S.I. No. 356/1974 -- Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.
1974
356
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S.I. No. 356/1974:
IMPOSITION OF DUTIES (No. 215) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.
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IMPOSITION OF DUTIES (No. 215) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.
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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:
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1. This Order may be cited as the Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.
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2. This Order shall come into operation on the 1st day of January, 1975.
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3. The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), is hereby amended by--
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(1) the substitution for the rates specified in the eighth and ninth columns, respectively, of the Schedule at each tariff code number mentioned in column (1) of the Schedule to this Order of the rates specified in columns (2) and (3), respectively, opposite the mention in the said column (1) of that tariff code number,
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(2) the substitution in paragraph 12 of "15%" for "20%",
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(3) the deletion of paragraph 34,
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(4) the substitution of "(a)" for "(h)" in the fourth column of the Schedule at tariff code numbers 4011-012, 4011-028, 4011-080, 4011-217, 4011-227, 4011-265 and 4011-281,
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(5) the insertion in the Schedule after tariff code number 4205-477 of the following:
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| "Back rests suitable for motor vehicles |
4205–483 |
kg |
(d) |
41·7% |
41·7% |
41·7% |
37·5% |
37·5%", |
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(6) the insertion in the Schedule after tariff code number 4603-420 of the following:
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| "Back rests suitable for motor vehicles |
4603–426 |
kg |
(d) |
43·5% |
43·5% |
43·5% |
37·5% |
37·5%", |
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(7) the insertion in the Schedule immediately before tariff code number 4815-355 of the following:
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| "Printed wrappers for sweets, confectionery and the like, which are not coated with adhesive, gum or wax |
4815–351 |
kg |
(a) |
12% |
10·4% |
10·4% |
0·8% |
Nil", |
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(8) the insertion in the Schedule immediately before tariff code number 6205-469 of the following:
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| "Back rests suitable for motor vehicles |
6205–466 |
kg |
(d) |
43·8% |
43·8% |
43·8% |
37·5% |
37·5%", |
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(9) the substitution for the matter contained in the Schedule at tariff code number 6910-414 of the following:
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"Porcelain or china:
Sinks
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6910–406
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kg and No.
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–
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6% with a min. of 3·6 UA per 100 kg gross
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6% with a min. of 3·6 UA per 100 kg gross
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6% with a min. of 3·6 UA per 100 kg gross
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Nil
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Nil
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| Wash basins |
6910–408 |
kg and No. |
(a) |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
18% with a min. of 12%+ 3·6 UA per 100 kg gross |
3% |
Nil |
| Water closet pans |
6910–410 |
kg and No. |
(a) |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
24% with a min. of 18%+3·6 UA per 100 kg gross |
18% With a min. of 12%+ 3·6 UA per 100 kg gross |
3% |
Nil |
| Cisterns |
6910–412 |
kg and No. |
(a) |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
18% with a min. of 12%+ 3·6 UA per 100 kg gross |
3% |
Nil |
| Urinals |
6910–416 |
kg and No. |
– |
6% with a min. of 3·6 UA per 100 kg gross |
6% with a min. of 3·6 UA per 100 kg gross |
6% With a min. of 3·6 UA per 100 kg gross |
Nil |
Nil |
| Other: |
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| Pedestals |
6910–418 |
kg and No. |
(a) |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
24% with a min. of 18%+ 3·6 UA per 100 kg gross |
18% with a min. of 12%+ 3·6 UA per 100 kg gross |
3% |
Nil |
| Other. |
6910–420 |
kg and No. |
– |
6% with a min. of 3·6 UA per 100 kg gross |
6% with a min. of 3·6 UA per 100 kg gross |
6% with a min. of 3·6 UA per 100 kg gross |
Nil |
Nil |
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(10) the insertion in the first column of the Schedule at tariff code number 8520-313 after "purposes" of "or for navigational lights in lighthouses".
