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


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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

2. This Order shall come into operation on the 1st day of January, 1973.

3.—(1) In this Order—

"the Annex" means the Annex to the Schedule to this Order;

"the Schedule" means the Schedule to this Order;

"the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands;

an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :—

Abbreviation or Symbol

Meaning

C

Centigrade

F

Fahrenheit

cg

centigramme(s)

cm

centimetre(s)

cc or cm3

cubic centimetre(s)

f.o.b.

free on board

g

gram(s)

kg

kilogram(s)

l

litre(s)

m

metre

m2

square metre(s)

mg

milligram(s)

mm

millimetre(s)

mm2

square millimetre(s)

doz.

dozen

ft.

foot or feet

gal.(s)

gallon(s)

lb.(s)

pound(s)

oz.(s)

ounce(s)

sq.

square

yd.(s)

yard(s)

st.

stone

cwt.(s)

hundredweight(s)

lin.

linear

pr.(s)

pair(s)

sp.p.

special plures

h.p.

horse power. Where "h.p." is used unqualified it means the horse power of 33,000 lbs./ft. per minute (1 h.p. = 746 watts = 1·014 metric h.p.)

pt.(s)

pint(s)

No.(s)

Number(s)

EURATOM

European Atomic Energy Community

&

and

cu.

cubic

E.C.S.C.

European Coal and Steel Community

cps.

cycles per second

H.T.

high tension, nominally pressures of 1,000 v and up

K

potassium

Abbreviation or Symbol

Meaning

KOH

potassium hydroxide (caustic potash)

K2O

potassium oxide

NaOH

sodium hydroxide (caustic soda)

P

phosphorus

P2O4

phosphorus pentoxide (phosphoric anhydride)

kw

kilowatts

metric h.p.

metric horse power—75 kg/m per minute (1 metric h.p. = 735 watts = 0·985 h.p.)

metric ton (tonne)

1,000 kg

Pb

lead

r.p.m.

revolutions per minute

v

volts

%

per cent

short standard

7,200

g/m

gram(s) per metre

g/m2

gram(s) per square metre

m/kg

metre(s) per kilogram

mg/m

milligram(s) per metre

g/l

gram(s) per litre

kg/m2

kilogram(s) per square metre

U.A.

unit of account

(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 an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns 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 code number 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 fifth 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 subparagraphs (c), (d) and (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the preferential rate), including a rate stated to be nil, is stated in the sixth column of the Schedule that is less than the full rate in relation to those goods, 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 ofapplication 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 (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners—

(i) to have been grown, produced, or manufactured in Canada or

(ii) in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa.

(d) Subject to subparagraph (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said United Kingdom rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, the United Kingdom.

(e) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966.

(f) Where a percentage is stated in the fifth, sixth, seventh, eighth or ninth 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.

(g) Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth 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.

(h) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff code number 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.

(ij) (i) Notwithstanding subparagraph (a) of this paragraph but subject to clause (ii) of this subparagraph, where a rate of duty shown in the Annex is stated in a column headed "Rate of Duty" opposite the mention of a tariff code number, there shall be charged, levied and paid on importation of any goods classified at the tariff code number so mentioned, a duty of customs at the rate so stated, on goods which are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the Annex.

(ii) Notwithstanding subparagraph (a) of this paragraph, where in the Annex, in lieu of a rate of duty being specified in a column headed "Rate of Duty", there is a reference to a footnote, the provision set forth in the footnote shall apply to the goods classified at the tariff code number mentioned opposite the reference to the footnote.

6. Whenever "(a)" is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at 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.

7. Whenever"(b)"is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture and Fisheries, 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.

8. Whenever "(c)" is mentioned in the fourth column of the Schedule at any tariff code number, 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 code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, 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.

9. Whenever "(d)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of 12·5% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

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

11. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraph 7 of this Order may be exercised by the Minister for Agriculture and Fisheries.

12. Whenever "(e)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, upon payment of the said duty at a rate less than the rate ordinarily chargeable but not less than 20% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

13. Whenever "(h)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery, without payment of the specified duty or on payment of such duty at the rate of an amount equal to 15% of the value of the goods, of any goods chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

14. Notwithstanding anything contained in paragraphs 6 to 9 and paragraph 12 of this Order, where a rate of duty is expressed in the fifth, sixth, seventh, eighth or ninth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate.

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

16. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff code number 0401-431, 0401-455, 0401-471, 0401-512, 0401-528, 0401-536, 0401-552, 0401-569, 0402-222, 0402-238, 0402-246, 0402-262, 0402-372, 0402-388, 0402-429, 0704-239, 1106-524, 1106-540, 1106-569, 1902-026, 1902-028, 1902-056, 1902-058, 1902-072, 1902-074, 1902-088, 1902-116, 1902-144, 1902-146, 1902-160, 1902-162, 1902-218, 1902-220, 1902-234, 1902-236, 1902-264, 1902-266, 1902-280, 1902-282, 1902-337, 1902-341, 1902-357, 1902-361, 1902-416, 1902-418, 1902-432, 1902-434, 1902-458, 1902-460, 1902-488, 1902-514, 2001-640, 2001-642, 2001-644, 2002-016, 2002-022, 2002-028, 2002-034, 2002-038, 2002-044, 2002-050, 2002-056, 2002-066, 2002-069, 3502-016, 3502-024, 3502-040, 3502-056, 4901-126, 4901-134, 4901-142, 4901-150, 4901-158 or 4901-166, or at tariff heading number 04·05, 07·01, 07·02, 07·03, 07·06, 11·05, 49·02 or 49·03.

17. Notwithstanding the provisions of section 24 of the Finance Act, 1933 , or any provision relating to drawback in the Customs Acts, it shall be lawful for the Revenue Commissioners to withhold drawback in respect of yarns used in the manufacture in the State of fabrics mentioned in the Schedule at tariff heading No. 53.11, 60.01 or 60.06 and in respect of which a certificate has been issued at the request of the exporter of the said fabrics from the State by an officer of Customs and Excise that drawback has not been and will not be granted.

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

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

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

(i) fresh fruit,

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

(iii) natural spa waters,

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

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

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

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

(e) goods mentioned in the first column of the Schedule at tariff code number 3003-384 or 3003-586 and tariff heading number 38.11,

(f) glue and size,

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

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

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

(j) gasket cement, and

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

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

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

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

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

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say—

(i) in case the contents of the package do not exceed two pints, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pint or fraction of a pint of the content of the package.

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

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

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

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

(a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and

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

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

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

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

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

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

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

(8) For the purposes of this paragraph—

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

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

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

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

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

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

which are not otherwise liable to duty, a duty of customs at the rate of 30% of the value of the goods.

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

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

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

20.—(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of £0·02 for every dozen or part of a dozen such bottles or jars.

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

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

21.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.

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

22.—Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff code number (other than tariff code number 6301-126 or 6301-134) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at whichever of the following rates is appropriate, that is to say—

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

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

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

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

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

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

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

(2) In lieu of the duty of customs imposed by section 27 (2) of the Finance Act, 1971 (No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

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

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

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

25. Section 28 of the Finance Act, 1971 , (No. 23 of 1971), shall have effect as if—

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

Description of Spirits

United Kingdom Rate

£

For every gallon of Perfumed Spirits

24·596

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

20·753

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

15·373

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

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

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

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

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

(2) Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if—

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

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

27.—(1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.

(2) Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

Full

Preferential

£

£

Manufactured:—

cigars

the lb.

4·773

4·566

cigarettes

" "

4·671

4·47

cavendish or negrohead

" "

4·747

4·541

cavendish or negrohead manufactured in bond

" "

4·721

4·516

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

" "

4·418

4·418

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

" "

4·618

4·618

other manufactured tobacco:—

hard pressed tobacco

" "

3·828

3·627

other pipe tobacco

" "

4·502

4·301

other manufactured tobacco

" "

4·659

4·458

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

" "

4.641

4.441

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

 " "

4·747

4·541

(3) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

£

Unmanufactured:

containing 10 per cent. or more by weight of moisture

the lb.

4·416

containing less than 10 per cent. by weight of moisture

" "

4·616

Manufactured:

cavendish or negrohead manufactured in bond

 " "

4·516

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

(2) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27 (1) of this Order).

29.—The Finance Act, 1969 , shall have effect as if—

(a) the following subsection were added to section 37 :

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

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

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

the lb.

£4·418

£4·418

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

the lb.

