S.I. No. 127/1975:

IMPOSITION OF DUTIES (No. 218) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1975.

IMPOSITION OF DUTIES (No. 218) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1975.

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. 218) (Customs Duties and Form of Customs Tariff) Order, 1975.

2. This Order shall come into operation on the 1st day of July, 1975.

3. 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. The rates of duty mentioned in the First Schedule of this Order shall be in addition to and not in substitution for any compensatory amount levied by virtue of Articles 47 and 55 of the Act annexed to the Treaty of Accession of the State to the European Communities, signed at Brussels on the 22nd day of January, 1972.

5. 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--

(1) the substitution for the matter contained in paragraph 18 (5) of the following:

"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 not be charged.",

(2) the substitution of "shall not be charged" for "shall be charged, levied and paid on the said goods at the rate of 2 % of the value of the goods in lieu of the rate mentioned in the said subparagraph (1)" in paragraph 19 (3),

(3) the substitution of "shall not be charged" for "shall be charged, levied and paid on the said bottles or jars at the rate of £0002 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph (1)" in paragraph 20(2),

(4) the substitution of "£03375" for "£1496" in paragraph 21 (2),

(5) the substitution of "shall, subject to such conditions as the Revenue Commissioners may think fit to impose, not be charged" for "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 £1192 the gallon computed at proof" in paragraph 23 (2),

(6) the substitution, for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in a column headed "Tariff Code No." in the First Schedule to this Order, of the rates specified in the columns headed "United Kingdom rate" and "Northern Ireland rate", respectively, in that Schedule opposite the mention in the said column headed "Tariff Code No." of that tariff code number,

(7) the substitution of "Nil" for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in the columns headed "Tariff Code No." in the Second Schedule to this Order,

(8) the substitution of "Nil" for the rates specified in the eighth column of the Schedule to that Order, at each tariff code number mentioned in the columns headed "Tariff Code No." in the Third Schedule to this Order,

(9) the substitution of "Nil" for "32 % or £002 each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 3907-156, 3907-470 and 3907-577 which include one or more than one fluorescent tube of a type classified at tariff code number 8520-353,

(10) the substitution of "Nil" for "32% or £002 each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in tariff code number 7014-587 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,

(11) the substitution of "Nil" for "32% or £002 each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 8307-316, 8307-340 and 8307-356 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,

(12) the substitution of "Nil", "Nil" and "Nil" respectively for "£002", "£0008" and "£0056" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code numbers 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(13) the substitution of "Nil", "Nil", "Nil" and "Nil" respectively for "£004", "£002", "£0008" and "£0056" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8515-284 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,

(14) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or repay any duty paid thereon at importation" in the Special Provision relating to the Duty on Silica in Powder Form in Chapters 25 and 28 of the Schedule,

(15) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or may repay any duty paid at importation" in the Special Provision relating to the Duty on Tablets and Materials therefor in Chapter 30 of the Schedule,

(16) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or, where duty has been paid on importation, repay the duty" in the Special Provision relating to the Duties on certain Belts and Tyres in Chapter 40 of the Schedule,

(17) the insertion of "in this Schedule" after "5603-340" and the substitution of "or at a reduced rate of duty or repay any such duty paid thereon at importation, in whole or in part" for "or repay any such duty paid thereon at importation" in the Special Provision relating to the Duty on Flock in Chapter 56 of the Schedule,

(18) the insertion of "or shall be charged at a reduced rate" after "shall not be charged" in the Special Provision relating to the Duties on Cotton Tape in Chapter 58 of the Schedule,

(19) the insertion of "or shall be charged at a reduced rate" after "shall not be charged" in the Special Provision relating to the Duties on Certain Woven Articles in Chapter 62 of the Schedule,

(20) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or repay any duty paid thereon at importation" in the Special Provision relating to certain Beer Vessels and Containers in Chapters 73, 75 and 76 of the Schedule,

(21) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or repay any duty paid thereon at importation" in the Special Provisions relating to the Duties on Sheets, Bars, Tubes, etc., in Chapter 76 of the Schedule,

(22) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or repay any such duty paid thereon at importation" in the Special Provision relating to certain Brewing Apparatus in Chapter 84 of the Schedule,

(23) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or repay any duty paid on importation" in the Special Provision relating to the Duties on Radio and Television Apparatus in Chapter 85 of the Schedule,

(24) the substitution of ", in whole or in part, of the duty set out in this Schedule opposite the tariff code number mentioned or repay, in whole or in part, any such duty paid thereon at importation" for "of duty or where that duty has been paid on importation, repay the duty" in the Special Provision relating to Parts and Accessories of Motor Vehicles in Chapter 87 of the Schedule,

(25) the substitution for the matter contained in the Schedule at tariff subheading 0101A of the following:--

(26) the substitution for the matter contained in the Schedule at tariff code number 4603-412 of the following:--

,"

(27) the insertion of "; steel discs; wheels suitable for fitting with tyres" after "shares" in the first column of the Schedule at tariff code number 8424-616, and

(28) the substitution for the matter contained in the Schedule at tariff subheading 23.07C of the following--

6. (1) This paragraph applies to 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) Section 39 of and the Third Schedule to the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of wine to which this paragraph applies, as if for the several rates specified in Part I of the Third Schedule there were substituted the following rates--

7. (1) This paragraph applies to manufactured tobacco which was manufactured in, and consigned from the United Kingdom and was manufactured therein from materials other than materials falling within tariff heading number 24.02 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ).

(2) In lieu of the duty of customs chargeable immediately before the commencement of this Order on tobacco to which this paragraph applies, there shall be charged, levied and paid on such tobacco a duty of customs at the several rates specified in the Table to this paragraph.

(3) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(4) ( a ) In the Table to this paragraph "other pipe tobacco" means manufactured tobacco (other than hard pressed tobacco) of kinds normally intended to be used in pipes.

( b ) In this subparagraph and the Table to this paragraph "hard pressed tobacco" has the same meaning as it has in Section 17 of the Finance Act, 1940 (No. 14 of 1940).

TABLE

FIRST SCHEDULE

SECOND SCHEDULE.

THIRD SCHEDULE.