S.I. No. 356/1974 - Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.

S.I. No. 356 of 1974.

IMPOSITION OF DUTIES (No. 215) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.

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

1. This Order may be cited as the Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.

2. This Order shall come into operation on the 1st day of January, 1975.

3. The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), is hereby amended by—

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

(2) the substitution in paragraph 12 of "15%" for "20%",

(3) the deletion of paragraph 34,

(4) the substitution of "(a)" for "(h)" in the fourth column of the Schedule at tariff code numbers 4011-012, 4011-028, 4011-080, 4011-217, 4011-227, 4011-265 and 4011-281,

(5) the insertion in the Schedule after tariff code number 4205-477 of the following:

"Back rests suitable for motor vehicles

4205–483

(d)

41·7%

37·5%

37·5%",

(6) the insertion in the Schedule after tariff code number 4603-420 of the following:

"Back rests suitable for motor vehicles

4603–426

(d)

43·5%

37·5%

37·5%",

(7) the insertion in the Schedule immediately before tariff code number 4815-355 of the following:

"Printed wrappers for sweets, confectionery and the like, which are not coated with adhesive, gum or wax

4815–351

(a)

12%

10·4%

0·8%

Nil",

(8) the insertion in the Schedule immediately before tariff code number 6205-469 of the following:

"Back rests suitable for motor vehicles

6205–466

(d)

43·8%

37·5%

37·5%",

(9) the substitution for the matter contained in the Schedule at tariff code number 6910-414 of the following:

"Porcelain or china: Sinks	6910–406	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	Nil	Nil
Wash basins	6910–408	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Water closet pans	6910–410	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+3·6 UA per 100 kg gross	18% With a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Cisterns	6910–412	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Urinals	6910–416	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% With a min. of 3·6 UA per 100 kg gross	Nil	Nil
Other:
Pedestals	6910–418	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Other.	6910–420	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	Nil	Nil

(10) the insertion in the first column of the Schedule at tariff code number 8520-313 after "purposes" of "or for navigational lights in lighthouses".

(11) the substitution in the eighth and ninth columns of the Schedule at tariff code numbers 8702-118, 8702-154, 8702-186, 8702-238, 8702-460 of "21·1%" for "19·6%",

(12) the substitution for the matter contained in the Schedule at tariff code numbers 9401-438 to 9401-479 of the following:

"Of other materials:
Head rests exclusively designed for motor vehicles	9401–434	kg	(d)	42·6%	42·6%	42·6%	37·5%	37·5%
Other parts:
Suitable for the motor vehicle seats of Tariff Code Nos. 9401—083 and 9401-117	9401–440	kg	(d)	47·6%	47·6%	47·6%	40%	40%
Standards for the articles of Tariff Code Nos. 9401—125 and 9401-173	9401–446	kg and No.	(a)	29·1% or 5·1%+ £0·192 each	29·1% or 5·1%+ £0·192 each	21·1% or 5·1%+ £0·128 each	8·8% or £0·07 each	6·6% or £0·053 each
Stiles, treads, rungs and feet, of aluminium, for the articles of Tariff Code Nos. 9401-133 and 9401-181	9401–454	kg	(a)	17·1%	17·1%	13·1%	4·4%	3·3%
Other:
Of metal	9401–462	kg	(a)	29·1%	29·1%	21·1%	8·8%	6·6%
Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324	9401 470	kg	(a)	21·1%	21·1%	21·1%	6%	6%
Other	9401–479	kg	–	5·1%	5·1%	5·1%	Nil	Nil" and

(13) the insertion in the Schedule after tariff code number 9404-637 of the following:

"Head rests and back rests suitable for motor vehicles

9404–643

(d)

42·3%

37·5%

37·5%"

