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

(1)Notwithstanding paragraph 5 (a) of the Principal Order but subject to paragraph 5 of this Order, there shall be charged, levied and paid on the importation of goods which are mentioned in the first column of the Schedule to the Principal Order and are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the First Schedule to this Order a duty of customs at a rate equal to two-thirds of the full rate.

(2)In calculating the reduced rate of duty payable under this paragraph— (

1. a)in a case where the full rate is expressed as a percentage, any digit to the right of the first digit after a decimal point shall be disregarded, and (
2. b)in any other case, any digit to the right of the second digit after a decimal point shall be disregarded.

(3)In this paragraph " the full rate " has the meaning assigned to it by the Principal Order. 5.

(1)Paragraph 4 of this Order shall not apply to— (

1. a)goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of the Schedule to the Principal Order, (
2. b)goods mentioned in the Schedule to the Principal Order at a tariff heading number specified in column

(2)of the Second Schedule to this Order opposite the mention in column

(1)of that Schedule of the general subject matter of that tariff heading number.

(2)The particulars stated in column

(1)of the Second Schedule to this Order are inserted solely to facilitate reference to and identification of a tariff heading number specified in column

(2)of that Schedule and, accordingly, nothing in the said column

(1)shall affect the construction or limit or control the operation of this paragraph or the Principal Order. FIRST SCHEDULE Paragraph 4 Afaras and Issas (Territory of the) Ecuador El Salvador Afghanistan Equatorial Guinea Algeria Ethiopia Angola (including Cabinda) Falkland Islands (Malvinas) and Argentina Dependencies Bahamas French Polynesia Bahrain French Southern and Antarctic Barbados Territories Bermuda Gabon Bolivia Gambia Botswana Ghana Brazil Gibraltar British Honduras Guatemala British Indian Ocean Territory Guinea (Chagos Archipelago, Des Roches) Guyana Haiti British Oceania (Territories under the Honduras jurisdiction of the Western Pacific Hong Kong High Commission)1 India Brunei Indonesia Burma Iran Burundi Iraq Cambodia Ivory Coast Cameroon Jamaica Cape Verde Islands Jordan Cayman Islands and Dependencies Kenya Korea (South) Central African Republic Kuwait Ceylon Laos Chad Lebanon Chile Lesotho Colombia Liberia Comoro Archipelago Libya Congo (People's Republic of the) Macao Cook Islands Madagascar Costa Rica Malawi Cyprus Malaysia Dahomey Maldives Dominican Republic Mali 1 Gilbert and Ellice Islands, British Solomon Islands, New Hebrides Condominium, Canton, Enderbury and Pitcairn Islands. Mauritania Saint-Pierre and Miquelon Mauritius Sao Tomé and Principe Mexico Saudi Arabia Morocco Senegal Mozambique Seychelles (including Amirantes) Netherlands Antilles Nepal Sierra Leone New Caledonia and Dependencies Singapore Somalia New Guinea (Australian) and Papua Southern Yemen Spanish North Africa: Ngwane Sahara (Rio de Oro); Nicaragua Saghiet-el-Hamra Niger Sudan Nigeria Surinam Pacific Islands administered by the Syria United States of America or under Territories for which New Zealand United States trusteeship2 is responsible (Niuwe Islands, Pakistan Tokelau IBrislands) Panama Thailand Paraguay Togo Papua (see Australian New Guinea) Trinidad and Tobago Tunisia Persian Gulf States: Abu Dhabi Turks and Caicos Islands Dubai Uganda Ras al Khaimah United Arab Republic Fujairah United Republic of Tanzania Ajman Upper Volta Sharjah Uruguay Umm al Venezuela Quaiwan Viet-Nam (South) Peru Virgin Islands of the United States (St. Philippines Croix, St. Thomas, St. John, etc.) Portuguese Guinea Wallis and Futuna Islands Portuguese Timor West Indies3 Qatar Yemen Rwanda Yugoslavia St. Helena (Including Ascension, Zaire (Republic of) Gough Island, and Tristan da Zambia Cunha) 2 The Pacific Islands administered by the United States of America include: Guam, American Samoa including Swain's Island, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands; the Caroline, Mariana and Marshall Islands. 3 Leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, British Virgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent. SECOND SCHEDULE Paragraph 5

(2)General Subject Matter Tariff Heading Number Superphosphates 31.03 (B) and 31.05 (C) Egg albumin 35.02 (A) Matches 36.06 Artificial sausage casings 39.01 (B), 39.02 (B), 39.03 (B)

(2), 39.04 (A), 39.05 (A), 39.06 (A), 39.07 (S) and 48.21 (E) Rubber tyres, tubes and tyre flaps 40.11 Leather 41.02 and 41.03 Woven fabrics of silk, waste silk or noil silk 50.09 and 50.10 Yarn of man-made fibres (continuous) 51.01 Woven fabrics of man-made fibres (continuous) 51.04 Metallised yarns 52.01 Woollen and worsted yarns 53.06 and 53.07 Woven fabric of sheep's or lambs' wool or of fine animal hair 53.11 Yarns of flax or ramie 54.03 and 54.04 Woven fabrics of flax or of ramie 54.05 Yarns of man-made fibres 56.05 and 56.06 (A) Woven fabrics of man-made fibres (discontinuous or waste) 56.07 Flock, engine cleaning waste and rovings containing wool or hair, of jute 57.03 Yarns of Jute 57.06 Woven fabrics of Jute 57.10 Floor coverings, other than cutpile carpets, containing more than 75 per cent by weight of Jute 58.02 (B)

(1)(a) and 58.02 (B)

(2)(a) Woven pile fabrics and chenille fabrics 58.04 Narrow woven fabrics exceeding 4½ ozin weight per square yard and containing more than 75 per cent by weight of Jute 58.05 (A)

(1), 58.05 (D)

(1)and 58.05 (F)

(1)(a) Felt and articles of felt, of jute 59.02 (A)

(1)59.02 (B)

(1)and 59.02 (C)

(1)Twine, cordage, ropes and cables, plaited or not 59.04 Certain coated or treated fabrics 59.07, 59.08, 59.09, 59.11 and 59.12 Elastic fabrics and trimmings consisting of textile materials combined with rubber threads 59.13 Wicks of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles 59.14 Transmission, conveyor or elevator belts or belting, of textile materials, whether or not strengthened with metal or other material 59.16 Textile fabrics and textile articles, of a kind commonly used in machinery or plant 59.17 Other made-up textiles—blankets, bed linen, towels, etc., sacks and bags 62.01, 62.02, 62.03, 62.04 and 62.05 Footwear 64.01, 64.02, 64.03 and 64.04 Springs (laminated) and leaves thereof, for vehicles 73.35 (A) Sparking plugs and parts thereof, of metal 85.08 (A) and 85.08 (B)

(1)Certain electric filament lamps 85.20 (A)

(2)(b) Mattress supports and certain other articles of bedding or similar furnishing 94.04 Brooms and brushes 96.01 and 96.02 Parts and accessories of vehicles 40.09 (A), 40.10 (A), 48.21 (K), 68.14 (A), 70.09 (B)

(1), 70.14 (A)

(2)(b), 70.14 (B)

(1), 73.25 (A), 73.29 (A), 73.35 (D)

(1), 83.01 (A)

(2), 83.02 (A), 84.06 (A), 84.08 (A), 84.10 (A)

(2), 84.10 (C) (1A), 84.11 (A), 84.18 (A), 84.21 (A), 84.22 (A)

(1), 84.22 (A)

(3), 84.59 (C)

(2), 84.61 (B), 84.63 (B)

(2), 84.64 (A), 85.01 (A)

(1), 85.01 (D)

(1), 85.02 (A), 85.04 (B)

(1), 85.08 (C)

(1), 85.09 (A), 85.15 (B), 85.15 (D)

(2), 85.18 (A), 85.19 (A), 85.24 (A), 85.26 (C), 90.23 (A), 90.24 (A), 90.27 (A), 90.28 (A), 90.29 (B), 92.11 (AI), 94.01 (A)

(1)and 94.01 (B)

(1). GIVEN under the Official Seal of the Government this 21st day of December, 1971. SEÁN Ó LOINSIGH, Taoiseach. EXPLANATORY NOTE. The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 331/3% below the full rate. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais