S.I. No. 71/1973 - Imposition of Duties (No. 203) (Customs Duties and Form of Customs Tariff) Order, 1973.


S.I. No. 71 of 1973.

IMPOSITION OF DUTIES (NO. 203) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.

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

1. This Order may be cited as the Imposition of Duties (No. 203) (Customs Duties and Form of Customs Tariff) Order, 1973.

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

3. In this Order "the Principal Order" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ).

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

5. The Principal Order is hereby amended by—

(1) the deletion from the first and second columns of the Table at paragraph 3 (1) of "st." and "stone",

(2) the insertion in the first and second columns of the Table at paragraph 3 (1) of the following:—

"nm

nanometre (micromillimetre or micron)

+

plus

/images/si071y73p0003.gif

Delta",

(3) the substitution of "8702–616, 8702–628" for "8702–632" in Additional Note (Ireland) 1 in Chapters 40, 84 and 85, in Additional Note (Ireland) in Chapters 68, 70, 83, 90 and 94 and in Additional Note (Ireland) 2 in Chapter 73 of the Schedule,

(4) the substitution of "Nil" for "37·5%" in the ninth column of the Schedule at tariff code number 4010–526,

(5) the substitution for the matter contained in the Schedule at tariff subheading 42.03 BII of the following:—

"II Special for sports: Guards and protectors for use in games or sport

4203-547

kg & prs

(a)

8%

8%

8%

2·4%

1·6%

Other.

4203-555

kg & prs

(a)

60%

60%

40%

12%

8%",

(6) the substitution for the matter in the fourth, fifth, sixth, seventh, eighth and ninth columns of the Schedule at tariff code number 4801-012 of the following:—

"

Nil

Nil

Nil

Nil

Nil",

(7) the substitution for the matter contained in the Schedule at tariff code numbers 4801-302 and 4801-308 of the following:—

"Newsprint

4801-304

kg

Nil

Nil

Nil

Nil

Nil",

Other:

Exceeding 9 lbs. in weight per ream

4801-312

kg

(a)

36%

36%

22·7%

6·8%

4·5%

plus

plus

plus

plus

plus

4%

4%

4%

1·2%

0·8%

Other .

4801-318

kg

4%

4%

4%

1·2%

0·8%",

(8) the deletion of "(a)" in the fourth column of the Schedule at tariff code numbers 4805–547 and 4807–044,

(9) the insertion in the Schedule at tariff subheading 48.07B before "Tarred, bituminised, asphalted, reinforced or not, whether or not coated with sand or similar products" of the following:—

"Corrugated paper and paperboard

4807-023

kg

(a)

40%

40%

26·7%

8%

5·3%

Printed paper and paperboard:

Paper:

Suitable for personal or domestic use, in rolls

4807-024

kg

(a)

48%

48%

32%

9·6%

6·4%

Other:

Waxed (other than packing and wrapping paper)

4807-025

kg

Free

Free

Free

Free

Free

Not waxed

4807-026

kg

(a)

12%

8%

8%

2·4%

1·6%

Paperboard:

With paper adhering thereto which is printed

4807-027

kg

(a)

12%

8%

8%

2·4%

1·6%

Other .

4807-028

kg

(a)

30%

30%

20%

6%

4%",

(10) the deletion of "printed or" from the matter in the first column of the Schedule at tariff code numbers 4807-176, 4807-232 and 4807-288,

(11) the substitution for the matter contained in the Schedule at tariff code numbers 4807-248 and 4807-256 of the following:—

"Paper:

Paper which permanently incorporates any textile material or to which any textile material is permanently affixed.

4807-256

kg

4%

4%

4%

1·2%

0·8%",

(12) the deletion of the matter contained in the Schedule at tariff code numbers 4807-334, 4807-342, 4807-454, 4807-518 and 4807-526,

(13) the deletion of "Other:" from the matter in the first column of the Schedule at tariff code numbers 4807-350 and 4807-534,

(14) the substitution for the matter contained in the Schedule at tariff code numbers 4807-566 and 4807-579 of the following:—

Other paperboard

.

4807-569

kg

(a)

30%

30%

20%

6%

4%",

(15) the substitution for the matter contained in the Schedule at tariff code numbers 5804-282 of the following:—

"Moquette:

Of a weight exceeding 8 ozs. but not exceeding 24 ozs. per sq. yd.:

Of wool or of fine animal hair

5804-280

lb. & sq. yd.

(a)

60% or £0·72 per* sq. yd.

60% or £0·72 per* sq. yd.

40% or £0·48 per* sq. yd.

15% or £0·18 per* sq. yd.

15% or £0·18 per* sq. yd.

Of coarse animal hair

5804-284

lb. & sq. yd.

(a)

40% or £0·10 per* sq. yd.

40% or £0·10 per* sq. yd.

26·7% or £0·0667 per* sq. yd.

8% or £0·02 per* sq. yd.

5·3% or £0·0133 per* sq. yd.",

(16) the substitution for the matter contained in the Schedule at tariff code number 5804-327 of the following:—

"Moquette and Plush:

Of a weight exceeding 8 ozs. but not exceeding 24 ozs. per sq. yd.:

Of wool and fine animal hair

5804-325

lb. & sq. yd.

(a)

60%or£0·72 per * sq. yd.

60%or £0·72 per * sq. yd.

40% or £0·48 per *sq. yd.

15% or £0·18 per *sq. yd.

15%or £0·18 per * sq. yd.

