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S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1962 S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. AmendmentsLeasuithe S.I. No. 163 of 1962. IMPOSITION OF DUTIES (No. 128) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1962. 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. 128) (Customs Duties and Form of Customs Tariff) Order, 1962. 2. This Order shall come into operation on the 1st day of January, 1963. 3.—

(1)In this Order— " the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938); " the Schedule " means the Schedule to this Order; " United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.
(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 tariff heading numbers and tariff headings include references to tariff subheading numbers and tariff subheadings, respectively.
(4)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)The form of customs tariff set out in the first column 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 heading that, in each particular case, produces the greatest amount of duty. 5. (
  1. a)Where a rate (in this Order referred to as the full rate) is stated in the third 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. (
  2. b)Subject to subparagraph (
  3. c)of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate is stated in the fourth column of the Schedule that is less than the full rate in relation to those goods (in this Order referred to as the preferential rate) the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (
  4. a)of this paragraph with the substitution of " the area of application 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. (
  5. c)Where, opposite the mention of any goods in the first column of the Schedule, a rate, including a rate stated to be nil, is stated in the fifth column of the Schedule that is less than the rate stated in the fourth column of the Schedule in relation to those goods (in this Order referred to as the special preferential rate), the provisions of section 6 of the Agreement Act of 1938 shall apply to the duty imposed by subparagraph (
  6. a)of this paragraph as if those goods were mentioned in the second column of the First Schedule to that Act and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and the special preferential rate were mentioned in the fourth column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and, in so far as the said duty is chargeable on the goods mentioned in the first column of the Schedule at tariff heading number 08.11(A)
(2), 20.06(A)
(1)or 20.06(B)
(1)(a), as if the reference to the Dominion of Canada in the said section 6 included a reference to Australia and the Republic of South Africa. (
  1. d)The provisions of section 16 of the Agreement Act of 1938 and the regulations made under that section shall apply and have effect for the purposes of section 6 of the Agreement Act of 1938 as applied by subparagraph (
  2. c)of this paragraph. (
  3. e)Where a percentage is stated in the third, fourth or fifth 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. (
  4. f)Whenever " Free " is mentioned in the third, fourth and fifth 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. (
  5. g)The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff heading 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. 6. Whenever "(a)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938. 7. Whenever "(b)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture, 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, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938. 8. Whenever "(c)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938. 9. Whenever "(d)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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 twelve and one-half per cent. 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, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938. 10.—
(1)Whenever "(e)" is mentioned in the second column of the Schedule at any tariff heading, 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 heading, 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, the goods upon payment of the said duty at the rate stated in the third column of the Table to this paragraph opposite the mention of the goods in the second column of the Table.
(2)Where a percentage is stated in the third column of the Table to this paragraph at a particular reference number, then, as respects any goods mentioned in the second column of the Table at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of those goods. TABLE Reference Number Goods to which paragraph applies Rate of Duty
  1. The goods mentioned in the first column of the Schedule at tariff heading number 40.11 (A). 37½%
  2. Completely assembled motor cars which are of a value of not less than £750, are suitable only for the carriage of persons or of persons and their personal luggage, are of a type which is ordinarily kept for the personal use of the owner and members of his family or household and are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or Canada. 22 2/9%
  3. The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A)
(2)(a). 37½% 4. The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A)
(2)(
  1. b)(
  2. ii)other than the articles mentioned in this column at reference number 2. 37½% 5. The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (B)
(2)(a) (i). 50% 6. The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (D)
(2)(b). 37½% 7. The goods mentioned in the first column of the Schedule at tariff heading number 87.04 (B)
(2)(a). 37½% 8. The goods mentioned in the first column of the Schedule at tariff heading number 87.05 (B)
(2)(a) (i). 37½% Reference Number Goods to which paragraph applies Rate of Duty 9. The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E)
(1)(a). 37½% 10. The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E)
(1)(b) (i). 50% 11. The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E)
(2). 50% 12. The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E)
(3). 37½%
  1. Notwithstanding anything contained in paragraphs 6 to 10 of this Order, where a rate of duty is expressed in the third, fourth or fifth 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.
  2. 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.
  3. 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 heading number 04.01 (A), 04.01 (B), 04.02 (B)
(1), 04.05, 07.01, 07.02, 07.03, 07.04 (B), 07.06, 11.05, 11.06 (B), 19.02 (B), 20.01 (A)
(2), 20.02 (B)
(2), 35.02 (A), 49.01 (B), 49.01 (C)
(1), 49.02, 49.03 (A) or 49.11 (B)
(5)(a). 14.—
(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 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— (
  1. a)foods and drinks of every description, excluding— (
  2. i)fresh fruit, (
  3. 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, (
  4. 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, (
  5. 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, (
  6. c)medicinal preparations, excluding sera, vaccines, insulin and preparations in ampoules, (
  7. d)seeds or bulbs of fruits, vegetables or flowers, (
  8. e)goods mentioned in the first column of the Schedule at tariff heading numbers 30.03 (E), 38.11 and 38.19 (E), (
  9. f)glue and size, (
  10. g)polishing preparations, other than preparations for use on articles or materials in the course of manufacture, (
  11. h)dressings, bandages, adhesive plasters and the like, of textile material, for medical or surgical purposes, (
  12. i)starches suitable for use in the laundering of textile materials, (
  13. j)gasket cement, and (
  14. 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— (
  1. a)if the goods are prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say— (
  2. i)in case the weight of the package does not exceed two pounds, twopence, and (
  3. ii)in any other case, one penny on every pound or fraction of a pound of the weight of the package, (
  4. b)if the goods are prescribed in the official import lists to be entered on importation by measure and the contents of the package are under six pints, a duty of customs at the following rates, that is to say— (
  5. i)in case the contents of the package do not exceed two pints, twopence, and (
  6. ii)in any other case, one penny 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 the United Kingdom or 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— (
  1. a)if the goods are prescribed in the official import lists to be entered on importation by weight, the rate of one penny on every pound or fraction of a pound of the weight of the said package, and (
  2. b)if the goods are prescribed in the official import lists to be entered on importation by measure, the rate of one penny on every pint or fraction of a pint of the content of the said package.
(5)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.
(6)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— (
  1. 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, (
  2. 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, (
  3. c)contains only goods 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 (
  4. d)contains only goods which are imported as a gift to a person in the State.
(7)For the purposes of this paragraph— (
  1. a)a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package, and (
  2. 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.
(8)Goods shall not be deemed, for the purposes of this paragraph, to have been manufactured in a particular country unless such proportion of their value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.
(9)The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph. 15.—
(1)There shall be charged, levied and paid on the importation of— (
  1. a)goods (including fixtures and fittings but excluding hollowware and fixtures and fittings for interior lighting) which are made of electro-plated 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 (
  2. 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 thirty-seven and one-half per cent. of the value of the goods.
(2)The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say : (
  1. a)The provisions of section 6 of the Agreement Act of 1938 shall apply and have effect in relation to the duty imposed by this paragraph as if the goods chargeable with that duty were mentioned in the second column of the First Schedule to the said Act and this paragraph were mentioned in the third column of the said Schedule opposite the mention of the said goods in the said second column, and the rate of an amount equal to twenty-five per cent. of the value of the goods were specified in the fourth column of the said Schedule opposite the mention of the said goods in the said second column; (
  2. b)the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.
(3)The provision specified in paragraph 8 of this Order shall apply in relation to the duty imposed by this paragraph. 16.—
(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 sixpence for every dozen or part of a dozen such bottles or jars.
(2)The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph. 17. 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 heading number 22.07 (C)
(2).
  1. 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 heading (other than tariff heading number 63.01 (A)) 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 the rate of an amount equal to twenty-five per cent. of the value of the article in lieu of the rate specified in the third, fourth or fifth column, as the case may be, of the Schedule at that tariff heading.
  2. Goods which are mentioned in the first column of the Schedule at tariff heading number 04.02 (A), 17.01 (A), 17.02 (C), 17.02 (D)
(2), 17.03 (A), 17.04, 17.05, 18.03, 18.05, 18.06 (B), 19.02 (C)
(1), 19.02 (C)
(2)(a), 19.05 (A)
(1)(a), 19.05 (B)
(1), 19.08 (A), 19.08 (B)
(1), 20.01 (B)
(1), 20.03, 20.04, 20.05 (A), 20.06 (A)
(2), 20.07 (B)
(1), 21.04 (B)
(1), 21.07 (B), 21.07 (E), 21.07 (G)
(1), 30.03 (D) or 30.03 (G)
(2)(
  1. a)and which contain no dutiable ingredient and 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. 20. The duties imposed by this Order shall not be charged or levied on— (
  2. a)articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or (
  3. 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. 21.—
(1)Whenever the Revenue Commissioners are satisfied as respects any motor vehicle which, immediately before the 1st day of January, 1963, could have been imported temporarily without payment of motor vehicle duty, that that vehicle is being imported temporarily, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt that vehicle from any duty imposed by this Order for a limited period.
