) Other

Free

Free

Free

08.09 Other fruit, fresh

Free

Free

Free

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

(A) Apples

(b)

4d. per lb.

4d. per lb.

4d. per lb.

(B) Plums

10s. 6d. per cwt.

8s. 9d. per cwt.

8s. 9d. per cwt.

(C) Other

Free

Free

Free

Section II

CUSTOMS DUTIES

08.11-08.13

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

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

(1) Pulp

(b)

3d. per lb.

3d. per lb.

Nil

(2) Other

(b)

3d. per lb.

3d. per lb.

2½d.* per lb.

(B) Other

Free

Free

Free

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

(A) Pulp:

(1) Of apples

(b)

4d. per lb.

4d. per lb.

4d. per lb.

(2) Other

Free

Free

Free

(B) Other:

(1) Apples

(b)

4d. per lb. plus 10%

4d. per lb. plus 62/3%

4d. per lb. plus 62/3%

(2) Plums and apricots

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

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

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

(3) Other

10%

62/3%

62/3%

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

Free

Free

Free

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

Section II

09.01-09.05

 CUSTOMS DUTIES

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

Notes

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

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

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

The addition of other substances to the mixtures referred to in paragraph (a) or (b) above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2.—This Chapter does not cover:

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

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

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

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

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(A) Coffee; coffee husks and skins

Free

Free

Free

(B) Coffee substitutes:

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Other

(a)

37½%

25%

25%

09.02 Tea

2d per lb.

Nil

Nil

09.03 Maté

Free

Free

Free

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

(A) Ground

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

09.05 Vanilla

Free

Free

Free

Section II

CUSTOMS DUTIES

 09.06-09.10

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

09.06 Cinnamon and cinnamon-tree flowers:

(A) Ground

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

09.07 Cloves (whole fruit, cloves and stems):

(A) Ground

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

09.08 Nutmeg, mace and cardamoms:

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

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

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

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

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

09.10 Thyme, saffron and bay leaves; other spices:

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

(a)

6d. per lb.

6d. per lb.

6d. per lb.

(B) Other

Free

Free

Free

Section II

10.01-10.07 

CUSTOMS DUTIES

Chapter 10

CEREALS

Note

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

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

10.01 Wheat and meslin (mixed wheat and rye)

Free

Free

Free

10.02 Rye

Free

Free

Free

10.03 Barley

Free

Free

Free

10.04 Oats

Free

Free

Free

10.05 Maize

Free

Free

Free

10.06 Rice

Free

Free

Free

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

Free

Free

Free

Section II

CUSTOMS DUTIES 

11.01-11.09

Chapter 11

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

Note

This Chapter does not cover:

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

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

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

(d) Pharmaceutical products (Chapter 30); or

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

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

11.01 Cereal flours

Free

Free

Free

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

Free

Free

Free

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

Free

Free

Free

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

(A) Flours of nuts:

(1) Ground almonds

(a)

331/3% plus 10%

331/3% plus 10%

331/3% plus 62/3%

(2) Other

10%

10%

62/3%

(B) Other

Free

Free

Free

11.05 Flour, meal and flakes of potato

(b)

1s. per lb.

8d. per lb.

8d. per lb.

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

(A) Flour of sago, manioc, arrowroot

3s. per cwt.

3s. per cwt.

3s. per cwt.

(B) Other

(b)

1s. per lb.

8d. per lb.

8d. per lb.

11.07 Malt, roasted or not

Free

Free

Free

11.08 Starches; inulin:

(A) Starches

3s. per cwt.

3s. per cwt.

3s. per cwt.

(B) Inulin

Free

Free

Free

11.09 Gluten and gluten flour, roasted or not

Free

Free

Free

Section II

12.01-12.10

 CUSTOMS DUTIES

Chapter 12

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

Notes

1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20).

2.—(i) Subject to paragraph (ii) below, heading No. 12.03 is to be taken to apply, inter alia, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines.

(ii) Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07.

3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, byssop, all species of mint, rosemary, rue, sage and wormwood.

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

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

(b) Medicaments falling within Chapter 30;

(c) Perfumery or toilet preparations falling within Chapter 33; or

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

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

12.01 Oil seeds and oleaginous fruit, whole or broken

Free

Free

Free

12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour)

Free

Free

Free

12.03 Seeds, fruit and spores, of a kind used for sowing

Free

Free

Free

12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane

Free

Free

Free

12.05 Chicory roots, fresh or dried, whole or cut, unroasted

Free

Free

Free

12.06 Hop cones and lupulin

Free

Free

Free

12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered

Free

Free

Free

12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading

Free

Free

Free

12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared

Free

Free

Free

12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products

Free

Free

Free

Section II

CUSTOMS DUTIES

13.01-13.03

Chapter 13

RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

Heading No. 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to:

(a) Liquorice extract containing more than ten per cent. by weight of sugar or when put up as confectionery (heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(c) Extracts of coffee, tea or maté (heading No. 21.02);

(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);

(e) Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);

(f) Medicaments falling within heading No. 30.03;

(g) Tanning or dyeing extract (heading No. 32.01 or 32.04);

(h) Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or

(ij) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).

Tariff Heading

Licencing Provision

Rate of Duty

Full

Preferential

Special Preferential

13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning

Free

Free

Free

13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams

Free

Free

Free

13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products:

(A) Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink

(a)

37½%

25%

25%

(B) Other

Free

Free

Free

Section II

14.01-14.05

CUSTOMS DUTIES

 Chapter 14

VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles (Section XI).

2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark)

Free

Free

Free

14.02 Vegetable materials, whether or not put up in a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass)

Free

Free

Free

14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks

Free

Free

Free

14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom)

Free

Free

Free

14.05 Vegetable products not elsewhere specified or included

Free

Free

Free

Section III

CUSTOMS DUTIES

15.01-15.06

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Notes

1.—This Chapter does not cover:

(a) Unrendered pig fat or unrendered poultry fat (heading No. 02.05);

(b) Cocoa butter (heading No. 18.04);

(c) Greaves (heading No. 23.01); oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04);

(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or

(e) Factice derived from oils (heading No. 40.02).

2.—Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

15.01 Lard and other rendered pig fat; rendered poultry fat

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats:

(A) Tallow (including "premier jus")

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(B) Other

Free

Free

Free

15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way:

(A) Tallow oil

Free

Free

Free

(B) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

15.04 Fats and oils, of fish and marine mammals, whether or not refined:

(A) Rendered or refined fats (including oils in solid form) of marine mammals

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(B) Other

Free

Free

Free

15.05 Wool grease and fatty substances derived therefrom (including lanolin)

Free

Free

Free

15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste):

(A) Rendered or refined fats (including oils in solid form)

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(B) Other

Free

Free

Free

Section III

15.07-15.17

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified:

(A) Palm oil, unbleached or unrefined; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil

Free

Free

Free

(B) Other

(a)

50%

50%

331/3%

15.08 Animal and vegetable oils boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified:

(A) Sulphurised oils; animal oils; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil

Free

Free

Free

(B) Other

(a)

50%

50%

331/3%

15.09 Degras

Free

Free

Free

15.10 Fatty acids; acid oils from refining; fatty alcohols

Free

Free

Free

15.11 Glycerol and glycerol lyes

Free

Free

Free

15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared:

(A) Animal fats and oils, other than fish fats and oils

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(B) Fish fats and oils, refined

(a)

50%

50%

331/3%

(C) Vegetable fats and oils:

(1) Tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil

Free

Free

Free

(2) Other

(a)

50%

50%

331/3%

(D) Other

Free

Free

Free

15.13 Margarine, imitation lard and other prepared edible fats:

(A) Margarine

(a)

50%

50%

331/3%

(B) Other:

(1) Of animal (other than fish) origin

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(2) Other

(a)

50%

50%

331/3%

15.14 Spermaceti, crude, pressed or refined, whether or not coloured

Free

Free

Free

15.15 Beeswax and other insect waxes, whether or not coloured

Free

Free

Free

15.16 Vegetable waxes, whether or not coloured

Free

Free

Free

15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes

Free

Free

Free

 Section IV

CUSTOMS DUTIES

16.01-16.03

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS

Note

This Chapter does not cover meat, fish, crustaceans or molluscs falling within any heading in Chapter 2 or 3.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

16.01 Sausages and the like, of meat, meat offal or animal blood:

(A) Made from the meat or offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers

(b)

£11 4s. per cwt.

£11 4s. per cwt.

£11 4s. per cwt.

(B) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

16.02 Other prepared or preserved meat or meat offal:

(A) Meat and offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers

(b)

£11 4s. per cwt.

£11 4s. per cwt.

£11 4s. per cwt.

(B) Other:

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

6d. per lb.

4d. per lb.

4d. per lb.

(2) Meat and offal of poultry (excluding poultry imported in quantities not exceeding two birds at any one time)

1s. per lb.

1s. per lb.

Nil

(3) Meat and offal of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time)

1s. per lb.

1s. per lb.

1s. per lb.

(4) Meat and offal of pigs:

(a) Bacon and hams

(b)

£4 4s. per cwt.

£2 16s. per cwt.

Nil

(b) Heads and feet

(b)

£2 2s. per cwt.

£1 8s. per cwt.

£1 8s. per cwt.

(c) Other

(b)

£4 4s. per cwt.

£2 16s. per cwt.

£2 16s. per cwt.

(5) Meat and offal of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time)

6d. per lb.

6d. per lb.

Nil

(6) Other meat and meat offal

Free

Free

Free

16.03 Meat extracts and meat juices

(b)

5s. per lb.

5s. per lb.

5s. per lb.

Section IV

14.01-14.05

CUSTOMS DUTIES

 Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

16.04 Prepared or preserved fish, including caviar and caviar substitutes:

(A) In sealed bottles, jars, kegs, pots, tins or cans:

(1) Salmon

30%

30%

20%

(2) Other

45%

45%

30%

(B) Other:

(1) Filleted fish and pieces thereof

3d. per lb.

