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

S.I. No. 349 of 1971.

IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.

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. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.

2. This Order shall come into operation on the 1st day of January, 1972.

3. In this Order " the Principal Order " means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ).

4. (1) Notwithstanding paragraph 5 (a) of the Principal Order but subject to paragraph 5 of this Order, there shall be charged, levied and paid on the importation of goods which are mentioned in the first column of the Schedule to the Principal Order and 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 First Schedule to this Order a duty of customs at a rate equal to two-thirds of the full rate.

(2) In calculating the reduced rate of duty payable under this paragraph—

(a) in a case where the full rate is expressed as a percentage, any digit to the right of the first digit after a decimal point shall be disregarded, and

(b) in any other case, any digit to the right of the second digit after a decimal point shall be disregarded.

(3) In this paragraph " the full rate " has the meaning assigned to it by the Principal Order.

5. (1) Paragraph 4 of this Order shall not apply to—

(a) goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of the Schedule to the Principal Order,

(b) goods mentioned in the Schedule to the Principal Order at a tariff heading number specified in column (2) of the Second Schedule to this Order opposite the mention in column (1) of that Schedule of the general subject matter of that tariff heading number.

(2) The particulars stated in column (1) of the Second Schedule to this Order are inserted solely to facilitate reference to and identification of a tariff heading number specified in column (2) of that Schedule and, accordingly, nothing in the said column (1) shall affect the construction or limit or control the operation of this paragraph or the Principal Order.

FIRST SCHEDULE

Paragraph 4

Afaras and Issas (Territory of the)	Ecuador
	El Salvador
Afghanistan	Equatorial Guinea
Algeria	Ethiopia
Angola (including Cabinda)	Falkland Islands (Malvinas) and
Argentina	Dependencies
Bahamas	French Polynesia
Bahrain	French Southern and Antarctic
Barbados	Territories
Bermuda	Gabon
Bolivia	Gambia
Botswana	Ghana
Brazil	Gibraltar
British Honduras	Guatemala
British Indian Ocean Territory	Guinea
(Chagos Archipelago, Des Roches)	Guyana
	Haiti
British Oceania (Territories under the	Honduras
jurisdiction of the Western Pacific	Hong Kong
High Commission)¹	India
Brunei	Indonesia
Burma	Iran
Burundi	Iraq
Cambodia	Ivory Coast
Cameroon	Jamaica
Cape Verde Islands	Jordan
Cayman Islands and Dependencies	Kenya
	Korea (South)
Central African Republic	Kuwait
Ceylon	Laos
Chad	Lebanon
Chile	Lesotho
Colombia	Liberia
Comoro Archipelago	Libya
Congo (People's Republic of the)	Macao
Cook Islands	Madagascar
Costa Rica	Malawi
Cyprus	Malaysia
Dahomey	Maldives
Dominican Republic	Mali

¹Gilbert and Ellice Islands, British Solomon Islands, New Hebrides Condominium, Canton, Enderbury and Pitcairn Islands.

Mauritania	Saint-Pierre and Miquelon
Mauritius	Sao Tomé and Principe
Mexico	Saudi Arabia
Morocco	Senegal
Mozambique	Seychelles (including Amirantes)
Netherlands Antilles
Nepal	Sierra Leone
New Caledonia and Dependencies	Singapore
	Somalia
New Guinea (Australian) and Papua	Southern Yemen
	Spanish North Africa:
Ngwane	Sahara (Rio de Oro);
Nicaragua	Saghiet-el-Hamra
Niger	Sudan
Nigeria	Surinam
Pacific Islands administered by the	Syria
United States of America or under	Territories for which New Zealand
United States trusteeship^²	is responsible (Niuwe Islands,
Pakistan	Tokelau IBrislands)
Panama	Thailand
Paraguay	Togo
Papua (see Australian New Guinea)	Trinidad and Tobago
	Tunisia
Persian Gulf States: Abu Dhabi	Turks and Caicos Islands
Dubai	Uganda
Ras al Khaimah	United Arab Republic
Fujairah	United Republic of Tanzania
Ajman	Upper Volta
Sharjah	Uruguay
Umm al	Venezuela
Quaiwan Viet-Nam (South)
Peru	Virgin Islands of the United States (St.
Philippines	Croix, St. Thomas, St. John, etc.)
Portuguese Guinea	Wallis and Futuna Islands
Portuguese Timor
West Indies^³	Qatar Yemen
Rwanda	Yugoslavia
St. Helena (Including Ascension,	Zaire (Republic of)
Gough Island, and Tristan da	Zambia
Cunha)

²The Pacific Islands administered by the United States of America include: Guam, American Samoa including Swain's Island, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands; the Caroline, Mariana and Marshall Islands.

³Leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, British Virgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent.

SECOND SCHEDULE

	Paragraph 5(1)
(1)	(2)
General Subject Matter	Tariff Heading Number
Superphosphates	31.03 (B) and 31.05 (C)
Egg albumin	35.02 (A)
Matches	36.06
Artificial sausage casings	39.01 (B), 39.02 (B), 39.03 (B) (2),
	39.04 (A), 39.05 (A), 39.06 (A),
	39.07 (S) and 48.21 (E)
Rubber tyres, tubes and tyre flaps	40.11
Leather	41.02 and 41.03
Woven fabrics of silk, waste silk or
noil silk	50.09 and 50.10
Yarn of man-made fibres
(continuous)	51.01
Woven fabrics of man-made fibres
(continuous)	51.04
Metallised yarns	52.01
Woollen and worsted yarns	53.06 and 53.07
Woven fabric of sheep's or lambs'
wool or of fine animal hair	53.11
Yarns of flax or ramie	54.03 and 54.04
Woven fabrics of flax or of ramie	54.05
Yarns of man-made fibres	56.05 and 56.06 (A)
Woven fabrics of man-made fibres
(discontinuous or waste)	56.07
Flock, engine cleaning waste and rovings containing wool or hair, of jute	57.03
Yarns of Jute	57.06
Woven fabrics of Jute	57.10
Floor coverings, other than cutpile carpets, containing more than 75 per cent by weight of Jute	58.02 (B) (1) (a) and 58.02 (B) (2) (a)
Woven pile fabrics and chenille fabrics	58.04
Narrow woven fabrics exceeding 4½ ozin weight per square yard and containing more than 75 per cent by weight of Jute	58.05 (A) (1), 58.05 (D) (1) and
	58.05 (F) (1) (a)
Felt and articles of felt, of jute	59.02 (A) (1) 59.02 (B) (1) and
	59.02 (C) (1)
Twine, cordage, ropes and cables, plaited or not	59.04
Certain coated or treated fabrics	59.07, 59.08, 59.09, 59.11 and 59.12
Elastic fabrics and trimmings consisting of textile materials combined with rubber threads	59.13
Wicks of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles	59.14
Transmission, conveyor or elevator belts or belting, of textile materials, whether or not strengthened with metal or other material	59.16
Textile fabrics and textile articles, of a kind commonly used in machinery or plant	59.17
Other made-up textiles—blankets, bed linen, towels, etc., sacks and bags	62.01, 62.02, 62.03, 62.04 and 62.05
Footwear	64.01, 64.02, 64.03 and 64.04
Springs (laminated) and leaves thereof, for vehicles	73.35 (A)
Sparking plugs and parts thereof, of metal	85.08 (A) and 85.08 (B) (1)
Certain electric filament lamps	85.20 (A) (2) (b)
Mattress supports and certain other articles of bedding or similar furnishing	94.04
Brooms and brushes	96.01 and 96.02
Parts and accessories of vehicles	40.09 (A), 40.10 (A), 48.21 (K), 68.14 (A), 70.09 (B) (1), 70.14 (A) (2) (b), 70.14 (B) (1), 73.25 (A), 73.29 (A), 73.35 (D) (1), 83.01 (A) (2), 83.02 (A), 84.06 (A), 84.08 (A), 84.10 (A) (2), 84.10 (C) (1A), 84.11 (A), 84.18 (A), 84.21 (A), 84.22 (A) (1), 84.22 (A) (3), 84.59 (C) (2), 84.61 (B), 84.63 (B) (2), 84.64 (A), 85.01 (A) (1), 85.01 (D) (1), 85.02 (A), 85.04 (B) (1), 85.08 (C) (1), 85.09 (A), 85.15 (B), 85.15 (D) (2), 85.18 (A), 85.19 (A), 85.24 (A), 85.26 (C), 90.23 (A), 90.24 (A), 90.27 (A), 90.28 (A), 90.29 (B), 92.11 (AI), 94.01 (A) (1) and 94.01 (B) (1).

GIVEN under the Official Seal of the Government this 21st

day of December, 1971.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 33¹/₃% below the full rate.