(2)In subparagraph
(1)of this paragraph " motor vehicle " means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle. 22.—
(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 twelve and one-half per cent. of the value of the goods, and (b) in any other case, an amount equal to twenty per cent. of the value of the goods, in lieu of the rates specified in the third, fourth and fifth 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 heading numbers 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B)
(1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D)
(2)(a), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C)
(1), 84.22 (A)
(2), 84.63 (B)
(1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D)
(1)and 87.14 (D)
(2).
(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 referred to in subparagraph
(2)of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number at the appropriate rate mentioned in the third, fourth or fifth column (as the case may be) of the Schedule at that tariff heading 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. 23.—
(1)Subject to subparagraph
(2)of this paragraph, the duties of customs imposed before the date of the making of this Order under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and the Imposition of Duties Act, 1957 (No. 7 of 1957), and the duties of customs imposed before the date of the making of this Order by or under every other enactment are hereby terminated.
(2)Subparagraph
(1)of this paragraph shall not apply in relation to— (
  1. a)the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, (
  2. b)the duties of customs imposed by section 9 of and mentioned in Part I of the Second Schedule to the Finance Act, 1926 (No. 35 of 1926), (
  3. c)the duty of customs imposed by subsection
(2)of section 19 of the Finance Act, 1926 , (
  1. d)the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), (
  2. e)the duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), (
  3. f)the duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), (
  4. g)the duties of customs imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), or (
  5. h)the duties of customs imposed by section 3 of the Finance Act, 1962 (No. 15 of 1962). 24. 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. SCHEDULE LIST OF SECTION AND CHAPTER TITLES SECTION I Live Animals; Animal Products Chapter Page 1 Live animals 6 2 Meat and edible meat offals 7 3 Fish, crustaceans and molluscs 9 4 Dairy produce ; birds' eggs ; natural honey 10 5 Products of animal origin, not elsewhere specified or included 11 SECTION II Vegetable Products 6 Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage 13 7 Edible vegetables and certain roots and tubers 15 8 Edible fruit and nuts ; peel of melons or citrus fruit 17 9 Coffee, tea, mate and spices 20 10 Cereals 22 11 Products of the milling industry ; malt and starches ; gluten ; inulin 23 12 Oil seeds and oleaginous fruit ; miscellaneous grains, seeds and fruit ; industrial and medical plants ; straw and fodder 24 13 Raw vegetable materials of a kind suitable for use in dyeing or in tanning ; lacs ; gums, resins and other vegetable saps and extracts 25 14 Vegetable plaiting and carving materials ; vegetable products not elsewhere specified or included 26 SECTION III Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes 15 Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes 27 SECTION IV Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco 16 Preparations of meat, of fish, of crustaceans or molluscs 29 17 Sugars and sugar confectionery 31 18 Cocoa and cocoa preparations 32 19 Preparations of cereals, flour or starch; pastrycooks' products 33 20 Preparations of vegetables, fruit or other parts of plants 36 21 Miscellaneous edible preparations 39 22 Beverages, spirits and vinegar 42 23 Residues and waste from the food industries; prepared animal fodder 46 24 Tobacco 47 SECTION V Mineral Products 25 Salt; sulphur; earths and stone; plastering materials, lime and cement 49 26 Metallic ores, slag and ash 53 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 54 SECTION VI Products of the Chemical and Allied Industries Chapter Page Section Notes 57 28 Inorganic chemicals organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes 57 29 Organic chemicals 62 30 Pharmaceutical products 68 31 Fertilisers 72 32 Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks 74 33 Essential oils and resinoids; perfumery, cosmetics and toilet preparations 76 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and dental waxes 78 35 Albuminoidal substances; glues 80 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 82 37 Photographic and cinematographic goods 84 38 Miscellaneous chemical products 86 SECTION VII Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof 39 Artificial resins and plastic materials, cellulose esters and ethers; articles thereof 89 40 Rubber, synthetic rubber, factice and articles thereof 95 SECTION VIII Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut) 41 Raw hides and skins (other than furskins) and leather 99 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 101 43 Furskins and artificial fur; manufactures thereof 103 SECTION IX Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork 44 Wood and articles of wood; wood charcoal 105 45 Cork and articles of cork 110 46 Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork 111 SECTION X Paper-Making Material; Paper and Paperboard and Articles thereof 47 Paper-making material 112 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 113 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 124 SECTION XI Textiles and Textile Articles Chapter Page Section Notes 128 50 Silk and waste silk 132 51 Man-made fibres (continuous) 136 52 Metallised textiles(continuous) 138 53 Wool and other animal hair 139 54 Flax and ramie 142 55 Cotton 144 56 Man-made fibres (discontinuous) 146 57 Other vegetable materials; paper yarn and woven fabrics of paper yarn 148 58 Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery 150 59 Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use 154 60 Knitted-and crocheted goods 161 61 Articles of apparel and clothing accessories of textile fabric, other than knitted or crocheted goods 165 62 Other made up textile articles 169 63 Old clothing and other textile articles 173 SECTION XII Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof; Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans 64 Footwear, gaiters and the like; parts of such articles 174 65 Headgear and parts thereof 176 66 Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof 179 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans 180 SECTION XIII Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware 68 Articles of stone, plaster and of cement, of asbestos, of mica and of similar products 182 69 Ceramic products 187 70 Glass and glassware 192 SECTION XIV Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin 71 Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery 182 72 Coin 201 SECTION XV Base Metals and Articles of Base Metal Section Notes 202 73 Iron and steel and articles thereof 203 74 Copper and articles thereof 218 75 Nickel and articles thereof 222 76 Aluminium and articles thereof 226 77 Magnesium and beryllium and articles thereof 229 78 Lead and articles thereof 230 79 Zinc and articles thereof 231 80 Tin and articles thereof 232 81 Other base metals employed in metallurgy and articles thereof 233 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof 234 83 Miscellaneous articles of base metal 239 SECTION XVI Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof Chapter Page Section Notes 243 84 Boilers, machinery and mechanical appliances; parts thereof 244 85 Electrical machinery and equipment; parts thereof 258 SECTION XVII Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment Section Notes 270 86 Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered) 270 87 Vehicles, other than railway or tramway rolling-stock, and parts thereof 272 88 Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers 89 Ships, boats and floating structures 281 SECTION XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof 90 Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof 282 91 Clocks and watches and parts thereof 289 92 Musical instruments; sound recorders and reproducers; television image and sound recorders, and reproducers, magnetic; parts and accessories of such articles 291 SECTION XIX Arms and Ammunition; Parts thereof 93 Arms and ammunition; parts thereof 294 SECTION XX Miscellaneous Manufactured Articles 94 Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings 296 95 Articles and manufactures of carving or moulding material 300 96 Brooms, brushes, feather dusters, powder-puffs and sieves 303 97 Toys, games and sports requisites; parts thereof 304 98 Miscellaneous manufactured articles 309 SECTION XXI Works of Art, Collectors' Pieces, and Antiques 99 Works of art, collectors' pieces, and antiques 314 INTERPRETATIVE RULES 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 (as between headings) 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 Rules 2 to 5 below. 2.—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 effected as follows : (
  6. a)The heading which provides the most specific description shall be preferred to headings providing a more general description. (
  7. 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 (
  8. 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. (
  9. c)When goods cannot be classified by reference to (
  10. a)or (b), they shall be classified under the heading which involves the highest rate of duty. 4.—Where in a Note to a Section or Chapter it is provided that certain goods are not covered by that Section or Chapter a reference being made parenthetically to another Section or Chapter or to a particular heading, the Note shall unless the context requires otherwise, be taken to refer to all the goods falling within that other Section or Chapter or heading notwithstanding that only certain of those goods are referred to by description in the Note. 5.—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. 6.—In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 5 shall have the same application as they have for headings. 7.—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 01.01-01.06 CUSTOMS DUTIES SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Chapter 1 LIVE ANIMALS Notes 1.—This Chapter covers all live animals except fish, crustaceans, molluscs and microbial cultures. 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. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 01.01 Live horses, asses, mules and hinnies — Free Free Free 01.02 Live animals of the bovine species (
  11. b)£3 per head £3 per head Nil 01.03 Live swine (
  12. b)5s. per head 5s. per head Nil 01.04 Live sheep and goats: (A) Sheep (
  13. b)11s. 3d. per head 7s. 6d. per head Nil (B) Goats — Free Free Free 01.05 Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls (
  14. b)£1 1s. per head £1 1s. per head Nil 01.06 Other live animals — Free Free Free Section I CUSTOMS DUTIES 02.01-02.04 Chapter 2 MEAT AND EDIBLE MEAT OFFALS Note This Chapter does not cover : (
  15. a)Products of the kinds described in headings Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption; (
  16. b)Guts, bladders or stomachs of animals (heading No. 05.05) and animal blood of heading No. 05.15; or (
  17. c)Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15). Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen: (A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time — 6d. per lb. 4d. per lb. 4d. per lb. (B) Meat and edible offals of pigs:
(1)Heads and feet (b) £2 2s. per cwt. £1 8s. per cwt. £1 8s. per cwt.
