S.I. No. 209/1962 - Agreement With United Kingdom (Prescribed Proportion of Value) Regulations, 1962.

S.I. No. 209 of 1962.

AGREEMENT WITH UNITED KINGDOM (PRESCRIBED PROPORTION OF VALUE) REGULATIONS, 1962.

I, JOHN LYNCH, Minister for Industry and Commerce, in exercise of the powers conferred on me by Section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), hereby make the following regulations :

1. These Regulations may be cited as the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962.

2. These Regulations shall come into operation on the 1st day of January, 1963.

3. In these Regulations " the Schedule " means the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ).

4.—(1) The proportion of the value of an article which must be the result of labour within a particular country in order that such article may be treated for the purpose of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), as applied by the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ), as an article manufactured in that country shall be—

(a) in the case of paper bags of a kind mentioned in the Schedule at tariff heading number 48.16 (B), fifty per cent.

(b) in the case of woven fabrics which contain not less than forty per cent. by weight of man-made fibres or of silk and man-made fibres, are of a value not exceeding one shilling and threepence per square yard and are of a kind mentioned in the Schedule at tariff heading number 50.09 (C) (2) (b) (iii), 50.10 (C) (2) (b) (iii), 51.04 (C) (2), 53.11 (C) (2) (b), 53.12 (B) (2), 53.13 (B) (2), 54.05 (C) (3), 55.07 (C) (2), 55.08 (B) (2), 55.09 (D) (2) (b), 56.07 (D) (2), 57.09, 57.11, 58.04 (B) (2), 59.07 (C) (2) (b) (ii) (I), 59.09 (B) (2) (b) (ii) (I), 59.11 (C) (2) (b) (ii) (I) or 59.12 (E) (2) (b) (ii) (I), seventy-five per cent.,

(c) in the case of woven fabrics which contain more than sixty per cent. by weight of cotton and are of a kind mentioned in the Schedule at tariff heading number50.09 (C) (2) (b) (i), 50.10 (C) (2) (b) (i), 55.07 (C) (1), 55.08 (B) (1). 55.09 (D) (2) (a). 58.04 (B) (1) (a) (ii), 58.05 (F) (3) (a), 59.07 (C) (2) (b) (i), 59.09 (B) (2) (b) (i), 59.11 (C) (2) (b) (i), 59.12 (E) (2) (b) (i) or 59.16, fifty per cent.,

(d) in the case of glass mirrors of a kind mentioned in the Schedule at tariff heading number 70.09 (B) (2) (b), fifty per cent.

(e) in the case of motor cars of a kind mentioned in the Schedule at tariff heading number 87.02 (A) (2) (a), seventy-five per cent., and

(f) in any other case, twenty-five per cent.

(2) Goods classified pursuant to the said Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962, under any tariff heading shall be deemed to be mentioned in the Schedule at that tariff heading.

5. For the purposes of these Regulations—

(a) where a number of separate articles are included in one parcel or shipment, each article shall be considered separately for the purpose of calculating the proportion of its value which is the result of labour within a particular country,

(b) the value of an article shall be its cost to the manufacturer at the factory or works and shall include the value of containers and other forms of interior packing ordinarily sold with such article when it is sold retail, but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, carriage to port and other charges incidental to the export of such article subsequent to its manufacture.

(c) in calculating the proportion of the value of an article which is the result of labour within a particular country—

(i) the following may be included under the head of labour, that is to say, the cost to the manufacturer of any materials entering into the composition of such article (including containers and other forms of interior packing ordinarily sold with such article when it is sold retail) the origin of which is entirely attributable to such country, the cost of manufacture including wages and factory overhead charges, and the cost of the labour of packing for retail sale,

(ii) the following may not be included in the proportion of the value of such article which is the result of labour within such country, that is to say, any materials entering into the composition of such article (including containers and other forms of interior packing ordinarily sold with such article when it is sold retail) the origin of which is not entirely attributable to such country, manufacturer's profit or the profit or remuneration of any trader, agent, broker or other person dealing in such article in its finished condition, the expenses of placing such article in outside packages for export and the cost of such packages, transportation charges, insurance and any other charges for services after such article leaves the place of manufacture.

6. The following Regulations are hereby revoked :

(a) the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1938 (S.R. & O., No. 185 of 1938),

(b) the Agreement with United Kingdom (Prescribed Proportion of Value) (Amendment) Regulations, 1939 (S.R. & O., No. 21 of 1939),

(c) the Prescribed Proportion of Value (Mirrors) Regulations, 1939 (S.R. & O., No. 242 of 1939), and

(d) the Prescribed Proportion of Value (Silk and Artificial Silk) Regulations, 1955 ( S.I. No. 75 of 1955 ).

GIVEN under my Official Seal, this 12th day of December, 1962.

JOHN LYNCH.

EXPLANATORY NOTE

The effect of the above Regulations is to provide for the continuation of the existing proportions of value necessary to qualify goods for admission at the special preferential rates of Customs duty shown in the Customs and Excise Tariff of Ireland, which will come into operation on 1st January, 1963.