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(11) the substitution in the eighth and ninth columns of the Schedule at tariff code numbers 8702-118, 8702-154, 8702-186, 8702-238, 8702-460 of "21·1%" for "19·6%",
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(12) the substitution for the matter contained in the Schedule at tariff code numbers 9401-438 to 9401-479 of the following:
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| "Of other materials: |
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| Head rests exclusively designed for motor vehicles |
9401–434 |
kg |
(d) |
42·6% |
42·6% |
42·6% |
37·5% |
37·5% |
| Other parts: |
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| Suitable for the motor vehicle seats of Tariff Code Nos. 9401--083 and 9401-117 |
9401–440 |
kg |
(d) |
47·6% |
47·6% |
47·6% |
40% |
40% |
| Standards for the articles of Tariff Code Nos. 9401--125 and 9401-173 |
9401–446 |
kg and No. |
(a) |
29·1% or 5·1%+ £0·192 each |
29·1% or 5·1%+ £0·192 each |
21·1% or 5·1%+ £0·128 each |
8·8% or £0·07 each |
6·6% or £0·053 each |
| Stiles, treads, rungs and feet, of aluminium, for the articles of Tariff Code Nos. 9401-133 and 9401-181 |
9401–454 |
kg |
(a) |
17·1% |
17·1% |
13·1% |
4·4% |
3·3% |
| Other: |
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| Of metal |
9401–462 |
kg |
(a) |
29·1% |
29·1% |
21·1% |
8·8% |
6·6% |
| Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324 |
9401 470 |
kg |
(a) |
21·1% |
21·1% |
21·1% |
6% |
6% |
| Other |
9401–479 |
kg |
– |
5·1% |
5·1% |
5·1% |
Nil |
Nil"
and
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(13) the insertion in the Schedule after tariff code number 9404-637 of the following:
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| "Head rests and back rests suitable for motor vehicles |
9404–643 |
kg |
(d) |
42·3% |
42·3% |
42·3% |
37·5% |
37·5%" |
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SCHEDULE
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| Tariff Code No. |
United Kingdom rate |
Northern Ireland rate |
Tariff Code No. |
United Kingdom Rate |
Northern Ireland Rate |
| (1) |
(2) |
(3) |
(1) |
(2) |
(3) |
| 6201–218 |
4% |
2·5% |
7310–272 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
| 6201–282 |
4% |
2·5% |
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7311–012 |
4% or £3·20 |
4% or £3·20 |
| 7310–014 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–020 |
4% or £3·20 |
4% or £3·20 |
| 7310–026 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–032 |
4% or £3·20 |
4% or £3·20 |
| 7310–034 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–060 |
4% or £3·20 |
4% or £3·20 |
| 7310–042 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–064 |
4% or £3·20 |
4% or £3·20 |
| 7310–086 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–076 |
4% or £3·20 |
4% or £3·20 |
| 7310–116 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–114 |
4% or £3·20 |
4% or £3·20 |
| 7310–124 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–126 |
4% or £3·20 |
4% or £3·20 |
| 7310–136 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–142 |
4% or £3·20 |
4% or £3·20 |
| 7310–144 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–146 |
4% or £3·20 |
4% or £3·20 |
| 7310–152 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–154 |
4% or £3·20 |
4% or £3·20 |
| 7310–168 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–162 |
4% or £3·20 |
4% or £3·20 |
| 7310–176 |
4% or £3·20 |
4 % or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–164 |
4% or £3·20 |
4% or £3·20 |
| 7310–184 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–168 |
4% or £3·20 |
4% or £3·20 |
| 7310–216 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–236 |
4% or £3·20 |
4% or £3·20 |
| 7310–228 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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| 7310–236 |
4% or £3·20 per ton |
4% or £3·20 per ton |
7311–244 |
4% or £3·20 per ton |
4% or £3·20 per ton |
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7311–256 |
4% or £3·20 |
4% or £3·20 |
| 7310–244 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–272 |
4% or £3·20 |
4% or £3·20 |
| 7310-256 |
4% or £3·20 |
4% or £3·20 |
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per ton |
per ton |
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per ton |
per ton |