SCHEDULE

Tariff Code No.		United Kingdom rate	Northern Ireland rate	Tariff Code No.	United Kingdom Rate	Northern Ireland Rate
(1)		(2)	(3)	(1)	(2)	(3)
6201–218		4%	2·5%	7310–272	4% or £3·20	4% or £3·20
					per ton	per ton
6201–282		4%	2·5%
				7311–012	4% or £3·20	4% or £3·20
7310–014		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–020	4% or £3·20	4% or £3·20
7310–026		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–032	4% or £3·20	4% or £3·20
7310–034		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–060	4% or £3·20	4% or £3·20
7310–042		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–064	4% or £3·20	4% or £3·20
7310–086		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–076	4% or £3·20	4% or £3·20
7310–116		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–114	4% or £3·20	4% or £3·20
7310–124		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–126	4% or £3·20	4% or £3·20
7310–136		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–142	4% or £3·20	4% or £3·20
7310–144		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–146	4% or £3·20	4% or £3·20
7310–152		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–154	4% or £3·20	4% or £3·20
7310–168		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–162	4% or £3·20	4% or £3·20
7310–176		4% or £3·20	4 % or £3·20		per ton	per ton
		per ton	per ton
				7311–164	4% or £3·20	4% or £3·20
7310–184		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–168	4% or £3·20	4% or £3·20
7310–216		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–236	4% or £3·20	4% or £3·20
7310–228		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
7310–236		4% or £3·20 per ton	4% or £3·20 per ton	7311–244	4% or £3·20 per ton	4% or £3·20 per ton
				7311–256	4% or £3·20	4% or £3·20
7310–244		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–272	4% or £3·20	4% or £3·20
7310-256		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–280	4% or £3·20	4% or £3·20
7310–264		4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
7311–312		4% or £3·20 per ton	4% or £3·20 per ton	8202–477	6%+£0·036 for each 24 feet of such length and a sum in proportion for any remainder	5%+£0·03 for each 24 feet of such length and a sum in proportion for any remainder
7311–328		4% or £3·20 per ton	4% or £3·20 per ton	8202–477
7311–336		4% or £3·20 per ton	4% or £3·20 per ton
7311–348		4% or £3·20	4% or £3·20	8202–524
		per ton	per ton
7320–023		5·3%	4·2%	8202–532	6%+£0·036	5%+£0·03
					each	each
7321–225		6·4%	6·4%
				8202–572	6% or	5% or
7321–257		5·3%	5·3%		£0·002 each	£0·0017 each
7321-265		3·2%	3·2%	8202–588	6%+£0·036	5%+£0·03
					each	each
7321–273		8%	8%
				8202–618	6%+£0·036	5%+£0·03
7321–277		5·3%	5·3%		each	each
7321–281		5·3%	5·3%	8202–634	6%+£0·036	5%+£0·03
					each	each
7321–285		5·3%	5·3%
				8202–642	6%+£0·036	5%+£0·03
7338–230		5·1%	3·8%		for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder
7338–250		5·1%	3·8%
7615–415		8%	6%
7615–455		8%	6%
8202–316		6%+£0·036	5%+£0·03	8203–014	5%+£0·005
		each	each		each
8202–348		6% or	5% or	8415–035	6%
		£0·002 each	£0·0017 each
				8415–043	6%	4%
8202–364		6%+ £0·036	5%+ £0·03
		each	each	8415–047	6%	4%
8202–421		6%+£0·036	5%+£0·03	8415–051	6%	4%
		each	each
				8415–055	6%	4%
8202–445		6%+£0·036	5%+£0·03
		for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder	8415–063	6%	4%
				8415–075	6%	4%
				8415–077	6%	4%
8415–089	6%	4%
8202–453		6%+£0·036	5%+£0·03	8424–516	3%	2·5%
		each	each
				8424–620	3%	2·5%
8202–461		6%+£0·036	5%+£0·03
		each	each	8425–338	3%	2·5%
8425–362		3%	2·5%	8512–373	4%	4%
8425–426		3%	2·5%	8512–377	4%	4%
8440–231		4%	3%	8512–424	4%	4%
8440–233		4%	3%	8512–456	4%	4%
8440–237		4%	3%	8512–464	4%	4%
8440–243		4%	3%	8512–476	4%	4%
8440–255		4%	3%	8512–484	4%	4%
8512–321		6%	6%	8512–515	4%	4%

GIVEN under the Official Seal of the Government this 6th day of December, 1974.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the rates of Customs duty to be applied to certain goods of United Kingdom and Northern Ireland origin. This Order also provides for other changes of a minor nature in the Customs Tariff, for amendment of the rates of duty in respect of fully built up motor cars value of not less than £1,300 and for the reduction from 20% to 15% in the minimum rate of duty chargeable on goods imported under Licensing Provision (e).