3d. per lb.

1d. per lb.

(2) Other

Free

Free

Free

16.05 Crustaceans and molluscs, prepared or preserved:

(A) In sealed bottles, jars, kegs, pots, tins or cans

45%

45%

30%

(B) Other

Free

Free

Free

Section IV

CUSTOMS DUTIES

17.01-17.05

Chapter 17

SUGARS AND SUGAR CONFECTIONERY

Notes

1.—This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars other than sucrose, glucose and lactose (heading No. 29.43); or

(c) Pharmaceutical products (Chapter 30).

2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

17.01 Beet sugar and cane sugar, solid:

(A) Sugar candy being sugar clarified and concreted or crystallised

44/5d. per lb.

4d. per lb.

4d. per lb.

(B) Other

Free

Free

Free

17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:

(A) Glucose, including liquid glucose

(a)

37½% or £30 per ton*

37½% or £30 per ton*

25% or £20 per ton*

(B) Artificial honey

(b)

1s. per lb.

1s. per lb.

1s. per lb.

(C) Caramel

2½d. per lb.

2½d. per lb.

2½d. per lb.

(D) Other:

(1) Simple sugars and simple syrups

Free

Free

Free

(2) Other sugars and syrups

2½d. per lb.

2½d. per lb.

2½d. per lb.

17.03 Molasses, whether or not decolourised:

(A) Simple syrups

2½d. per lb.

2½d. per lb.

2½d. per lb.

(B) Other

Free

Free

Free

17.04 Sugar confectionery, not containing cocoa

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion:

(A) In solid form

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(B) Other

2½d. per lb.

2½d. per lb.

2½d. per lb.

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

Section IV

18.01-18.06 

CUSTOMS DUTIES

Chapter 18

COCOA AND COCOA PREPARATIONS

Notes

1.—This Chapter does not cover goods described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03.

2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

18.01 Cocoa beans, whole or broken, raw or roasted

Free

Free

Free

18.02 Cocoa shells, husks, skins and waste

Free

Free

Free

18.03 Cocoa paste (in bulk or in block), whether or not defatted

(a)

3s. per lb.

2s. per lb.

2s. per lb.

18.04 Cocoa butter (fat or oil)

Free

Free

Free

18.05 Cocoa powder, unsweetened

(a)

3s. per lb.

2s. per lb.

2s. per lb.

18.06 Chocolate and other food preparations containing cocoa:

(A) Diabetic chocolate

Free

Free

Free

(B) Other

(a)

3s. per lb.

2s. per lb.

2s. per lb.

Section IV

CUSTOMS DUTIES

19.01-19.02

Chapter 19

PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS

Notes

1.—This Chapter does not cover:

(a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or

(c) Pharmaceutical products (Chapter 30).

2.—In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.01 Malt extract

(a)

75% or 4s. 6d. per lb.*

75% or 4s. 6d. per lb.*

50% or 3s. per lb.*

19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent. by weight of cocoa:

(A) Containing malt extract

(a)

75% or 4s. 6d. per lb.*

75% or 4s. 6d. per lb.*

50% or 3s. per lb.*

(B) Egg powders and egg substitutes

(b)

4s. 6d. per lb.

4s. 6d. per lb.

4s. 6d. per lb.

(C) Other:

(1) Sweetened:

(a) Preparations of a kind used as infant food or for dietetic purposes:

(i) Containing dried or powdered milk

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(ii) Other

2½d. per lb.

2½d. per lb.

2½d. per lb.

(b) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

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

Section IV

19.02-19.06

CUSTOMS DUTIES

 Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.02 Preparations of flour, starch or malt extract, etc.—-contd.

(2) Unsweetened:

(a) Containing dried or powdered milk

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(b) Custard powders; ice cream powders

(a)

£3 per cwt.

£2 5s. per cwt.

£2 5s. per cwt.

(c) Preparations consisting mainly of almonds

(a)

331/3%

331/3%

331/3%

(d) Other:

(i) Made from or containing wheat or any product of wheat

(a)

75%

75%

50%

(ii) Other

Free

Free

Free

19.03 Macaroni, spaghetti and similar products

(a)

75%

75%

50%

19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches

3s. per cwt.

3s. per cwt.

3s. per cwt.

19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products):

(A) Made from or containing wheat or any product of wheat:

(1) Of a kind primarily used as infant foods or for dietetic purposes:

(a) Sweetened

2½d. per lb.

2½d. per lb.

2½d. per lb.

(b) Unsweetened

(a)

75%

75%

50%

(2) Other

(a)

37½%

37½%

25%

(B) Other:

(1) Sweetened

2½d. per lb.

2½d. per lb.

2½d. per lb.

(2) Unsweetened

Free

Free

Free

19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:

(A) Wafers made from or containing wheat or any product of wheat

(a)

3d. per lb.

3d. per lb.

3d. per lb.

(B) Wafer paper, rice paper and other similar starches

3s. per cwt.

3s. per cwt.

3s. per cwt.

(C) Other:

(1) Made from or containing wheat or any product of wheat

(a)

75%

75%

50%

(2) Other

Free

Free

Free

 Section IV

CUSTOMS DUTIES

19.07-19.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit:

(A) Sausage meal

(a)

75%

75%

50%

(B) Other:

(1) Made from or containing wheat or any product of wheat:

(a) Biscuits, matzos and rusks

(a)

3d. per lb.

3d. per lb.

3d. per lb.

(b) Other

(a)

75%

75%

50%

(2) Other

Free

Free

Free

19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion:

(A) Containing cocoa

(a)

3s. per lb.

2s. per lb.

2s. per lb.

(B) Other:

(1) Sweetened:

(a) Biscuits and rusks

(a)

1s. 6d. per lb.

1s. per lb.

3½d. per lb.

(b) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(2) Unsweetened:

(a) Made from or containing wheat or any product of wheat:

(i) Biscuits and rusks

(a)

3d. per lb.

3d. per lb.

3d. per lb.

(ii) Other

(a)

75%

75%

50%

(b) Other

Free

Free

Free

Section IV

20.01-20.03

 CUSTOMS DUTIES

Chapter 20

PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS

Notes

1.—This Chapter does not cover:

(a) Vegetables or fruit falling within any heading in Chapter 7 or 8; or

(b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).

2.—For the purposes of headings Nos. 20.01 and 20.02, the word "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh state, are classified in heading No. 07.01.

3.—Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06.

4.—Tomato juice the dry weight content of which is seven per cent. or more is to be classified underheading No. 20.02.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:

(A) Vegetables:

(1) Put up for sale by retail

(b)

50%

50%

331/3%

(2) Other

(b)

6d. per lb.

4d. per lb.

4d. per lb.

(B) Other:

(1) Sweetened:

(a) If the customary trade unit of quantity is reckoned by weight

2½d. per lb.

2½d. per lb.

2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(2) Unsweetened

Free

Free

Free

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid:

(A) Purées

(b)

50%

50%

331/3%

(B) Other:

(1) Put up for sale by retail

(b)

50%

50%

331/3%

(2) Other

(b)

6d. per 1b.

4d. per 1b.

4d. per 1b.

20.03 Fruit preserved by freezing, containing added sugar

(a)

1s. 6d. per 1b.

1s. per 1b.

6d. per 1b.

Section IV

CUSTOMS DUTIES

 20.04-20.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.04 Fruit, fruit peel and parts of plants, preserved by sugar (drained, glacé or crystallised)

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar:

(A) Sweetened

(a)

1s. 6d. per lb.

1s. per lb.

4d. per lb.

(B) Unsweetened

Free

Free

Free

20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:

(A) Sweetened:

(1)In syrup in sealed tins or cans:

(a) Strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages

9d. per lb.

9d. per lb.

7½d. per lb.

(b) Other

4½d. per lb.

4½d. per lb.

3¾d. per lb.

(2) Other

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(B) Unsweetened:

(1) In water:

(a) Apples, cherries, currants, gooseberries, pears, plums of all kinds, raspberries, loganberries and strawberries

(b)

3d. per lb.

3d. per lb.

2½d. per lb.

Free

Free

Free

(2) Other:

(a) Apples

(b)

4d. per lb.

4d. per lb.

4d. per lb.

(b) Plums of all kinds, and apricots

10s. 6d. per cwt.

8d. 9s. per cwt.

8s. 9d. per cwt.

(c) Pulp of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries

(b)

3d. per lb.

3d. per lb.

Nil

(d) Roasted almonds

(a)

331/3%

331/3%

331/3%

(e) Other fruit and fruit pulp

Free

Free

Free

Section IV

20.07 

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

20.07 Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit:

(A) Prepared for consumption as a beverage without dilution

1s. 4d. per gallon

1s. 4d. per gallon

1s. 4d. per gallon

(B) Other:

(1) Sweetened

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(2) Unsweetened:

(a) Juice of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries

(b)

3d. per lb.

3d. per lb.

Nil

(b) Other

Free

Free

Free

Section IV

CUSTOMS DUTIES

21.01-21.03

Chapter 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1.—This Chapter does not cover:

(a) Mixed vegetables of heading No. 07.04;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(c) Products of heading Nos. 09.04 to 09.10; or

(d) Yeast put up as a medicament (heading No. 30.03).

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

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

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

(A) Articles which are extracts, essences or concentrates of chicory or contain chicory or any extract, essence or concentrate thereof and are suitable for the preparation of beverages:

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Unsweetened

(a)

37½%

25%

25%

(B) Other

Free

Free

Free

21.02 Extracts, essences or concentrates, of coffee, tea or maté preparations with a basis of those extracts, essences or concentrates:

(A) Articles which are extracts, essences or concentrates of coffee or have a basis of any any extract, essence or concentrate of coffee and are suitable for the preparation of beverages:

(1) Sweetened

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

25% plus 2½d. per lb.