(2)Other (
  1. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (C) Other — Free Free Free 02.02 Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen: (A) Poultry imported in quantities not exceeding two birds at any one time — Free Free Free (B) Other — 1s. per lb. 1s. per lb. Nil 02.03 Poultry liver, fresh, chilled, frozen, salted or in brine — 1s. per lb. 1s. per lb. Nil 02.04 Other meat and edible meat offals, fresh, chilled or frozen: (A) Meat and edible offals of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time) — 1s. per lb. 1s. per lb. 1s. per lb. (B) Meat and edible offals of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time) — 6d. per lb. 6d. per lb. Nil (C) Other — Free Free Free Section I 02.05-02.06 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 02.05 Unrendered pig fat free of lean meat and unrendered poultry fat, fresh, chilled, frozen, salted, in brine, dried or smoked: (A) Pig fat (
  2. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (B) Poultry fat — Free Free Free 02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked: (A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time — 6d. per lb. 4d. per lb. 4d. per lb. (B) Meat and edible offals of pigs:
(1)Bacon and hams (b) £4 4s. per cwt. £2 16s. per cwt. Nil
(2)Heads and feet (b) £2 2s. per cwt. £1 8s. per cwt. £1 8s. per cwt.
(3)Other (
  1. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (C) Meat and edible offals of poultry — 1s. per lb. 1s. per lb. Nil (D) Meat and edible offals of wild birds — 1s. per lb. 1s. per lb. 4d. per lb. (E) Meat and edible offals of rabbits and hares — 6d. per lb. 6d. per lb. Nil (F) Other — Free Free Free Section I CUSTOMS DUTIES 03.01-03.03 Chapter 3 FISH, CRUSTACEANS AND MOLLUSCS Note This Chapter does not cover: (
  2. a)Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06); (
  3. b)Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption either by reason of their species or their condition (Chapter 5); or (
  4. c)Caviar or caviar substitutes (heading No. 16.04). Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 03.01 Fish, fresh (live or dead), chilled or frozen: (A) Filleted fish and pieces thereof, including pieces known as fish fingers and fish sticks — 3d. per lb. 3d. per lb. 1d. per lb. (B) Other — Free Free Free 03.02 Fish, salted, in brine, dried or smoked: (A) Filleted fish and pieces thereof — 3d. per lb. 3d. per lb. 1d. per lb. (B) Not filleted:
(1)Kippered and smoked — 2s. 4d. per stone 2s. 4d. per stone 1s. per stone
(2)Other — Free Free Free 03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water — Free Free Free Section I 04.01-04.06 CUSTOMS DUTIES Chapter 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY Notes 1.—The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk. 2.—Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 04.01 Milk and cream, fresh, not concentrated or sweetened: (A) Whole milk (b) 3d. per gallon 2d. per gallon Nil (B) Cream (b) 4s. 6d. per gallon 3s. per gallon 3s. per gallon (C) Other — Free Free Free 04.02 Milk and cream, preserved, concentrated or sweetened: (A) Dried or powdered (b) 3d. per lb. 3d. per lb. 3d. per lb. (B) Other:
(1)Condensed full cream milk; condensed sweetened skim milk; cream (b) £3 per cwt. £2 per cwt. £2 per cwt.
(2)Other — Free Free Free 04.03 Butter — Free Free Free 04.04 Cheese and curd — Free Free Free Bird's eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not: (A) Eggs in shell (b) 12s. per 120 8s. per 120 Nil (B) Other:
(1)Dried eggs; egg yolk paste (b) 4s. 6d. per lb. 4s. 6d. per lb. 4s. 6d. per lb.
(2)Other (
  1. b)£3 per cwt. £2 5s. per cwt. £2 5s. per cwt. 04.06 Natural honey (
  2. b)1s. per lb. 1s. per lb. 1s. per lb. CUSTOMS DUTIES Section I 05.01-05.07 Chapter 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1.—This Chapter does not cover: (
  3. a)Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (
  4. b)Hides or skins (including fur skins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43); (
  5. c)Animal textile materials, other than horsehair and horsehair waste (Section XI); or (
  6. d)Prepared knots or tufts for broom or brush making (heading No. 96.03). 2.—For the purposes of heading No. 05.01 the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.—Throughout this Schedule elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory. 4.—Throughout this Schedule the expression "horsehair" means hair of the manes and tails of equine or bovine animals. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair — Free Free Free 05.02 Pigs', hogs' and boars' bristles or hair; badger hair and other brush making hair; waste of such bristles and hair — Free Free Free 05.03 Horsehair and horse hair waste, whether or not put up on a layer or between two layers of other material — Free Free Free 05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof: (A) Gut capable of being used as sausage casings or in the manufacture of sausage casings (
  7. b)£5 per lb. £5 per lb. £5 per lb. (B) Other — Free Free Free 05.05 Fish waste — Free Free Free 05.06 Sinews and tendons; parings and similar waste, of raw hides or skins — Free Free Free 05.07 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers — Free Free Free Section I 05.08-05.15 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 05.08 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products — Free Free Free 05.09 Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like, unworked or simply prepared but not cut to shape, and hair and waste of these products — Free Free Free 05.10 Ivory, unworked or simply prepared but not cut to shape; powder and waste of ivory — Free Free Free 05.11 Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; claws and waste of tortoise-shell — Free Free Free 05.12 Coral and similar substances, unworked or simply prepared but not otherwise worked; shells, unworked or simply prepared but not cut to shape; powder and waste of shells — Free Free Free 05.13 Natural sponges — Free Free Free 05.14 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products — Free Free Free 05.15 Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3, unfit for human consumption — Free Free Free Section II CUSTOMS DUTIES 06.01-06.02 SECTION II VEGETABLE PRODUCTS Chapter 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE Notes 1.—This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots or garlic (Chapter 7). 2.—Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: (A) Rhubarb crowns (
  8. b)6d. per lb. 6d. per lb. 6d. per lb. (B) Other:
(1)In growth (b) 1s. 3d. per lb. 10d. per lb. 6d. per lb.
(2)Dormant — Free Free Free 06.02 Other live plants, including trees, bushes, roots, cuttings and slips: (A) Trees, shrubs and bushes (including roots, cuttings and slips thereof):
(1)Rose bushes — 6d. per bush 6d. per bush 3d. per bush
(2)Rose stocks (b) 6d. per stock 6d. per stock Nil
(3)Other trees, shrubs and bushes (including stocks) at any stage of growth (b) £1 per cwt. £1 per cwt. 10s. per cwt.
(4)Cuttings and slips (b) 6d. per lb. 6d. per lb. 3d. per lb.
(5)Roots — Free Free Free (B) Other:
(1)Plants in flower (b) 1s. 3d. per lb. 10d. per lb. 6d. per lb.
(2)Plants (including cuttings and slips) not in flower; roots of flowering plants (b) 6d. per lb. 6d. per lb. 3d. per lb.
(3)Other — Free Free Free Section II 06.03-06.04 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared (
  1. b)1s. 3d. per lb. 10d. per lb. 6d. per lb. 06.04 Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared (
  2. b)1s. 3d. per lb. 10d. per lb. 6d. per lb. Section II CUSTOMS DUTIES 07.01 Chapter 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS Note In heading No. 07.01, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet marjoram, horse-radish and garlic. In headings Nos. 07.02, 07.03 and 07.04, the word "vegetables" is to be taken to apply to all products which in their fresh state are classified in heading No. 07.01. Dried leguminous vegetables, shelled, however, are to be classified in heading No. 07.05, ground Capsicum grossum (sweet capsicum) in heading No. 09.04, flours of the dried leguminous vegetables of heading No. 07.05 in heading No. 11.03, and flour, meal and flakes of potato in heading No. 11.05. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 07.01 Vegetables, fresh or chilled: (A) Potatoes (
  3. b)£1 8s. per cwt. £1 1s. per cwt. £1 1s. per cwt. (B) Cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse-radish), parsnips, turnips, beetroot, spinach, globe artichokes, vegetable marrows (
  4. b)1s. per lb. 8d. per lb. 8d. per lb. (C) Lettuce:
(1)Imported on or after any 1st day of December and on or before the next following 31st day of March (b) 3d. per lb. 2d. per lb. 2d. per lb.
(2)Imported on any other day (b) 1s. per lb. 8d. per lb. 8d. per lb. (D) French beans, runner beans, peas and carrots:
(1)Imported on or after any 1st day of April and on or before the next following 31st day of May (b) 3d. per lb. 2d. per lb. 2d. per lb.
(2)Imported on any other day (
  1. b)1s. per lb. 8d. per lb. 8d. per lb. (E) Cucumbers and gherkins (
  2. b)2d. per lb. 2d. per lb. 2d. per lb. (F) Tomatoes:
(1)Imported on or after any 1st day of June and on or before the next following 31st day of October (b) 6d. per lb. 6d. per lb. 6d. per lb.
