S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

2. This Order shall come into operation on the 1st day of January, 1973.

3.—(1) In this Order—

"the Annex" means the Annex to the Schedule to this Order;

"the Schedule" means the Schedule to this Order;

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

an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :—

(2) References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.

(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.—(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.

(3) Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff code number that, in each particular case, produces the greatest amount of duty.

5. (a) Where a rate (in this Order referred to as the full rate) is stated in the fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated.

(b) Subject to subparagraphs (c), (d) and (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the preferential rate), including a rate stated to be nil, is stated in the sixth column of the Schedule that is less than the full rate in relation to those goods, the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (a) of this paragraph with the substitution of "the area ofapplication of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(c) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners—

(i) to have been grown, produced, or manufactured in Canada or

(ii) in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa.

(d) Subject to subparagraph (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said United Kingdom rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, the United Kingdom.

(e) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966.

(f) Where a percentage is stated in the fifth, sixth, seventh, eighth or ninth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods.

(g) Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

(h) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff code number shall apply and have effect in relation to that duty, and, where the following provision, namely, "Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on those goods at whichever of the rates stated in the column of the Schedule by reference to which the duty is chargeable opposite the mention of those goods in the first column of the Schedule produces, in each particular case, the greater amount of duty.

(ij) (i) Notwithstanding subparagraph (a) of this paragraph but subject to clause (ii) of this subparagraph, where a rate of duty shown in the Annex is stated in a column headed "Rate of Duty" opposite the mention of a tariff code number, there shall be charged, levied and paid on importation of any goods classified at the tariff code number so mentioned, a duty of customs at the rate so stated, on goods which 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 Annex.

(ii) Notwithstanding subparagraph (a) of this paragraph, where in the Annex, in lieu of a rate of duty being specified in a column headed "Rate of Duty", there is a reference to a footnote, the provision set forth in the footnote shall apply to the goods classified at the tariff code number mentioned opposite the reference to the footnote.

6. Whenever "(a)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

7. Whenever"(b)"is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture and Fisheries, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

8. Whenever "(c)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, any goods chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

9. Whenever "(d)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of 12·5% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

10. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraphs 6, 8 and 12 of this Order may be exercised by the Minister for Industry and Commerce.

11. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraph 7 of this Order may be exercised by the Minister for Agriculture and Fisheries.

12. Whenever "(e)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, upon payment of the said duty at a rate less than the rate ordinarily chargeable but not less than 20% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

13. Whenever "(h)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery, without payment of the specified duty or on payment of such duty at the rate of an amount equal to 15% of the value of the goods, of any goods chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

14. Notwithstanding anything contained in paragraphs 6 to 9 and paragraph 12 of this Order, where a rate of duty is expressed in the fifth, sixth, seventh, eighth or ninth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate.

15. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with a duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty.

16. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff code number 0401-431, 0401-455, 0401-471, 0401-512, 0401-528, 0401-536, 0401-552, 0401-569, 0402-222, 0402-238, 0402-246, 0402-262, 0402-372, 0402-388, 0402-429, 0704-239, 1106-524, 1106-540, 1106-569, 1902-026, 1902-028, 1902-056, 1902-058, 1902-072, 1902-074, 1902-088, 1902-116, 1902-144, 1902-146, 1902-160, 1902-162, 1902-218, 1902-220, 1902-234, 1902-236, 1902-264, 1902-266, 1902-280, 1902-282, 1902-337, 1902-341, 1902-357, 1902-361, 1902-416, 1902-418, 1902-432, 1902-434, 1902-458, 1902-460, 1902-488, 1902-514, 2001-640, 2001-642, 2001-644, 2002-016, 2002-022, 2002-028, 2002-034, 2002-038, 2002-044, 2002-050, 2002-056, 2002-066, 2002-069, 3502-016, 3502-024, 3502-040, 3502-056, 4901-126, 4901-134, 4901-142, 4901-150, 4901-158 or 4901-166, or at tariff heading number 04·05, 07·01, 07·02, 07·03, 07·06, 11·05, 49·02 or 49·03.

17. Notwithstanding the provisions of section 24 of the Finance Act, 1933 , or any provision relating to drawback in the Customs Acts, it shall be lawful for the Revenue Commissioners to withhold drawback in respect of yarns used in the manufacture in the State of fabrics mentioned in the Schedule at tariff heading No. 53.11, 60.01 or 60.06 and in respect of which a certificate has been issued at the request of the exporter of the said fabrics from the State by an officer of Customs and Excise that drawback has not been and will not be granted.