£4·618

£4.618"

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

30. Part IV of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates :

Description of Wine

Rate of Duty

£

Irish Wine:

Not exceeding 25° of proof spirit

0·797 the gallon

Exceeding 25° but not exceeding 30° of proof spirit

0·867 " "

Exceeding 30° of proof spirit

1·178 "  "

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

(2) Section 39 of and the Third Schedule to the Finance Act, 1969 , shall have effect, in respect of wine to which this paragraph applies, as if—

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

Description of Wine

Rate of Duty

£

Still Wine:

Not exceeding 25° of proof spirit:

Not in bottle

the gallon

0·902

In bottle

"  "

0·932

Exceeding 25° but not exceeding 30° of proof spirit:

Not in bottle

"  "

1·01

In bottle

"  "

1·07

Exceeding 30° of proof spirit:

Not in bottle

"  "

1·477

In bottle

"   "

1·537

Sparkling Wine

"   "

2·077

Wine exceeding 42° of proof spirit:

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

 "   "

0·141

and

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

32. Section 28 (3) (a) of the Finance Act, 1971 , and section 1 (2) of the Immature Spirits (Restriction) Act, 1972 , shall have effect as if for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" there were substituted "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972".

33. The provision specified in paragraph 6 of this Order shall apply to the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, insofar as the said duties are chargeable, by virtue of section 7 (1) of the Finance Act, 1901, on goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) in respect of the quantity of spirits contained in the said goods, subject to compliance with such conditions as to the denaturing of the said spirits as the Revenue Commissioners may think fit to impose.

34.—(1) Subject to subparagraph (2) of this paragraph, goods which are mentioned in the first column of the Schedule at tariff heading number 04.02, 17.01, 17.02, 17.04, 17.05, 18.03, 18.05, 18.06, 19.02, 19.05, 19.08, 20.01, 20.03, 20.04, 20.05, 20.06, 20.07, 21.04, 21.07 or 30.03 and which 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.

(2) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the customs duties on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which subparagraph (1) of this paragraph relates in respect of the quantity of spirits contained in those goods.

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

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

(b) clothing accessories,

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

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

(a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12·5% of the value of the goods, and

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

in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184,4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.

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

(4) In this paragraph—

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

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

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

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

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

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

38. The following are hereby revoked :—

(a) Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 );

(b) Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 ( S.I. No. 191 of 1971 );

(c) Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 349 of 1971 ); and

(d) Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 ( S.I. No. 152 of 1972 ).

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

PART 3

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

Section I—Live Animals ; Animal Products

Chapter

Page

1

Live Animals

4

2

Meat and edible meat offals

8

3

Fish, crustaceans and molluscs

21

4

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

30

5

Products of animal origin, not elsewhere specified or included

37

Section II—Vegetable Products

6

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

39

7

Edible vegetables and certain roots and tubers

41

8

Edible fruit and nuts ; peel of melons or citrus fruit

48

9

Coffee, tea, maté and spices

58

10

Cereals

63

11

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

65

12

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

71

13

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

74

14

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

76

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

15

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

77

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

16

Preparations of meat, of fish, of crustaceans or molluscs

84

17

Sugars and sugar confectionery

92

18

Cocoa and cocoa preparations

96

19

Preparations of cereals, flour or starch; pastrycooks' products

99

20

Preparations of vegetables, fruit or other parts of plants

126

21

Miscellaneous edible preparations

159

22

Beverages, spirits and vinegar

195

23

Residues and waste from the food industries; prepared animal fodder

220

24

Tobacco

230

Section V—Mineral Products

25

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

233

26

Metallic ores, slag and ash

240

27

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

242

Section VI—Products and Chemical and Allied Industries

Section Notes

254

28

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

254

29

Organic chemicals

267

30

Pharmaceutical products

289

31

Fertilisers

297

32

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

301

33

Essential oils and resinoids; perfumery, cosmetics and toilet preparations

305

34

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

309

35

Albuminoidal substances; glues

311

36

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

315

37

Photographic and cinematographic goods

316

38

Miscellaneous chemical products

320

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

39

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

327

40

Rubber, synthetic rubber, factice, and articles thereof

352

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

41

Raw hides and skins (other than furskins) and leather

360

42

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

366

43

Furskins and artificial fur; manufactures thereof

369

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

44

Wood and articles of wood; wood charcoal

371

45

Cork and articles of cork

380

46

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

381

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

47

Paper-making material

383

48

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

385

49

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

404

Section XI—Textiles and Textile Articles

Section Notes

408

50

Silk and waste silk

410

51

Man-made fibres (continuous)

417

52

Metallised textiles

430

53

Wool and other animal hair

431

54

Flax and ramie

442

55

Cotton

446

56

Man-made fibres (discontinuous)

463

57

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

477

58

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

482

59

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

501

60

Knitted and crocheted goods

519

61

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

533

62

Other made up textile articles

551

63

Old clothing and other textile articles; rags

568

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

569

65

Headgear and parts thereof

575

66

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

581

67

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

582

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, of plaster, of cement, of asbestos, of mica and of similar materials

584

69

Ceramic products

593

70

Glass and glassware

604

PART 3

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

Chapter

Page

71

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

615

72

Coin

621

Section XV—Base Metals and Articles of Base Metal

Section Notes

622

73

Iron and steel and articles thereof

623

74

Copper and articles thereof

669

75

Nickel and articles thereof

675

76

Aluminum and articles thereof

677

77

Magnesium and beryllium and articles thereof

685

78

Lead and articles thereof

686

79

Zinc and articles thereof

688

80

Tin and articles thereof

690

81

Other base metals employed in metallurgy and articles thereof

691

82

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

694

83

Miscellaneous articles of base metal

703

Section XVI—Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof

Section Notes

711

84

Boilers, machinery and mechanical appliances; parts thereof

712

85

Electrical machinery and equipment; parts thereof

760

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

Section Notes

789

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)

789

87

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

791

88

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

810

89

Ships, boats and floating structures

811

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

813

91

Clocks and watches and parts thereof

827

92

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

832

Section XIX—Arms and Ammunition; Parts thereof

93

Arms and ammunition; parts thereof

836

Section XX—Miscellaneous Manufactured Articles

94

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

838

95

Articles and manufactures of carving or moulding material

845

96

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

848

97

Toys, games and sports requisites; parts thereof

849

98

Miscellaneous and manufactured articles

856

Section XXI—Works of Art, Collectors' Pieces, and Antiques

99

Works of art, collectors' pieces, and antiques

863

PART 3

RULES FOR THE INTERPRETATION OF THE SCHEDULE OF CUSTOMS DUTIES

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 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 the following provisions.

2.—(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled.

(b) 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 affected 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 3 (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 3 (a) or 3 (b), they shall be classified under the heading which involves the highest rate of duty and if this rate is the same for several headings under the latest of those headings.

4.—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.

5.—The above Rules shall also apply mutatis mutandis when determining the appropriate subheading within the same heading, except that Rule 2 (a) shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading.

Additional Rule (Ireland)

6.—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.

01.01

Section I

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except:

(a) Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03;

(b) Microbial cultures and other products of heading No. 30.02; and

(c) Animals of heading No. 97.08.

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.

Additional Notes

For the purposes of Tariff Code Nos. 0102-137 and 0102-145, the expression "calves" means animals of the domestic bovine species weighing on the hoof 220 kg or less and not yet having any permanent teeth.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

01.01 Live horses, asses, mules and hinules:

A. Horses:

I. Pure-bred breeding animals:

Stallions

0101-314

kg & No.

Free

Free

Free

Free

Free

Mares

0101-322

kg & No.

Free

Free

Free

Free

Free

II. For slaughter

0101-330

kg & No.

Free

Free

Free

Free

Free

III. Other:

Pure-bred:

Stallions

0101-338

kg & No.

Free

Free

Free

Free

Free

Colts

0101-346

kg & No.

Free

Free

Free

Free

Free

Mares

0101-354

kg & No.

Free

Free

Free

Free

Free

Fillies

0101-362

kg & No.

Free

Free

Free

Free

Free

Geldings

0101-370

kg & No.

Free

Free

Free

Free

Free

Other

0101-378

kg & No.

Free

Free

Free

Free

Free

B. Asses

0101-386

kg & No.

Free

Free

Free

Free

Free

C. Mules and hinnies

0101-419

kg & No.

