LegalizeS.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
1 amending act · 1967-06-20, S.I. No. 156/1967 - Imposition of Duties (No. 164) (Customs Duties and Form of Customs Ta…
- (a) "Agricultural tractor" means a tractor (within the meaning of Note 1 above) which is designed and constructed for use for agricultural purposes.
- (b) "Body balloon" means an assembly consisting of the back part of a body and any part or parts of a side or sides or of the roof or of both a side or sides and the roof.
- (c) "Chassis" includes the dashboard, scuttle-dash, windscreen, mudguards, lamps and, in the case of a vehicle which has not a body, other than a driver's seat, the driver's seat of the vehicle.
- (d) "Commercial vehicle" means a motor vehicle which is primarily designed and constructed for the transport of goods or materials and includes a hearse and an ambulance.
- (e) "Motor car" means a motor vehicle which is designed and constructed for the carriage of not more than nine persons (inclusive of the driver).
- (f) "Omnibus" means a motor vehicle which is designed and constructed for the carriage of more than nine persons (inclusive of the driver) whether for reward or otherwise.
6.—(a) In this Chapter the expression "knocked-down" is to be taken to apply only to a number of articles (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 are shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle (including a cycle (with or without a sidecar) of heading No. 87.09), a motor vehicle body, a motor vehicle chassis or a semi-trailer of heading No. 87.14 (A) (1) and to be imported for assembly in the State, provided that the degree of assembly to be undertaken in the State is of a character and to an extent for the time being approved by the Minister for Industry and Commerce.
- (b) Where a number of articles classified by virtue of paragraph (a) of this Note as "knocked-down" includes any article which if imported separately would be classified in heading No. 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) or 87.14 (D) (2), that article shall be chargeable with the duty that would apply if the article were imported separately and the value of that article shall not be reckoned in the computation of the total value of the articles on which duty is chargeable at the rate appropriate to articles classified as "knocked-down".
7.—In headings Nos. 87.12 (B) (1) and 87.12 (B) (2) minor components of the nature of lugs, fork ends, bridge pieces and the like incorporated solely for purposes of assembly do not affect classification in these headings.
Special Provision relating to Parts and Accessories of Motor Vehicles
Throughout this Schedule, where it is shown to the satisfaction of the Revenue Commissioners that an article (other than an article falling within heading No. 70.08(A), 73.35(A), 84.10(A), 84.10(C) (1), 84.22(A) (2), 84.63 (B) (1), 87.06 (A) or 87.06 (C)) which is chargeable with duty as a part or accessory of a motor vehicle is of a kind mainly used as a part or accessory of a motor vehicle but is being imported for use for some other purpose, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the article to be imported without payment of duty or, where that duty has been paid on importation, repay the duty.
| Section XVII | |
| CUSTOMS DUTIES | 87.01-87.03 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.01 Tractors (other than those falling within heading No. 87.07), whether or not fitted with power take-offs, winches or pulleys: | |
| (A) Agricultural tractors | — |
| (B) Track-laying tractors | — |
| (C) One or two-wheeled tractors | — |
| (D) Other: | |
| (1) Knocked-down | (d) |
| (2) Other— | |
| in respect of the body (if any) | (d) |
| in respect of the chassis | (d) |
| 87.02 Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No. 87.09): | |
| (A) Motor cars: | |
| (1) Knocked-down | (d) |
| (2) Other | |
| (a) Completely assembled motor cars which are of a value of not less than £1,300, and are suitable only for the carriage of persons or of persons and their personal luggage, and are of a type which is ordinarily kept for the personal use of the owner and members of his family or household | (d), (e) |
| (b) Other | |
| (i) Three-wheeled vehicles | (d) |
| (ii) Other | (d), (e) |
| (B) Omnibuses: | |
| (1) Knocked-down— | |
| in respect of the body | (d) |
| in respect of the chassis | (d) |
*Where alternative rates are shown, the rate applicable is whichever is the greater
| Section XVII | |
| 87.02-87.04 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.02 Motor vehicle, etc.—contd. | |
| (B) Omnibuses—contd. | |
| (2) Other: | |
| (a) Unused: | |
| (i) For the carriage of not more than 16 persons inclusive of the driver | (d), (e) |
| (ii) Other | (d) |
| (b) Used | (d) |
| (C) Dumpers designed solely for use in excavating and levelling operations | — |
| (D) Other: | |
| (1) Knocked-down: | |
| (a) Ambulances— | |
| in respect of the body | (d) |
| in respect of the chassis | (d) |
| (b) Other | (d) |
| (2) Other: | |
| (a) Three-wheeled vehicles | (d) |
| (b) Other | (d), (e) |
| 87.03 Special purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, snow ploughs, spraying lorries, crane lorries, search-light lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02: | |