18.—(1) In this paragraph "package" means any bottle, box, carton, envelope, wrapper (whether or not such wrapper fully encloses the contents or portion of the contents remains exposed) or other container of any kind whatsoever, and references to the gross weight of a package shall be construed as referring to the total weight of the package and anything contained therein.

(2) This paragraph applies to the following goods, that is to say—

(a) foods and drinks of every description, excluding—

(i) fresh fruit,

(ii) any of the following articles imported in sealed bottles, jars, tins or cans, that is to say, soup in liquid form, fruit, fish, fish paste or meat,

(iii) natural spa waters,

(iv) foods and non-alcoholic drinks (other than malt extract and preparations of malt extract and fish liver oil) intended primarily for consumption by infants or invalids,

(b) toilet preparations, perfumery and cosmetics of a kind mentioned in the first column of the Schedule at tariff heading number 33.06 and goods of a kind mentioned in the first column of the Schedule at tariff heading number 33.05 put up as toilet preparations or perfumery, but excluding Fuller's earth, petroleum jelly, hair dyes, perfumed spirits, shaving creams and shampoos,

(c) medicinal preparations, excluding sera, vaccines, insulin and preparations in ampoules,

(d) seeds or bulbs of fruits, vegetables or flowers,

(e) goods mentioned in the first column of the Schedule at tariff code number 3003-384 or 3003-586 and tariff heading number 38.11,

(f) glue and size,

(g) polishing preparations, other than preparations for use on articles or materials in the course of manufacture,

(h) dressings, bandages, adhesive plasters and the like, of textile material for medical or surgical purposes,

(i) starches suitable for use in the laundering of textile materials,

(j) gasket cement, and

(k) adhesive pastes and powders for the preparation of adhesive pastes.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on every package imported into the State which contains any goods to which this paragraph applies—

a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net) and the gross weight of the package is under seven pounds, a duty of customs at the following rates, that is to say—

(i) in case the gross weight of the package does not exceed two pounds, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pound or fraction of a pound of the gross weight of the package,

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say—

(i) in case the contents of the package do not exceed two pints, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pint or fraction of a pint of the content of the package.

(4) Where on importation a package is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in Canada, the duty imposed by subparagraph (3) of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say—

(a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·0033 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·0033 on every pint or fraction of a pint of the content of the said package.

(5) 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 be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say—

(a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·001 on every pint or fraction of a pint of the content of the said package.

(6) Where a package which, but for this subparagraph, would be chargeable with the duty imposed by subparagraph (3) of this paragraph, contains any packages chargeable with the said duty, then, if the said duty is charged, levied and paid on all the last-mentioned packages, the said duty shall not be charged or levied on the first-mentioned package.

(7) The duty imposed by this paragraph shall not be charged or levied on any package in respect of which it is shown to the satisfaction of the Revenue Commissioners that the package—

(a) contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale,

(b) contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family,

(c) contains only goods grown, produced or manufactured in the United Kingdom or Canada, is imported through the post and either contains no internal packages or contains not more than six internal packages, or

(d) contains only goods which are imported as a gift to a person in the State.

(8) For the purposes of this paragraph—

(a) a portion of cheese wrapped only in tinfoil and not exceeding two ounces in gross weight shall not be a package, and

(b) a gelatine capsule containing a substance to which this paragraph applies shall not be a package, and such capsule and its contents together shall be deemed to be a substance to which this paragraph applies.

(9) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

19.—(1) There shall be charged, levied and paid on the importation of—

(a) goods (including fixtures and fittings but excluding hollow-ware and fixtures and fittings for interior lighting) which are made of electroplated non-ferrous metal and are of a kind suitable for domestic or household use and goods of a similar type for use in hotels, restaurants and institutions, and

(b) parts and accessories, which are made of electro-plated non-ferrous metal, of such goods,

which are not otherwise liable to duty, a duty of customs at the rate of 30% of the value of the goods.

(2) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in Canada, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 20% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(3) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 6% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(4) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

20.—(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of £0·02 for every dozen or part of a dozen such bottles or jars.

(2) Where on importation the contents of a glass bottle or glass jar chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom and it is shown in a similar manner that the said glass bottle or glass jar has been consigned from the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said bottles or jars at the rate of £0·006 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph (1).

(3) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

21.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.

(2) Where at importation perry mentioned in the first column of the Schedule at tariff code number 2207-262, 2207-434 or 2207-635 is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duties of customs imposed by the said section 3 as applied by subparagraph (1) of this paragraph shall be charged, levied and paid on the said perry at the rate of £3·813 the gallon computed at proof.