Free

Free

Free

Free

Free

Section I

01.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

01.02 Live animals of the bovine species:

A. Domestic species:

I. Pure-bred breeding animals:

Bulls

0102-113

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Cows and heifers

0102-121

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

II. Other:

(a) Calves:

Male

0102-137

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Female

0102-145

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

(b) Other:

1. Cows for immediate slaughter, the meat of which is intended for processing

0101-153

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

2. Other:

(aa) Not yet having any permanent teeth, of a weight not less than 350 kg but not more than 450 kg in the case of male animals, or of not less than 320 kg but not more than 420 kg in the case of female animals:

Bullocks

0102-161

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Heifers

0102-177

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

(bb) Others:

For slaughter:

Bulls

0102-185

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Cows

0102-212

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Bullocks

0102-220

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Heifers

0102-228

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Cows and heifers for breeding

0102-236

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Milch cows and springers

0102-244

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

01.02

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

01.02 A II (b)2 (bb)—contd.

Stores:

Bulls

0102-252

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Cows

0102-260

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Bullocks

0102-268

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

Heifers

0102-276

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

B. Other

0102-289

kg & No.

(b)

£3·00 per head

£3·00 per head

Nil

Nil

Nil

01.03 Live swine:

A.Domestic species:

I. Pure-bred breeding animals

0103-418

kg & No.

(b)

£0·25 per head

£0·25 per head

Nil

Nil

Nil

II. Other:

(a) Sows having farrowed at least once, of a weight of not less than 160 kg

0103-426

kg & No.

(b)

£0·25 per head

£0·25 per head

Nil

Nil

Nil

(b) Other:

Of a weight less than 50 kg

0103-434

kg & No.

(b)

£0·25 per head

£0·25 per head

Nil

Nil

Nil

Of a weight of 50 kg or more

0103-442

kg & No.

(b)

£0·25 per head

£0·25 per head

Nil

Nil

Nil

B. Other

0103-459

kg & No.

(b)

£0·25 per head

£0·25 per head

Nil

Nil

Nil

01.04 Live sheep and goats:

A. Domestic species:

I. Sheep:

(a) Pure-bred breeding animals:

Rams

0104-315

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

Ewes

0104-323

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

(b) Other:

Fat sheep

0104-331

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

Section I

01.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

01.04 A I(b)—contd.

Store sheep

0104-347

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

Lambs

0104-355

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

II. Goats

0104-363

kg & No.

Free

Free

Free

Free

Free

B. Other:

Sheep

0104-371

kg & No.

(b)

£0·562 per head

£0·375 per head

Nil

Nil

Nil

Goats

0104-379

kg & No.

Free

Free

Free

Free

Free

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

A. Of a weight not exceeding 185 g

0105-613

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

B. Other:

I. Fowls

0105-621

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

II. Ducks

0105-637

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

III. Geese

0105-645

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

IV. Turkeys

0105-653

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

V. Guinea fowls

0105-669

kg & No.

(b)

£1·05 per head

£1·05 per head

Nil

Nil

Nil

01.06 Other live animals:

A. Domestic rabbits

0106-327

kg & No.

Free

Free

Free

Free

Free

B. Pigeons

0106-335

kg & No.

Free

Free

Free

Free

Free

C. Other:

Greyhounds

0106-343

kg & No.

Free

Free

Free

Free

Free

Other:

Primarily for human consumption

0106-351

kg & No.

Free

Free

Free

Free

Free

Other

0106-359

kg & No.

Free

Free

Free

Free

Free

02.01

Section I

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

(a) Products of the kinds described in the 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.05.04)and animal blood (heading No.05.15); or

(c) Animal fat, other than products of heading No.02.05 (Chapter 15).

Additional Note.

The following expressions shall have the meanings hereunder assigned to them :

A. " Carcases of domestic bovine animals ", for the purpose of subheading 02.01 A II (a); whole carcases of the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are presented for clearance with or without the head, with or without the feet and with or without the other offals attached. Where carcases are presented for clearance without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When presented for clearance without the feet, the latter must have been cut off at the carpo-metacarvin or tarso-metatarsian joints ;

B. " Half-carcases of domestic bovine animals ", for the purposes of subheading 02.01 A II (a): the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

C. " Calf carcases ", for the purposes of the subheading 02.01 A II (a) 1 (aa 11 : carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per carcase 130kg or less;

D. " Calf half-carcases ", for the purposes of subheading 02.01A II (a) 1 (aa) : half-carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65kg or less ;

E. " Unseparated calf forequarters ", for the purposes of subheading 02.01 A II (a) 1 (aa) 22: the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs or ribs and a minimum of four pairs of ribs, These cuts must be of the typical light colour of veal and weigh not more than 60kg;

F. " Separated calf forequarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 22: the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a minimum of four ribs. These cuts must be of the typical light colour of veal and weight not more than 30kg;

G. " Unseparated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the whole of the rear part of a calf comprising all the bones and the thighs and loins, with a minimum of five pairs of whole or cut ribs with or without the knuckle and with or without the think flanks. These cuts must be of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight pairs of ribs.

H. " Separated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the rear part of a half calf carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light colour of veal and weigh not more than 40kg. The expression is to be extended to cover the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs;

IJ. " Compensated quarters ":

(a) for the purposes of subheading 02.01 A II (a) 1 (bb) 11 : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut all the third rib; or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; a difference of not more than 5%in those weights is allowed ;

(b) for the purposes of subheading 02.01 A II (a) 2 (aa) : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib: or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut at the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers ;

K. " Forequarters of other domestic bovine animals " for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", the purposes of subheading 02.01 A II (a) 2 (bb): the front part of the half carcase comprising all the bones and scrag, neck and shoulder, with a minimum of four ribs and a maximum of four ribs and a maximum of ten whole or cut ribs, with or without the flank ;

L. " Hindquarters of other domestic bovine animals ", for the purposes of subheading 02.01 A II (a) 1 (bb) 33, and " hindquarters ", for the purposes of subheading 02.01 A II (a) 2 (cc): the rear part of the half carcase comprising all the bones and the thigh sirloin, with a minimum of three hole or cut ribs, with or without the skin and with or without the thin flanks; the expressions are to be extended to cover the front part of the whole carcase comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs.

Section I

02.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 1.04, fresh, chilled or frozen:

A. Meat:

I. Of horses, asses, mules and hinnies

0201-06

cwt.

Free

Free

Free

Free

Free

II. Of bovine animals:

(a) Of domestic bovine animals:)

1. Fresh or chilled:

(aa) Of calves:

11. Carcases and half-carcases

0201-024

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

22. Separated or unseparated forequarters:

In quantities exceeding 10 lbs. at any one time

0201-032

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-040

lb.

Free

Free

Free

Free

Free

33. Separated or unseparated hindquarters:

In quantities exceeding 10 lbs. at any one time

0201-048

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-056

lb.

Free

Free

Free

Free

Free

(bb) Of other domestic bovine animals:

11. Carcases, half-carcases, or "compensated" quarters:

(aaa) Carcases of a weight of not less than 180 kg but not more than 270 kg and half-carcases or"compensated" quarters of a weight of not less than 90 kg but not more than 135 kg, with a low degree of ossification of the cartilages (more especially those of the symphysis pubis and the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour

0201-072

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

(bbb) Other

0201-072

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

22. Forequarters:

(aaa) Of a weight of not less than 45 kg ut not more than 68 kg, with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is wite to light yellow in colour

0201-080

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

(bbb) Other

0201-088

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

02.01

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.01 AII (a) 1 (bb)—contd.

33. Hindquarters:

(aaa) Of a weight of not less than 45 kg but not more than 68 kg (not less than 38 kg but not more than 61 kg in the case of "Pistola" cuts), with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour

0201-112

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

(bbb) Other

0201-120

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

(cc) Other cuts of beff and veal:

11. Unboned (bone-in):

In quantities exceeding 10 lbs. at any one time

0201-128

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-136

lb.

Free

Free

Free

Free

Free

22. Boned or boneless:

In quantities exceeding 10 lbs. at any one time

0201-144

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-152

lb.

Free

Free

Free

Free

Free

2. Frozen

(aa) Carcases, half-carcases or "compenstated" quarters:

In quantities exceeding 10 lbs. at any one time

0201-160

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-168

lb.

Free

Free

Free

Free

Free

(bb) Fore quarters:

In quantities exceeding 10 lbs. at any one time

0201-176

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-184

lb.

Free

Free

Free

Free

Free

(cc) Hindquarters:

In quantities exceeding 10 lbs. at any one time

0201-216

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-224

lb.

