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

S.I. No. 132 of 1966.

IMPOSITION OF DUTIES (No. 159) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1966.

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. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.

2. This Order shall come into operation on the 1st day of July, 1966.

3.—(1) In 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.

(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 tariff heading numbers and tariff headings include references to tariff subheading numbers and tariff subheadings, respectively.

(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.

4.—(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ) the form of customs tariff set out in the first column 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 forms 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 heading 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 third 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 fourth 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 of application 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 fifth column of the Schedule that is less than the rate stated in the fourth column of the Schedule in relation to those goods, theduty 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 to have been grown, produced, or manufactured in Canada or, in the case of the goods mentioned in the first column of the Schedule at tariff heading number 08.11(A)(2), 20.06(A)(1) or 20,06(B) (1) (a), to have been grown, produced or manufactured in Australia or the Republic of South Africa.

(d) Subject to paragraph (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 sixth column of the Schedule that is less than the rate stated in the fourth 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 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 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 third, fourth, fifth, sixth or seventh 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 third, fourth, fifth, sixth and seventh 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 by 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 heading 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.

6. Whenever "(a)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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 second column of the Schedule at any tariff heading, 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 heading, 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, withoutpayment 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 second column of the Schedule at any tariff heading, 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 heading, 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 second column of the Schedule at any tariff heading, 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 heading, 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 twelve and one-half per cent. 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 sparagraphs 6 and 8 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.—(1) Whenever "(e)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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, the goods upon payment of the said duty at the rate stated in the third column of the Table to this paragraph opposite the mention of the goods in the second column of the Table, 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.

(2) Where a percentage is stated in the third column of the Table to this paragraph at a particular reference number, then, as respects any goods mentioned in the second column of the Table at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of those goods.

TABLE

13. Whenever "(h)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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 specified duty, or on payment of such duty at the rate of an amount equal to fifteen per cent. of the value of the goods, 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 third, fourth, fifth, sixth or seventh column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 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 heading number 04.01(A), 04.01(B), 04.02(B)(1), 04.05, 07.01, 07.02, 07.03, 07.04(B), 07.06, 11.05, 11.06(B), 19.02(B), 20.01(A)(2), 20.02(B)(2), 35.02(A), 49.01(C)(1), 49.02 or 49.03(A).

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 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 heading numbers 30.03(E), 38.11 and 38.19(E),

(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 goods are prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say—

(i) in case the weight of the package does not exceed two pounds, 1.6d. and

(ii) in any other case, 0.8d. on every pound or fraction of a pound of the weight of the package,

(b) if the goods are prescribed in the official import lists to be entered on importation by measure and the contents of the package are 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, 1.6d. and

(ii) in any other case, 0.8d. 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 goods are prescribed in the official import lists to be entered on importation by weight, the rate of 0.8d. on every pound or fraction of a pound of the weight of the said package, and

(b) if the goods are prescribed in the official import lists to be entered on importation by measure, the rate of 0.8d. 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 goods are prescribed in the official import lists to be entered on importation by weight, the rate of 0.7d. on every pound or fraction of a pound of the weight of the said package, and

(b) if the goods are prescribed in the official import lists to be entered on importation by measure, the rate of 0.7d. 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 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 hollowware and fixtures and fittings for interior lighting) which are made of electro-plated 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 nonferrous metal, of such goods,

which are not otherwise liable to duty, a duty of customs at the rate of thirty per cent. 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 twenty per cent. 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 eighteen per cent. of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(4) The provision specified in paragraph 8 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 4.8d. 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 4.3d. 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 heading number 22.07(C)(2).

(2) Where, at importation, perry mentioned in the first column of the Schedule at tariff heading number 22.07(C)(2)(b) 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 £10 15s. 3d. the gallon computed at proof in lieu of the rate at which the said perry would be chargeable under subparagraph (1) of this paragraph.

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 heading (other than tariff heading number 63.01(A)) 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 eighteen per cent. of the value of the article, and

(b) in any other case, at the rate of an amount equal to twenty per cent. of the value of the article

in lieu of the rate specified in the third, fourth, fifth, sixth or seventh column, as the case may be, of the Schedule at that tariff heading.

23.—(1) This paragraph applies to still 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) The customs duty imposed as an additional duty on still wine in bottle by section 5 of the Finance Act, 1948 , as amended by section 14 of the Finance Act, 1949 , shall be charged, levied and paid on wine to which this paragraph applies at whichever of the following rates is applicable in lieu of the rate chargeable thereon by virtue of the said sections 5 and 14 :—

wine not exceeding 25 degrees of proof spirit .......................................................