22.—Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff code number (other than tariff code number 6301-126 or 6301-134) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at whichever of the following rates is appropriate, that is to say—

(a) in the case of an article which, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, at the rate of an amount equal to 6% of the value of the article, and

(b) in any other case, at the rate of an amount equal to 20 % of the value of the article

in lieu of the rate specified in the fifth, sixth, seventh, eighth or ninth column, as the case may be, of the Schedule at that tariff code number.

23.—(1) This paragraph applies to imported goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) which contain spirits as a part or ingredient thereof and are manufactured in, and consigned from, the United Kingdom.

(2) The duties of customs on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which this paragraph applies in respect of the quantity of spirits contained in those goods 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 £3·576 the gallon computed at proof.

(3) Nothing in this paragraph shall operate to prejudice or affect the rates of duty chargeable under section 4 of the Finance Act, 1920, on spirits used in medical preparations or for scientific purposes.

24.—(1) This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff code number 2207-214, 2207-337 or 2207-482 in the Schedule.

(2) In lieu of the duty of customs imposed by section 27 (2) of the Finance Act, 1971 (No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph (2) of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on everythirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subparagraph (2) of this paragraph or in the case of beer on which drawback under subparagraph (3) of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

25. Section 28 of the Finance Act, 1971 , (No. 23 of 1971), shall have effect as if—

(a) for the several rates specified in Part II of the First Schedule to that Act there were substituted the following rates :—

(b) paragraphs (a) and (b) of subsection (2) were deleted, and

(c) ", other than spirits mentioned in subsection (2) of this section," in paragraph (a) of subsection (3) were deleted.

26.—(1) This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be—

(i) crude hydrocarbon oils extracted in and consigned from the United Kingdom, or

(ii) hydrocarbon oils refined in and consigned from the United Kingdom.

(2) Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if—

(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

27.—(1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.

(2) Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

(3) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

28.—(1) This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

(2) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27 (1) of this Order).

29.—The Finance Act, 1969 , shall have effect as if—

(a) the following subsection were added to section 37 :

"(5) In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip.",

(b) the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Part I of the Second Schedule after "cavendish or negrohead manufactured in bond". .

(c) for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" in section 37 (3) (a) the following were substituted : "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972, and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number."

30. Part IV of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates :

31.—(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 , shall have effect, in respect of wine to which this paragraph applies, as if—

(a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table :—

and

(b) subsection (3) and Part II of the Third Schedule were deleted.

32. Section 28 (3) (a) of the Finance Act, 1971 , and section 1 (2) of the Immature Spirits (Restriction) Act, 1972 , shall have effect as if for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" there were substituted "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972".

33. The provision specified in paragraph 6 of this Order shall apply to the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, insofar as the said duties are chargeable, by virtue of section 7 (1) of the Finance Act, 1901, on goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) in respect of the quantity of spirits contained in the said goods, subject to compliance with such conditions as to the denaturing of the said spirits as the Revenue Commissioners may think fit to impose.

34.—(1) Subject to subparagraph (2) of this paragraph, goods which are mentioned in the first column of the Schedule at tariff heading number 04.02, 17.01, 17.02, 17.04, 17.05, 18.03, 18.05, 18.06, 19.02, 19.05, 19.08, 20.01, 20.03, 20.04, 20.05, 20.06, 20.07, 21.04, 21.07 or 30.03 and which are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

(2) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the customs duties on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which subparagraph (1) of this paragraph relates in respect of the quantity of spirits contained in those goods.

35. The duties imposed by this Order shall not be charged or levied on—

(a) articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or

(b) clothing accessories,

which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.

36.—(1) Whenever, in the case of a number of goods (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the duties chargeable thereon by virtue of this Order to be paid thereon at the rate (which shall be known and is referred to in this Order as the compounded rate) of—

(a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12·5% of the value of the goods, and

(b) in any other case, an amount equal to 17·5% of the value of the goods,

in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184,4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.

(3) Where a number of goods on which duties imposed by this Order are chargeable at the compounded rate includes any goods mentioned at any tariff heading number or tariff code number referred to in subparagraph (2) of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number or tariff code number at the appropriate rate mentioned in the fifth, sixth, seventh, eighth or ninth column (as the case may be) of the Schedule at that tariff heading number or tariff code number, and their value shall not be reckoned in the computation of the total value of the goods on which duties imposed by this Order are chargeable at the compounded rate.

(4) In this paragraph—

"motor vehicle" means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor, but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle ;

"motor vehicle body" and "motor vehicle chassis" do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

37.—(1) The dutiable weight, in the case of goods chargeable by weight, except in so far as it relates to the charging of duty under paragraph 18 of this Order, and the weights used as criteria to define certain headings or subheadings, shall be taken to be:

(a) in the case of a reference to gross weight, the aggregate weight of the goods and of all packings thereof;

(b) in the case of a reference to net weight or to weight without qualification, the weight of the goods themselves without packing of any kind.