Free

Free

Free

Free

Free

(dd) Other:

11. Unboned (bone-in):

In quantities exceeding 10 lbs. at any one time

0201-232

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-240

lb.

Free

Free

Free

Free

Free

Section I

02.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.01A II (a) 2 (dd)—contd.

22. Boned or boneless:

(aaa) Forequarters whole or cut into a maximum of five pieces, each quarter being in a single block; "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the hindquarter, excluding the tenderloin, in one piece:

In quantities exceeding 10 lbs. at any one time

0201-248

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-256

lb.

Free

Free

Free

Free

Free

(bbb) Other:

In quantities exceeding 10 lbs. at any one time

0201-264

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-272

lb.

Free

Free

Free

Free

Free

(b) Other:

In quantities exceeding 101 lbs. at any one time

0201-280

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-288

lb.

Free

Free

Free

Free

Free

III. Of swine:

(a) Of domestic swine:

1. Carcases or half-carcases, with or without heads, feet of flare fat:

Fresh or chilled

0201-312

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-320

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

2. Hams and cuts of ham, unbones (bone-in):

Fresh or chilled

0201-336

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-336

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

3. Shoulders and cuts of shoulders, unboned (bone-in):

Fresh or chilled

0201-34

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-352

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

02.01

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.01 A III (a)—contd.

4. Loins and cuts of loins, unboned (bone-in):

Fresh or chilled

0201-360

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-368

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

5. Breasts and cuts of breast:

Fresh or chilled

0201-376

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-384

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

6. Other

Fresh or chilled

0201-413

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Frozen

0201-421

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(b) Other

0201-437

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

IV. Other:

Of sheep and lambs, in quantities exceeding 10 lb. at any one time:

Fresh or chilled

0201-445

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Frozen

0201-453

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other:

Fresh or chilled

0201-461

cwt.

Free

Free

Free

Free

Free

Frozen

0201-477

cwt.

Free

Free

Free

Free

Free

B. Offals:

I. For othe manufacture of pharmaceutical products:

Of bovine animals, sheepand labms, in quantities exceeding 10 lbs. at any one time

0201-485

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Of swine

0201-514

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Other

0201-522

cwt.

Free

Free

Free

Free

Free

II. Other:

(a) Of horses, asses, mules and hinnies

0201-530

cwt.

Free

Free

Free

Free

Free

Section I

02.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.01 B II—contd.

(b) Of domestic bovine animals:

1. Livers:

In quantities exceeding 10 lbs. at any one time

0201-538

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-546

lb.

Free

Free

Free

Free

Free

2. Other:

In quantities exceeding 10 lbs. at any one time

0201-554

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-562

lb.

Free

Free

Free

Free

Free

(c) Of domestic swine:

1. Heads and cuts of heads; necks:

Heads and parts of heads

0201-570

cwt.

(b)

£2.10 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

Throats

0201-578

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

2. Feet and tails:

Feet

0201-586

cwt.

(b)

£2.10 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

Tails

0201-612

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

3. Kidneys

0201-620

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

4. Livers

0201-628

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

5. Hearts, tongues and lungs

0201-636

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

6. Livers, hearts, tongues and lungs attached to the tranchea and gullet

0201-644

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

7. Other

0201-652

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(d) Other:

Of swine other than domestic:

Heads and feet

0201-660

cwt.

(b)

£2.10 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

Other

0201-668

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Of sheep and lambs, in quantities exceeding 10 lbs. at any one time

0201-676

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0201-689

cwt.

Free

Free

Free

Free

Free

02.02

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Specil Preferential

United Kingdom

Northern Ireland

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. Whole poultry:

I. Fowls:

(a) Plucked and gutted, with heads and feet, known as "83% chickens":

In quantities exceeding two birds at any one time

0202-117

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-125

lb.

Free

Free

Free

Free

Free

(b) Plucked and drawn, without heads and feet, but with hearts, livers and gizzards, known as "70% chickens":

In quantities exceeding two birds at any one time

0202-133

lb

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-141

lb.

Free

Free

Free

Free

Free

(c) Plucked and drawn, without heads and feet and without hearts, livers and gizzards, known as "65% chickens":

In quantities exceeding two birds at any one time

0202-157

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-165

lb.

Free

Free

Free

Free

Free

II. Ducks:

(a) Plucked, bled, gutted but not drawn, with heads and feet, known as "85% ducks";

In quantities exceeding two birds at any one time

0202-173

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-181

lb.

Free

Free

Free

Free

Free

(b) Plucked and drawn, without heads and feet, with or without hearts, livers and gizzards, known as "70% ducks":

In quantities exceeding two birds at any one time

0202-213

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-221

lb.

Free

Free

Free

Free

Free

III. Geese:

(a) Plucked, bled, not drawn, with heads and feet, known as "82% geese":

In quantities exceeding two birds at any one time

0202-237

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-245

lb.

Free

Free

Free

Free

Free

Section I

02.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.02 A III—-contd.

(b) Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as "75% geese":

In quantities exceeding two birds at any one time

0202-253

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-261

lb.

Free

Free

Free

Free

Free

IV. Turkeys:

In quantities exceeding two birds at any one time

0202-277

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-285

lb.

Free

Free

Free

Free

Free

V. Guinea fowls:

In quantities exceeding two birsd at any one time

0202-327

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Other

0202-335

lb.

Free

Free

Free

Free

Free

B. Poultry cuts (excluding offals):

I. Boned or boneless

0202-343

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

II. Unboned (bone-in):

(a) Halves or quarters:

1. Of fowls

0202-351

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

2. Of ducks

0202-367

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

3. Of geese

0202-375

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

4. Of turkeys

0202-383

lb.

£0·05 per lb.

£0·05 per lb.

NIl

Nil

Nil

5. Of guinea fowls

0202-416

lb.

£0·05 per lb.

£0·05 per lb.

NIl

Nil

Nil

(b) Whole wings, with or without tips

0202-424

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

(c) Backs, necks, backs with necks attached, rumps and wing tips

0202-432

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

(d) Breasts cuts of breasts:

1. Of geese

0202-440

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

2. Of turkeys

0202-448

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

3. Of other poultry

0202-456

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

02.02

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.02 B II—-contd.

(e) Legs and cuts of legs:

1. Of geese

0202-464

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

2. Of turkeys:

(aa) Drumsticks and cuts of drumsticks

0202-462

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

(bb) Other

0202-480

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

3. Of other poultry

0202-488

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

(f) Other

0202-515

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

C. Offals

0202-529

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

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

A Fole gras (goose or duck)

0203-227

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

B. Other

0203-239

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

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

A. Of domestic pigeons and domestic rabbits:

Of domestic pigeons

0204-412

cwt.

Free

Free

Free

Free

Free

Of domestic rabbits:

In quantities exceeding two animals at any one time

0204-420

lb.

£0·025 per lb.

£0·025 per lb.

Nil

Nil

Nil

Other

0204-428

lb.

Free

Free

Free

Free

Free

B. Of game:

Of wild birds:

In quantities exceeding two birds at any one time

0204-436

lb.

£0·05 per lb.

£0·05 per lb.

£0·05 per lb.

£0·015 per lb.

£0·015 per lb.

Other

0204-444

lb.

Free

Free

Free

Free

Free

Of rabbits and hares:

In quantities exceeding two animals at any one time

0204-452

lb.

£0·025 per lb.

£0·025 per lb.

Nil

Nil

Nil

Other

0204-460

lb.

Free

Free

Free

Free

Free

Other

0204-468

cwt.

Free

Free

Free

Free

Free

Section I

02.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.04—contd.

C. Other:

I. Whale and seal metal; frogs' logs

0204-476

cwt.

Free

Free

Free

Free

Free

II. Other

0204-489

cwt.

Free

Free

Free

Free

Free

02.05 Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked:

A. Back-fat:

I. Fresh, chilled, frozen, salted or in brine

0205-617

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£0·84 per cwt.

£0·84 per cwt.

II. Dried or smoked

0205-625

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£0·84 per cwt.

£0·84 per cwt.

B. Pig fat, other than that falling within subheading A

0205-633

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£0·84 per cwt.

£0·84 per cwt.

C. Poultry fat

0205-649

cwt.

Free

Free

Free

Free

Free

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

A. Horsemeat, salted, in brine or dried

0206-012

cwt.

Free

Free

Free

Free

Free

B. Meat and edible meat offals of domestic swine:

I. Meat:

(a) Salted or in brined:

1. Carcases or half-carcases, with or without heads, feet or flare fat:

Bacon

0206-020

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-028

cwt.