(2) Unsweetened

(a)

37½%

25%

25%

(B) Other

Free

Free

Free

21.03 Mustard flour and prepared mustard:

(A) Liquid and quasi-liquid preparations

(a)

1s. 6d. per lb.

1s. 6d. per lb.

1s. 6d. per lb.

(B) Other

Free

Free

Free

Section IV

21.04-21.07

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

21.04 Sauces; mixed condiments and mixed seasonings:

(A) Liquid and quasi-liquid preparations

(a)

1s. 6d. per lb.

1s. 6d. per lb.

1s. 6d. per lb.

(B) Other:

(1) Sweetened

2½d. per lb.

2½d. per lb.

2½d. per lb.

(2) Unsweetened

Free

Free

Free

21.05 Soups and broths, in liquid, solid or powder form:

(A) Vegetable soups and broths:

(1) In tins or cans

(b)

£4 4s. per cwt.

£4 4s. per cwt.

£4 4s. per cwt.

(2) Other

(b)

50%

50%

331/3%

(B) Meat soups and broths:

(1) In tins or cans

(b)

£4 4s. per cwt.

£4 4s. per cwt.

£4 4s. per cwt.

(2) Other

(b)

60%

60%

40%

(C) Other

(b)

£4 4s. per cwt.

£4 4s. per cwt.

£4 4s. per cwt.

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

(A) Yeast

(a)

£1 16s. per cwt.

£1 16s. per cwt.

£1 16s. per cwt.

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

(a)

331/3%

331/3%

331/3%

(C) Other

Free

Free

Free

21.07 Food preparations not elsewhere specified or included:

(A) Non-alcoholic beverages, intended for consumption in diluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants

(a)

60%

60%

40%

(B) Preparations containing dried milk (other than sweetened preparations in powder form)

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(C) Unsweetened ice cream powders

(a)

£3 per cwt.

£2 5s. per cwt.

£2 5s. per cwt.

(D) Unsweetened preparations consisting of fixed vegetable fats or oils worked by emulsification

(a)

50%

50%

331/3%

Section IV

CUSTOMS DUTIES

21.07

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

21.07 Food preparations not elsewhere specified or included—contd.

(E) Sweetened powders and jellies

(a)

1s 6d. per lb.

1s. per lb.

6d. per lb.

(F) Parts of plants put up for use as vegetables, not falling within any other heading

(b)

50%

50%

331/3%

(G) Other:

(1) Sweetened:

(a) If the customary trade unit of quantity is reckoned by weight

2½d. per lb.

2½d. per lb.

2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(2) Unsweetened:

(a) Made from or containing wheat or any product of wheat

(a)

75%

75%

50%

(b) Other

Free

Free

Free

Chapter 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1.—This Chapter does not cover:

(a) Sea water (heading No. 25.01);

(b) Distilled water or conductivity water (heading No. 28.58);

(c) Acetic acid of a concentration exceeding ten per cent. by weight of aceticacid (heading No.29.14);

(d) Medicaments of heading No. 30.03; or

(e) Perfumery or toilet preparations (Chapter 33).

2.—For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Sikes's hydrometer.

3.—For the purposes of headings Nos. 22.05 and 22.09 the expression "in bottle" means put up in any vessel which has a body consisting of one or more than one compartment, neck and mouth and is of a capacity not exceeding nine gallons or in any other vessel of a capacity not exceeding two gallons.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.01 Waters, including spa waters and aerated waters; ice and snow:

(A) Spa waters, natural and artificial; aerated waters

1s. 4d. per gallon

1s. 4d. per gallon

1s. 4d. per gallon

(B) Ice

(a)

1s. per cwt.

1s. per cwt.

1s. per cwt.

(C) Other

Free

Free

Free

Section IV

CUSTOMS DUTIES

22.02-22.05

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07:

(A) Beverages made from or containing the juice of blackcurrants or any extract or essence of blackcurrants

(a)

60% plus 1s. 4d. per gallon

60% plus 1s. 4d. per gallon

40% plus 1s. 4d. per gallon

(B) Other

1s. 4d. per gallon

1s. 4d. per gallon

1s. 4d. per gallon

22.03 Beer made from malt:

(A) Mum, Spruce, Black Beer, Berlin White Beer, and other preparations of a similar character, of which the worts were, before fermentation, of a specific gravity:

(1) Not exceeding 1215°

(2) Exceeding 1215°

(B) Other

22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol:

(A) Sweetened

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(B) Unsweetened

Free

Free

Free

22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:

(A) Not exceeding 25° of proof spirit:

(1) Still:

(a) Not in bottle

(b) In bottle

(2) Sparkling:

(a) Not in bottle

(b) In bottle

Section IV

22.05-22.07

 CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.05 Wine of fresh grapes, etc.—contd.

(B) Exceeding 25° but not exceeding 30° of proof spirit:

(1) Still:

(a) Not in bottle

(b) In bottle

(2) Sparkling:

(a) Not in bottle

(b) In bottle

(C) Exceeding 30° of proof spirit:

(1) Still:

(a) Not in bottle

(b) In bottle

(2) Sparkling:

(a) Not in bottle

(b) In bottle

22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts

22.07 Other fermented beverages (for example, cider, perry and mead):

(A) Beer

(B) Wine

Section IV

CUSTOMS DUTIES

22.07-22.10

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

22.07 Other fermented beverages (for example, cider, perry and mead)—-contd.

(C) Cider and perry:

(1) Of a strength of less than 9° of proof spirit and not containing added spirit or spirit derived from the addition of sugar)

5s. per gallon

5s. per gallon

3s. per gallon

(2) Other

(D) Other:

(1) Exceeding 2° of proof spirit

(2) Not exceeding 2° of proof spirit

1s. 4d. per gallon

1s. 4d. per gallon

1s. 4d. per gallon

22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140° proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:

(A) Warehoused 5 years or more

(B) Not warehoused, or warehoused less than 5 years

22.09 Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages:

(A) Liqueurs, cordials, mixtures and other preparations in bottle, entered in such a manner as to indicate that the strength is not to be tested:

(1) Warehoused 5 years or more

(2) Not warehoused or warehoused less than 5 years

(B) Other:

(1) Warehoused 5 years or more

(2) Not warehoused or warehoused less than 5 years

22.10 Vinegar and substitutes for vinegar

(a)

2s. per gallon

1s. 6d. per gallon

1s. 6d. per gallon

Section IV

23.01-23.07

CUSTOMS DUTIES

Chapter 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

23.01 Flours and meals, of meat offals, fish, crustaceans or molluses, unfit for human consumption; greaves

Free

Free

Free

23.02 Bran, sharps and other residues derived from the sifting, milling or working of cereals or leguminous vegetables

Free

Free

Free

23.03 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues

Free

Free

Free

23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils:

(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes and soya bean cake meal

(b)

£4 4s. per cwt.

£4 4s. per cwt.

Nil

(B) Other

Free

Free

Free

23.05 Wine lees; argol:

(A) Wine less, dry or filter pressed; argol

Free

Free

Free

(B) Other

23.06 Vegetable products of a kind used for animal food, not elsewhere specified or included

Free

Free

Free

23.07 Sweetened forage; other preparations of a kind used in animal feeding:

(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal

(b)

£4 4s. per cwt.

£4 4s. per cwt.

Nil

(B) Containing dried milk

(b)

3d. per lb.

3d. per lb.

3d. per lb.

(C) Other:

(1) Sweetened

2½d. per lb.

2½d. per lb.

2½d. per lb.

(2) Unsweetened:

(a) Made from or containing any product of wheat:

(i) Biscuits for dogs or other animals

(a)

3d. per lb.

3d. per lb.

3d. per lb.

(ii) Other

(a)

75%

75%

50%

(b) Other

Free

Free

Free

Section IV

CUSTOMS DUTIES

24.01

Chapter 24

TOBACCO

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

24.01 Unmanufactured tobacco; tobacco refuse:

(A) Unmanufactured tobacco:

(1) Unstripped or unstemmed:

(a) Containing 10 per cent. or more by weight of moisture

(b) Other

(2) Stripped or stemmed:

(a) Containing 10 per cent. or more by weight of moisture

(b) Other

(B) Tobacco refuse

Section IV

24.02

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

24.02 Manufactured tobacco; tobacco extracts and essences:

(A) Manufactured tobacco:

(1) Cigars

(2) Cigarettes

(3) Cavendish or Negrohead:

(a) Manufactured in bond

(b) Other

(4) Snuff:

(a) Containing more than 13 per cent. by weight of moisture

(b) Other

(5) Other

(B) Tobacco extracts and essences

Section V

CUSTOMS DUTIES

 25.01-25.05

SECTION V

MINERAL PRODUCTS

Chapter 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein.

2.—This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Ferrous earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe2 O3 (heading No. 28.23);

(c) Pharmaceutical products falling within Chapter 30;

(d) Perfumery, cosmetics or toilet preparations (heading No. 33.06);

(e) Road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within heading No. 68.01, 68.02 or 68.03;

(f) Precious or semi-precious stones (heading No. 71.02);

(g) Cultured sodium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or

(h) Writing or drawing chalks, tailors' or billiards chalks (heading No. 98.05).

Special Provision relating to the Duty on Silica in Powder Form

Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 25.05(A), 25.06(B), 25.07(A), 25.13(A) or 25.17(B)(1) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow any such goods to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water

Free

Free

Free

25.02 Unroasted iron pyrites

Free

Free

Free

25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

Free

Free

Free

25.04 Natural graphite

Free

Free

Free

25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No. 26.01:

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

331/3%

222/9%

(B) Other

Free

Free

Free

Section V

25.06-25.13 

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.06 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing:

(A) Quartzite sawn on more than two surfaces

(a)

100%

662/3%

662/3%

(B) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

331/3%

222/9%

(C) Other

Free

Free

Free

25.07 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and dinas earths:

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

331/3%

22 2/9%

(B) Other

Free

Free

Free

25.08 Chalk:

(A) Whiting or Whitening

(a)

1s. per cwt.

