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S.I. No. 353 of 1971.
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IMPOSITION OF DUTIES (No. 196) (MISCELLANEOUS CUSTOMS DUTIES) ORDER, 1971.
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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. 196) (Miscellaneous Customs Duties) 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. The Principal Order is hereby amended by—
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(a) the insertion after note (c) in Chapter 3 of the Schedule of the following:
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"SPECIAL PROVISION RELATING TO THE DUTIES ON FISH, FRESH (LIVE OR DEAD), CHILLED OR FROZEN. The duties mentioned at heading number 03.01 shall not be charged or levied on fish taken by, and landed in the State from, an Irish sea-fishing boat within the meaning of Part XIII of the
Fisheries (Consolidation) Act, 1959
(No. 14 of 1959), as amended by the
Fisheries (Amendment) Act, 1962
(No. 31 of 1962).",
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(b) the substitution for the matter contained in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 03.01 of the following:
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"03.01 Fish, fresh (live or dead), chilled or frozen:
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(A) Freshwater fish:
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(1) Trout and other salmonidae:
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(a) Trout .... .... ....
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(b)
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12%
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12%
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12%
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12%
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12%
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(b) Salmon and lake whitefish .... .... ....
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(b)
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8%
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8%
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8%
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8%
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8%
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(c) Other .... .... ....
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(b)
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10%
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10%
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10%
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10%
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10%
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(2) Eels .... .... .... ....
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(b)
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5%
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5%
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5%
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5%
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5%
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(3) Other .... .... ....
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(b)
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8%
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8%
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8%
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8%
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8%
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(B) Saltwater fish:
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(1) Whole, headless or in pieces:
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(a) Herrings:
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(i) Imported on or after any 15th day of February and on or before the next following 15th day of June .... ....
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—
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Free
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Free
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Free
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Free
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Free
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(ii) Imported on or after any 16th day of June and on or before the next following 14th day of February ....
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(b)
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15%
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15%
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15%
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Free
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Free
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(b) Sprats:
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(i) Imported on or after any 15th day of February and on or before the next following 15th day of June ....
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—
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Free
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Free
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Free
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Free
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Free
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(ii) Imported on or after any 16th day of June and on or before the next following 14th day of February ....
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(b)
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13%
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13%
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13%
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13%
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13%
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(c) Tunny .... .... ....
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(b)
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22%
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22%
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22%
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22%
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22%
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(d) Sardines .... .... ....
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(b)
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23%
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23%
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23%
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23%
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23%
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(e) Dog-fish, redfish and halibut .... .... ....
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(b)
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8%
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8%
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8%
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8%
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8%
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(f) Mackerel:
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(i) Imported on or after any 15th day of February and on or before the next following 16th day of June ....
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—
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Free
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Free
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Free
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Free
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Free
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(ii) Imported on or after any 16th day of June and on or before the next following 14th day of February ....
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(b)
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20%
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20%
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20%
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Free
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Free
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(g) Other .... .... ....
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(b)
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15%
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15%
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15%
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15%
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15%
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(2) Fillets:
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(a) Fresh or chilled:
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(i) Herrings and mackerel
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(b)
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18%
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18%
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18%
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£0·0017 per lb.
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£0·0017 per lb.
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(ii) Other .... .... ....
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(b)
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18%
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18%
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18%
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18%
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18%
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(b) Frozen:
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(i) Herrings and mackerel
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(b)
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15%
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15%
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15%
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£0·0017 per lb.
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£0·0017 per lb.
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(ii) Tunny .... ....
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(b)
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18%
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18%
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18%
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18%
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18%
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(iii) Other .... .... ....
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(b)
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15%
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15%
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15%
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15%
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15%
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(C) Livers and roes .... ....
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(b)
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10%
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10%
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10%
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10%
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10%
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",
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(c) the substitution for the matter contained in the first column of the Schedule at tariff heading number 07.01 (F) (1) of the following:
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"(1) Imported on or after any 1st day of April and on or before the next following 31st day of October",
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(d) the substitution for the matter contained in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 08.06 (A) of the following
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"(A) Apples:
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(1) Imported on or after any 1st day of March and on or before the next following 80th day of June
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(b)
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£0·0042 per lb.
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£0·0042 per lb.
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£0·0042 per lb.
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Nil
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Nil
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(2) Imported on or after any 1st day of July and on or before the next following 31st day of July
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(b)
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8%
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8%
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8%
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Nil
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Nil
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(3) Imported on or after any 1st day of August and on or before the next following 31st day of August ....
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(b)
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14%
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14%
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14%
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14%
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14%
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(4) Imported at any other time ....
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(b)
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£0·0062 per lb
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£0·0062 per lb
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£0·0062 per lb.
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£0·0062 per lb.
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£0·0062 per lb.
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",
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and
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(e) the substitution for the matter contained in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 12.03 of the following:
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"12.03 Seeds, fruit and spores of a kind used for sowing
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(A) Ryegrass seed .... .... ....
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(b)
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6%
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6%
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6%
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6%
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6%
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(B) Other .... .... .... ....
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—
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Free
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Free
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Free
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Free
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Free
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GIVEN under the Official Seal of the Government, this 23rd day
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of December, 1971.
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SEÁN Ó LOINSIGH,
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Taoiseach.
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EXPLANATORY NOTE.
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The Order imposes a duty on ryegrass seed, amends the duties on fresh, chilled and frozen fish and on apples and extends to the months of April and May the existing duties on tomatoes.
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