(b)

£4.20 per cwt.

£2.680 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

2. Hams and cuts of ham, unboned (bone-in):

Bacon

0206-036

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

NIl

Other

0206-044

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

3. Shoulders and cuts of shoulders, unboned (bone-in):

Bacon

0206-052

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-060

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

02.06

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.06 B I (a)—contd.

4. Loins and cuts of loins, unboned (bone-in):

Bacon

0206-068

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-076

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

5. Breasts (streaky) and cuts of breasts:

Bacon

0206-084

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-116

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

6. Other:

Bacon

0206-124

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-132

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(b) Dried or smoked:

1. Carcases or half-carcases, with or without heads, feet or flare fat:

Bacon

0206-140

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-148

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

2. Hams and cuts of hams, unboned (bone-in):

Bacon

0206-156

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-164

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

3. Shoulders and cuts of shoulders, unboned (bone-in):

Bacon

0206-172

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-180

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

4. Loins and cuts of loins, unboned (bone-in):

Bacon

0206-188

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-215

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Section I

02.06

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.06 B I (b)—-contd.

5. Breasts (streaky) and cuts of breasts:

Bacon

0206-223

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-231

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

6. Other:

Bacon

0206-247

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

Nil

Nil

Nil

Other

0206-255

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

II. Edible offals:

(a) Heads and cuts of heads; necks:

Heads and parts of heads

0206-263

cwt.

(b)

£2.10 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

Throats

0206-271

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(b) Feet and tails:

Feet

0206-287

cwt.

(b)

£2.10 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

£1.40 per cwt.

Tails

0206-318

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(c) Kidneys

0206-326

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(d) Livers

0206-334

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(e) Hearts, tongues and lungs

0206-342

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(f) Livers, hearts, tongues and lungs attached to the trachea and gullet

0206-350

cwt

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

(g) Other

0206-358

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

C. Other:

I. Of domestic bovine animals:

(a) Meat:

1. Unboned (bone-in):

In quantities exceeding 10 lbs. at any time

0206-366

lb.

£0·025 per cwt.

£0·167 per cwt.

£0·167 per cwt.

£0·005 per cwt.

£0·005 per cwt.

Other

0206-374

lb.

Free

Free

Free

Free

Free

02.06

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

02.06 C I (a)—contd.

2. Boned or boneless:

In quantities exceeding 10 lbs. at any one time

0206-382

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0206-427

lb.

Free

Free

Free

Free

Free

(b) Offals:

In quantities exceeding 10 lbs. at any one time

0206-435

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Other

0206-443

lb.

Free

Free

Free

Free

Free

II. Other:

Of sheep and lambs, in quantities exceeding 10 lbs. at any one time

0206-451

lb.

£0·025 per lb.

£0·0167 per lb.

£0·0167 per lb.

£0·005 per lb.

£0·005 per lb.

Of swine other than domestic

0206-467

cwt.

(b)

£4.20 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

£2.80 per cwt.

Of bovine animals other than domestic, in quantities exceeding 10 lbs. at any one time

0206-475

(b)

£0·025 per cwt.

£0·0167 per cwt.

£0·0167 per cwt.

£0·005 per cwt.

£0·005 per cwt.

Of poultry

0206-483

lb.

£0·05 per lb.

£0·05 per lb.

Nil

Nil

Nil

Of wild birds

0206-516

lb.

£0·05 per lb.

£0·05 per lb.

£0·05 per lb.

£0·05 per lb.

£0·05 per lb.

Of rabbits and hares

0206-524

lb.

£0·025 per lb.

£0·025 per lb.

Nil

Nil

Nil

Other

0206-539

cwt.

Free

Free

Free

Free

Free

Section I

03.01

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 by reason of either species or their condition (Chapter 5); or

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

Additional Note (Ireland)

Special Provisions Relating to the Duties on Fish, Fresh, (Live or Dead), Chilled or Frozen. The duties mentioned at heading No. 03.01 shall not be charged or levied on fish taken by, and landed in the State from, an Irish sea-fishing boat within the meaning of Part XIII of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), as amended by the Fisheries (Amendment) Act, 1962 (No. 31 of 1962).

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

A. Freshwater fish :

I. Trout and other salmonidae:

(a) Trout

0301-027

cwt.

(b)

12%

12%

12%

12%

12%

(b) Salmon and lake whitefish

0301-035

cwt.

(b)

8%

8%

8%

8%

8%

(c) Other

0301-043

cwt.

(b)

10%

10%

10%

10%

10%

II. Eels

0301-051

cwt.

(b)

5%

5%

5%

5%

5%

III. Carp

0301-067

cwt.

(b)

8%

8%

8%

8%

8%

IV. Other

0301-075

cwt.

(b)

8%

8%

8%

8%

8%

B. Saltwater fish:

I. Whole, headless or in pieces:

(a) Herrings:

1. From 15 February to 15 June:

(aa) Fresh or chilled

0301-083

cwt.

Free

Free

Free

Free

Free

(bb) Frozen

0301-114

cwt.

Free

Free

Free

Free

Free

03.01

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.01 B I (a)—contd.

2. From 16 June to 14 February:

(aa) Fresh or chilled

0301-122

cwt.

(b)

15%

15%

15%

Free

Free

(bb) Frozen

0301-130

cwt.

(b)

15%

15%

15%

Free

Free

(b) Sprats:

1. From 15 February to 15 June

0301-138

cwt.

Free

Free

Free

Free

Free

2. From 16 June to 14 February

0301-146

cwt.

(b)

13%

13%

13%

13%

13%

(c) Tunny:

1. For the industrial manufacture of products falling within heading No. 16.04:

(aa) Whole:

11. Yellow—finned tunny:

(aaa) Weighing not more than 10 kg each

0301-154

lb.

(b)

22%

22%

22%

22%

22%

(bbb) Other

0301-162

cwt.

(b)

22%

22%

22%

22%

22%

22. Long—finned tunny

0301-170

cwt.

(b)

22%

22%

22%

22%

22%

33. Other

0301-178

cwt.

(b)

22%

22%

22%

22%

22%

(bb) Gilled and gutted:

11. Yellow—finned tunny:

(aaa) Weighing not more than 10 kg each

0301-186

lb.

(b)

22%

22%

22%

22%

22%

(bbb) Other

0301-212

cwt.

(b)

22%

22%

22%

22%

22%

22. Long—finned tunny

0301-220

cwt.

(b)

22%

22%

22%

22%

22%

33. Other

0301-228

cwt.

(b)

22%

22%

22%

22%

22%

Section I

03.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.01 B I (c) 1—contd.

(cc) Other (for example, heads off):

11. Yellow (for example, heads off):

(aaa) Weighing not more than 10 kg each

0301-236

lb.

(b)

22%

22%

22%

22%

22%

(bbb) Other

0301-244

cwt.

(b)

22%

22%

22%

22%

22%

22. Long—finned tunny

0301-252

cwt

(b)

22%

22%

22%

22%

22%

33. Other

0301-260

cwt.

(b)

22%

22%

22%

22%

22%

2. Other

0301-268

cwt.

(b)

22%

22%

22%

22%

22%

(d) Sardines (Clupea pilchardus Walbaum):

1. Fresh or chilled

0301-276

cwt.

(b)

23%

23%

23%

23%

23%

2. Frozen

0301-284

cwt.

(b)

23%

23%

23%

23%

23%

(e) Dogfish:

Fresh or chilled

0301-316

cwt.

(b)

8%

8%

8%

8%

8%

Frozen

0301-324

cwt.

(b)

8%

8%

8%

8%

8%

(f) Redfish (Sebastes marinus):

1. Fresh or chilled

0301-332

cwt.

(b)

8%

8%

8%

8%

8%

2. Frozen

0301-340

cwt.

(b)

8%

8%

8%

8%

8%

(g) Halibut (Hippoglossus vulgaris, Hippoglossus reinhardtius):

Fresh or chilled

0301-348

cwt.

(b)

8%

8%

8%

8%

8%

Frozen

0301-356

cwt.

(b)

8%

8%

8%

8%

8%

(h) Cod (Gadus morrhua or Gadus callarias):

1. Fresh or chilled

0301-364

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-372

cwt.

(b)

15%

15%

15%

15%

15%

03.01

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.01 B I—contd.