(2)Imported on any other day — Free Free Free (G) Rhubarb (
  1. b)3d. per lb. 2d. per lb. 2d. per lb. (H) Onions and shallots — Free Free Free (IJ) Other (
  2. b)6d. per lb. 6d. per lb. 6d. per lb. Section II 07.02-07.06 CUSTOMS DUTIES Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 07.02 Vegetables (whether or not cooked), preserved by freezing (
  3. b)6d. per lb. 4d. per lb. 4d. per lb. 07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption (
  4. b)6d. per lb. 4d. per lb. 4d. per lb. 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared: (A) Onions,shallots and garlic — Free Free Free (B)Other (
  5. b)1s. per lb. 8d. per lb. 8d. per lb. 07.05 Dried leguminous vegetables, shelled, whether or not skinned or split: (A) Peas (
  6. b)6d. per lb. 6d. per lb. 4d. per lb. (B) Other — Free Free Free 07.06 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith (
  7. b)1s. per lb. 8d. per lb. 8d. per lb. Section II CUSTOMS DUTIES 08.01-08.04 Chapter 8 EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT Notes 1.—This Chapter does not cover inedible nuts or fruits. 2.—The word "fresh" is to be taken to extend to goods which have been chilled. Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 08.01 Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not: (A) Coconuts, Brazil nuts and cashew nuts — 10% 10% 62/3% (B) Dates, bananas, pineapples, avocados, mangoes, guavas and mangosteens:
(1)Fresh — Free Free Free
(2)Dried — 10% 62/3% 62/3% 08.02 Citrus fruit, fresh or dried: (A) Fresh — Free Free Free (B) Dried — 10% 62/3% 62/3% 08.03 Figs, fresh or dried: (A) Fresh — Free Free Free (B) Dried — 7s. per cwt. plus 10% 5s. 10d. per cwt. plus 62/3% 5s. 10d per cwt plus 62/3% 08.04 Grapes, fresh or dried: (A) Fresh:
(1)Hot-house grapes: (
  1. a)Imported on or after any 1st day of September and on or before the next following 24th day of October (
  2. b)5d. per lb. plus 1d. per lb. 5d. per lb. plus 1d. per lb. 1d. per lb. (
  3. b)Imported on any other day — 1d. per lb. 1d. per lb. Nil
(2)Other — 1d. per lb. 1d. per lb. Nil. (B) Dried:
(1)Currants — 2s. per cwt. 1s. 8d. per cwt. 1s. 8d. per cwt.
(2)Other — 10s. 6d. per cwt. plus 10% 8s. 9d. per cwt. plus 62/3% 8s. 9d. per cwt. plus 62/3% Section II 08.05-08.10 CUSTOMS DUTIES Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 08.05 Nuts other than those falling within heading No. 08.01, fresh or dried, shelled or not: (A) Almonds, subjected to any process in addition to shelling (
  1. a)331/3% plus 10% 331/3% plus 10% 331/3% plus 62/3% (B) Other — 10% 10% 62/3% 08.06 Apples, pears and quinces, fresh: (A) Apples (
  2. b)1d. per lb. 1d. per lb. 1d. per lb. (B) Pears (
  3. b)1d. per lb. 1d. per lb. Nil (C) Quinces — Free Free Free 08.07 Stone fruit, fresh: (A) Cherries imported on or after any 24th day of June and on or before the next following 31st day of July (
  4. b)3d. per lb. 3d. per lb. 3d. per lb. (B) Plums:
(1)Imported on or after any 1st day of August and on or before the next following 31st day of October (b) 2d. per lb. 2d. per lb. 1d. per lb.
(2)Imported on any other day (
  1. b)1d. per lb. 1d. per lb. Nil (C) Other — Free Free Free 08.08 Berries, fresh: (A) Currants and gooseberries (
  2. b)3d. per lb. 3d. per lb. 3d. per lb. (B) Raspberries and loganberries imported on or after any 1st day of July and on or before the next following 31st day of August (
  3. b)3d. per lb. 3d. per lb. 3d. per lb. (C) Strawberries imported on or after any 15th day of June and on or before the next following 31st day of July (
  4. b)3d. per lb. 3d. per lb. 1d. per lb. (D) Other — Free Free Free 08.09 Other fruit, fresh — Free Free Free 08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar: (A) Apples (
  5. b)4d. per lb. 4d. per lb. 4d. per lb. (B) Plums — 10s. 6d. per cwt. 8s. 9d. per cwt. 8s. 9d. per cwt. (C) Other — Free Free Free Section II CUSTOMS DUTIES 08.11-08.13 Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: (A) Apples, pears, currants, gooseberries, cherries, plums, strawberries, raspberries and loganberries:
(1)Pulp (b) 3d. per lb. 3d. per lb. Nil
(2)Other (b) 3d. per lb. 3d. per lb. 2½d.* per lb. (B) Other — Free Free Free 08.12 Fruit, dried, other than that falling within heading No. 08.01, 08.03, 08.04 or 08.05: (A) Pulp:
(1)Of apples (b) 4d. per lb. 4d. per lb. 4d. per lb.
(2)Other — Free Free Free (B) Other:
(1)Apples (b) 4d. per lb. plus 10% 4d. per lb. plus 62/3% 4d. per lb. plus 62/3%
(2)Plums and apricots — 10s. 6d. per cwt. plus 10% 8s. 9d. per cwt. plus 62/3% 8s. 9d. per cwt. plus 62/3%
(3)Other — 10% 62/3% 62/3% 08.13 Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions — Free Free Free *This special preferential rate of duty is also applicable to goods the origin of which is Australia or the Republic of South Africa. Section II 09.01-09.05 CUSTOMS DUTIES Chapter 9 COFFEE, TEA, MATÉ AND SPICES Notes 1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows: (
  1. a)Mixtures of two or more of the products falling within the same heading are to be classified in that heading; (
  2. b)Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10. The addition of other substances to the mixtures referred to in paragraph (
  3. a)or (
  4. b)above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04. 2.—This Chapter does not cover: (
  5. a)Capsicum grossum (sweet capsicum), unground (Chapter 7); or (
  6. b)Pepper of the variety Cubeba officinalis Miquel or Piper cubeba (heading No. 12.07). Special Provision relating to the Duty on Tea (heading No. 09.02) The preferential rates apply only in respect of tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin. Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion: (A) Coffee; coffee husks and skins — Free Free Free (B) Coffee substitutes:
(1)Sweetened (a) 37½% plus 2½d. per lb. 25% plus 2½d. per lb. 25% plus 2½d. per lb.
