S.I. No. 202/1966:

ORIGIN OF MANUFACTURED GOODS REGULATIONS, 1966.

ORIGIN OF MANUFACTURED GOODS REGULATIONS, 1966.

I, SEOIRSE Ó COLLA, Minister for Industry and Commerce, in exercise of the powers conferred on me by section 4 of the Imports (Miscellaneous Provisions) Act, 1966 (No. 23 of 1966), and 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 Origin of Manufactured Goods Regulations, 1966.

2. These Regulations shall come into operation on the 12th day of September, 1966.

3. In these Regulations--

" 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 ) ;

" the purposes of the Principal Order " does not include the purposes of subparagraph (b) of paragraph 5 of the Principal Order ;

" the United Kingdom " means Great Britain, Northern Ireland, the Channel Islands and the Isle of Man.

4. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule I at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in the United Kingdom, the goods shall comply with the following conditions, that is to say :

(a) the last stage of manufacture of the goods shall take place in the United Kingdom,

(b) the goods shall be manufactured in the United Kingdom or partly in the United Kingdom and partly in the State by a qualifying process specified in column 3 of Schedule I to these Regulations opposite the mention in the said column 1 of the said tariff heading number and all stages of the qualifying process shall be performed in that country or those countries, as the case may be,

(c) where the goods consist of or are part of a number of articles in one or more parcels or shipments, each article (other than any packing) which is specified in a tariff heading number in the Schedule to the Principal Order mentioned in column 1 of Schedule I to these Regulations and is of the description mentioned in column 2 of the said Schedule I at that tariff heading number shall comply with the conditions specified in paragraphs (a) and (b) of this Regulation.

5. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule I at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in Canada, the goods shall comply with the following conditions, that is to say :

(a) the last stage of manufacture of the goods shall take place in Canada,

(b) the goods shall be manufactured in Canada by a qualifying process set out in column 3 of Schedule I to these Regulations opposite the mention in the said column 1 of the said tariff heading number and all stages of the qualifying process shall be performed in Canada, and

(c) where the goods consist of or are part of a number of articles in one or more parcels or shipments each article (other than any packing) which is specified in a tariff heading number in the Schedule to the Principal Order mentioned in column 1 of Schedule I to this Order and is of the description mentioned in column 2 of the said Schedule I at that tariff heading number shall comply with the conditions specified in paragraphs (a) and (b) of this Regulation.

6. In order that on importation goods other than goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule at that tariff heading number may be treated for the purposes of the Principal Order as manufactured in the United Kingdom, Northern Ireland or Canada or, in the case of goods of the kind mentioned in the Schedule to the Principal Order at tariff heading numbers 08.11 (A) (2), 20.06 (A) (1) or 20.06 (B) (1) (a), in Australia or the Republic of South Africa, the goods shall comply with the following condition, namely, the percentage of the value of the goods specified in whichever of the following subparagraphs relates to the goods shall be the result of labour in the United Kingdom, Northern Ireland, Canada, Australia or the Republic of South Africa as the case may be, or partly of labour in the United Kingdom, Northern Ireland, Canada, Australia or the Republic of South Africa as the case may be, and partly of labour in the State, that is to say :

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

(ii) 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 to the Principal Order 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.,

(iii) 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 to the Principal Order at tariff heading number 50.09 (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.,

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

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

(vi) in the case of any other goods (not being goods of the kind referred to in Regulation 7 of these Regulations), twenty-five per cent.

7. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule II to these Regulations and of the description mentioned in column 2 of the said Schedule II at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in the United Kingdom or Northern Ireland--

(a) in the case of goods manufactured in the United Kingdom, fifty per cent. of the value of the goods shall be the result of labour in the United Kingdom, or partly of labour in the United Kingdom and partly of labour in the State, and

(b) in the case of goods manufactured in Northern Ireland, fifty per cent. of the value of the goods shall be the result of labour in Northern Ireland or partly of labour in Northern Ireland and partly of labour in the State.

8.--(1) References in the Schedules to these Regulations to Chapters are references to Chapters of the Schedule to the Principal Order and references in the Schedules to these Regulations to tariff heading numbers are references to tariff heading numbers in the Schedule to the Principal Order.

(2) In Schedule I to these Regulations " ex " in relation to a tariff heading number means that the goods specified in the said Schedule to which the tariff heading number refers form part only of the goods commprised in that tariff heading number.

9. Where a qualifying process set out in column 3 of Schedule I to these Regulations provides for manufacture from alternative materials, the use of one of the materials does not preclude the use of any of the others.

10. For the purposes of these Regulations--

(a) where the goods consist of or are part of a number of articles in one or more parcels or shipments, 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, territory or area,

(b) the value of any goods shall be their cost to the manufacturer at their place of manufacture and shall include the value of containers and other forms of interior packing ordinarily sold with such goods when they are sold by retail, but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, carriage to the place from which they are exported or other charges incidental to the export of such goods incurred subsequent to their manufacture,

(c) in calculating the proportion of the value of any goods which is the result of labour within a particular country, territory or area--

(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 the goods (including containers and other forms of interior packing ordinarily sold with such goods when they are sold by retail) the origin of which is entirely attributable to such country, territory or area, the cost of manufacture, including wages and factory overhead charges, and the cost of the labour of packing the goods for sale by retail,

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

11. The Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962 ( S.I. No. 209 of 1962 ) are hereby revoked.

SCHEDULE I.

SCHEDULE II.

GIVEN under my Official Seal, this 30th day of August, 1966.

SEOIRSE Ó COLLA,

Minister for Industry and Commerce.

EXPLANATORY NOTE.

The effect of these regulations is to prescribe the conditions which imports must satisfy in order to qualify as of United Kingdom or Northern Ireland origin for the assessment of import duty. The existing regulations relating to Canadian goods and to certain Australian and South African fruit products are continued in force with certain amendments in the case of Canadian jute goods.