(ij) Coalfish (Pollachius virens or Gadus virens):

1. Fresh or chilled

0301-380

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-388

cwt.

(b)

15%

15%

15%

15%

15%

(k) Haddock:

1. Fresh or chilled

0301-412

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-420

cwt.

(b)

15%

15%

15%

15%

15%

(l) Whiting (Merlangus merlangus):

1. Fresh or chilled

0301-428

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-436

cwt.

(b)

15%

15%

15%

15%

15%

(m) Mackerel:

1. From 15 February to 15 June:

(aa) Fresh or chilled

0301-44

cwt.

Free

Free

Free

Free

Free

(bb) Frozen

0301-452

cwt.

Free

Free

Free

Free

Free

2. From 16 June to 14 February:

(aa) Fresh or chilled

0301-460

cwt.

(b)

20%

20%

20%

Free

Free

(bb) Frozen

0301-468

cwt.

(b)

20%

20%

20%

Free

Free

(n) Anchovies (Engraulis sp. p.)

1. Fresh or chilled

0301-476

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-484

cwt.

(b)

15%

15%

15%

15%

15%

(o) Plaice:

1. Fresh or chilled

0301-516

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-524

cwt.

(b)

15%

15%

15%

15%

15%

(p) Sea-bream of the species Dentex dentex and Pagellus:

1. Fresh or chilled

0301-532

cwt.

(b)

15%

15%

15%

15%

15%

2. Frozen

0301-540

cwt.

(b)

15%

15%

15%

15%

15%

Section I

03.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.01 B I—contd.

(q) Other:

Sole:

Fresh or chilled

0301-548

cwt.

(b)

15%

15%

15%

15%

15%

Frozen

0301-556

cwt.

(b)

15%

15%

15%

15%

15%

Other:

Fresh or chilled

0301-564

cwt.

(b)

15%

15%

15%

15%

15%

Frozen

0301-572

cwt.

(b)

15%

15%

15%

15%

15%

II. Fillets:

(a) Fresh or chilled:

Herring and mackerel

0301-580

lb.

(b)

18%

18%

18%

£0·0012 per lb.

£0·0012 per lb.

Other

0301-588

cwt.

(b)

18%

18%

18%

18%

18%

(b) Frozen:

1. Of cod (Gadus morrhua or Gadus callarias)

0301-616

cwt.

(b)

15%

15%

15%

15%

15%

2. Of coalfish (Pollachius virens or Gadus virens)

0301-624

cwt.

(b)

15%

15%

15%

15%

15%

3. Of haddock

0301-632

cwt.

(b)

15%

15%

15%

15%

15%

4. Of redfish (Sebastes marinus)

0301-640

cwt.

(b)

15%

15%

15%

15%

15%

5. Of tunny

0310-648

cwt.

(b)

18%

18%

18%

18%

18%

6. Of sea-bream of the specie Dentex dentex and Pagellus

0301-656

cwt.

(b)

15%

15%

15%

15%

15%

7. Other:

Herring and mackerel

0301-664

lb.

(b)

15%

15%

15%

£0·0012 per lb.

£0·0012 per lb.

Other

0301-672

cwt.

(b)

15%

15%

15%

15%

15%

C. Livers and roes

0301-689

cwt.

(b)

10%

10%

10%

10%

10%

03.02

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.02 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process:

A. Dried, salted or in brine:

I. Whole, headless or in pieces:

(a) Herring

0302-314

cwt.

Free

Free

Free

Free

Free

(b) Cod:

Dried

0302-322

cwt.

Free

Free

Free

Free

Free

Other

0302-330

cwt.

Free

Free

Free

Free

Free

(c) Anchovies (Engraulis sp. p.)

0302-338

cwt.

Free

Free

Free

Free

Free

(d) Common halibut (Hippoglossus vulgaris)

0302-346

cwt.

Free

Free

Free

Free

Free

(e) Salmon, salted or in brine

0302-354

cwt.

Free

Free

Free

Free

Free

(f) Other

0302-362

cwt.

Free

Free

Free

Free

Free

II. Fillets:

(a) Of cod

0302-370

lb.

£0 0125 per lb.

£0 0125 per lb.

£0 0042 per lb.

£0 0012 per lb.

£0 0012 per lb.

(b) Of salmon, salted or in brine

0302-378

lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0042 per lb.

£0·0012 per lb.

£0·0012 per lb.

(c) Of lesser or Greenland halibut (Hippoglossus reinhardtius), salted or in brine

0302-386

lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0042 per lb.

£0·0012 per lb.

£0·0012 per lb.

(d) Other

0302-413

lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0042 per lb.

£0·0012 per lb.

0·0012 per lb.

B. Smoked, whether or not cooked before or during the smoking process:

I. Hearing:

Fillets and pieces thereof

0302-421

lb.

£0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered smoked

0302-437

st.

£0·1167 per st.

£0·1167 per st.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other

0302-45

cwt.

Free

Free

Free

Free

Free

II. Salmon:

Fillets and pieces thereof

0302-453

lb.

£0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered and smoked

0302-461

st.

£0·1167 per lb.

£0·1167 per lb.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other

0302-477

cwt.

Free

Free

Free

Free

Free

Section I

03.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.02 B—contd.

III. Lesser or Greenland halibut (Hippologlossus reinhardtius):

Fillets and pieces thereof

0302-485

lb.

£0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered and smoked

0302-517

st.

£0·1167 per st.

£0·1167 per st.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other

0302-525

cwt.

Free

Free

Free

Free

Free

IV. Common halibut (Hippoglossus vulgaris):

Fillets and pieces thereof

0302-533

lb.

£0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered and smoked

0302-541

st.

£0·1167 per st.

£0·1167 per st.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other:

0302-557

cwt.

Free

Free

Free

Free

Free

V. Other

Cod, coley and tusk:

Fillets and pieces thereof

0302-565

lb.

0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered and smoked

0302-573

st.

£0·1167 per st.

£0·1167 per st.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other

0302-581

cwt.

Free

Free

Free

Free

Free

Other:

Fillets and pieces thereof

0302-614

lb.

£0·0167 per lb.

£0·0167 per lb.

£0·0083 per lb.

£0·0083 per lb.

£0·0083 per lb.

Other:

Kippered and smoked

0302-622

st.

£0·1167 per st.

£0·1167 per st.

£0·05 per st.

£0·015 per st.

£0·015 per st.

Other

0302-630

cwt.

Free

Free

Free

Free

Free

C. Livers and roes

0302-638

cwt.

Free

Free

Free

Free

Free

D. Fish meal

0302-649

cwt.

Free

Free

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:

A. Crustaceans:

I. Crawfish

0303-115

cwt.

Free

Free

Free

Free

Free

03.03

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.03 A—contd.

II. Lobsters (Homarius sp.p.):

(a) Live

0303-123

cwt.

Free

Free

Free

Free

Free

(b) Other:

1. Whole

0303-131

cwt.

Free

Free

Free

Free

Free

2. Other

0303-147

cwt.

Free

Free

Free

Free

Free

III. Crabs and freshwater crayfish

0303-155

cwt.

Free

Free

Free

Free

free

IV. Shrimps and prawns:

(a) Prawns (pandalidae sp.p.)

0303-163

cwt.

free

Free

Free

Free

Free

(b) Shrimps of the genus "Crangon" sp.p.:

1. Fresh, chilled, or simply boiled in water

0303-171

cwt.

Free

Free

Free

Free

Free

2. Other

0303-187

cwt.

Free

Free

Free

Free

Free

(c) Other

0303-218

cwt.

Free

Free

Free

Free

Free

V. Other (for example, Norway lobsters or Dublin Bay prawns)

0303-226

cwt.

Free

Free

Free

Free

Free

B. Molluscs:

I. Oysters:

(a) European flat oysters weighing not more than 40 g

0303-234

lb.

free

Free

Free

Free

Free

(b) Other

0303—242

cwt.

Free

Free

Free

Free

Free

II. Mussels

0303-250

cwt.

Free

Free

Free

Free

Free

III. Snails, other than sea snails

0303-258

cwt.

Free

Free

Free

Free

Free

IV. Other:

(a) Frozen:

1. Squid:

(aa) Ommastrephes sagittatus and Loligo sp. p.

0303-266

cwt.

Free

Free

Free

Free

Free

(bb) Other

0303-274

cwt.

Free

Free

Free

Free

Free

2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and Sepiola rondeleti

0303-282

cwt.

Free

Free

Free

Free

Free

3. Octopus

0303-317

cwt.

