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

1 Gilbert 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 trusteeship2

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 Indies3

Qatar Yemen

Rwanda

Yugoslavia

St. Helena (Including Ascension,

Zaire (Republic of)

Gough Island, and Tristan da

Zambia

Cunha)

2 The 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.

3 Leeward 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.

SE?N 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.