Of coarse animal hair

5804-328

lb. & sq. yd.

(a)

40% or £0·10 per*

sq. yd.

40% or £0·10 per*

sq. yd.

26·7% or £0·0667 per*

sq. yd.

8% or £0·02 per*

sq. yd.

5·3% or £0·0133 per*

sq. yd.",

(17) the substitution for the matter in the fourth, fifth, sixth, seventh, eighth and ninth columns of the Schedule at tariff code number 5804-331 of the following:—

"

Free

Free

Free

Free

Free

",

(18) the substitution for the matter contained in the Schedule at tariff subheading 59.01 AI of the following:—

"Wadding and articles of wadding:

Of man-made fibres:

(a) Rolls of a diameter of not more than 8 mm.

5901-112

lb.

(a)

40% or £0·03 per lb.

40% or £0·03 per lb.

26·7% or £0·02 per lb.

8% or £0·006 per lb.

5·3% or £0·004 per lb.

(b) Other:

Absorbent sanitary towels

5901-133

lb.

(a)

36%

24%

24%

7·2%

4·8%

Wadding; medical or surgical dressings

5901-144

lb.

(a)

40% or £0·03 per lb.

40% or £0·03 per lb.

26·7% or £0·02 per lb.

8% or £0·006 per lb.

5·3% or £0·004 per lb.

Articles of wadding, the following:

5901-152

lb.

(a)

40%

26·7%

26·7%

8%

5·3%

Pneumonia jackets

Accouchement

sheets

Other

5901-160

lb.

Free

Free

Free

Free

Free",

(19) the substitution of "6% or £0·0079" and "6% or £0·0079" for the matter in the eighth and ninth columns respectively of the Schedule at tariff code numbers 6001-482 and 6001-515,

(20) the substitution for the matter contained in the Schedule at tariff code numbers 7313-378 and 7313-382 of the following:

"Other.

7313-380

ton

Free

Free

Free

Free

Free",

(21) the substitution for the matter contained in the Schedule at tariff code numbers 7313-412 and 7313-416 of the following:—

"Other.

7313-414

ton

Free

Free

Free

Free

Free",

(22) the substitution in the second column of the Schedule at tariff subheading 7338.B of "7338-264" for "7338-266", "7338-373" for "7338-371", "7338-411" for "7338-387" and "7338-431" for "7338-433".

(23) the insertion in the Schedule before tariff code number 7338-262 of the following:—

"Bread bins, vegetable racks, egg racks, milk bottle containers, coal scuttles and dustpans, not vitreous enamelled

7338-260

cwt.

(a)

48%

48%

32%

9·6%

6·4%",

(24) the substitution for the matter contained in the Schedule at tariff code number 7338-371 of the following:—

"Bread bins, vegetable racks, egg racks, milk bottle containers, coal scuttles and dustpans, not made of tinplate; ironing boards .

7338-373

cwt.

(a)

48%

48%

32%

9·6%

6·4%",

(25) the insertion in the Schedule after tariff code number 8425-426 of the following:—

"Of the machines of Tariff Code No. 8425-322

8425-434

Kg & No.

(a)

48%

48%

32%

9·6%

6·4%",

(26) the substitution in the second column of the Schedule at tariff heading number 84.25 of "8425-449" for "8425-439",

(27) the substitution of "(a)" for "(c)" in the fourth column of the Schedule at tariff code numbers 9701-526 and 9701-530,

(28) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code number 4203-551 of the following:—

"4203-547

5·3%

4203-555

40%",

(29) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code numbers 4801-302 and 4801-308 of the following:—

"4801-312

24% plus 2·6%

4801-318

2·6%",

(30) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code number 4807-022 of the following:—

"4807-023

26·6%

4807-024

32%

4807-026

8%

4807-027

8%

4807-028

20%",

(31) the deletion of the matter contained in the Annex to the Schedule at tariff code numbers 3306-567, 4801-012, 4807-248, 4807-342, 4807-454, 4807-518, 4807-526, 4807-566, 4807-579, 7313-378 and 7313-412,

(32) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code number 4807-558 of the following:—

"4807-569

20%"

(33) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code numbers 5901-117, 5901-133, 5901-141 and 5901-157 of the following:—

"5901-112

26·6% or £0·02 per lb.*

5901-133

24%

5901-144

26·6% or £0·02 per lb.*

5901-152

26·6%",

(34) the substitution of "32% or £0·02 per doz." for the matter contained in the column headed "Rate of Duty" in the Annex to the Schedule at tariff code number 6405-338,

(35) the substitution of "6506-146" for "6505-146", "6507-143" for "6506-143", "7010-218" for "7010-226", "7338-373" for "7338-371", in the column headed "Tariff Code No." in the Annex to the Schedule,

(36) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code number 7338-250 of "7338-260/32%" and

(37) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code number 8425-426 of "8425-434/32%".

6. The Imposition of Duties (Miscellaneous Suspensions) Order, 1972 ( S.I. No. 317 of 1972 ), is hereby amended by the deletion of "7313-378" and "7313-412" from paragraph 4.

GIVEN under the Official Seal of the Government, this 27th day of March, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the correction of certain anomalies in rates of Customs duty arising from Ireland's adoption of the EEC Common Customs Tariff Nomenclature, removes the duty on newsprint and on motor-vehicle fanbelts of Northern Ireland origin and makes certain consequential changes in rates of duty for the general scheme of tariff preferences applied to developing countries. A number of minor editorial changes are also made in the form of Customs Tariff.