Free

Free

Free

Free

Free

4. Other:

Scallops

0303-325

cwt.

Free

Free

Free

Free

Free

Periwinkles

0303-333

cwt.

Free

Free

Free

Free

Free

Other

0303-341

cwt.

Free

Free

Free

Free

Free

Section I

03.03

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

03.03 B IV—contd.

(b) Other:

1. Squid (Ommastrephes sagittatus and Loligo sp. p.)

0303-357

cwt.

Free

Free

Free

Free

Free

2. Other:.

Scallops

0303-365

cwt.

Free

Free

Free

Free

Free

Periwinkles

0303-373

cwt.

Free

Free

Free

Free

Free

Other

0303-389

cwt.

Free

Free

Free

Free

Free

04.01

Section I

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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.

Additional Notes.

1.—The term "cans", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity not exceeding 5 kg.

2.—The expression "special milk for infants", as used in subheading 04.02 B I (a), shall be taken to mean products free from pathogenic or toxigenic germs and containing per gram less than 10,000 revivifiable aerobic bacteria and less than 2 coliform bacteria.

3.—For the purpose of calculating the fat content of products falling within subheadings 04.02 B I (b) and B II (b), the weight of any added sugar shall be disregarded.

4.—The expression "whole cheeses", as used in subheading 04.04 A I (a), shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights:

—Emmenthaler: not less than 60 kg but not more than 130 kg;

—Gruyere and Sbrinz: not less than 20 kg but not more than 45 kg;

—Bergkase: not less than 20 kg but not more than 60 kg;

—Appenzell: not less than 6 kg but not more than 8 kg.

5.—Subheading 04.04 A I (b) 2 shall be taken to apply only to goods the packings of which bear at least, the following particulars:

—the description of the cheese,

—the fat content, by weight, of the dry product,

—the packer responsible,

—the country of origin of the cheese.

6.—For the purposes of subheading 04.04 D I, the expression "put up (in boxes or in slices) for retail sale" shall be taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices and packed in one of the following forms:

(a) In circular or semi-circular boxes containing:

—at least 3 but not more than 12 individual portions, of an aggregate net weight not exceeding 250g, or

a single portion of a net weight not exceeding 56 g;

(b) In circular or polygonal boxes (other than rectangular) containing at least 12 individual portions of an aggregate net weight not less than 450 g but not more than 1,000 g;

(c) In the form of slices wrapped separately in aluminium foil, the net weight of each slice not exceeding 30 g.

7.—For the purposes of subheadings 04.04 A I (a), A I (b) and D I, the term "free-to-frontier value" shall be taken to mean the free-to-frontier price or free on board price in the country of exportation, plus a lump sum to be determined in respect of the expenses of delivery to the customs territory of the Community.

8.—Levy applicable to certain mixtures falling within this Chapter:

The levy applicable to mixtures falling within this Chapter and composed of products classified under headings or subheadings 04.01 B, 04.02, 04.03, 04.04, 17.02 A and 17.05 A shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

A. Of a fat content, by weight, not exceeding 6%:

I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented or acidified milk:

(a) In immediate packings of a net capacity of 2 litres or less

0401-415

cwt.

Free

Free

Free

Free

Free

(b) Other

0401-423

cwt.

Free

Free

Free

Free

Free

II. Other:

(a) In immediate packings of a net capacity of 2 litres or less and a fat content, by weight:

1. Not exceeding 4%:

Whole milk

0401-431

cwt. & gal.

(b)

£0·0125 per gal.

£0·0084 per gal.

Nil

Nil

Nil

Other

0401-447

cwt.

Free

Free

Free

Free

Free

Section I

04.01

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.01 A II (a)—contd.

2. Exceeding 4%

Whole milk

0401-455

cwt. & gal.

(b)

£0·0125 per gal.

£0·0084 per gal.

Nil

Nil

Nil

Other

0401-463

cwt.

Free

Free

Free

Free

Free

(b) Other, of a fat content, by weight:

1. Not exceeding 4%:

Whole milk

0401-471

cwt. & gal.

(b)

£0·0125 per gal.

£0·0084 per gal.

Nil

Nil

Nil

Other

0401-487

cwt.

Free

Free

Free

Free

Free

2. Exceeding 4%:

Whole milk

0401-512

cwt. & gal.

(b

£0·0125 per gal.

£0·0084 per gal.

Nil

Nil

Nil

Other

0401-520

cwt.

Free

Free

Free

Free

Free

B. Other, of a fat content, by weight:

I. Exceeding 6% but not exceeding 21%:

Cream

0401-528

cwt. & gal.

(b)

£0·225 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

Other:

Whole milk

0401-536

cwt. & gal.

(b)

£0·0125 per gal.

£0·0084 per gal.

Nil

Nil

Nil

Other

0401-544

cwt.

Free

Free

Free

Free

Free

II. Exceeding 21% but not exceeding 45%

0401-552

cwt. & gal.

(b)

£0·225 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

III. Exceeding 45%

0401-569

cwt. & gal.

(b)

£0·225 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

£0·15 per gal.

04.02 Milk and cream, preserved, concentrated or sweetened:

A. Not containing added sugar:

I. Whey:

Dried or powdered

0402-118

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

Other

0402-126

cwt.

Free

Free

Free

Free

Free

II. Milk and cream, in powder or granules:

(a) In immediate packings of a net capacity of 2.5 kg or less and of a fat content. by weight:

1. Not exceeding 1·5%

0402-134

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

04.02

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.02 A II (a)—contd.

2. Exceeding 1.5% but not exceeding 27%

0402-142

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

3. Exceeding 27% but not exceeding 29%

0402-150

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

4. Exceeding 29%

0402-158

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(b) Other, of a fat content, by weight:

1. Not exceeding 1.5%

0402-166

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

2. Exceeding 1.5% but not exceeding 27%

0402-174

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

3. Exceeding 27% but not exceeding 29%

0402-182

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

4. Exceeding 29%

0402-214

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

III. Milk and cream, other than in powder or granules:

(a) In hermetically sealed cans of a net capacity of 454 g or less and of a fat content, by weight, of 11% or less:

1. Of a fat content, by weight of 8.9% or less:

Condensed full cream milk

0402-222

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

Other

0402-230

cwt.

Free

Free

Free

Free

Free

2. Other

0402-238

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

(b) Other, of a fat content, by weight:

1. Not exceeding 45%:

Condensed full cream milk; cream

0402-246

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

Other

0402-254

cwt.

Free

Free

Free

Free

Free

2.Exceeding 45%

0402-262

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

B. Containing added sugar:

I. Milk and cream, in powder or granules:

(a) Special milk for infants, in hermetically sealed cans of a net capacity of 500 g or less and of a fat content, by weight:

1. Exceeding 10% but not exceeding 11%

0402-270

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

Section I

04.02

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.02 B I (a)—contd.

2. Exceeding 14.5% but not exceeding 15.5%

0402-278

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

3. Exceeding 17% but not exceeding 18%

0402-286

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

4. Exceeding 23% but not exceeding 24%

0402-316

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(b) Other:

1. In immediate packings of a net capacity of 2.5 kg or less and of a fat content, by weight:

(aa) Not exceeding 1.5%

0402-324

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(bb) Exceeding 1.5% but not exceeding 27%

0402-332

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(cc) Exceeding 27%

0402-340

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

2. Other, of a fat content, by weight:

(aa) Not exceeding 1.5%

0402-348

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(bb) Exceeding 1.5% but not exceeding 27%

0402-356

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

(cc) Exceeding 27%

0402-364

lb.

(b)

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

£0·0125 per lb.

II. Milk and cream, other than in powder or granules:

(a) In hermetically sealed cans of a net capacity of 454 g or less and a fat content, by weight, not exceeding 9.5%:

Condensed full cream milk; condensed sweetened skim milk

0402-372

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

Other

0402-380

cwt.

Free

Free

Free

Free

Free

(b) Other, of a fat content, by weight:

1. Not exceeding 45%:

Condensed full cream milk; condensed sweetened skim milk; cream

0402-388

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

Other

0402-417

cwt.

Free

Free

Free

Free

Free

2. Exceeding 45%

0402-429

cwt.

(b)

£3.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

£2.00 per cwt.

04.03

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.03 Butter:

A. Of a fat content, by weight, not exceeding 85%:

Creamery

0403-627

cwt.

Free

Free

Free

Free

Free

Other

0403-635

cwt.