1s. 9.6d. the gallon

wine exceeding 25 degrees of proof spirit ............................................................ .

3s. 7.2d. the gallon.

24.—(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 towhich 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 £10 14s. 6.9d. the gallon computed at proof in lieu of the rate chargeable immediately before the 1st day of July, 1966.

(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.

25. 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.

26. Goods which are mentioned in the first column of the Schedule at tariff heading number 04.02(A), 17.01 (A), 17.02(C), 17.02(D)(2), 17.04, 17.05, 18.03, 18.05, 18.06(B), 19.02(C)(1), 19.02(C)(2)(a), 19.05(A)(1)(a), 19.05(B)(1), 19.08(A), 19.08(B)(1), 20.01(B)(1), 20.01(C)(1), 20.03, 20.04, 20.05(A), 20.06(A)(2), 20.07(B)(1), 21.04(B)(1), 21.07(B), 21.07(E), 21.07(H)(1), 30.03(D) or 30.03(G)(2)(a) and which contain no dutiable ingredient and 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.

27. 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.

28.—(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 twelve and one-half per cent. of the value of the goods, and

(b) in any other case, an amount equal to twenty per cent. of the value of the goods,

in lieu of the rates specified in the third, fourth, fifth, sixth or seventh 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 heading numbers 40.11(A), 50.09(B), 50.10(B), 51.04(B), 53.11(B), 53.12(A), 53.13(A), 54.05(B), 55.09(B), 56.07(B), 57.09, 57.10, 57.11, 59.02(C), 59.03(A), 59.08(B)(1), 59.09(A), 59.11(A), 59.12(B), 62.02(D)(2)(a), 62.05(M), 70.08(A), 73.35(A), 73.35(B), 84.10(A)(1), 84.10(C)(1), 84.22(A)(2), 84.63(B)(1), 85.08(A), 87.06(A), 87.06(C), 87.14(D)(1) and 87.14(D)(2).

(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 referred to in subparagraph (2) of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number at the appropriate rate mentioned in the third, fourth, fifth, sixth or seventh column (as the case may be) of the Schedule at that tariff heading 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.

29.—(1) The duties of customs imposed by the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ), other than the excepted duties, are hereby terminated.

(2) The Imposition of Duties (No. 145) (Exercise of Certain Functions) Order, 1964 ( S.I. No. 282 of 1964 ), is hereby revoked.

(3) In this paragraph "the excepted duties" means—

(a) the duties of customs imposed by paragraph 5 of the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ), and mentioned in the Schedule to that Order at tariff heading numbers 20.07(A), 22.01(A), 22.02(B) and 22.07(D)(2), and

(b) the duty of customs imposed by the said paragraph 5 and mentioned in the said Schedule at tariff heading number 22.02(A) as an additional duty.

30. 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.

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

SECTION I

Live Animals; Animal Products

SECTION II

Vegetable Products

SECTION III

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

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar, Tobacco

SECTION V

Mineral Products

SECTION VI

Products of the Chemical and Allied Industries

SECTION VI—continued

SECTION VII

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

SECTION VIII

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

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

SECTION X

Paper-Making Material; Paper and Paperboard and Articles thereof

SECTION XI

Textiles and Textile Articles

SECTION XI—continued

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

SECTION XIII

Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware

SECTION XIV

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

SECTION XV

Base Metals and Articles of Base Metal

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; parts thereof

SECTION XVII

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

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

SECTION XIX

Arms and Ammunition; Parts thereof

SECTION XX

Miscellaneous Manufactured Articles

SECTION XXI

Works of Art, Collectors' Pieces, and Antiques

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 (as between headings) 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 Rules 2 to 5 below.

2.—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 effected 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 (a) shall be classified as if they consisted of the material or component which give the goods their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which involves the highest rate of duty.

4.—Where in a Note to a Section or Chapter it is provided that certain goods are not covered by that Section or Chapter a reference being made parenthetically to another Section or Chapter or to a particular heading, the Note shall, unless the context requires otherwise, be taken to refer to all the goods falling within that other Section or Chapter or heading notwithstanding that only certain of those goods are referred to by description in the Note.

5.—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.

6.—In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 5 shall have the same application as they have for headings.

7.—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 insofar as the contrary intention appears from the wording of any subheading of the heading.

Section I

01.01-01.06

CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except fish, crustaceans, molluscs and microbial cultures.

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.