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7311–280 |
4% or £3·20 |
4% or £3·20 |
| 7310–264 |
4% or £3·20 |
4% or £3·20 |
|
per ton |
per ton |
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per ton |
per ton |
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| 7311–312 |
4% or £3·20 per ton |
4% or £3·20 per ton |
8202–477 |
6%+£0·036 for each 24 feet of such length and a sum in proportion for any remainder |
5%+£0·03 for each 24 feet of such length and a sum in proportion for any remainder |
| 7311–328 |
4% or £3·20 per ton |
4% or £3·20 per ton |
| 7311–336 |
4% or £3·20 per ton |
4% or £3·20 per ton |
| 7311–348 |
4% or £3·20 |
4% or £3·20 |
8202–524 |
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per ton |
per ton |
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| 7320–023 |
5·3% |
4·2% |
8202–532 |
6%+£0·036 |
5%+£0·03 |
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each |
each |
| 7321–225 |
6·4% |
6·4% |
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8202–572 |
6% or |
5% or |
| 7321–257 |
5·3% |
5·3% |
|
£0·002 each |
£0·0017 each |
| 7321-265 |
3·2% |
3·2% |
8202–588 |
6%+£0·036 |
5%+£0·03 |
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each |
each |
| 7321–273 |
8% |
8% |
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8202–618 |
6%+£0·036 |
5%+£0·03 |
| 7321–277 |
5·3% |
5·3% |
|
each |
each |
| 7321–281 |
5·3% |
5·3% |
8202–634 |
6%+£0·036 |
5%+£0·03 |
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each |
each |
| 7321–285 |
5·3% |
5·3% |
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8202–642 |
6%+£0·036 |
5%+£0·03 |
| 7338–230 |
5·1% |
3·8% |
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for each 24 feet of such length and a sum in proportion for any remainder |
for each 24 feet of such length and a sum in proportion for any remainder |
| 7338–250 |
5·1% |
3·8% |
|
| 7615–415 |
8% |
6% |
|
| 7615–455 |
8% |
6% |
|
| 8202–316 |
6%+£0·036 |
5%+£0·03 |
8203–014 |
5%+£0·005 |
|
each |
each |
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each |
| 8202–348 |
6% or |
5% or |
8415–035 |
6% |
|
£0·002 each |
£0·0017 each |
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8415–043 |
6% |
4% |
| 8202–364 |
6%+ £0·036 |
5%+ £0·03 |
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each |
each |
8415–047 |
6% |
4% |
| 8202–421 |
6%+£0·036 |
5%+£0·03 |
8415–051 |
6% |
4% |
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each |
each |
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8415–055 |
6% |
4% |
| 8202–445 |
6%+£0·036 |
5%+£0·03 |
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| for each 24 feet of such length and a sum in proportion for any remainder |
for each 24 feet of such length and a sum in proportion for any remainder |
8415–063 |
6% |
4% |
| 8415–075 |
6% |
4% |
| 8415–077 |
6% |
4% |
| 8415–089 |
6% |
4% |
| 8202–453 |
6%+£0·036 |
5%+£0·03 |
8424–516 |
3% |
2·5% |
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each |
each |
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8424–620 |
3% |
2·5% |
| 8202–461 |
6%+£0·036 |
5%+£0·03 |
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each |
each |
8425–338 |
3% |
2·5% |
| 8425–362 |
3% |
2·5% |
8512–373 |
4% |
4% |
| 8425–426 |
3% |
2·5% |
8512–377 |
4% |
4% |
| 8440–231 |
4% |
3% |
8512–424 |
4% |
4% |
| 8440–233 |
4% |
3% |
8512–456 |
4% |
4% |
| 8440–237 |
4% |
3% |
8512–464 |
4% |
4% |
| 8440–243 |
4% |
3% |
8512–476 |
4% |
4% |
| 8440–255 |
4% |
3% |
8512–484 |
4% |
4% |
| 8512–321 |
6% |
6% |
8512–515 |
4% |
4% |
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GIVEN under the Official Seal of the Government this 6th day of December, 1974.
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LIAM MAC COSGAIR,
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Taoiseach.
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EXPLANATORY NOTE.
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This Order provides for the rates of Customs duty to be applied to certain goods of United Kingdom and Northern Ireland origin. This Order also provides for other changes of a minor nature in the Customs Tariff, for amendment of the rates of duty in respect of fully built up motor cars value of not less than £1,300 and for the reduction from 20% to 15% in the minimum rate of duty chargeable on goods imported under Licensing Provision (e).
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