(2)Other (
  1. a)37½% 25% 25% 09.02 Tea — 2d per lb. Nil Nil 09.03 Maté — Free Free Free 09.04 Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta: (A) Ground (
  2. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free 09.05 Vanilla — Free Free Free Section II CUSTOMS DUTIES 09.06-09.10 Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 09.06 Cinnamon and cinnamon-tree flowers: (A) Ground (
  3. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free 09.07 Cloves (whole fruit, cloves and stems): (A) Ground (
  4. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free 09.08 Nutmeg, mace and cardamoms: (A) Nutmeg and mace, ground; ground mixtures containing nutmeg or mace (
  5. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free 09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper: (A) Seeds of caraway, ground; ground mixtures containing seeds of caraway (
  6. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free 09.10 Thyme, saffron and bay leaves; other spices: (A) Bay leaves, ginger and cassia bark, ground; ground mixtures containing bay leaves, ginger, cassia bark or any spice falling within heading No. 09.04 (A), 09.06 (A), 09.07 (A), 09.08 (A), or 09.09 (A) (
  7. a)6d. per lb. 6d. per lb. 6d. per lb. (B) Other — Free Free Free Section II 10.01-10.07 CUSTOMS DUTIES Chapter 10 CEREALS Note Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked. Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 10.01 Wheat and meslin (mixed wheat and rye) — Free Free Free 10.02 Rye — Free Free Free 10.03 Barley — Free Free Free 10.04 Oats — Free Free Free 10.05 Maize — Free Free Free 10.06 Rice — Free Free Free 10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals — Free Free Free Section II CUSTOMS DUTIES 11.01-11.09 Chapter 11 PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTIN; INULIN Note This Chapter does not cover: (
  8. a)Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (
  9. b)Flours modified (for example by heat-treatment) for infant's food or for dietetic purposes (heading No. 19.02). Flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in the present Chapter; (
  10. c)Corn flakes and other products falling within heading No. 19.05; (
  11. d)Pharmaceutical products (Chapter 30); or (
  12. e)Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06. Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 11.01 Cereal flours — Free Free Free 11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground — Free Free Free 11.03 Flours of the leguminous vegetables falling within heading No. 07.05 — Free Free Free 11.04 Flours of the fruits falling within any heading in Chapter 8: (A) Flours of nuts:
(1)Ground almonds (a) 331/3% plus 10% 331/3% plus 10% 331/3% plus 62/3%
(2)Other — 10% 10% 62/3% (B) Other — Free Free Free 11.05 Flour, meal and flakes of potato (
  1. b)1s. per lb. 8d. per lb. 8d. per lb. 11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06: (A) Flour of sago, manioc, arrowroot — 3s. per cwt. 3s. per cwt. 3s. per cwt. (B) Other (
  2. b)1s. per lb. 8d. per lb. 8d. per lb. 11.07 Malt, roasted or not — Free Free Free 11.08 Starches; inulin: (A) Starches — 3s. per cwt. 3s. per cwt. 3s. per cwt. (B) Inulin — Free Free Free 11.09 Gluten and gluten flour, roasted or not — Free Free Free Section II 12.01-12.10 CUSTOMS DUTIES Chapter 12 OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER Notes 1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20). 2.—(
  3. i)Subject to paragraph (
  4. ii)below, heading No. 12.03 is to be taken to apply, inter alia, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines. (
  5. ii)Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07. 3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, byssop, all species of mint, rosemary, rue, sage and wormwood. Heading No. 12.07 is, however, to be taken not to apply to: (
  6. a)Oil seeds and oleaginous fruit (heading No. 12.01); (
  7. b)Medicaments falling within Chapter 30; (
  8. c)Perfumery or toilet preparations falling within Chapter 33; or (
  9. d)Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11. Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 12.01 Oil seeds and oleaginous fruit, whole or broken — Free Free Free 12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour) — Free Free Free 12.03 Seeds, fruit and spores, of a kind used for sowing — Free Free Free 12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane — Free Free Free 12.05 Chicory roots, fresh or dried, whole or cut, unroasted — Free Free Free 12.06 Hop cones and lupulin — Free Free Free 12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered — Free Free Free 12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading — Free Free Free 12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared — Free Free Free 12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products — Free Free Free Section II CUSTOMS DUTIES 13.01-13.03 Chapter 13 RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Note Heading No. 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to: (
  10. a)Liquorice extract containing more than ten per cent. by weight of sugar or when put up as confectionery (heading No. 17.04); (
  11. b)Malt extract (heading No. 19.01); (
  12. c)Extracts of coffee, tea or maté (heading No. 21.02); (
  13. d)Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22); (
  14. e)Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41); (
  15. f)Medicaments falling within heading No. 30.03; (
  16. g)Tanning or dyeing extract (heading No. 32.01 or 32.04); (
  17. h)Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or (
  18. ij)Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01). Tariff Heading Licencing Provision Rate of Duty Full Preferential Special Preferential 13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning — Free Free Free 13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams — Free Free Free 13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products: (A) Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink (
  19. a)37½% 25% 25% (B) Other — Free Free Free Section II 14.01-14.05 CUSTOMS DUTIES Chapter 14 VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1.—This Chapter does not cover vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles (Section XI). 2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09). 3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12). 4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03). Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark) — Free Free Free 14.02 Vegetable materials, whether or not put up in a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass) — Free Free Free 14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks — Free Free Free 14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom) — Free Free Free 14.05 Vegetable products not elsewhere specified or included — Free Free Free Section III CUSTOMS DUTIES 15.01-15.06 SECTION III ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES Chapter 15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES Notes 1.—This Chapter does not cover: (
  20. a)Unrendered pig fat or unrendered poultry fat (heading No. 02.05); (
  21. b)Cocoa butter (heading No. 18.04); (
  22. c)Greaves (heading No. 23.01); oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04); (
  23. d)Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or (
  24. e)Factice derived from oils (heading No. 40.02). 2.—Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 15.01 Lard and other rendered pig fat; rendered poultry fat (
  25. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. 15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats: (A) Tallow (including "premier jus") (
  26. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (B) Other — Free Free Free 15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way: (A) Tallow oil — Free Free Free (B) Other (
  27. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. 15.04 Fats and oils, of fish and marine mammals, whether or not refined: (A) Rendered or refined fats (including oils in solid form) of marine mammals (
  28. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (B) Other — Free Free Free 15.05 Wool grease and fatty substances derived therefrom (including lanolin) — Free Free Free 15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste): (A) Rendered or refined fats (including oils in solid form) (
  29. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (B) Other — Free Free Free Section III 15.07-15.17 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified: (A) Palm oil, unbleached or unrefined; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil — Free Free Free (B) Other (
  30. a)50% 50% 331/3% 15.08 Animal and vegetable oils boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified: (A) Sulphurised oils; animal oils; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil — Free Free Free (B) Other (
  31. a)50% 50% 331/3% 15.09 Degras — Free Free Free 15.10 Fatty acids; acid oils from refining; fatty alcohols — Free Free Free 15.11 Glycerol and glycerol lyes — Free Free Free 15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared: (A) Animal fats and oils, other than fish fats and oils (
  32. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. (B) Fish fats and oils, refined (
  33. a)50% 50% 331/3% (C) Vegetable fats and oils:
(1)Tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil — Free Free Free
(2)Other (
  1. a)50% 50% 331/3% (D) Other — Free Free Free 15.13 Margarine, imitation lard and other prepared edible fats: (A) Margarine (
  2. a)50% 50% 331/3% (B) Other:
(1)Of animal (other than fish) origin (b) £4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt.
(2)Other (
  1. a)50% 50% 331/3% 15.14 Spermaceti, crude, pressed or refined, whether or not coloured — Free Free Free 15.15 Beeswax and other insect waxes, whether or not coloured — Free Free Free 15.16 Vegetable waxes, whether or not coloured — Free Free Free 15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes — Free Free Free Section IV CUSTOMS DUTIES 16.01-16.03 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO Chapter 16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS Note This Chapter does not cover meat, fish, crustaceans or molluscs falling within any heading in Chapter 2 or 3. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 16.01 Sausages and the like, of meat, meat offal or animal blood: (A) Made from the meat or offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers (
  2. b)£11 4s. per cwt. £11 4s. per cwt. £11 4s. per cwt. (B) Other (
  3. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt. 16.02 Other prepared or preserved meat or meat offal: (A) Meat and offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers (
  4. b)£11 4s. per cwt. £11 4s. per cwt. £11 4s. per cwt. (B) Other:
(1)Meat and offal being beef, veal, mutton or lamb, imported in quantities exceeding 10 lbs. at any one time — 6d. per lb. 4d. per lb. 4d. per lb.
(2)Meat and offal of poultry (excluding poultry imported in quantities not exceeding two birds at any one time) — 1s. per lb. 1s. per lb. Nil
(3)Meat and offal of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time) — 1s. per lb. 1s. per lb. 1s. per lb.
(4)Meat and offal of pigs: (
  1. a)Bacon and hams (
  2. b)£4 4s. per cwt. £2 16s. per cwt. Nil (
  3. b)Heads and feet (
  4. b)£2 2s. per cwt. £1 8s. per cwt. £1 8s. per cwt. (
  5. c)Other (
  6. b)£4 4s. per cwt. £2 16s. per cwt. £2 16s. per cwt.
(5)Meat and offal of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time) — 6d. per lb. 6d. per lb. Nil
(6)Other meat and meat offal — Free Free Free 16.03 Meat extracts and meat juices (b) 5s. per lb. 5s. per lb. 5s. per lb. Section IV 14.01-14.05 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 16.04 Prepared or preserved fish, including caviar and caviar substitutes: (A) In sealed bottles, jars, kegs, pots, tins or cans:
(1)Salmon — 30% 30% 20%
(2)Other — 45% 45% 30% (B) Other:
(1)Filleted fish and pieces thereof — 3d. per lb. 3d. per lb. 1d. per lb.