Free

Free

Free

Free

Free

B. Other

0403-659

cwt.

Free

Free

Free

Free

Free

04.04 Cheese and curd:

A. Emmenthaler, Gruyere, Sbrinz, Bergkase and Appenzell, not grated or powdered:

I. Of a minimum fat content of 45% by weight, calculated on the dry product, ripened for at least 3 months:

(a) Whole cheeses of a free-to-frontier value per 100 kg net weight of:

1. 130.40 U.A. or more, but less than 150.15 U.A.

0404-212

cwt.

Free

Free

Free

Free

Free

2. 150.15 U.A. or more

0404-220

cwt.

Free

Free

Free

Free

Free

(b) Vacuum-packed pieces:

1. With rind on at least one side, of a net weight:

(aa) Of not less than 1 kg but less than 5 kg and of a free-to-frontier value of not less than 150.40 U.A. but less than 178.40 U.A. per 100 kg net weight

0404-228

cwt.

Free

Free

Free

Free

Free

(bb) Of not less than 450 g and of a free-to-frontier value of not less than 178.40 U.A. per 100 kg net weight

0404-236

cwt.

Free

Free

Free

Free

Free

2. Other, of a net weight of not less than 75 g but not more than 250 g and of a free-to-frontier value of of not less than 198.40 U.A. per 100 kg net weight

0404-244

cwt.

Free

Free

Free

Free

Free

II. Other

0404-252

cwt.

Free

Free

Free

Free

Free

B. Glaris herb cheese (known as Schabziger), made from skimmed milk and mixed with finely-ground herbs

0404-260

cwt.

Free

Free

Free

Free

Free

C. Blue-veined cheese, not grated or powdered

0404-268

cwt.

Free

Free

Free

Free

Free

D. Processed cheese, not grated or powdered:

I. In the blending of which only Emmenthaler, Gruyere and Appenzel have been used and which may contain, as an addition, Glaris herb cheese (known as Schabziger) put up (in boxes or slices) for retail sale, of a free-to-frontier value of 120 U.A. or more per 100 kg net weight and of a fat content, calculated on the dry product:

(a) Exceeding 40% but not exceeding 48% in respect of the aggregate of portions or slices

0404-276

cwt.

Free

Free

Free

Free

Free

(b) Exceeding 40% but not exceeding 48% in respect of 5/6ths of the aggregate of portions or slices and of not more than 56% in respect of the remaining 1/6th

0404-284

cwt.

Free

Free

Free

Free

Free

(c) Exceeding 48% but not exceeding 56% in respect of the aggregate of portions of slices

0404-312

cwt.

Free

Free

Free

Free

Free

Section I

04.04

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.04 D—contd.

II. Other, of a fat content, by weight:

(a) Not exceeding 36% and of a fat content, by weight, calculated on the dry product:

1. Not exceeding 48%

0404-320

cwt.

Free

Free

Free

Free

Free

2. Exceeding 48%

0404-328

cwt.

Free

Free

Free

Free

Free

(b) Exceeding 36%

0404-336

cwt.

Free

Free

Free

Free

Free

E. Other:

I. Not grated or powdered, of a fat content, by weight, not exceeding 40% and a water content, calculated by weight on the non-fat content:

(a) Not exceeding 47%

0404-344

cwt.

Free

Free

Free

Free

Free

(b) Exceeding 47% but not exceeding 72%:

1. Cheddar, including Chester

0404-360

cwt.

Free

Free

Free

Free

Free

2. Tilsit, Havarti and Esrom, of a fat content, by weight, calculated on the dry product:

(aa) Not exceeding 48%

0404-368

cwt.

Free

Free

Free

Free

Free

(bb) Exceeding 48%

0404-376

cwt.

Free

Free

Free

Free

Free

3. Kashkaval

0404-384

cwt.

Free

Free

Free

Free

Free

4. Cheese of sheep's milk or buffalo milk, in containers containing brine, or in sheep or goat-skin leather bottles

0404-414

cwt.

Free

Free

Free

Free

Free

5. Other:

Cottage cheese and curd

0404-422

cwt.

Free

Free

Free

Free

Free

Other

0404-430

cwt.

Free

Free

Free

Free

Free

(c) Exceeding 72%:

1. In immediate packings of a net capacity not exceeding 500 g:

Cottage cheese and curd

0404-438

cwt.

Free

Free

Free

Free

Free

Other

0404-446

cwt.

Free

Free

Free

Free

Free

2. Other:

Cottage cheese and curd

0404-454

cwt.

Free

Free

Free

Free

Free

Other

0404-462

cwt.

Free

Free

Free

Free

Free

II. Other:

(a) Grated or powdered

0404-470

cwt.

Free

Free

Free

Free

Free

04.04

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

04.04 E II—contd.

(b) Other:

Cottage cheese and curd

0404-478

cwt.

Free

Free

Free

Free

Free

Other

0404-519

cwt.

Free

Free

Free

Free

Free

04.05 Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not:

A. Eggs in shell, fresh or preserved:

I. Poultry eggs:

(a) Eggs for hatching

0405-116

cwt. & 1,000

(b)

£0·60 per 120

£0·40 per 120

Nil

Nil

Nil

(b) Other:

Hens' eggs

0405-124

cwt. & 1,000

(b)

£0·60 per 120

£0·40 per 120

Nil

Nil

Nil

Other

0405-132

cwt. & 1,000

(b)

£0·60 per 120

£0·40 per 120

Nil

Nil

Nil

II. Other eggs

0405-140

cwt. & 1,000

(b)

£0·60 per 120

£0·40 per 120

Nil

Nil

Nil

B. Eggs, not in shell; egg yolks:

I. Suitable for human consumption:

(a) Eggs, not in shell:

1. Dried

0405-148

lb.

(b)

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

2. Other

0405-156

cwt.

(b)

£3.00 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

(b) Egg yolks:

1. Liquid

0405-164

lb.

(b)

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

2. Frozen

0405-172

lb.

(b)

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

3. Dried

0405-180

cwt.

(b)

£3.00 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

II. Other:

Dried eggs; egg yolk paste

0405-188

lb.

(b)

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

£0·225 per lb.

Other

0405-219

cwt.

(b)

£3.00 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

£2.25 per cwt.

04.06 Natural honey

0406-000

lb.

(b)

£0·05 per lb.

£0·05 per lb.

£0·05 per lb.

£0·015 per lb.

£0·015 per lb.

04.07 Edible products of animal origin, not elsewhere specified or included

0407-000

cwt.

(b)

Free

Free

Free

Free

Free

Section I

05.01

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 furskins) 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

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

0501-00

kg

Free

Free

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:

Pigs', hogs' and boars' bristles or hair and waste thereof:

Unworked bristles or hair and waste

0502-518

kg

Free

Free

Free

Free

Free

Other

0502-526

kg

Free

Free

Free

Free

Free

Badger hair and other brush making hair; waste of such hair

0502-549

kg

Free

Free

Free

Free

Free

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

A. Neither curled not put up on a layer or between two layers of other material

0503-216

kg

Free

Free

Free

Free

Free

B. Other

0503-249

kg

Free

Free

Free

Free

Free

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

Gut capable of being used as sausage casing or in the manufacture of sausage casings

0504-317

lb.

(b)

£5.00 per lb.

£5.00 per lb.

£5.00 per lb.

£1.50 per lb.

£1.50 per lb.

Other

0504-329

kg

Free

Free

Free

Free

Free

05.05 Fish waste

0505-000

kg

Free

Free

Free

Free

Free

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

0506-000

kg

Free

Free

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:

A. Bed feathers; down:

I. Raw

0507-614

kg

Free

Free

Free

Free

Free

II. Other

0507-622

kg

Free

Free

Free

Free

Free

B. Other

0507-639

kg

Free

Free

Free

Free

Free

05.08

Section I

Tariff Heading

Tariff Code No.

Unit of Quantity

Licensing Provision

Rate of Duty

Full

Preferential

Special Preferential

United Kingdom

Northern Ireland

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

0508-000

kg

Free

Free

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

0509-000

kg

Free

Free

Free

Free

Free

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

0510-000

kg

Free

Free

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

0511-000

kg

Free

Free

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

0512-000

kg

Free

Free

Free

Free

Free

05.13 Natural sponges:

A. Raw

0513-117

kg

Free

Free

Free

Free

Free

B. Other

0513-129

kg

Free

Free

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

0514-000

kg

Free

Free

Free

Free

Free

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