1s. per cwt.

1s. per cwt.

(B) Other

Free

Free

Free

25.09 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides

Free

Free

Free

25.10 Natural calcium phosphates, natural aluminum calcium phosphates, apitite and phosphatic chalk:

(A) Ground

(a)

20%

Nil

Nil

(B) Other

Free

Free

Free

25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide

Free

Free

Free

25.12 Infusorial earths, siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less

Free

Free

Free

25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:

(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

331/3%

22 2/9%

(B) Other

Free

Free

Free

 Section V

CUSTOMS DUTIES

25.14-25.19

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing

Free

Free

Free

25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing:

(A) Marble

(a)

100%

662/3%

662/3%

(B) Other:

(1) Sawn on more than two surfaces

(a)

100%

662/3%

662/3%

(2) Other

Free

Free

Free

25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing:

(A) Sawn on more than two surfaces

(a)

100%

662/3%

662/3%

(B) Other

Free

Free

Free

25.17 Pebbles and crushed or broken stone (whether or not heat treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat treated; granules and chippings (whether or not heat treated) and powder of stones falling within heading No. 25.15 or 25.16:

(A) Marble chippings and mixed chippings of marble and other stone

(a)

100%

662/3%

662/3%

(B) Other:

(1) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica

(a)

331/3%

331/3%

22 2/9%

(2) Other

Free

Free

Free

25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite):

(A) Dolomite sawn on more than two surfaces

(a)

100%

662/3%

662/3%

(B) Other

Free

Free

Free

25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide

Free

Free

Free

Section V

25.20-25.32

 CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry:

(A) Plaster of Paris, Keene's cement and Parian cement

(a)

9d. per cwt.

9d. per cwt.

9d. per cwt.

(B) Other

Free

Free

Free

25.21 Limestone flux and calcareous stone commonly used for the manufacture of lime or cement

Free

Free

Free

25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide

Free

Free

Free

25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker

(a)

30%

30%

20%

25.24 Asbestos

Free

Free

Free

25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet

Free

Free

Free

25.26 Mica, including splittings; mica waste

Free

Free

Free

25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc:

(A) Natural steatite sawn on more than two surfaces

(a)

100%

662/3%

662/3%

(B) Other

Free

Free

Free

25.28 Natural cryolite and natural chiolite

Free

Free

Free

25.29 Natural arsenic sulphides

Free

Free

Free

25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than eighty-five per cent. of H3BO3calculated on the dry weight

Free

Free

Free

25.31 Felspar, leucite, nepheline and nepheline syenite; fluorspar

Free

Free

Free

25.32 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery

Free

Free

Free

Section V

CUSTOMS DUTIES

26.01-26.04

Chapter 26

METALLIC ORES SLAG AND ASH

Notes

1.—This Chapter does not cover:

(a) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(b) Basic slag of Chapter 31;

(c) Slag wool, rock wool or similar mineral wools (heading No. 68.07);

(d) Goods falling within heading No. 71.11 (which relates, inter alia, to goldsmiths' and silversmiths' sweepings, residues and lemels); or

(e) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.—For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.—Heading No. 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

26.01 Metallic ores and concentrates and roasted iron pyrites

Free

Free

Free

26.02 Slag, dross, scalings and similar waste from the manufacture of iron or steel

Free

Free

Free

26.03 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds

Free

Free

Free

26.04 Other slag and ash, including kelp

Free

Free

Free

Section V

27.01-27.04

CUSTOMS DUTIES

Chapter 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than chemically pure methane which is to be classified in heading No. 27.11; or

(b) Medicaments (heading No. 30.03).

2.—Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constitutents.

3.—References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4.—Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes.

5.—Throughout this Schedule:

(a) "Light oils" means mineral hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185° Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240° Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8° Centigrade when tested in the manner prescribed by the Acts relating to petroleum.

(b) "Heavy oils" means mineral hydrocarbon oils of a specific gravity of not less than 0.835 and not more than 0.950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit is not less than 100 seconds and not more than 1,000 seconds, and which are artificially coloured or, if not artificially coloured, are (when tested in a Lovibond Tintometer having a cell of which the length is eighteen inches) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 Red and 35.5 Yellow.

(c) "Hydrocarbon oils" includes petroleum oils and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of 60° Fahrenheit.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal

3s. per ton

3s. per ton

Nil

27.02 Lignite, whether or not agglomerated

3s. per ton

3s. per ton

Nil

27.03 Peat (including peat itter), whether or not agglomerated

Free

Free

Free

27.04 Coke and semi-coke or coal, of lignite or of peat:

(A) Of coal or of lignite

3s. per ton

3s. per ton

Nil

(B) Of peat

Free

Free

Free

Section V

CUSTOMS DUTIES

 27.05-27.10

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.05 Retort carbon

Free

Free

Free

27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products

3d. per cwt.

3d. per cwt.

3d. per cwt.

27.07 Oils and other products of the distillation of high temperature coal tar; other oils and product as defined in Note 2 to this Chapter:

(A) Light oils as defined in Note 5(a) to this Chapter

(B) Heavy oils as defined in Note 5(b) to this Chapter

(a)

50%

331/3%

331/3%

(C) Other:

(1) Hydrocarbon oils as defined in Note 5(c) to this Chapter

(2) Other

Free

Free

Free

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars:

(A) Pitch

3d. per cwt.

3d. per cwt.

3d. per cwt.

(B) Pitch coke

Free

Free

Free

27.09 Petroleum oils and oils obtained from bituminous minerals, crude:

(A) Light oils as defined in Note 5(a) to this Chapter

(B) Other:

(1) Hydrocarbon oils as defined in Note 5 (c) to this Chapter

(2) Other

Free

Free

Free

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than seventy per cent. by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:

(A) Light oils as defined in Note 5(a) to this Chapter

(B) Heavy oils as defined in Note 5(b) to this Chapter

(a)

50%

331/3%

331/3%

Section V

27.10-27.16

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude, etc.—contd.

(C) Lubricating grease being any solid emulsion consisting of saponifiable oils with hydrocarbon oils, in which at least one component in wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. of the mixture consists of unsaponified oil

(a)

37½%

25%

25%

(D) Other:

(1) Lubricating oils wholly or partly of mineral origin, in containers not containing more than 35 gallons of oil

(a)

1s. per gallon

1s. per gallon

1s. per gallon

(2) Other:

(a) Hydrocarbon oils as defined in Note 5(c) to this Chapter

(b) Other

Free

Free

Free

27.11 Petroleum gases and other gaseous hydrocarbons

Free

Free

Free

27.12 Petroleum jelly

Free

Free

Free

27.13 Paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured

Free

Free

Free

27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals:

(A) Bitumen

3d per cwt.

3d. per cwt.

3d per cwt.

(B) Other

Free

Free

Free

27.15 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands:

(A) Bitumen and asphalt

3d. per cwt.

3d. per cwt.

3d. per cwt.

(B) Other

Free

Free

Free

27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks)

3d. per cwt.

3d. per cwt.

3d. per cwt.

 Section VI

CUSTOMS DUTIES

28

SECTION IV

PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES

Notes

1.—(a) Goods (other than radio-active ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of this Schedule.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Section.

2.—Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of this Schedule.

Chapter 28

INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES

Notes

1. Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) Products mentioned in (a) above dissolved in water;

(c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport.

2.—In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No. 28.36), carbonates and percarbonates of inorganic bases (heading No. 28.42), cyanides and complex cyanides of inorganic bases (heading No. 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.44), organic products included in headings Nos. 28.49 to 28.52 and metallic and non-metallic carbides (heading No. 28.56), only the following compounds of carbon are also to be classified in the present Chapter:

(a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.13);

(b) Oxyhalides of carbon (heading No. 28.14);

(c) Carbon disulphide (heading No. 28.15);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.48);

(e) Solid hydrogen peroxide (heading No. 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than twenty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31).

Section VI

28

 CUSTOMS DUTIES

3.—This Chapter does not cover:

(a) Sodium chloride or other mineral products falling within Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(c) Products mentioned in Note 1, 2, 3 or 4 of Chapter 31;

(d) Inorganic products of a kind used as luminophores (heading No. 32.07);

(e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, of heading No. 38.19;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.04), and precious metals falling within Chapter 71;

(g) The metals, whether or not chemically pure, falling within any heading of Section XV; or

(h) Optical elements, for example, of magnesium oxide of or the halides of the alkali or of the alkaline earth metals (heading No. 90.01).

4.—Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid falling within sub-Chapter IV are to be classified in heading No. 28.13.

5.—Headings Nos. 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts of peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.48.

6.—Heading No. 28.50 is to be taken to apply only to:

(a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes;

(b) The following radio-active chemical elements: technetium, promethium, polonium, astatine, radon francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;

(c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Sections XIV and XV;

(d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and whether or not mixed together;

(e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds;

(f) Nuclear reactor cartridges, spent or irradiated.

The term "isotopes" mentioned above and in headings Nos. 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235.

7.—Heading No. 28.55 is to be taken to include ferro-phosphorus containing fifteen per cent. or more by weight of phosphorus and phosphor copper containing more than eight per cent. by weight of phosphorus.

Special Provision relating to the Duty on Silica in Powder Form

Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 28.13 (A) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow such goods to be imported without payment of duty or repay any duty paid thereon at importation.

Section V

CUSTOMS DUTIES

28.01-28.19

 

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

I.—CHEMICAL ELEMENTS

28.01 Halogens (fluorine, chlorine, bromine and iodine)

Free

Free

Free

28.02 Sulphur, sublimed or precipitated; colloidal sulphur

Free

Free

Free

28.03 Carbon, including carbon black, anthracene black, acetylene black and lamp black

Free

Free

Free

28.04 Hydrogen, rare gases and other non-metals

Free

Free

Free

28.05 alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury

Free

Free

Free

II.—INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS

28.06 Hydrochloric acid and chlorosulphonic acid

Free

Free

Free

28.07 Sulphur dioxide

Free

Free

Free

28.08 Sulphuric acid; oleum

Free

Free

Free

28.09 Nitric acid; sulphonitric acids

Free

Free

Free

28.10 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-)

Free

Free

Free

28.11 Arsenic trioxide, arsenic pentoxide and acids of arsenic

Free

Free

Free

28.12 Boric oxide and boric acid

Free

Free

Free

28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water):

(A) Silicon dioxide in powder form

(a)

331/3%

331/3%

22 2/9%

(B) Other

Free

Free

Free

III.—HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS

28.14 Halides, oxyhalides and other halogen compounds of non-metals

Free

Free

Free

28.15 Sulphides of non-metals; phosphorus trisulphide

Free

Free

Free

IV.—INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND PEROXIDES

28.16 Ammonia, anhydrous or in aqueous solution

Free

Free

Free

28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium

Free

Free

Free

28.18 Oxides, hydroxide and peroxides, of strontium, barium or magnesium

Free

Free

Free

28.19 Zinc oxide and zinc peroxide

Free

Free

Free

Section VI

28.20-28.41

 CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

28.20 Aluminium oxide and hydroxide; artificial corundum

Free

Free

Free

28.21 Chromium oxides and hydroxides

Free

Free

Free

28.22 Manganese oxides

Free

Free

Free

28.23 Iron oxides and hydroxides; earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe2O3

Free

Free

Free

28.24 Cobalt oxides and hydroxides

Free

Free

Free

28.25 Titanium oxides

Free

Free

Free

28.26 Tin oxides (stannous oxide and stannic oxide)

Free

Free

Free

28.27 Lead oxides; red lead and orange lead

Free

Free

Free

28.28 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides

Free

Free

Free

V.—METALLIC SALTS AND PEROXYSALTS, OF INORGANIC ACIDS

28.29 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts

Free

Free

Free

28.30 Chlorides and oxychlorides

Free

Free

Free

28.31 Chlorites and hypochlorites

Free

Free

Free

28.32 Chlorates and perchlorates

Free

Free

Free

28.33 Bromides, oxybromides, bromates and perbromates, and hypobromites

Free

Free

Free

28.34 Iodides, oxyiodides, iodates and periodates

Free

Free

Free

28.35 Sulphides; polysulphides

Free

Free

Free

28.36 Dithionites, including those stabilised with organic substances; sulphoxylates

Free

Free

Free

28.37 Sulphites and thiosulphates

Free

Free

Free

28.38 Sulphates (including alums) and persulphates

Free

Free

Free

28.39 Nitrites and nitrates

Free

Free

Free

28.40 Phosphites, hypophosphites and phosphates:

(A) Disodium hydrogen orthophosphate, disodium dihydrogen pyrophosphate and calcium tetrahydrogen diorthophosphate, in powder form

(a)

331/3%

331/3%

331/3%

(B) Other

Free

Free

Free

28.41 Arsenites and arsenates

Free

Free

Free

Section VI

CUSTOMS DUTIES

 28.42-28.58

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate

Free

Free

Free

28.43 Cyanides and complex cyanides

Free

Free

Free

28.44 Fulminates, cyanates and thiocyanates

Free

Free

Free

28.45 Silicates; commercial sodium and potassium silicates

Free

Free

Free

28.46 Borates and perborates

Free

Free

Free

28.47 Salts of metallic acids (for example, chromates, permanganates, stannates)

Free

Free

Free

28.48 Other salts and peroxysalts of inorganic acids, but not including azides

Free

Free

Free

VI.—MISCELLANEOUS

28.49 Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined

Free

Free

Free

28.50 Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds

Free

Free

Free

28.51 Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No. 28.50

Free

Free

Free

28.52 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together

Free

Free

Free

28.53 Liquid air (whether or not rare gases have been removed); compressed air

Free

Free

Free

28.54 Hydrogen peroxide (including solid hydrogen peroxide)

Free

Free

Free

28.55 Phosphides

Free

Free

Free

28.56 Carbides (for example, silicon carbide, boron carbide, metallic carbides)

Free

Free

Free

28.57 Hydrides, nitrides and azides, silicides and borides

Free

Free

Free

28.58 Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals

Free

Free

Free

Section VI

29

 CUSTOMS DUTIES

Chapter 29

ORGANIC CHEMICALS

Notes

1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings Nos. 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of heading No. 29.43, or the products of heading No. 29.44, whether or not chemically defined;

(d) Products mentioned in (a), (b) or (c) above dissolved in water;

(e) Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;

(f) The products mentioned in (a), (b), (c),(d) or (e) above with an added stabiliser necessary for their preservation or transport;

(g) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths.

2.—This Chapter does not cover:

(a) Goods falling within heading No. 15.04, or glycerol (heading No. 15.11);

(b) Ethyl alcohol (heading No. 22.08 or 22.09);

(c) Methane (heading No. 27.11);

(d) The compounds of carbon mentioned in Note 2 of Chapter 28;

(e) Urea containing not more than forty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31);

(f) Colouring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as optical bleaching agents substantive to the fibre and natural indigo (heading No. 32.05) and dyes put up in forms or packings of a kind sold by retail (heading No. 32.09);

(g) Methaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding three hundred cubic centimeters (heading No. 36.08);

(h) Products put up as charges for fire-extinguishers or put up in fire extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; or

(ij) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).

3.—Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of those headings.

4.—In headings Nos. 29.03 to 29.05, 29.07 to 29.10 and 29.12 to 29.21 inclusive, any reference to halogenated sulphonated, nitrated or nitrosated derivatives is to be taken to include a reference to any combination of these derivatives (for example, sulphohalogenated, nitrohalogenated, nitrosulphonated and nitrosulphohalogenated derivatives).

Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No. 29.30

Section VI

CUSTOMS DUTIES 

29.01-29.03

5.— (a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the sub-Chapters.

(b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified with the corresponding acid-function compounds.

(c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the corresponding esters.

(d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds.

(e) Halides of carboxylic acids are to be classified with the corresponding acids.

6.—The compounds of headings Nos. 29.31 to 29.34 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

Heading No. 29.31 (organo-sulphur compounds) and heading No. 29.34 (other organo-inorganic compounds) are to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivates).

7.—Heading No. 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemi-acetals, methylene ethers of orthodihydric phenols, apoxides with three or four member rings, cyclic acetals, cyclic polymers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides, imides of polybasic acids, hexamethylenetetramine and trimethylenetrinitramine.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

I.—HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.01 Hydrocarbons:

(A) Light oils as defined in Note 5(a) to Chapter 27

(B) Heavy oils as defined in Note 5(b) to Chapter 27

(a)

50%

331/3%

331/3%

(C) Other:

(1) Hydrocarbon oils as defined in Note 5(c) to Chapter 27

(2) Other

Free

Free

Free

29.02 Halogenated derivatives of hydrocarbons:

(A) Carbon tetrachloride in containers containing not more than 35 gallons

(a)

10s. per gallon

10s. per gallon

10s. per gallon

(B) Other

Free

Free

Free

29.03 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons

Free

Free

Free

Section VI

29.04-29.10

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

II.—ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

(A) Naphtha and methylic alcohol purified so as to be potable:

(1) Warehoused 5 years or more

(2) Not warehoused, or warehoused less than 5 years

(B) Sulphonated derivatives of alcohols suitable for use as soap substitutes

(a)

75%

75%

50%

(C) Other

Free

Free

Free

29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

(A) Sulphonated derivatives of alcohols suitable for use as soap substitutes

(a)

75%

75%

50%

(B) Other

Free

Free

Free

III.—PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.06 Phenols and phenol-alcohols

Free

Free

Free

29.07 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols

Free

Free

Free

IV.—ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, EPOXIDES WITH A THREE OR FOUR MEMBER RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.08 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

Section VI

CUSTOMS DUTIES

 29.11-29.21

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

V.—ALDEHYDE-FUNCTION COMPOUNDS

29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes

Free

Free

Free

29.12 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No. 29.11

Free

Free

Free

VI.—KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

VII.—ACIDS, ACID ANHYDRIDES, ACID HALIDES, ACID PEROXIDES AND PERACIDS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.14 Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.15 Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.16 Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

VIII.—INORGANIC ESTERS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

29.17 Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.18 Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.19 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

Free

Free

Free

29.20 Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

29.21 Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Free

Free

Free

Section VI

29.22-29.41

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

IX.—NITROGEN-FUNCTION COMPOUNDS

29.22 Amine-function compounds

Free

Free

Free

29.23 Single or complex oxygen-function amino-compounds

Free

Free

Free

29.24 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins

Free

Free

Free

29.25 Amide-function compounds

Free

Free

Free

29.26 Imide-function compounds and imine-function compounds

Free

Free

Free

29.27 Nitrile-function compounds

Free

Free

Free

29.28 Diazo-, azo- and azoxy-compounds

Free

Free

Free

29.29 Organic derivatives of hydrazine of hydroxylamine

Free

Free

Free

29.30 Compounds with other nitrogen-functions

Free

Free

Free

X.—ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC COMPOUNDS

29.31 Organo-sulphur compounds

Free

Free

Free

29.32 Organo-arsenic compounds

Free

Free

Free

29.33 Organo-mercury compounds

Free

Free

Free

29.34 Other organo-inorganic compounds

Free

Free

Free

29.35 Heterocyclic compounds; nucleic acids

Free

Free

Free

29.36 Sulphonamides

Free

Free

Free

29.37 Sultones and sultans

Free

Free

Free

XI.—PROVITAMINS, VITAMINS, HORMONES AND ENZYMES, NATURAL OR REPRODUCED BY SYNTHESIS

29.38 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent

Free

Free

Free

29.39 Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones

Free

Free

Free

29.40 Enzymes

Free

Free

Free

XII.—GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

29.41 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Free

Free

Free

Section VI

CUSTOMS DUTIES 

29.42-29.45

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

29.42 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Free

Free

Free

XIII.—OTHER ORGANIC COMPOUNDS

29.43 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of headings Nos. 29.39, 29.41 and 29.42

Free

Free

Free

29.44 Antibiotics

Free

Free

Free

29.45 Other organic compounds

Free

Free

Free

Section VI

30

CUSTOMS DUTIES

 Chapter 30

PHARMACEUTICAL PRODUCTS

Notes

1.—For the purposes of heading No. 30.03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No. 30.02 or 30.04 which are either:

(a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by retail for therapeutic or prophylactic purposes.