CUSTOMS DUTIES

Section I

02.01-02.02

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover:

(a) Products of the kinds described in 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 of heading No. 05.15; or

(c) Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15).

Section I

02.03-02.06

CUSTOMS DUTIES

CUSTOMS DUTIES

Section I

02.06

Section I

03.01-03.02

CUSTOMS DUTIES

Chapter 3

FISH, CRUSTACEANS AND MOLLUSCS

Notes

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 their species or their condition (Chapter 5); or

(c) Cavier or cavier substitutes (heading No. 16.04).

CUSTOMS DUTIES

Section I

03.02-03.03

CUSTOMS DUTIES

Section I

04.01-04.02

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY

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 up in hermetically sealed cans.

CUSTOMS DUTIES

Section I

04.03-04.06

Section I

05.01-05.04

CUSTOMS DUTIES

Chapter 5

PRODUCTS OF ANIMAL ORIGIN, OR 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 respectively are not arranged together) shall be deemed to contitute 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.

CUSTOMS DUTIES

Section I

05.05-05.13

CUSTOMS DUTIES

Section I

05.14-05.15

Section II

06.01

CUSTOMS DUTIES

SECTION II

VEGETABLE PRODUCTS

Chapter 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes

1.—This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonlysupplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots or garlic (Chapter 7).

2.—Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kinds, account not being taken of accessories of other materials.

Section I

06.02

CUSTOMS DUTIES

Section II

06.03-06.04

CUSTOMS DUTIES

Section II

07.01

CUSTOMS DUTIES

Chapter 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Note

In heading No. 07.01, the word "vegetable" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet, marjoran, horse-radish and garlic. In headings Nos. 07.02, 07.03 and 07.04, the word "vegetables" is to be taken to apply to all products which in their fresh state are classified in heading No. 07.01. Dried leguminous vegetables, shelled, however, are to be classified in heading No. 07.05, ground Capsicum grossum (sweet capsicum) in heading No. 07.05 in heading No. 11.03, and flour, meal and flakes of potato in heading No. 11.05.

CUSTOMS DUTIES

Section II

07.01

Section II

07.02-07.06

CUSTOMS DUTIES

Section II

08.01-08.03

CUSTOMS DUTIES

Chapter 8

EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT

Notes

1.—This Chapter does not cover inedible nuts or fruits.

2.—The word "fresh" is to be taken to extend to goods which have been chilled.

Section II

08.04

CUSTOMS DUTIES

*This licensing provision does not apply to the additional duty of 1d. per lb. shown in the "Full" and "Preferential" columns.

Section II

08.05-08.07

CUSTOMS DUTIES

Section II

08.07-08.09

CUSTOMS DUTIES

Section II

08.10-08.11

CUSTOMS DUTIES

Section II

08.12-08.13

CUSTOMS DUTIES

Section II

09.01

CUSTOMS DUTIES

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the mixtures referred to in paragraph (a) or (b) above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2.—This Chapter does not cover:

(a) Capsicum grossum (sweet capsicum), unground (Chapter 7); or

(b) Pepper of the variety Cubeba officinalis Miquel or Piper cubeba (heading No. 12.07).

Special Provision relating to the Duty on Tea (heading No. 09.02)

The preferential rates apply only in respect of tea which is shown to the satisfaction of the Revenue Commissioners not to have been subject to any process of blending outside the country of origin.

Section II

09.02-09.07

CUSTOMS DUTIES

Section II

09.08-09.10

CUSTOMS DUTIES

Section II

10.01-10.07

CUSTOMS DUTIES

Chapter 10

CEREALS

Note

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

Section II

11.01-11.04

CUSTOMS DUTIES

Chapter 11

PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN

Note

This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Flours modified (for example, by heat-treatment) for infants' food or for dietetic purposes (heading No. 19.02). Flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in the present Chapter;

(c) Corn flakes and other products falling within heading No. 19.05;

(c) Pharmaceutical products (Chapter 30); or

(e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

Section II

11.05-11.09

CUSTOMS DUTIES

Section II

12.01-12.05

CUSTOMS DUTIES

Chapter 12

OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEES AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER

Notes

1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20)

2.—(i) Subject to paragraph (ii) below, heading No. 12.03 is to be taken to apply, inter alia, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines.

(ii) Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07.

3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof; basil, borage, hyssop, all species or mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to:

(a) Oil seeds and oleaginous fruit (heading No. 12.01);

(b) Medicaments falling within Chapter 30;

(c) Perfumery or toilet preparations falling within Chapter 33; or

(d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.