(2) For the purposes of this paragraph "packing" means any external or internal containers, holders, wrappings or supports, other than transport devices (such as transport containers), tarpaulins, tackle or ancillary transport equipment.

38. The following are hereby revoked :—

(a) Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 );

(b) Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 ( S.I. No. 191 of 1971 );

(c) Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 349 of 1971 ); and

(d) Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 ( S.I. No. 152 of 1972 ).

39. The form of customs tariff prescribed by this Order and the duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

PART 3

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

PART 3

PART 3

RULES FOR THE INTERPRETATION OF THE SCHEDULE OF CUSTOMS DUTIES

Interpretation of the Schedule shall be governed by the following principles :

1.—The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such headings or Notes do not otherwise require, according to the following provisions.

2.—(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3.—When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows :

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which involves the highest rate of duty and if this rate is the same for several headings under the latest of those headings.

4.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

5.—The above Rules shall also apply mutatis mutandis when determining the appropriate subheading within the same heading, except that Rule 2 (a) shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading.

Additional Rule (Ireland)

6.—Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading.

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except:

(a) Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03;

(b) Microbial cultures and other products of heading No. 30.02; and

(c) Animals of heading No. 97.08.

2.—Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.

Additional Notes

For the purposes of Tariff Code Nos. 0102-137 and 0102-145, the expression "calves" means animals of the domestic bovine species weighing on the hoof 220 kg or less and not yet having any permanent teeth.

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

(a) Products of the kinds described in the headings Nos. 02.01, 02.02, 02.03, 02.04, and 02.06, unfit or unsuitable for human consumption ;

(b) Guts, bladders or stomachs of animals (heading No.05.04)and animal blood (heading No.05.15); or

(c) Animal fat, other than products of heading No.02.05 (Chapter 15).

Additional Note.

The following expressions shall have the meanings hereunder assigned to them :

A. " Carcases of domestic bovine animals ", for the purpose of subheading 02.01 A II (a); whole carcases of the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are presented for clearance with or without the head, with or without the feet and with or without the other offals attached. Where carcases are presented for clearance without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When presented for clearance without the feet, the latter must have been cut off at the carpo-metacarvin or tarso-metatarsian joints ;

B. " Half-carcases of domestic bovine animals ", for the purposes of subheading 02.01 A II (a): the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

C. " Calf carcases ", for the purposes of the subheading 02.01 A II (a) 1 (aa 11 : carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per carcase 130kg or less;

D. " Calf half-carcases ", for the purposes of subheading 02.01A II (a) 1 (aa) : half-carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65kg or less ;

E. " Unseparated calf forequarters ", for the purposes of subheading 02.01 A II (a) 1 (aa) 22: the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs or ribs and a minimum of four pairs of ribs, These cuts must be of the typical light colour of veal and weigh not more than 60kg;

F. " Separated calf forequarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 22: the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a minimum of four ribs. These cuts must be of the typical light colour of veal and weight not more than 30kg;

G. " Unseparated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the whole of the rear part of a calf comprising all the bones and the thighs and loins, with a minimum of five pairs of whole or cut ribs with or without the knuckle and with or without the think flanks. These cuts must be of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight pairs of ribs.

H. " Separated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the rear part of a half calf carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light colour of veal and weigh not more than 40kg. The expression is to be extended to cover the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs;

IJ. " Compensated quarters ":

(a) for the purposes of subheading 02.01 A II (a) 1 (bb) 11 : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut all the third rib; or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; a difference of not more than 5%in those weights is allowed ;

(b) for the purposes of subheading 02.01 A II (a) 2 (aa) : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib: or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut at the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers ;

K. " Forequarters of other domestic bovine animals " for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", the purposes of subheading 02.01 A II (a) 2 (bb): the front part of the half carcase comprising all the bones and scrag, neck and shoulder, with a minimum of four ribs and a maximum of four ribs and a maximum of ten whole or cut ribs, with or without the flank ;

L. " Hindquarters of other domestic bovine animals ", for the purposes of subheading 02.01 A II (a) 1 (bb) 33, and " hindquarters ", for the purposes of subheading 02.01 A II (a) 2 (cc): the rear part of the half carcase comprising all the bones and the thigh sirloin, with a minimum of three hole or cut ribs, with or without the skin and with or without the thin flanks; the expressions are to be extended to cover the front part of the whole carcase comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs.