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

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.

2.

3.

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.

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.

• (b) Subject to subparagraph (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 (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.

• (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 (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.

• (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 (c) of this paragraph.

• (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.

• (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.

• (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.

7.

8.

9.

10.

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) (b) (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%

11.

12.

13.

14.

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—

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

• (i) fresh fruit,

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

• (iii) natural spa waters,

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

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

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

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

• (e) goods mentioned in the first column of the Schedule at tariff heading numbers 30.03 (E), 38.11 and 38.19 (E),

• (f) glue and size,

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

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

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

• (j) gasket cement, and

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

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

• (a) if the 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—

• (i) in case the weight of the package does not exceed two pounds, twopence, and

• (ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package,

• (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—

• (i) in case the contents of the package do not exceed two pints, twopence, and

• (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—

• (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

• (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—

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

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

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

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

• (7) For the purposes of this paragraph—

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

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

• (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.

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

• (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

• (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 :

• (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;

• (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.

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.

18.

19.

20.

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

• (b) clothing accessories,

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

21.

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.

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.

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—

• (a) the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920,

• (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),

• (c) the duty of customs imposed by subsection (2) of section 19 of the Finance Act, 1926 ,

• (d) the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931),

• (e) the duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932),

• (f) the duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935),

• (g) the duties of customs imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), or

• (h) the duties of customs imposed by section 3 of the Finance Act, 1962 (No. 15 of 1962).

24.

SCHEDULE

LIST OF SECTION AND CHAPTER TITLES

SECTION I

Live Animals; Animal Products

Chapter	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	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	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	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 :

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

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

• (c) When goods cannot be classified by reference to (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	Rate of Duty	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	(b)	£3 per head	£3 per head	Nil
01.03 Live swine	(b)	5s. per head	5s. per head	Nil
01.04 Live sheep and goats:
(A) Sheep	(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	(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 :

• (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;

• (b) Guts, bladders or stomachs of animals (heading No. 05.05) and animal blood of heading No. 05.15; or

• (c) Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15).

Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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	(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	Rate of Duty	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	(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	(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:

• (a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06);

• (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

• (c) Caviar or caviar substitutes (heading No. 16.04).

Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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	Rate of Duty	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	(b)	£3 per cwt.	£2 5s. per cwt.	£2 5s. per cwt.
04.06 Natural honey	(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:

• (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

• (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);

• (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

• (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	Rate of Duty	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	(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	Rate of Duty	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	Rate of Duty	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	(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	Rate of Duty	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	(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	(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	Rate of Duty	Rate of Duty
Full	Preferential	Special Preferential
07.01 Vegetables, fresh or chilled:
(A) Potatoes	(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	(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	(b)	1s. per lb.	8d. per lb.	8d. per lb.
(E) Cucumbers and gherkins	(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	(b)	3d. per lb.	2d. per lb.	2d. per lb.
(H) Onions and shallots	—	Free	Free	Free
(IJ) Other	(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	Rate of Duty	Rate of Duty
Full	Preferential	Special Preferential
07.02 Vegetables (whether or not cooked), preserved by freezing	(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	(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	(b)	1s. per lb.	8d. per lb.	8d. per lb.
07.05 Dried leguminous vegetables, shelled, whether or not skinned or split:
(A) Peas	(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	(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	Rate of Duty	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:
(a) Imported on or after any 1st day of September and on or before the next following 24th day of October	(b)	5d. per lb. plus 1d. per lb.	5d. per lb. plus 1d. per lb.	1d. per lb.
(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	Rate of Duty	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	(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	(b)	1d. per lb.	1d. per lb.	1d. per lb.
(B) Pears	(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	(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	(b)	1d. per lb.	1d. per lb.	Nil
(C) Other	—	Free	Free	Free
08.08 Berries, fresh:
(A) Currants and gooseberries	(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	(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	(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	(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	Rate of Duty	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