| (A) Fire-engines and fire-escapes; road sweepers | — |
| (B) Other: | |
| (1) Knocked-down | (d) |
| (2) Other | (d) |
| 87.04 Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03: | |
| (A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.1, 87.02 and 87.03 as being free of duty | — |
| --- | --- |
| Section XVII | |
| CUSTOMS DUTIES | 87.04-87.05 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.04 Chassis fitted with engines, etc.—contd. | |
| (B) Other: | |
| (1) Knocked-down: | |
| (a) For omnibuses or ambulances | (d) |
| (b) Other | (d) |
| (2) Other | |
| (a) For motor cars, omnibuses or commercial vehicles (other than three-wheeled vehicles) | (d), (e) |
| (b) Other | (d) |
| 87.05 Bodies (including cabs), for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03: | |
| (A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty | — |
| (B) Other: | |
| (1) Knocked-down | (d) |
| (2) Other: | |
| (a) For motor cars (other than three-wheeled vehicles): | |
| (i) For the carriage of not more than 7 persons inclusive of the driver | (d), (e) |
| (ii) Other | (d) |
| (b) For omnibuses: | |
| (i) Unused | (d) |
| (ii) Used | (d) |
| (c) For commercial vehicles or tractors | (d) |
| (d) Other | (d) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XVII | |
| 87.06-87.07 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.06 Parts and accessories of the motor vehicles falling within heading No. 87.01, 87.02 or 87.03: | |
| (A) Windscreens, windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel | (a) |
| (B) Articles designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty | — |
| (C) Articles (other than parts of agricultural tractors falling within subheading (B) of this heading) the following: | (a) |
| Power take-off units | |
| Tanks for use with hydraulic pumps | |
| Sub-frames, stabilisers and other articles used in the fitting of tipping bodies or hydraulic lifting mechanisms to motor vehicles | |
| (D) Safety belts | — |
| (E) Other parts and accessories: | |
| (1) Body shells (other than one-piece mouldings,) completely or substantially assembled: | |
| (a) For motor cars (other than three-wheeled vehicles) | (d), (e) |
| (b) For omnibuses: | |
| (i) For the carriage of not more than 16 persons inclusive of the driver | (d), (e) |
| (ii) Other | (d) |
| (c) For commercial vehicles or tractors | (d) |
| (d) Other | (d) |
| (2) Body balloons for omnibuses | (d), (e) |
| (3) Body balloons for motor cars (other than three-wheeled vehicles) | (d), (e) |
| (4) Other : | |
| (a) Of bodies of omnibuses, tractors or commercial vehicles | (d) |
| (b) Other | (d) |
| 87.07 Works trucks, mechanically propelled, of the types used in factories or warehouses for short distance transport or handling of goods (for example, forklift trucks and platform trucks); tractors of the type used on railway station platforms; parts of the foregoing trucks and tractors | — |
| --- | --- |
| Section XVII | |
| CUSTOMS DUTIES | 87.08-87.12 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.08 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles: | |
| (A) Knocked-down | (d) |
| (B) Other | (d) |
| 87.09 Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds: | |
| (A) Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars : | |
| (1) Knocked-down | (d) |
| (2) Other : | |
| (a) With a side-car— | |
| in respect of the side-car | (d) |
| in respect of the cycles | (d) |
| (b) Without a side-car | (d) |
| (B) Side-cars of all kinds | (d) |
| 87.10 Cycles (including delivery tricycles), not motorised: | |
| (A) Completely or substantially assembled: | |
| (1) Of a type designed for used by invalids or infirm persons | — |
| (2) Other | (a) |
| (B) Other | The rates and licensing provisions that would apply if the constituent parts were imported separately |
| 87.11 Invalid carriages, fitted with means of mechanical propulsion (motorised or not) | — |
| 87.12 Parts and accessories of articles falling within heading No. 87.09, 87.10 or 87.11 | |
| (A) Of the articles of heading No. 87.09 | (d) |
| (B) Of the cycles of heading No. 87.10: | |
| (1)Assemblies of parts which comprise two or more of the following parts and one or more other parts, that is to say: | (a) |
| top tube, head tube, down tube, seat tube, chain stay, seat stay | |
| --- | --- |
| Section XV11 | |
| 87.12-87.14 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.12 Parts and accessories of cycles, etc.—contd. | |
| (B) Of cycles, not motorised—contd. | |
| (2) Assemblies which comprise only two or more of the six parts specifically mentioned in the next preceding subheading (1) | (a) |
| (3) Assemblies which comprise one or more of the following parts (not being assemblies falling within the next preceding subheading (1) or (2)), that is to say: | (a) |
| seat stay, chain stay, front fork blade, steering column | |
| (4) Seat stays, chain stays, front fork blades and steering columns not comprised in an assembly to which one of the preceding subheadings (1) to (3) applies | (a) |
| (5) Rear-reflectors | (a) |
| (6) Other | — |
| (C) Other | — |
| 87.13 Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof: | |
| (A) Baby carriages | (a) |
| (B) Invalid carriages (including those designed for the transport of invalid or infirm children) | — |
| 87.14 Other vehicles (including trailers) not mechanically propelled, and parts thereof: | |
| (A) Trailers designed for traction on a road by a mechanically propelled vehicle, including semi-trailers for articulated motor vehicles: | |
| (1) Semi-trailers, knocked-down, for articulated motor vehicles, if each is imported with the corresponding knocked-down tractor unit for such vehicle | (d) |
| (2) Other | (d) |
| (B) Bodies for the vehicles of subheading (A) of this heading | (d) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XVII | |
| CUSTOMS DUTIES | 87.14 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 87.14 Other vehicles, etc.—contd. | |
| (C) Chassis for the vehicles of subheading (A) of this heading | (d) |
| (D) Parts of the vehicles of subheading (A) of this heading: | |
| (1) Windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel | (a) |
| (2) Sub-frames, stabilisers and other parts designed for use in the fitting of tipping bodies or hydraulic lifting mechanisms | (a) |
| (3) Chassis frames of trailer caravans; chassis frames of agricultural trailers; assembled parts of such chassis frames | (d) |
| (4) Other: | |
| (a) Body parts | (d) |
| (b) Chassis parts: | |
| (i) Unassembled or assembled solely by welding, soldering or other like process | — |
| (ii) Other | (d) |
| (E) Watering carts | (a) |
| (F) Wheelbarrows and hand propelled carts, trucks and trollies, of iron or steel | (a) |
| (G) Other hand propelled vehicles | (a) |
| (H) Axles, axle boxes and axle arms | (a) |
| (IJ) Wire-spoked wheels of an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches nor more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch | (a) |
| (K) Other | — |
| --- | --- |
| Section XVII | |
| 88.01-88.05 | CUSTOMS DUTIES |
Chapter 88 AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS AND SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 88.01 Balloons and airships | — | Free | Free | Free |
| 88.02 Flying machines, gliders and kites; rotochutes | — | Free | Free | Free |
| 88.03 Parts of goods falling in heading No. 88.01 or 88.02 | — | Free | Free | Free |
| 88.04 Parachutes and parts thereof and accessories thereto | — | Free | Free | Free |
| 88.05 Catapults and similar aircraft launching gear; ground flying trainers; parts of any of the foregoing articles | — | Free | Free | Free |
| --- | --- | |||
| Section XVII | ||||
| CUSTOMS DUTIES | 89.01-89.05 |
Chapter 89 SHIPS, BOATS AND FLOATING STRUCTURES
Note
A hull, unfinished or incomplete vessel, assembled or unassembled, or a complete vessel, unassembled, is to be classified as a vessel of a particular kind if it has the essential character of a vessel of that kind. In other cases such goods are to be classified within heading No. 89.01.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 89.01 Ships, boats and other vessels not falling within any of the following headings of this Chapter | — | Free | Free | Free |
| 89.02 Tugs | — | Free | Free | Free |
| 89.03 Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks | — | Free | Free | Free |
| 89.04 Ships, boats and other vessels for breaking up | — | — | — | — |
| 89.05 Floating structures other than vessels (for example, coffer-dams, landing stages, buoys and beacons) | — | Free | Free | Free |
| --- | --- | |||
| Section XVIII | ||||
| 90 | CUSTOMS DUTIES |
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
Chapter 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; PARTS THEREOF
Notes
1.—This Chapter does not cover:
- (a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, falling within heading No. 40.14, of leather or of composition leather, falling within heading No. 42.04, or of textile material (heading No. 59.17);
- (b) Refractory goods of heading No. 69.03; laboratory, chemical or industrial wares of heading No. 69.09;
- (c) Glass mirrors, not optically worked, falling within heading No. 70.09, and mirrors of base metal or of precious metal, not being optical elements, falling within heading No. 83.12 or Chapter 71;
- (d) Goods falling within heading No. 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18;
- (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);
- (f) Pumps incorporating measuring devices, of heading No. 84.10; weight-operated counting and checking machinery, and separately imported weights for balances (heading No. 84.20); lifting and handling machinery of heading No. 84.22; fittings for adjusting work or tools on machine-tools, of heading No. 84.48, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); valves and other appliances of heading No. 84.61;
- (g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No. 85.09, and radio navigational aid or radar apparatus of heading No. 85.15;
- (h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (heading No. 92.11); magnetic sound-heads (heading No. 92.13);
- (ij) Articles of Chapter 97; or
- (k) Capacity measures, which are to be classified according to the material of which they are made.
2.—An incomplete or unfinished machine, appliance, instrument or apparatus is to be classified with the corresponding complete or finished machine, appliance, instrument or apparatus, provided it has the essential character of that complete or finished article.
3.—Subject to Notes 1 and 2 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows:
- (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings Nos. 84.65 and 85.28) are to be classified in that heading;
- (b) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus itself.
| Section XVIII | |
| CUSTOMS DUTIES | 90.01-90.02 |
4.—Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13.
5.—Measuring or checking optical instrumets, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.16, are to be classified in heading No. 90.16.
6.—Heading No. 90.28 is to be taken to apply, and apply only, to:
- (a) Instruments or apparatus for measuring or checking electrical quantities;
- (b) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled;
- (c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and
- (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.
7.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
8.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 90.01 Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material: | ||||
| (A) Ophthalmic lenses, corrective, other than contact lenses, being lenses of which the greatest diameter does not exceed 48 millimetres | (a) | 50% | 33½% | 33½% |
| (B) Other | — | Free | Free | Free |
| 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked: | ||||
| (A) Mounted lenses of a kind suitable for the photographic apparatus of heading No. 90.07 (A), 90.08 (A) or 90.09 (A) | — | 22½% | 22½% | 15% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XVIII | ||||
| 90.03-90.06 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 90.03 Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like; | ||||
| (A) For goggles | — | Free | Free | Free |
| (B) Other: | ||||
| (1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material: | ||||
| (a) Frames or mountings | (a) | 50% or 6s. each* | 331/3% or 4s. each* | 331/3% or 4s. each* |
| (b) Fronts | (a) | 50% or 4s. each* | 331/3% or 2s. 8d. each* | 331/3% or 2s. 8d. each* |
| (c) Rims (or mounts) for single eyepieces | (a) | 50% or 2s. each* | 331/3% or 1s. 4d. each* | 331/3% or 1s. 4d. each* |
| (d) Sides | (a) | 50% or 1s each* | 331/3% or 8d. each* | 331/3% or 8d. each* |
| (e) Other | (a) | 50% | 331/3% | 331/3% |
| (2) Other | — | Free | Free | Free |
| 90.04 Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other; | ||||
| (A) Goggles | — | Free | Free | Free |
| (B) Other: | ||||
| (1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material | (a) | 50% or 6s. each* | 331/3% or 4s. each* | 331/3% or 4s. each* |
| (2) Other | (a) | 50% | 331/3% | 331/3% |
| 90.05 Refracting telescopes (monocular and binocular), prismatic or not | — | Free | Free | Free |
| 90.06 Astronomical instruments (for example reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy | — | Free | Free | Free |
*Where alternatives rates are shown, the rate applicable is whichever is the greater.
| Section XVIII | |
| CUSTOMS DUTIES | 90.07-90.14 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 90.07 Photographic cameras; photographic flashlight apparatus: | |
| (A) Photographic cameras for roll film not exceeding 3 inches in width or for other film not exceeding 35 millimetres in width, excluding cameras for recording on microfilm | — |
| (B) Other | — |
| 90.08 Cinematographic cameras, projectors, sound recorder and sound reproducers; any combination of these articles: | |
| (A) Cinematographic cameras for film of a width of 16 millimetres or less and capable of being loaded with not more than 50 feet of such film | — |
| (B) Other | — |
| 90.09 Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers: | |
| (A) Photographic enlargers designed to accommodate a negative not exceeding 7½ square inches in superficial area | — |
| (B) Other | — |
| 90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this Chapter; photo-copying apparatus (contact type); spools or reels, for film; screens for projectors. | — |
| 90.11 Microscopes and diffraction apparatus, electron and proton | — |
| 90.12 Compound optical microscopes, whether or not provided with means for photographing or projecting the image | — |
| 90.13 Optical appliances and instruments (but not including lighting appliances other than search-lights or spot lights), not falling within any other heading of this Chapter | — |
| 90.14 Surveying (including photo-grammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders | — |
| --- | --- |
| Section XVIII | |
| 90.15-90.22 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 90.15 Balances of a sensitivity of five centigrammes or better, with or without their weights | — |
| 90.16 Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instruments, appliances and machines, not falling within any other heading of this Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors | — |
| 90.17 Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments) | — |
| 90.18 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including gas masks and similar respirators): | |
| (A) Surgical walking frames of iron, steel or aluminium | (a) |
| (B) Other | — |
| 90.19 Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids; splints and other fracture appliances: | |
| (A) Dentures, whole or part; metal bases (or plates) for dentures | (a) |
| (B) Surgical bed cradles of iron, steel or aluminium | (a) |
| (C) Other | — |
| 90.20 Apparatus based on the use of X-rays or of the radiations from radio-active substances (including radiography and radio-therapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like | — |
| 90.21 Instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses | — |
| 90.22 Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics) | — |
| --- | --- |
| Section XVIII | |
| CUSTOMS DUTIES | 90.23-90.27 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 90.23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments: | |
| (A) Thermometers suitable for use as parts of motor vehicles | (d) |
| (B) Other | — |
| 90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gasses, or for automatically controlling temperature, (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No. 90.14: | |
| (A) Instruments and apparatus suitable for use as parts of motor vehicles, (for example, fuel gauges, oil pressure gauges) | (d) |
| (B) Other | — |
| 90.25 Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes | — |
| 90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor: | |
| (A) Gas supply meters | (a) |
| (B) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than 100 Amperes of current | (a) |
| (C) Other | — |
| 90.27 Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No. 90.14); stroboscopes: | — |
| (A) Mileometers, revolution indicators and speed indicators suitable for use as parts of motor vehicles; taximeters | (d) |
| (B) Other | — |
| --- | --- |
| Section XVIII | |
| 90.28-90.29 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 90.28 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus: | |
| (A) Instruments and apparatus suitable for use as parts of motor vehicles | (d) |
| (B) Other | — |
| 90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No. 90.23, 90.24, 90.26, 90.27 or 90.28: | |
| (A) Parts of the electricity meters of heading No. 90.26 (B): | |
| (1) Comprising two or more components assembled by bolts, nuts or screws, but not including counting trains | (a) |
| (2) Other | — |
| (B) Parts of the articles falling within heading No. 90.23 (A), 90.24 (A), 90.27 (A) or 90.28 (A) | (d) |
| (C) Other | — |
| --- | --- |
| Section XVIII | |
| CUSTOMS DUTIES | 91.01-91.06 |
Chapter 91 CLOCKS AND WATCHES AND PARTS THEREOF
Notes
1.—For the purposes of headings Nos. 91.02 and 91.07, the expression "watch movements" means movements regulated by a balance-wheel and hairspring and not exceeding twelve millimetres in thickness measured with the plate and bridges.
2.—Headings Nos. 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not fitted, nor adapted to be fitted, with escapements (heading No. 84.08).
3.—This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), nor similar goods of artificial plastic materials (which are generally classified in heading No. 39.07). This Chapter also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or bearing balls. Clock or watch springs are to be classified as clock or watch parts (heading No. 91.11).
4.—Except as provided in Notes 2 and 3, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any other Chapter.
5.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 91.01 Pocket-watches, wrist-watches and other watches, including stop-watches: | ||||
| (A) Stop-watches | — | Free | Free | Free |
| (B) Other | — | 331/3% or £1 each* | 331/3% or £1 each* | 22 2/9% or 13s. 4d. each* |
| 91.02 Clocks with watch movements (excluding clocks of heading No. 91.03) | — | 50% | 50% | 331/3% |
| 91.03 Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels | — | 50% | 50% | 331/3% |
| 91.04 Other clocks | — | 50% | 50% | 331/3% |
| 91.05 Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time | — | Free | Free | Free |
| 91.06 Time switches with clock or watch movement (including secondary movement) or with synchronous motor | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XVIII | |
| 91.07-91.11 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 91.07 Watch movements (including stop-watch movements), assembled: | |
| (A) Movements suitable for articles capable of indicating the time of day | — |
| (B) Other | — |
| 91.08 Clock movements, assembled: | |
| (A) Movements suitable for articles capable of indicating the time of day | (a) |
| (B) Other | — |
| 91.09 Watch cases and parts of watch cases, including blanks thereof | (c) |
| 91.10 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof: | |
| (A) Cases suitable for articles capable of indicating the time of day and parts of such cases, being articles assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or combination of such processes | (a) |
| (B) Other | — |
| 91.11 Other clock and watch parts: | |
| (A) Assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or a combination of such processes: | |
| (1) For clocks | (a) |
| (2) For watches: | |
| (a) Assemblies which incorporate the front and back plates or which incorporate a plate and one or more bridges | — |
| (b) Other | (a) |
| (B) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XVIII | |
| CUSTOMS DUTIES | 92.01-92.06 |
Chapter 92 MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes
1.—This Chapter does not cover:
- (a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or not developed (Chapter 37);
- (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);
- (c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio receiver (heading No. 85.15);
- (d) Brushes (for cleaning musical instruments) falling within heading No. 96.02;
- (e) Toy instruments (heading No. 97.03); or
- (f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).
2.—For the purposes of this Chapter, an incomplete or unfinished instrument or apparatus is to be classified as the corresponding complete or finished article, provided it has the essential character of such a complete or finished article.
3.—Bows and sticks and similar devices used in playing the musical instruments of headings Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument.
4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 92.01 Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.02 Other string musical instruments | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.03 Pipe and reed organs, including harmoniums and the like | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.04 Accordions, concertinas and similar musical instruments; mouth organs | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.05 Other wind musical instruments | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets) | (a) | 331/3% | 22 2/9% | 22 2/9% |
| --- | --- | |||
| Section XVIII | ||||
| 92.07-92.11 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 92.07 Electro-magnetic, electrostatic, electronic and similar musical instruments (for example, pianos, organs, accordions) | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.08 Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boatswains' pipes): | ||||
| (A) Musical instruments: | ||||
| (1) Musical boxes suitable for domestic or household use, being representations of houses, cottages, castles or similar buildings or of round towers, (excluding articles of a religious character), of plaster of Paris, papier maché, or artificial plastic material | (a) | 60% | 60% | 40% |
| (2) Other, including musical boxes not falling within subheading (A) (1) of this heading | (a) | 331/3 | 22 2/9% | 22 2/9% |
| (B) Other | — | Free | Free | Free |
| 92.09 Musical instrument strings: | ||||
| (A) Catgut strings, excluding catgut strings bound with wire | — | Free | Free | Free |
| (B) Other | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.10 Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds: | ||||
| (A) Metronomes, tuning forks and pitch pipes of all kinds | — | Free | Free | Free |
| (B) Other | (a) | 331/3% | 22 2/9% | 22 2/9% |
| 92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic: | ||||
| (A) Gramophones and record players | (a) | 331/3% | 22 2/9% | 22 2/9% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XVIII | ||||
| CUSTOMS DUTIES | 92.12-92.13 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 92.12 Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording: | ||||
| (A) Gramophone records | (a) | 15% or 1s. 6d. each* | 15% or 1s. 6d. each* | 10% or 1s. each* |
| (B) Other | — | Free | Free | Free |
| 92.13 Other parts and accessories of apparatus falling within heading No. 92.11: | ||||
| (A) Parts and accessories of gramophones and record players | (a) | 331/3% | 22 2/9% | 22 2/9% |
| (B) Other | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XVIII | |
| 93.01-93.05 | CUSTOMS DUTIES |
SECTION XIX
ARMS AND AMMUNITION; PARTS THEREOF
Chapter 93 ARMS AND AMMUNITION; PARTS THEREOF
Notes
1.—This Chapter does not cover:
- (a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares);
- (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);
- (c) Armoured fighting vehicles (heading No. 87.08);
- (d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported with the firearm on which they are designed to be mounted (Chapter 90);
- (e) Bows, arrows, fencing foils or toys falling within Chapter 97; or
- (f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).
2.—For the purposes of this Chapter, incomplete or unfinished arms are to be classified with the corresponding complete or finished articles, provided they have the essential character of such complete or finished articles.
3.—In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15.
4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 93.01 Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor | — | Free | Free | Free |
| 93.02 Revolvers and pistols, being firearms | — | Free | Free | Free |
| 93.03 Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols) | — | Free | Free | Free |
| 93.04 Other firearms, including Very light pistols, pistols and revolvers for firing blank ammunition (only, line-throwing guns and the like:) | ||||
| (A) Sporting guns (including sporting rifles) | (c) | 60% | 60% | 40% |
| (B) Other | — | Free | Free | Free |
| 93.05 Arms of other descriptions, including air, spring and similar pistols, rifles and guns | — | Free | Free | Free |
| --- | --- | |||
| Section XVIII | ||||
| CUSTOMS DUTIES | 93.06-93.07 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 93.06 Parts of arms, including roughly sawn gum stock blocks and gun barrel blanks, but not including parts of side-arms: | ||||
| (A) Parts of the articles mentioned at heading No. 93.04 (A) | (c) | 60% | 60% | 40% |
| (B) Other | — | Free | Free | Free |
| 93.07 Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition: | ||||
| (A) Filled shot cartridges of a kind for use in shotguns | (a) | £1 10s. per hundred | £1 10s. per hundred | £1 10s. per hundred |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| SECTION XX | ||||
| 94 | CUSTOMS DUTIES |
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94 FURNITURE AND PARTS THEREOF; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS
Notes
1.—This Chapter does not cover:
- (a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62;
- (b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the constituent material (for example, in heading No. 44.27, 70.14 or 83.07);
- (c) Articles of stone or ceramic materials, used as chairs, seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);
- (d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling within heading No. 70.09;
- (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); and safes falling within heading No. 83.03;
- (f) Furniture specially designed as parts of refrigerators of heading No. 84.15; furniture specially designed for sewing machines (heading No. 84.41);
- (g) Furniture specially designed as parts of radio-gramophones, wireless sets or television sets (heading No. 85.15);
- (h) Dentists' spittoons falling within heading No. 90.17;
- (ij) Goods falling within Chapter 91 (for example, clocks and clock cases);
- (k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within heading No. 92.13; or
- (l) Toy furniture (heading No. 97.03), billiard tables and other furniture specially constructed for games (heading No. 97.04) or for conjuring tricks (heading No. 97.05).
2.—The references in headings Nos. 94.01 and 94.02 to chairs and other seats and in headings Nos. 94.02 and 94.03 to furniture are to be taken as not applying to articles which are not designed for placing on the floor or ground.
This provision is, however, to be taken not to apply to the following, even if they are designed to be fixed to the wall or to stand one on the other:
- (a) Kitchen cabinets and similar cupboards;
- (b) Folding seats and beds;
- (c) Unit bookcases and similar unit furniture.
3.—An article of furniture, whether or not comprising sheets, parts or fittings of glass, marble or other materials, imported unassembled, is to be treated as a single assembled article of furniture, provided that the parts are imported together.
4.—(a) In this Chapter references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone.
- (b) Goods described in heading No. 94.04, imported separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.
5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.
| Section XX | |
| CUSTOMS DUTIES | 94.01-94.02 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 94.01 Chairs and other seats, (other than those falling within heading No. 94.02), whether or not convertible into beds, and parts thereof: | |
| (A) Chairs and other seats: | |
| (1) For motor vehicles | (d) |
| (2) Outdoor seats and deck chairs of wood | (a) |
| (3) Seats and seating of the kind commonly known as tip-up chairs for cinemas and theatres | (a) |
| (4) Dual-purpose stool-steps of aluminium | (a) |
| (5) Other | (a) |
| (B) Parts: | |
| (1) Of the motor vehicle seats of subheading (A) (1) of this heading | (d) |
| (2) Of the articles of subheading (A) (2) of this heading, being parts of wood | (a) |
| (3) Standards for the articles of subheading (A) (3) of this heading | (a) |
| (4) Seat bottoms and seat bottom frames for the articles of subheading (A) (3) of this heading | (a) |
| (5) Stiles, treads, rungs and feet, of aluminium, for the articles of subheading (A) (4) of this heading | (a) |
| (6) Other: | |
| (a) Of metal or wood | (a) |
| (b) Of other materials | — |
| 94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles: | |
| (A) Bedsteads, chairs, medical instrument tables and medical dressing tables, stools, seats, couches, cupboards, lockers, leg rests and wheeled stretchers, of metal | (a) |
| (B) Other furniture | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XX | |
| 94.02-94.04 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 94.02 Medical, dental, etc., furniture—contd. | |
| (C) Parts: | |
| (1) Of the goods of subheading (A) of this heading, of metal | (a) |
| (2) Other | — |
| 94.03 Other furniture and parts thereof: | |
| (A) Bedsteads | (a) |
| (B) Stands for carrycots | (a) |
| (C) Other furniture: | |
| (1) Of wood: | |
| (a) Outdoor tables; easels; display stands; boots racks; ornamental tubs; showcases and similar shop equipment | (a) |
| (b) Other | (a) |
| (2) Of metal: | |
| (a) Fireside companion sets and stands therefor | (a) |
| (b) Tables; cupboards; food wagons; lockers; screens (including draught or bed screens); guards; filing cabinets, racks and shelving, for commercial, office or library use; commercial display stands | (a) |
| (c) Other | — |
| (3) Of sheets or plate glass | (a) |
| (4) Other | — |
| (D) Parts: | |
| (1) Of metal or wood | (a) |
| (2) Of other materials | — |
| 94.04 Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered, (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows): | |
| (A) Mattress supports | (a) |
| --- | --- |
| Section XX | |
| CUSTOMS DUTIES | 94.04 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 94.04 Mattress supports, etc.—contd. | |
| (B) Mattresses: | |
| (1) Of rubber | — |
| (2) Other | (a) |
| (C) Pouffes | (a) |
| (D) Cushions of expanded, foam or sponge material which is polyurethane | (a) |
| (E) Filled quilts and eiderdowns | (a) |
| (F) Other: | |
| (1) Articles of bedding | (a) |
| (2) Other | — |
| --- | --- |
| Section XX | |
| 95.01-95.02 | CUSTOMS DUTIES |
Chapter 95 ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Note
This Chapter does not cover:
- (a) Articles falling within Chapter 66 (for example, parts of umbrellas, walking-sticks);
- (b) Fans or hand screens, non-mechanical (heading No. 67.05);
- (c) Articles falling within Chapter 71 (for example, imitation jewellery);
- (d) Cutlery or other articles falling within Chapter 82, whether or not having handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separate handles or other parts: of such articles;
- (e) Articles falling within Chapter 90 (for example, spectacle frames);
- (f) Articles falling within Chapter 91 (for example, clock or watch cases);
- (g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof);
- (h) Articles falling within Chapter 93 (arms and parts thereof);
- (ij) Articles falling within Chapter 94 (furniture and parts thereof);
- (k) Brushes, powder puffs or other articles falling within Chapter 96;
- (l) Articles falling within Chapter 97 (toys, games and sports requisites);
- (m) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes, combs); or
- (n) Collectors' pieces or antiques (Chapter 99).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 95.01 Worked tortoise-shell and articles of tortoise-shell: | ||||
| (A) Rosaries and assemblies of beads for rosaries | (a) | 75% or 1½d. per length of ten beads or fraction of ten beads* | 75% or 1½d. per length of ten beads or fraction of ten beads* | 50% or 1d. per length of ten beads or fraction of ten beads* |
| (B) Other | — | Free | Free | Free |
| 95.02 Worked mother of pearl and articles of mother of pearl: | ||||
| (A) Rosaries and assemblies of beads for rosaries | (a) | 75% or 1½d. per length of ten beads or fraction of ten beads* | 75% or 1½d. per length of ten beads or fraction of ten beads* | 50% or 1d. per length of ten beads or fraction of ten beads* |
| (B) Other | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XX | |
| CUSTOMS DUTIES | 95.03-95.06 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 95.03 Worked ivory and articles of ivory: | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Other | — |
| 95.04 Worked bone (excluding whalebone) and articles of bone (excluding whalebone): | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Other | — |
| 95.05 Worked horn, coral (natural or agglomerated) and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material: | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Other | — |
| 95.06 Worked vegetable carving material (for example, corozo) and articles of vegetable carving material: | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XX | |
| 95.07-95.08 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 95.07 Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances: | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Other | — |
| 95.08 Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin (except gelatin falling within heading No. 35.03) and articles of unhardened gelatin: | |
| (A)Articles for personal or domestic use which are made of wax, the following: | (c) |
| Cake decorations | |
| Artificial flowers | |
| Wreaths | |
| (B) Worked, unhardened gelatin | (a) |
| (C) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XX | |
| CUSTOMS DUTIES | 96.01-96.06 |
Chapter 96 BROOMS, BRUSHES, FEATHER DUSTERS, POWDER-PUFFS AND SIEVES
Notes
1.—This Chapter does not cover:
- (a) Articles falling within Chapter 71;
- (b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within heading No. 90.17; or
- (c) Toys (Chapter 97).
2.—In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as glueing or coating the butts, or trimming to shape at the top, to render them ready for such incorporation.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 96.01 Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles | (a) | 75% | 50% | 50% |
| 96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops: | ||||
| (A) Brooms and brushes; mops: | ||||
| (1) Brushes of a kind used as parts of machines | — | Free | Free | Free |
| (2) Other | (a) | 75% | 50% | 50% |
| (B) Paint rollers; squeegees (not being roller squeegees) | — | Free | Free | Free |
| 96.03 Prepared knots and tufts for broom or brush making | (a) | 50% | 331/3% | 331/3% |
| 96.04 Feather dusters | — | Free | Free | Free |
| 96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material: | ||||
| (A) Of woven textile fabric | (a) | 50% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| 96.06 Hand sieves and hand riddles, of any material: | ||||
| (A) With metal mesh | (a) | 331/3% | 331/3% | 33½% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XX | ||||
| 97 | CUSTOMS DUTIES |
Chapter 97 TOYS, GAMES AND SPORTS REQUISITES; PARTS THEREOF
Notes
1.—This Chapter does not cover:
- (a) Christmas tree candles (heading No. 34.06);
- (b) Fireworks or other pyrotechnic articles falling within heading No. 36.05;
- (c) Yarns, monofil, cords or gut and the like for fishing, cut to length but not made up into fishing lines, falling within Chapter 39, heading No. 42.06 or Section XI;
- (d) Sports bags or other containers of heading No. 42.02 or 43.03;
- (e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61;
- (f) Textile flags or bunting, or sails for boats or land craft, falling within Chapter 62;
- (g) Sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like, falling within Chapter 64, or sports headgear falling within Chapter 65;
- (h) Climbing sticks, whips, riding crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);
- (ij) Unmounted glass eyes for dolls or other toys, falling within heading No. 70.19;
- (k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);
- (l) Articles falling within heading No. 83.11;
- (m) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII;
- (n) Children's cycles fitted with ball bearings and in the normal form of adults' cycles (heading No. 87.10);
- (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
- (p) Spectacles, goggles and the like, for sports and outdoor games (heading No. 90.04);
- (q) Decoy calls and whistles (heading No. 92.08);
- (r) Arms or other articles of Chapter 93; or
- (s) Racquet strings, tents or other camping goods, or gloves (classified, in general, according to the material of which they are made).
2.—The headings of this Chapter are to be taken to include articles in which pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents.
3.—In heading No. 97.02 the term "dolls" is to be taken to apply only to such articles as are representations of human beings.
4.—An incomplete or unfinished article is to be classified with the corresponding complete or finished article, provided it has the essential character of that complete or finished article.
5.—Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles.
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