(2)Other — Free Free Free 16.05 Crustaceans and molluscs, prepared or preserved: (A) In sealed bottles, jars, kegs, pots, tins or cans — 45% 45% 30% (B) Other — Free Free Free Section IV CUSTOMS DUTIES 17.01-17.05 Chapter 17 SUGARS AND SUGAR CONFECTIONERY Notes 1.—This Chapter does not cover: (
  1. a)Sugar confectionery containing cocoa (heading No. 18.06); (
  2. b)Chemically pure sugars other than sucrose, glucose and lactose (heading No. 29.43); or (
  3. c)Pharmaceutical products (Chapter 30). 2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 17.01 Beet sugar and cane sugar, solid: (A) Sugar candy being sugar clarified and concreted or crystallised — 44/5d. per lb. 4d. per lb. 4d. per lb. (B) Other — Free Free Free 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel: (A) Glucose, including liquid glucose (
  4. a)37½% or £30 per ton* 37½% or £30 per ton* 25% or £20 per ton* (B) Artificial honey (
  5. b)1s. per lb. 1s. per lb. 1s. per lb. (C) Caramel — 2½d. per lb. 2½d. per lb. 2½d. per lb. (D) Other:
(1)Simple sugars and simple syrups — Free Free Free
(2)Other sugars and syrups — 2½d. per lb. 2½d. per lb. 2½d. per lb. 17.03 Molasses, whether or not decolourised: (A) Simple syrups — 2½d. per lb. 2½d. per lb. 2½d. per lb. (B) Other — Free Free Free 17.04 Sugar confectionery, not containing cocoa (
  1. a)1s. 6d. per lb. 1s. per lb. 6d. per lb. 17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion: (A) In solid form (
  2. a)1s. 6d. per lb. 1s. per lb. 6d. per lb. (B) Other — 2½d. per lb. 2½d. per lb. 2½d. per lb. *Where alternative rates are shown, the rate applicable is whichever is the greater. Section IV 18.01-18.06 CUSTOMS DUTIES Chapter 18 COCOA AND COCOA PREPARATIONS Notes 1.—This Chapter does not cover goods described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03. 2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 18.01 Cocoa beans, whole or broken, raw or roasted — Free Free Free 18.02 Cocoa shells, husks, skins and waste — Free Free Free 18.03 Cocoa paste (in bulk or in block), whether or not defatted (
  3. a)3s. per lb. 2s. per lb. 2s. per lb. 18.04 Cocoa butter (fat or oil) — Free Free Free 18.05 Cocoa powder, unsweetened (
  4. a)3s. per lb. 2s. per lb. 2s. per lb. 18.06 Chocolate and other food preparations containing cocoa: (A) Diabetic chocolate — Free Free Free (B) Other (
  5. a)3s. per lb. 2s. per lb. 2s. per lb. Section IV CUSTOMS DUTIES 19.01-19.02 Chapter 19 PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS Notes 1.—This Chapter does not cover: (
  6. a)Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06); (
  7. b)Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or (
  8. c)Pharmaceutical products (Chapter 30). 2.—In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 19.01 Malt extract (
  9. a)75% or 4s. 6d. per lb.* 75% or 4s. 6d. per lb.* 50% or 3s. per lb.* 19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent. by weight of cocoa: (A) Containing malt extract (
  10. a)75% or 4s. 6d. per lb.* 75% or 4s. 6d. per lb.* 50% or 3s. per lb.* (B) Egg powders and egg substitutes (
  11. b)4s. 6d. per lb. 4s. 6d. per lb. 4s. 6d. per lb. (C) Other:
(1)Sweetened: (
  1. a)Preparations of a kind used as infant food or for dietetic purposes: (
  2. i)Containing dried or powdered milk (
  3. b)3d. per lb. 3d. per lb. 3d. per lb. (
  4. ii)Other — 2½d. per lb. 2½d. per lb. 2½d. per lb. (
  5. b)Other (
  6. a)1s. 6d. per lb. 1s. per lb. 6d. per lb. *Where alternative rates are shown, the rate applicable is whichever is the greater. Section IV 19.02-19.06 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 19.02 Preparations of flour, starch or malt extract, etc.—-contd.
(2)Unsweetened: (
  1. a)Containing dried or powdered milk (
  2. b)3d. per lb. 3d. per lb. 3d. per lb. (
  3. b)Custard powders; ice cream powders (
  4. a)£3 per cwt. £2 5s. per cwt. £2 5s. per cwt. (
  5. c)Preparations consisting mainly of almonds (
  6. a)331/3% 331/3% 331/3% (
  7. d)Other: (
  8. i)Made from or containing wheat or any product of wheat (
  9. a)75% 75% 50% (
  10. ii)Other — Free Free Free 19.03 Macaroni, spaghetti and similar products (
  11. a)75% 75% 50% 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches — 3s. per cwt. 3s. per cwt. 3s. per cwt. 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products): (A) Made from or containing wheat or any product of wheat:
(1)Of a kind primarily used as infant foods or for dietetic purposes: (
  1. a)Sweetened — 2½d. per lb. 2½d. per lb. 2½d. per lb. (
  2. b)Unsweetened (
  3. a)75% 75% 50%
(2)Other (a) 37½% 37½% 25% (B) Other:
(1)Sweetened — 2½d. per lb. 2½d. per lb. 2½d. per lb.
(2)Unsweetened — Free Free Free 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: (A) Wafers made from or containing wheat or any product of wheat (a) 3d. per lb. 3d. per lb. 3d. per lb. (B) Wafer paper, rice paper and other similar starches — 3s. per cwt. 3s. per cwt. 3s. per cwt. (C) Other:
(1)Made from or containing wheat or any product of wheat (a) 75% 75% 50%
(2)Other — Free Free Free Section IV CUSTOMS DUTIES 19.07-19.08 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit: (A) Sausage meal (a) 75% 75% 50% (B) Other:
(1)Made from or containing wheat or any product of wheat: (
  1. a)Biscuits, matzos and rusks (
  2. a)3d. per lb. 3d. per lb. 3d. per lb. (
  3. b)Other (
  4. a)75% 75% 50%
(2)Other — Free Free Free 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion: (A) Containing cocoa (a) 3s. per lb. 2s. per lb. 2s. per lb. (B) Other:
(1)Sweetened: (
  1. a)Biscuits and rusks (
  2. a)1s. 6d. per lb. 1s. per lb. 3½d. per lb. (
  3. b)Other (
  4. a)1s. 6d. per lb. 1s. per lb. 6d. per lb.
(2)Unsweetened: (
  1. a)Made from or containing wheat or any product of wheat: (
  2. i)Biscuits and rusks (
  3. a)3d. per lb. 3d. per lb. 3d. per lb. (
  4. ii)Other (
  5. a)75% 75% 50% (
  6. b)Other — Free Free Free Section IV 20.01-20.03 CUSTOMS DUTIES Chapter 20 PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS Notes 1.—This Chapter does not cover: (
  7. a)Vegetables or fruit falling within any heading in Chapter 7 or 8; or (
  8. b)Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06). 2.—For the purposes of headings Nos. 20.01 and 20.02, the word "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh state, are classified in heading No. 07.01. 3.—Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06. 4.—Tomato juice the dry weight content of which is seven per cent. or more is to be classified underheading No. 20.02. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard: (A) Vegetables:
(1)Put up for sale by retail (b) 50% 50% 331/3%
(2)Other (b) 6d. per lb. 4d. per lb. 4d. per lb. (B) Other:
(1)Sweetened: (
  1. a)If the customary trade unit of quantity is reckoned by weight — 2½d. per lb. 2½d. per lb. 2½d. per lb. (
  2. b)If the customary trade unit of quantity is reckoned by measure — 2s. 1d. per gallon 2s. 1d. per gallon 2s. 1d. per gallon
(2)Unsweetened — Free Free Free 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid: (A) Purées (b) 50% 50% 331/3% (B) Other:
(1)Put up for sale by retail (b) 50% 50% 331/3%
(2)Other (
  1. b)6d. per 1b. 4d. per 1b. 4d. per 1b. 20.03 Fruit preserved by freezing, containing added sugar (
  2. a)1s. 6d. per 1b. 1s. per 1b. 6d. per 1b. Section IV CUSTOMS DUTIES 20.04-20.06 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 20.04 Fruit, fruit peel and parts of plants, preserved by sugar (drained, glacé or crystallised) (
  3. a)1s. 6d. per lb. 1s. per lb. 6d. per lb. 20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar: (A) Sweetened (
  4. a)1s. 6d. per lb. 1s. per lb. 4d. per lb. (B) Unsweetened — Free Free Free 20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: (A) Sweetened:
(1)In syrup in sealed tins or cans: (
  1. a)Strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages — 9d. per lb. 9d. per lb. 7½d. per lb. (
  2. b)Other — 4½d. per lb. 4½d. per lb. 3¾d. per lb.
(2)Other (a) 1s. 6d. per lb. 1s. per lb. 6d. per lb. (B) Unsweetened:
(1)In water: (
  1. a)Apples, cherries, currants, gooseberries, pears, plums of all kinds, raspberries, loganberries and strawberries (
  2. b)3d. per lb. 3d. per lb. 2½d. per lb. — Free Free Free
(2)Other: (
  1. a)Apples (
  2. b)4d. per lb. 4d. per lb. 4d. per lb. (
  3. b)Plums of all kinds, and apricots — 10s. 6d. per cwt. 8d. 9s. per cwt. 8s. 9d. per cwt. (
  4. c)Pulp of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries (
  5. b)3d. per lb. 3d. per lb. Nil (
  6. d)Roasted almonds (
  7. a)331/3% 331/3% 331/3% (
  8. e)Other fruit and fruit pulp — Free Free Free Section IV 20.07 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 20.07 Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit: (A) Prepared for consumption as a beverage without dilution — 1s. 4d. per gallon 1s. 4d. per gallon 1s. 4d. per gallon (B) Other:
(1)Sweetened — 2s. 1d. per gallon 2s. 1d. per gallon 2s. 1d. per gallon
(2)Unsweetened: (
  1. a)Juice of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries (
  2. b)3d. per lb. 3d. per lb. Nil (
  3. b)Other — Free Free Free Section IV CUSTOMS DUTIES 21.01-21.03 Chapter 21 MISCELLANEOUS EDIBLE PREPARATIONS Notes 1.—This Chapter does not cover: (
  4. a)Mixed vegetables of heading No. 07.04; (
  5. b)Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01); (
  6. c)Products of heading Nos. 09.04 to 09.10; or (
  7. d)Yeast put up as a medicament (heading No. 30.03). 2.—Extracts of the substitutes referred to in Note 1(
  8. b)above are to classified in heading No. 21.02. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: (A) Articles which are extracts, essences or concentrates of chicory or contain chicory or any extract, essence or concentrate thereof and are suitable for the preparation of beverages:
(1)Sweetened (a) 37½% plus 2½d. per lb. 25% plus 2½d. per lb. 25% plus 2½d. per lb.
(2)Unsweetened (a) 37½% 25% 25% (B) Other — Free Free Free 21.02 Extracts, essences or concentrates, of coffee, tea or maté preparations with a basis of those extracts, essences or concentrates: (A) Articles which are extracts, essences or concentrates of coffee or have a basis of any any extract, essence or concentrate of coffee and are suitable for the preparation of beverages:
(1)Sweetened (a) 37½% plus 2½d. per lb. 25% plus 2½d. per lb. 25% plus 2½d. per lb.
(2)Unsweetened (
  1. a)37½% 25% 25% (B) Other — Free Free Free 21.03 Mustard flour and prepared mustard: (A) Liquid and quasi-liquid preparations (
  2. a)1s. 6d. per lb. 1s. 6d. per lb. 1s. 6d. per lb. (B) Other — Free Free Free Section IV 21.04-21.07 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 21.04 Sauces; mixed condiments and mixed seasonings: (A) Liquid and quasi-liquid preparations (
  3. a)1s. 6d. per lb. 1s. 6d. per lb. 1s. 6d. per lb. (B) Other:
(1)Sweetened — 2½d. per lb. 2½d. per lb. 2½d. per lb.
(2)Unsweetened — Free Free Free 21.05 Soups and broths, in liquid, solid or powder form: (A) Vegetable soups and broths:
(1)In tins or cans (b) £4 4s. per cwt. £4 4s. per cwt. £4 4s. per cwt.
(2)Other (b) 50% 50% 331/3% (B) Meat soups and broths:
(1)In tins or cans (b) £4 4s. per cwt. £4 4s. per cwt. £4 4s. per cwt.
(2)Other (
  1. b)60% 60% 40% (C) Other (
  2. b)£4 4s. per cwt. £4 4s. per cwt. £4 4s. per cwt. 21.06 Natural yeasts (active or inactive); prepared baking powders: (A) Yeast (
  3. a)£1 16s. per cwt. £1 16s. per cwt. £1 16s. per cwt. (B) Baking powders (including flour improvers) which contain an acid sodium phosphate or acid calcium phosphate (
  4. a)331/3% 331/3% 331/3% (C) Other — Free Free Free 21.07 Food preparations not elsewhere specified or included: (A) Non-alcoholic beverages, intended for consumption in diluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants (
  5. a)60% 60% 40% (B) Preparations containing dried milk (other than sweetened preparations in powder form) (
  6. b)3d. per lb. 3d. per lb. 3d. per lb. (C) Unsweetened ice cream powders (
  7. a)£3 per cwt. £2 5s. per cwt. £2 5s. per cwt. (D) Unsweetened preparations consisting of fixed vegetable fats or oils worked by emulsification (
  8. a)50% 50% 331/3% Section IV CUSTOMS DUTIES 21.07 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 21.07 Food preparations not elsewhere specified or included—contd. (E) Sweetened powders and jellies (
  9. a)1s 6d. per lb. 1s. per lb. 6d. per lb. (F) Parts of plants put up for use as vegetables, not falling within any other heading (
  10. b)50% 50% 331/3% (G) Other:
(1)Sweetened: (
  1. a)If the customary trade unit of quantity is reckoned by weight — 2½d. per lb. 2½d. per lb. 2½d. per lb. (
  2. b)If the customary trade unit of quantity is reckoned by measure — 2s. 1d. per gallon 2s. 1d. per gallon 2s. 1d. per gallon
(2)Unsweetened: (
  1. a)Made from or containing wheat or any product of wheat (
  2. a)75% 75% 50% (
  3. b)Other — Free Free Free Chapter 22 BEVERAGES, SPIRITS AND VINEGAR Notes 1.—This Chapter does not cover: (
  4. a)Sea water (heading No. 25.01); (
  5. b)Distilled water or conductivity water (heading No. 28.58); (
  6. c)Acetic acid of a concentration exceeding ten per cent. by weight of aceticacid (heading No.29.14); (
  7. d)Medicaments of heading No. 30.03; or (
  8. e)Perfumery or toilet preparations (Chapter 33). 2.—For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Sikes's hydrometer. 3.—For the purposes of headings Nos. 22.05 and 22.09 the expression "in bottle" means put up in any vessel which has a body consisting of one or more than one compartment, neck and mouth and is of a capacity not exceeding nine gallons or in any other vessel of a capacity not exceeding two gallons. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 22.01 Waters, including spa waters and aerated waters; ice and snow: (A) Spa waters, natural and artificial; aerated waters — 1s. 4d. per gallon 1s. 4d. per gallon 1s. 4d. per gallon (B) Ice (
  9. a)1s. per cwt. 1s. per cwt. 1s. per cwt. (C) Other — Free Free Free Section IV CUSTOMS DUTIES 22.02-22.05 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07: (A) Beverages made from or containing the juice of blackcurrants or any extract or essence of blackcurrants (
  10. a)60% plus 1s. 4d. per gallon 60% plus 1s. 4d. per gallon 40% plus 1s. 4d. per gallon (B) Other — 1s. 4d. per gallon 1s. 4d. per gallon 1s. 4d. per gallon 22.03 Beer made from malt: (A) Mum, Spruce, Black Beer, Berlin White Beer, and other preparations of a similar character, of which the worts were, before fermentation, of a specific gravity:
(1)Not exceeding 1215° — — — —
(2)Exceeding 1215° — — — — (B) Other — — — — 22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol: (A) Sweetened — 2s. 1d. per gallon 2s. 1d. per gallon 2s. 1d. per gallon (B) Unsweetened — Free Free Free 22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol: (A) Not exceeding 25° of proof spirit:
(1)Still: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — —
(2)Sparkling: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — — Section IV 22.05-22.07 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 22.05 Wine of fresh grapes, etc.—contd. (B) Exceeding 25° but not exceeding 30° of proof spirit:
(1)Still: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — —
(2)Sparkling: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — — (C) Exceeding 30° of proof spirit:
(1)Still: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — —
(2)Sparkling: (
  1. a)Not in bottle — — — — (
  2. b)In bottle — — — — 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts — — — — 22.07 Other fermented beverages (for example, cider, perry and mead): (A) Beer — — — — (B) Wine — — — — Section IV CUSTOMS DUTIES 22.07-22.10 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 22.07 Other fermented beverages (for example, cider, perry and mead)—-contd. (C) Cider and perry:
(1)Of a strength of less than 9° of proof spirit and not containing added spirit or spirit derived from the addition of sugar) — 5s. per gallon 5s. per gallon 3s. per gallon
(2)Other — — — — (D) Other:
(1)Exceeding 2° of proof spirit — — — —
(2)Not exceeding 2° of proof spirit — 1s. 4d. per gallon 1s. 4d. per gallon 1s. 4d. per gallon 22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140° proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength: (A) Warehoused 5 years or more — — — — (B) Not warehoused, or warehoused less than 5 years — — — — 22.09 Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages: (A) Liqueurs, cordials, mixtures and other preparations in bottle, entered in such a manner as to indicate that the strength is not to be tested:
(1)Warehoused 5 years or more — — — —
(2)Not warehoused or warehoused less than 5 years — — — — (B) Other:
(1)Warehoused 5 years or more — — — —
(2)Not warehoused or warehoused less than 5 years — — — — 22.10 Vinegar and substitutes for vinegar (
  1. a)2s. per gallon 1s. 6d. per gallon 1s. 6d. per gallon Section IV 23.01-23.07 CUSTOMS DUTIES Chapter 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 23.01 Flours and meals, of meat offals, fish, crustaceans or molluses, unfit for human consumption; greaves — Free Free Free 23.02 Bran, sharps and other residues derived from the sifting, milling or working of cereals or leguminous vegetables — Free Free Free 23.03 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues — Free Free Free 23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils: (A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes and soya bean cake meal (
  2. b)£4 4s. per cwt. £4 4s. per cwt. Nil (B) Other — Free Free Free 23.05 Wine lees; argol: (A) Wine less, dry or filter pressed; argol — Free Free Free (B) Other — — — — 23.06 Vegetable products of a kind used for animal food, not elsewhere specified or included — Free Free Free 23.07 Sweetened forage; other preparations of a kind used in animal feeding: (A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal (
  3. b)£4 4s. per cwt. £4 4s. per cwt. Nil (B) Containing dried milk (
  4. b)3d. per lb. 3d. per lb. 3d. per lb. (C) Other:
(1)Sweetened — 2½d. per lb. 2½d. per lb. 2½d. per lb.
(2)Unsweetened: (
  1. a)Made from or containing any product of wheat: (
  2. i)Biscuits for dogs or other animals (
  3. a)3d. per lb. 3d. per lb. 3d. per lb. (
  4. ii)Other (
  5. a)75% 75% 50% (
  6. b)Other — Free Free Free Section IV CUSTOMS DUTIES 24.01 Chapter 24 TOBACCO Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 24.01 Unmanufactured tobacco; tobacco refuse: (A) Unmanufactured tobacco:
(1)Unstripped or unstemmed: (
  1. a)Containing 10 per cent. or more by weight of moisture — — — — (
  2. b)Other — — — —
(2)Stripped or stemmed: (
  1. a)Containing 10 per cent. or more by weight of moisture — — — — (
  2. b)Other — — — — (B) Tobacco refuse — — — — Section IV 24.02 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 24.02 Manufactured tobacco; tobacco extracts and essences: (A) Manufactured tobacco:
(1)Cigars — — — —
(2)Cigarettes — — — —
(3)Cavendish or Negrohead: (
  1. a)Manufactured in bond — — — — (
  2. b)Other — — — —
(4)Snuff: (
  1. a)Containing more than 13 per cent. by weight of moisture — — — — (
  2. b)Other — — — —
(5)Other — — — — (B) Tobacco extracts and essences — — — — Section V CUSTOMS DUTIES 25.01-25.05 SECTION V MINERAL PRODUCTS Chapter 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT Notes 1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein. 2.—This Chapter does not cover: (
  1. a)Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02); (
  2. b)Ferrous earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe2 O3 (heading No. 28.23); (
  3. c)Pharmaceutical products falling within Chapter 30; (
  4. d)Perfumery, cosmetics or toilet preparations (heading No. 33.06); (
  5. e)Road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within heading No. 68.01, 68.02 or 68.03; (
  6. f)Precious or semi-precious stones (heading No. 71.02); (
  7. g)Cultured sodium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or (
  8. h)Writing or drawing chalks, tailors' or billiards chalks (heading No. 98.05). Special Provision relating to the Duty on Silica in Powder Form Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 25.05(A), 25.06(B), 25.07(A), 25.13(A) or 25.17(B)
(1)are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow any such goods to be imported without payment of duty or repay any duty paid thereon at importation. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water — Free Free Free 25.02 Unroasted iron pyrites — Free Free Free 25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur — Free Free Free 25.04 Natural graphite — Free Free Free 25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No. 26.01: (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica (
  1. a)331/3% 331/3% 222/9% (B) Other — Free Free Free Section V 25.06-25.13 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 25.06 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing: (A) Quartzite sawn on more than two surfaces (
  2. a)100% 662/3% 662/3% (B) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica (
  3. a)331/3% 331/3% 222/9% (C) Other — Free Free Free 25.07 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and dinas earths: (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica (
  4. a)331/3% 331/3% 22 2/9% (B) Other — Free Free Free 25.08 Chalk: (A) Whiting or Whitening (
  5. a)1s. per cwt. 1s. per cwt. 1s. per cwt. (B) Other — Free Free Free 25.09 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides — Free Free Free 25.10 Natural calcium phosphates, natural aluminum calcium phosphates, apitite and phosphatic chalk: (A) Ground (
  6. a)20% Nil Nil (B) Other — Free Free Free 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide — Free Free Free 25.12 Infusorial earths, siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less — Free Free Free 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica (
  7. a)331/3% 331/3% 22 2/9% (B) Other — Free Free Free Section V CUSTOMS DUTIES 25.14-25.19 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing — Free Free Free 25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing: (A) Marble (
  8. a)100% 662/3% 662/3% (B) Other:
(1)Sawn on more than two surfaces (a) 100% 662/3% 662/3%
(2)Other — Free Free Free 25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing: (A) Sawn on more than two surfaces (
  1. a)100% 662/3% 662/3% (B) Other — Free Free Free 25.17 Pebbles and crushed or broken stone (whether or not heat treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat treated; granules and chippings (whether or not heat treated) and powder of stones falling within heading No. 25.15 or 25.16: (A) Marble chippings and mixed chippings of marble and other stone (
  2. a)100% 662/3% 662/3% (B) Other:
(1)In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica (a) 331/3% 331/3% 22 2/9%
(2)Other — Free Free Free 25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite): (A) Dolomite sawn on more than two surfaces (
  1. a)100% 662/3% 662/3% (B) Other — Free Free Free 25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide — Free Free Free Section V 25.20-25.32 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry: (A) Plaster of Paris, Keene's cement and Parian cement (
  2. a)9d. per cwt. 9d. per cwt. 9d. per cwt. (B) Other — Free Free Free 25.21 Limestone flux and calcareous stone commonly used for the manufacture of lime or cement — Free Free Free 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide — Free Free Free 25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker (
  3. a)30% 30% 20% 25.24 Asbestos — Free Free Free 25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet — Free Free Free 25.26 Mica, including splittings; mica waste — Free Free Free 25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc: (A) Natural steatite sawn on more than two surfaces (
  4. a)100% 662/3% 662/3% (B) Other — Free Free Free 25.28 Natural cryolite and natural chiolite — Free Free Free 25.29 Natural arsenic sulphides — Free Free Free 25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than eighty-five per cent. of H3BO3calculated on the dry weight — Free Free Free 25.31 Felspar, leucite, nepheline and nepheline syenite; fluorspar — Free Free Free 25.32 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery — Free Free Free Section V CUSTOMS DUTIES 26.01-26.04 Chapter 26 METALLIC ORES SLAG AND ASH Notes 1.—This Chapter does not cover: (
  5. a)Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19); (
  6. b)Basic slag of Chapter 31; (
  7. c)Slag wool, rock wool or similar mineral wools (heading No. 68.07); (
  8. d)Goods falling within heading No. 71.11 (which relates, inter alia, to goldsmiths' and silversmiths' sweepings, residues and lemels); or (
  9. e)Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2.—For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3.—Heading No. 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 26.01 Metallic ores and concentrates and roasted iron pyrites — Free Free Free 26.02 Slag, dross, scalings and similar waste from the manufacture of iron or steel — Free Free Free 26.03 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds — Free Free Free 26.04 Other slag and ash, including kelp — Free Free Free Section V 27.01-27.04 CUSTOMS DUTIES Chapter 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES Notes 1.—This Chapter does not cover: (
  10. a)Separate chemically defined organic compounds, other than chemically pure methane which is to be classified in heading No. 27.11; or (
  11. b)Medicaments (heading No. 30.03). 2.—Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constitutents. 3.—References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 4.—Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes. 5.—Throughout this Schedule: (
  12. a)"Light oils" means mineral hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185° Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240° Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8° Centigrade when tested in the manner prescribed by the Acts relating to petroleum. (
  13. b)"Heavy oils" means mineral hydrocarbon oils of a specific gravity of not less than 0.835 and not more than 0.950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit is not less than 100 seconds and not more than 1,000 seconds, and which are artificially coloured or, if not artificially coloured, are (when tested in a Lovibond Tintometer having a cell of which the length is eighteen inches) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 Red and 35.5 Yellow. (
  14. c)"Hydrocarbon oils" includes petroleum oils and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of 60° Fahrenheit. Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal — 3s. per ton 3s. per ton Nil 27.02 Lignite, whether or not agglomerated — 3s. per ton 3s. per ton Nil 27.03 Peat (including peat itter), whether or not agglomerated — Free Free Free 27.04 Coke and semi-coke or coal, of lignite or of peat: (A) Of coal or of lignite — 3s. per ton 3s. per ton Nil (B) Of peat — Free Free Free Section V CUSTOMS DUTIES 27.05-27.10 Tariff Heading Licensing Provision Rate of Duty Full Preferential Special Preferential 27.05 Retort carbon — Free Free Free 27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products — 3d. per cwt. 3d. per cwt. 3d. per cwt. 27.07 Oils and other products of the distillation of high temperature coal tar; other oils and product as defined in Note 2 to this Chapter: (A) Light oils as defined in Note 5(
  15. a)to this Chapter — — — — (B) Heavy oils as defined in Note 5(
  16. b)to this Chapter (
  17. a)50% 331/3% 331/3% (C) Other:
(1)Hydrocarbon oils as defined in Note 5(c) to this Chapter — — — —
(2)Other — Free Free Free 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars: (A) Pitch — 3d. per cwt. 3d. per cwt. 3d. per cwt. (B) Pitch coke — Free Free Free 27.09 Petroleum oils and oils obtained from bituminous minerals, crude: (A) Light oils as defined in Note 5(a) to this Chapter — — — — (B) Other:
(1)Hydrocarbon oils as defined in Note 5 (c) to this Chapter — — — —
(2)Other — Free Free Free 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than seventy per cent. by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: (A) Light oils as defined in Note 5(a) to this Chapter — — — — (B) Heavy oils as defined in Note 5(b) to this Chapter (a) 50% 331/3% 331/3% Section V 27.10-27.16 CUSTOMS DUTIES Tariff Heading Licensing Provision Rate of Duty Full Prefere

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.