For the purposes of these provisions of and Note 3(d) to this Chapter, the following are to be treated:

(A) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods falling in Chapter 28 or 29; and

(3) Simple vegetable extracts falling in heading No. 13.03, merely standardised or dissolved in any solvent;

(B) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

2.—The headings of this Chapter are to be taken not to apply to:

(a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.05);

(b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties (heading No. 33.06); or

(c) Medicated soap of all kinds (heading No. 34.01).

3.—H eading No. 30.05 is to be taken to apply, and to apply only, to:

(a) Sterile surgical catgut and similar sterile suture materials;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical haemostatics;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No. 30.02) designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses;

(e) Dental cements and other dental fillings; and

(f) First-aid boxes and kits.

Special Provision relating to the Duty on Tablets and Materials therefor.

Whenever it is shown to the satisfaction of the Revenue Commissioners either—

(a) that any material falling within heading No. 30.03 (G)(1) is not intended for the manufacture of tablets of that heading; or

(b) that none of the active ingredients of any goods falling within heading No. 30.03 (G)(1) is the subject of a monograph in the edition for the time being current of the British Pharmacopoeia, the British Pharmaceutical Codex or the British Veterinary Codex,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such material or goods to be imported without payment of duty or may repay any duty paid at importation.

Section VI

CUSTOMS DUTIES

30.01-30.03

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

30.01 Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

Free

Free

Free

30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products

Free

Free

Free

30.03 Medicaments (including veterinary medicaments):

(A) Sterile injection liquids put up in glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters, excluding the following—

(a)

50% or 15s. per 100 containers*

50% or 15s. per 100 containers*

331/8% or 10s. per 100 containers*

Sera

Substances of animal origin and synthetic hormones (other than adrenaline, progesterone and stilboestrol)

Antibiotics and preparations thereof

Salts and preparations of antimony, arsenic, bismuth, copper, gold, iodine or iron

Vitamins (other than B group and vitamin K or its analogues)

Dextran

Antihistamine substances

Sulphonamides

Barbituric acid derivatives

(B) Wines

(C) Liquid paraffin

(a)

50%

331/3%

331/3%

(D) Sweetened lozenges and pastilles

(a)

1s. 6d. per lb.

1s. per lb.

6d. per lb.

(E) Disinfectants and antiseptics containing a coal tar derivative, pine oil, chloroxylenol or chlorocresol, insecticides, verminicides, vermicides and fungicides, suitable for use either without further preparation or on the mere addition of water, excluding single chemically defined elements or compounds

(a)

50%

50%

331/3%

(F) Preparations containing malt extract (not being sweetened lozenges or pastilles)

(a)

75% or 4s. 6d. per lb.*

75% or 4s. 6d. per lb.*

50% or 3s. 0d. per lb.*

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

Section VI

30.03-30.05

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

30.03 Medicaments (including veterinary medicaments)—-contd.

(G) Other:

(1) Tablets imported in quantities exceeding 100 tablets at any one time, and materials so prepared as to be suitable without further substantial processing for compression into tablets, excluding hypodermic tablets and moutwash tablets and materials therefor

(a)

75%

75%

50%

(2) Other:

(a) Sweetened:

(i) If the customary trade unit of quantity is reckoned by weight

2½d. per lb.

2½d. per lb.

2½d. per lb.

(ii) If the customary trade unit of of quantity is reckoned by measure

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(b) Unsweetened

Free

Free

Free

30.04 Waddling, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter:

(A) Bandages, dressings and lint, excluding adhesive and elastic bandages and chiropodists' pads; cotton wool, wadding and the like, of textile material, not being medicated in accordance with the standards prescribed in the edition for the time being current of the British Pharmaceutical Codex

(a)

50% or 9d. per lb.*

50% or 9d. per lb.*

331/3% or 6d. per lb.*

(B) Other

Free

Free

Free

30.05 Other pharmaceutical goods:

(A) Opacifying preparations for X-ray examinations and diagnostic reagents:

(1) In liquid form, suitable for injection, put up in hermetically sealed or rubber-capped glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters:

(a) Salts and preparations of iodine

Free

Free

Free

(b) Other

(a)

50% or 15s. per 100 containers*

50% or 15s. per 100 containers*

331/3% or 10s. per 100 containers*

(2) Other

Free

Free

Free

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

Section VI

CUSTOMS DUTIES

 30.05

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

30.05 Other pharmaceutical goods—-contd.

(B) First-aid boxes and kits

The rates and licensing provisions that would apply if the articles contained in the boxes or kits were imported separately

(C) Other

Free

Free

Free

Section VI

31 

CUSTOMS DUTIES

Chapter 31

FERTILISERS

Notes

1.—Heading No. 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate containing not more than 16.3 per cent. by weight of nitrogen;

(ii) Ammonium nitrate, whether or not pure;

(iii) Ammonium sulphonitrate, whether or not pure;

(iv) Ammonium sulphate, whether or not pure;

(v) Calcium nitrate containing not more than sixteen per cent. by weight of nitrogen;

(vi) Calcium nitrate-magnesium nitrate, whether or not pure;

(vii) Calcium cyanamide containing not more than twenty-five percent. by weight of nitrogen, whether or not treated with oil;

(viii) Urea containing not more than forty-five per cent. by weight of nitrogen.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers consisting of the goods of sub-paragraphs 1 (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution.

2.—Heading No. 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Disintegrated calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminium calcium phosphates;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogen phosphate containing not less than 0.2 per cent. by weight of fluorine.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.

3.—Heading No. 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvinite);

(ii) Crude potassium salts obtained by the treatment of residues of beet molasses;

(iii) Potassium chloride, whether or not pure, except as provided in Note 6(c) below;

(iv) Potassium sulphate containing not more than fifty-two per cent. by weight of K2 O;

(v) Magnesium sulphate-potassium sulphate containing not more than thirty per cent. by weight of K2O.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria mixed together.

4.—Ammonium phosphates containing not less than six milligrammes of arsenic per kilogramme are to be classified in heading No. 31.05.

5.—For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A), 3 (A) and 4 above, the calculation is to be made on the dry anhydrous product.

6.—This Chapter does not cover:

(a) Animal blood of heading No. 05.15;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3 (A) or 4 above); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of potassium chloride (heading No. 90.01).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

31.01 Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemically treated

Free

Free

Free

31.02 Mineral or chemical fertilisers, nitrogenous

Free

Free

Free

31.03 Mineral or chemical fertilisers, phosphatic:

(A) Calcined mineral phosphates, ground

(a)

20%

Nil

Nil

(B) Superphosphates

(a)

20%

20%

Nil

(C) Other

Free

Free

Free

31.04 Mineral or chemical fertilisers, potassic

Free

Free

Free

31.05 Other fertilisers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes:

(A) Artificial fertilisers and chemically treated natural fertilisers, containing two or more of the elements nitrogen, phosphorus or potassium

(a)

20%

Nil

Nil

(B) Goods described in heading No. 31.03(A) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes

(a)

20%

Nil

Nil

(C) Goods described in heading No. 31.03 (B) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes

(a)

20%

20%

Nil

(D) Other

Free

Free

Free

Section VI

32.01-32.05

CUSTOMS DUTIES

Chapter 32

TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS; INKS

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined elements and compounds (except those falling within heading No. 32.04 or 32.05, inorganic products of a kind used as luminophores (heading No. 32.07), and also dyes in forms or packings of a kind sold by retail falling within heading No. 32.09); or

(b) Tannates and other tannin derivatives of products falling within headings Nos. 29.38 to 29.42 29.44 or 35.01 to 35.04.

2.—Heading No. 32.05 is to be taken to include mixtures of stabilised diazonium salts and coupling compound for the production of insoluble azoic dyestuffs on the fibre.

3.—Headings Nos. 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients preparations for printing textiles. The headings are not to be applied, however, to prepared pigments falling within heading No. 32.09

4.—Heading No. 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent exceeds fifty per cent. of the weight of the solution.

5.—The expression "colouring matter" in this Chapter does not include products of a kind used as extender in oil paints, whether or not they are also suitable for colouring distempers.

6.—The expression "stamping foils" in heading No. 32.09 is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (for example, gold or aluminium), or pigment, deposited on paper, artificial plastic material or other support.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

32.01 Tanning extracts of vegetable origin

Free

Free

Free

32.02 Tannins (tannic acids), including water-extracted gall-nut tannin, and their salts, ethers, esters and other derivatives

32.03 Synthetic tanning substances, whether or not mixed with natural tanning materials; artificial bates for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin)

Free

Free

Free

32.04 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin

Free

Free

Free

32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo

Free

Free

Free

Section VI

CUSTOMS DUTIES

 32.06-32.13

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

32.06 Colour lakes

Free

Free

Free

32.07 Other colouring matter; inorganic products of a kind used as luminophores

Free

Free

Free

32.08 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes

(A) Vitrifiable enamels in liquid or paste form

(a)

50%

50%

50%

(B) Liquid lustres, other than precious metal lustres

(a)

50%

50%

33½%

(C) Other

Free

Free

Free

32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather, paints and enamels; pigments in licensed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes in forms or packings of a kind sold by retail

(A) Paints and enamels; distempers in liquid or paste form; pigments; cellulose varnishes, cellulose lacquers and other preparations, in liquid or paste form, which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents; stamping foils; dyes in forms or packings of a kind sold by retail

(a)

75%

75%

50%

(B) Other

Free

Free

Free

32.10 Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories

Free

Free

Free

32.11 Prepared driers

(a)

50%

50%

331/3%

32.12 Galziers' putty; grafting putty; painters' fillings, and stopping, sealing and similar mastics, including resin mastics and cements:

(A) Based on calcium carbonate and linseed oil

(a)

50%

50%

50%

(B) Other

Free

Free

Free

32.13 Writing ink, printing ink and other inks

(a)

331/3%

331/3%

331/3%

Section VI

33.01-33.04

CUSTOMS DUTIES

Chapter 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND TOILET PREPARATIONS

Notes

1.—This Chapter does not cover:

(a) Compound alcoholic preparations (known as "concentrated extracts") for the manufacture beverages (heading No. 22.09);

(b) Soap falling within heading No. 34.01; or

(c) Spirits of turpentine or other products falling within heading No. 38.07.

2.—Heading No. 33.06 is to be taken to apply, inter alia, to products (whether or not mixed), other than those of heading No. 33.05, suitable for use as perfumery, cosmetics or toilet preparations, put up in packing: of a kind sold by retail for such use.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

33.01 Essential oils (terpeneless or not); concretes and absolutes; resinoids

Free

Free

Free

33.02 Terpenic by-products of the deterpenation of essential oils

Free

Free

Free

33.03 Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration

Free

Free

Free

33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries:

(A) Fruit or vegetable flavouring extracts or essences and synthetic substitutes for such extracts or essences, in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries:

(1) Sweetened:

(a) If the customary trade unit of quantity is reckoned by weight

(a)

37½% plus 2½d. per lb.

25% plus 2½d. per lb.

25% plus 2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

(a)

37½% plus 2s. 1d. per gallon

25% plus 2s. 1d. per gallon

25% plus 2s. 1d. per gallon

(2) Unsweetened

(a)

37½%

25%

25%

(B) Other:

(1) Sweetened:

(a) If the customary trade unit of quantity is reckoned by weight

2½d. per lb.

2½d. per lb.

2½d. per lb.

(b) If the customary trade unit of quantity is reckoned by measure

2s. 1d. per gallon

2s. 1d. per gallon

2s. 1d. per gallon

(2) Unsweetened

Free

Free

Free

Section VI

CUSTOMS DUTIES

 33.05-33.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses:

(A) Fruit or vegetable extracts or essences in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries

(a)

37½%

25%

25%

(B) Goods of this heading put up as perfumery or toilet preparations

(a)

100% or £5 per gallon*

100% or £5 per gallon*

100% or £5 per gallon*

(C) Other

Free

Free

Free

33.06 Perfumery, cosmetics and toilet preparations:

(A) Perfumery:

(1) Perfumed spirits:

(a) Warehoused 5 years or more

(b) Not warehoused, or warehoused less than 5 years

(2) Other:

(a) If the customary trade unit of quantity is reckoned by weight

(a)

100% or 10s. per lb.*

100% or 10s. per lb.*

100% or 10s. per lb.*

(b) If the customary trade unit of quantity is reckoned by measure

(a)

100% or £5 per gallon*

100% or £5 per gallon*

100% or £5 per gallon*

(B) Shaving creams; shampoos

(a)

75%

75%

50%

(C) Fuller's earth; petroleum jelly; hair dyes

Free

Free

Free

(D) Other:

(1) Cosmetics; toilet preparations for human use:

(a) If the customary trade unit of quantity is reckoned by weight

(a)

100% or 10s. per lb.*

100% or 10s. per lb.*

100% or 10s. per lb.*

(b) If the customary trade unit of quantity is reckoned by measure

(a)

100% or £5 per gallon*

100% or £5 per gallon*

100% or £5 per gallon*

(2) Other

Free

Free

Free

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

Section VI

34.01-34.03

CUSTOMS DUTIES

Chapter 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

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined compounds; or

(b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06).

2.—Heading No. 34.01 is to be taken to apply only to soap, soluble in water, with or without the addition of other substances (for example, disinfectants, abrasive powders, fillers or medicaments).

3.—The reference in heading No. 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products defined in Note 3 of Chapter 27.

4.—In heading No. 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply only to:

(A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;

(B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial); and

(C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.

The heading is to be taken not to apply to:

(a) Waxes falling within heading No. 27.13; or

(b) Separate animal waxes and separate vegetable waxes, merely coloured.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

34.01 Soap, including medicated soap

(a)

75%

75%

50%

34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap

(a)

75%

75%

50%

34.03 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing seventy per cent. or more by weight of petroleum oils or of oils obtained from bituminous minerals:

(A) Lubricating grease being any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. by weight of the mixture consists of unsaponified oil

(a)

37½%

25%

25%

(B) Lubricating oils partly of mineral origin, put up in containers not containing more than 35 gallons of oil

(a)

1s. per gallon

1s. per gallon

1s. per gallon

(C) Other

Free

Free

Free

Section VI

CUSTOMS DUTIES

 34.04-34.07

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

34.04 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents

Free

Free

Free

34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04:

(A) Polishing preparations:

(1) Preparations for use on articles or materials in the course of manufacture

Free

Free

Free

(2) Other

(a)

331/3%

331/3%

331/3%

(B) Scouring preparations:

(1) Containing soap or other detergent

(a)

75%

75%

50%

(2) Other

Free

Free

Free

34.06 Candles, tapers, nightlights and the like

(a)

37½%

37½%

25%

34.07 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as "dental wax" or as "dental impression compounds", in plates, horseshoe shapes, sticks and similar forms

Free

Free

Free

Section VI

35.01-35.05

 CUSTOMS DUTIES

Chapter 35

ALBUMINOIDAL SUBSTANCES; GLUES

Note

This Chapter does not cover:

(a) Protein substances put up as medicaments (heading No. 30.03); or

(b) Gelatin postcards and other products of the printing industry (Chapter 49).

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

35.01 Casein, caseinates and other casein derivatives; casein glues :

(A) Casein glues

(a)

75%

50%

50%

(B) Other

Free

Free

Free

35.02 Albumins, albuminates and other albumin derivatives :

(A) Egg albumin:

(1) Liquid or frozen

(b)

£3 per cwt.

£2 5s. per cwt.

£2 5s. per cwt.

(2) Dried

(b)

4s. 6d. per lb.

4s. 6d. per lb.

4s. 6d. per lb.

(B) Other

Free

Free

Free

35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked, and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass)

(A) Gelatin, glues (including glue size) and isinglass

(a)

75%

50%

50%

(B) Other

Free

Free

Free

35.04 Peptones and other protein substances and their derivatives; hide powder, whether or not chromed

Free

Free

Free

35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues:

(A) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake, or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures)

(a)

37½% or 3d. per lb.†

25% or 2d. per lb.†

25% or 2d. per lb.†

(B) Other

3s. per cwt.

3s. per cwt.

3s. per cwt.

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

Section VI

CUSTOMS DUTIES

 35.06

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

35.06 Prepared glues not elsewhere specified or included; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogramme:

(A) Prepared glues not elsewhere specified or included:

(1) Adhesive preparations which are aqueous solutions of arabin type gums, put up in containers containing not more than 20 gallons

(a)

37½%

37½%

25%

(2) Other

Free

Free

Free

(B) Products put up for sale by retail as glues:

(1) Glue (including glue size) derived from animal or fish

(a)

75%

50%

50%

(2) Adhesive preparations which are aqueous solutions of arabin type gums

(a)

37½%

37½%

25%

(3) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing with water only at ordinary temperatures

(a)

37½% or 3d. per lb.*

25% or 2d. per lb.*

25% or 2d. per lb.*

(4) Dextrin in dry form put up as glue

3s. per cwt.

3s. per cwt.

3s. per cwt.

(5) Adhesive solution in the preparation of which rubber (including synthetic rubber) or latex is used or which contains any of these substances

(a)

50%

50%

331/3%

(6) Other

Free

Free

Free

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

Section VI

36.01-36.06 

CUSTOMS DUTIES

Chapter 36

EXPLOSIVES; PROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes

1.—This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.

2.—Heading No. 36.08 is to be taken to apply only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding three hundred cubic centimeters;

(c) Resin torches, firelighters and the like.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

36.01 Propellent powders

Free

Free

Free

36.02 Prepared explosives, other than propellent powders

Free

Free

Free

36.03 Mining, blasting and safety fuses

Free

Free

Free

36.04 Percussion and detonating caps; igniters; detonators

Free

Free

Free

36.05 Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets)

Free

Free

Free

36.06 Matches (excluding Bengal matches):

(A) Wooden matches in boxes or other containers—

(1) Containing not more than 10 matches

16s. 4d.

16s. 4d.

16s. 4d.

per 1,000 containers

(2) Containing more than 10 but not more than 20 matches

£1 12s. 8d.

£1 12s. 8d.

£1 12s. 8d.

per 1,000 containers

(3) Containing more than 20 but not more than 50 matches

11s. 10d.

11s. 10d.

11s. 10d.

per 144 containers

(4) Containing more than 50 but not more than 75 matches

17s. 9d.

17s. 9d.

17s. 9d.

per 144 containers

(5) Containing more than 75 matches

17s. 9d.

17s. 9d.

17s. 9d.

per 144 containers and, for each 25 or part of 25 matches over 75,

4s. 2d.

4s. 2d.

4s. 2d.

per 144 containers and so in proportion for any less quantity of containers

Section VI

CUSTOMS DUTIES

 36.06-36.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

36.06 Matches (excluding Bengal matches)—contd.

(B) Other matches in boxes or other containers—

(1) Containing not more than 20 matches

£3 5s. 4d.

£3 5s. 4d.

£3 5s. 4d.

per 1,000 containers

(2) Containing more than 20 but not more than 50 matches

£1 3s. 8d.

£1 3s. 8d.

£1 3s. 8d.

per 144 containers

(3) Containing more than 50 but not more than 75 matches

£1 15s. 6d.

£1 15s. 6d.

£1 15s. 6d.

per 144 containers

(4) Containing more than 75 matches

£1 15s. 6d.

£1 15s. 6d.

£1 15s. 6d.

per 144 containers and, for each 25 or part of 25 matches over 75,

8s. 4d.

8s. 4d.

8s. 4d.

per 144 containers and so in proportion for any less quantity of containers

36.07 Ferro-cerium and other pyrophoric alloys in all forms

Free

Free

Free

36.08 Other combustible preparations and products:

(A) Light oils as defined in Note 5(a) to Chapter 27

(B) Firelighters

(a)

331/3%

331/3%

331/3%

(C) Other

Free

Free

Free

Section VI

37.01-37.04

CUSTOMS DUTIES

Chapter 37

PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS

Notes

1.—This Chapter does not cover waste or scrap materials.

2.—Heading No. 37.08 is to be taken to apply only to :

(a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers and fixers); and

(b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form ready for use.

The heading does not apply to photographic pastes or gums, varnishes or similar products.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper-board or cloth

Free

Free

Free

37.02 Film in rolls, sensitised, unexposed, perforated or not:

(A) Cinematograph film; X-ray film; microfilm

Free

Free

Free

(B) Other:

(1) Not exceeding 3 inches in width

22½%

22½%

15%

(2) Exceeding 3 inches in width

Free

Free

Free

37.03 Sensitised paper, paperboard and cloth, unexposed or exposed but not developed:

(A) Paper:

(1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls

5%

5%

5%

(2) Other

27½%

27½%

20%

(B) Paperboard:

(1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls

Free

Free

Free

(2) Other

22½%

22½%

15%

(C) Cloth

Free

Free

Free

37.04 Sensitised plates and film, exposed but not developed, negative or positive

Free

Free

Free

Section VI

CUSTOMS DUTIES

37.05-37.08

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

37.05 Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:

(A) Negatives; positives of a technical or scientific nature; single positives made from photographs taken outside the State, imported by the proprietor of a newspaper, magazine or other publication for the purposes of his trade or business as such proprietor

Free

Free

Free

(B) Other

(a)

331/3%

331/3%

331/3%

37.06 Cinematograph film, exposed and developed, consisting only of sound track, negative or positive

Free

Free

Free

37.07 Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive

Free

Free

Free

37.08 Chemical products and flash light materials, of a kind and in a form suitable for use in photography

Free

Free

Free

Section VI

38.01-38.07

 CUSTOMS DUTIES

Chapter 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading No. 38.01);

(2) Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products put up as described in heading No. 38.11;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.17);

(4) Products specified in Note 2 (a), 2 (c), 2 (d) or 2 (f) below.

(b) Medicaments (heading No. 30.03).

2.—Heading No. 38.19 is to be taken to include the following goods which are to be taken not to fall within any other heading of this Schedule:

(a) Cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals;

(b) Fusel oil;

(c) Ink removers put up in packings for sale by retail;

(d) Stencil correctors put up in packings for sale by retail;

(e) Ceramic firing testers, fusible, (for example, Seger cones);

f) Plasters specially prepared for use in dentistry; and

(g) Mixed alkylenes with a very low degree of polymerisation.

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

38.01 Artificial graphite; colloidal graphite, other than suspensions in oil

Free

Free

Free

38.02 Animal black (for example, bone black and ivory black), including spent animal black

Free

Free

Free

38.03 Activated carbon (decolourising, depolarising or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products

Free

Free

Free

38.04 Ammoniacal gas liquors and spent oxide produced in coal gas purification

Free

Free

Free

38.05 Tall oil

Free

Free

Free

38.06 Concentrated sulphite lye

Free

Free

Free

38.07 Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding "pine oils" not rich in terpineol):

(A) Hydrocarbon oils as defined in Note 5 (c)to Chapter 27

(B) Other

Free

Free

Free

Section VI

CUSTOMS DUTIES 

38.08-38.15

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

38.08 Rosin and resin acids, and derivatives thereof other than ester gums included in heading No. 39.05; rosin spirit and rosin oils:

(A) Hydrocarbon oils as defined in Note 5(c) to Chapter 27

(B) Other

Free

Free

Free

38.09 Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No. 38.18); wood creosote; wood naphtha; acetone oil:

(A) Wood tar

3d. per cwt.

3d. per cwt.

3d. per cwt.

(B) Hydrocarbon oils as defined in Note 5(c) to Chapter 27

Free

Free

Free

(C) Other

Free

Free

Free

38.10 Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foun dry core binders based on natural resinous products:

(A) Pitch and compounds based thereon

3d. per cwt.

3d. per cwt.

3d. per cwt.

(B) Other

Free

Free

Free

38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers):

(A) Flycatchers

(a)

37½% or ¾d. each*

37½% or ¾d. each*

25% or ½d. each*

(B) Other

(a)

50%

50%

33½%

38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries

Free

Free

Free

38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes

Free

Free

Free

38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils

Free

Free

Free

38.15 Prepared rubber accelarators

Free

Free

Free

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

Section VI

38.16-38.19

CUSTOMS DUTIES

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

38.16 Prepared culture media for development of micro-organisms

Free

Free

Free

38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades:

(A) Charges for fire-extinguishers

(a)

60%

40%

40%

(B) Other

Free

Free

Free

38.18 Composite solvents and thinners for varnishes and similar products:

(A) Light oils as defined in Note 5(a) to Chapter 27

(B) Other hydrocarbon oils as defined in Note 5(c) to Chapter 27

(C) Other

Free

Free

Free

38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

(A) Light oils as defined in Note 5(a) to Chapter 27

(B) Other hydrocarbon oils as defined in Note 5(c) to Chapter 27

(C) Metallic naphthenates including such naphthenates prepared for use by the addition of excipients, diluents or solvents

(a)

50%

50%

331/3%

(D) Foundry core binders with a basis of starch or dextrin

(a)

37½% or 3d. per lb.*

25% or 2d. per lb.*

25% or 2d. per lb.*

(E) Deodorants and air fresheners wholly or partly of naphthalene or paradichlorobenzene in solid form other than in flake, powder or granular form

(a)

50%

50%

331/3%

(F) Other

Free

Free

Free

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

 Section VII

CUSTOMS DUTIES

39

SECTION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF

Chapter 39

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS; ARTICLES THEREOF

Notes

1.—This Chapter does not cover:

(a) Stamping foils of heading No. 32.09;

(b) Artificial waxes (heading No. 34.04);

(c) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(d) Saddlery or harness (heading No. 42.01) or travel goods, handbags or other receptacles falling within heading No. 42.02;

(e) Plaits, wickerwork or other articles falling within Chapter 46;

(f) Man-made fibres (Section XI) or articles thereof;

(g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fans or parts thereof or other articles falling within Section XII;

(h) Imitation jewellery falling within heading No. 71.16;

(ij)Articles falling within Section XVI (machines and mechanical or electrical appliances);

(k) Parts of vehicles or aircraft (Section XVII);

(l) Optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within Chapter 90;

(m) Goods falling within Chapter 91 (for example, clocks, watches and parts thereof);

(n) Musical instruments or parts thereof or other articles falling within Chapter 92;

(o) Furniture or parts of furniture (Chapter 94);

(p) Brushes or other articles falling within Chapter 96;

(q) Toys, games or sports requisites (Chapter 97); or

(r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98.

2.—Headings Nos. 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions:

(a) Artificial plastics including artificial resins;

(b) Silicones;

(c) Resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.

3.—Headings Nos. 39.01 to 39.06 are to be taken to apply to materials in the following forms only:

(a) Liquid or pasty (including emulsions, dispersions and solutions);

(b) Blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;

(c) Monofil of which any cross-sectional dimension exceeds one millimetre; seamless tubes, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked;

(d) Plates, sheets, strip, film and foil, whether or not printed or otherwise surface-worked but not cut to shape or otherwise worked, and rectangular articles cut therefrom, not further worked;

(e) Waste and scrap.

Section VII

39.01-39.02

 CUSTOMS DUTY

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones):

(A) Polyurethane foam, polyurethane sponge and other cellular or expanded forms of polyurethane, being materials having qualities of resiliency and flexibility

(a)

50%

50%

331/3%

(B) Artificial sausage casings

(b)

£5 per lb.

£5 per lb.

£5 per lb.

(C) Pressure sensitive, self-adhesive tape having an adhesive coating on one surface only (other than reflector tape and tape with a backing of foam or sponge material)

(a)

60%

60%

40%

(D) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (C) of this heading

(a)

60%

60%

40%

(E) Other:

(1) Plates, sheets and strip

(a)

50%

50%

331/3%

(2) Other

Free

Free

Free

39.02 Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indeneresins):

(A) Seamless tubes, other than lay-flay tubes, which are imported in coil form or wound on drums or other supports

(a)

50%

50%

331/3%

(B) Artificial sausage casings

(b)

£5 per lb.

£5 per lb.

£5 per lb.

(C) Seamless tubes of polyethylene film which does not exceed five-thousandths of an inch in thickness, excluding artificial sausage casings

(a)

37½%

37½%

25%

(D) Floor coverings

(a)

2s. per sq. yd.

2s. per sq. yd.

1s. 4d per sq. yd.

(E) Pressure sensitive, self-adhesive tape having an adhesive coating on one surface only (other than reflector tape and tape with a backing of foam or sponge material)

(a)

60%

60%

40%

Section VII

CUSTOMS DUTIES 

39.02-39.04

Tariff Heading

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

39.02 Polymerisation and copolymerisation products, etc.—contd.

(F) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (E) of this heading

(a)

60%

60%

40%

(G) Other:

(1) Plates, sheets and strip

(a)

50%

50%

331/3%

(2) Polyethylene film of a thickness not exceeding five-thousandths of an inch

(a)

37½%

37½%

25%

(3) Other

Free

Free

Free

39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre: