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

Type Statutory Instrument

Publication 1962-11-06

Last updated 1967-06-20

State In force superseded text

Text As published

Source Irish Statute Book

articles 24

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…

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	Section XX
CUSTOMS DUTIES	97.01-97.03

---	---
Tariff Heading	Licensing Provision
Full	Preferential
97.01 Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push chairs:
(A) Flat back tricycles, scooters, and parts (other than wheels) of such toys, of metal	(c)
(B) Dolls' prams and parts (other than wheels) thereof	(a)
(C) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch	(a)
(D) Other:
(1) Of wood	(a)
(2) Other	—
97.02 Dolls:
(A) Dolls	(a)
(B) Parts and accessories	(a)
97.03 Other toys; working models of a kind used for recreational purposes:
(A) Wheelbarrows of metal	(c)
(B) Balloons	(c)
(C) Toy handbags	(a)
(D) Toys of wood of a value exceeding 1s. 3d. each	(a)
(E) Toys of rubber or of artificial plastic material:
(1) Soft toys	(c)
(2) Other	(c)

*Where alternative rates are shown, the rate applicable is whichever is the greater.


Section XX
97.03-97.05	CUSTOMS DUTIES

---	---
Tariff Heading	Licensing Provision
Full	Preferential
97.03 Other toys, etc.—contd.
(F) Other toys; working models of a kind used for recreational purposes:
(1) Soft toys of a value exceeding 1s. 3d. each	(a)
(2) Other	—
(G) Parts:
(1) Of the toys of subheadings (A), (C) and (E) of this heading, of metal (other than wheels), of rubber or of artificial plastic material	(c)
(2) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch	(a)
(3) Other	—
97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites):
(A) Playing cards	(a)
(B) Tables (including coin or disc-operated tables) for billiards and such games; tables with inlaid tops in the form of playing boards for chess, draughts or the like	(a)
(C) Other	(a)
97.05 Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefore):
(A) Christmas crackers	(a)
(B) Filled Christmas stockings, snowballs, and similar articles	(a)
(C) Figures for Nativity scenes (cribs), of plaster of paris, papier maché or a combination of plaster of paris and papier maché	(a)
(D) Other	—

*Where alternative rates are shown, the rate applicable is whichever is the greater.


	Section XX
CUSTOMS DUTIES	97.06

---	---
Tariff Heading	Licensing Provision
Full	Preferential
97.06 Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No. 97.04):
(A) Footballs the covers of which are made of leather; football covers of leather	(a)
(B) Tennis balls	(a)
(C) Golf balls	—
(D) Racquets and unstrung racquet frames; bends for use in the manufacture of racquets	(a)
(E) Parts of wood of the goods of subheading (D) of this heading	(a)
(F) Hockey sticks; cricket bats of a length of not less than twenty-nine inches; parts of wood of such articles	(a)
(G) Other parts of the goods of subheadings (D) and (F) of this heading	—
(H) Cricket stumps of a length exceeding twenty inches; bails for cricket stumps	(a)
(IJ) Net posts for use in the games of lawn tennis, badminton or similar games	(a)
(K) Machines for marking out tennis courts, playing pitches, running tracks or the like	(a)
(L) Golf clubs; golf club shafts fitted with grips; golf club heads of metal which have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing; golf club heads of wood which have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing and polishing	(a)
(M) Presses for racquets, of wood	(a)
(N) Equipment for children's playgrounds	—
(O) Other articles	(a)
(P) Parts of the goods of subheadings (IJ), (M) and (O) of this heading and parts of golf clubs not falling within subheading (L) of this heading	—

---	---
Section XX
97.07-97.08	CUSTOMS DUTIES

---	---
Tariff Heading	Licensing Provision
Full	Preferential
97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy "birds", lark mirrors and similar hunting or shooting requisites:
(A) Fishing rods	(c)
(B) Sections of fishing rods	(c)
(C) Fish hooks (other than hooks with gut attached), split rings and swivels; blanks for fishing rods	—
(D) Parts of fishing rods not falling within subheading (B) or (C) of this heading	(c)
(E) Fishing reels, other than reels of wood	(a)
(F) Other articles of fishing tackle; fish landing nets	(c)
(G) Other	—
97.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, traveling menageries and travelling theatres:
(A) Roundabouts, swings, shooting galleries and other fairground amusements, but not including auxiliary equipment of a kind which, if imported separately, would fall to be classified elsewhere	—
(B) Other	The rates and licensing provisions that would apply to the different articles if imported separately

*Where alternative rates are shown, the rate applicable is whichever is the greater.


	Section XX
CUSTOMS DUTIES	98.01-98.02

Chapter 98 MISCELLANEOUS MANUFACTURED ARTICLES

NOTES

1.—This Chapter does not cover:

(a) Eyebrow and other cosmetic pencils (heading No. 33.06);

(b) Buttons, studs, cuff-links or other articles of a kind described in heading No. 98.01 or 98.12, if made wholly or partly of precious metal or rolled precious metal (subject to the provisions of Note 2 (a) to Chapter 71) or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71);

(c) 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);

(d) Mathematical drawing pens (heading No. 90.16); or

(e) Toys falling within Chapter 97.

2.—Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (natural, synthetic or reconstructed).

3.—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.

4.—Filled slats for use in the manufacture of pencils, crayons or other articles of heading No. 98.05 are to be taken to fall within that heading and each such slat shall be deemed to consist of a number of articles equal to the number of slips or leads in the slat and duty shall be charged thereon accordingly.


Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	Rate of Duty
Full	Preferential	Special Preferential
98.01 Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles:
(A) Uncovered buttons, other than buttons of stone, metal, leather, mother of pearl, fresh water shell or sea shell	(a)	75% or 1s. 6d. per gross*	75% or 1s. 6d. per gross*	75% or 1s. 6d. per gross*
(B) Button blanks, other than blanks of stone, metal, leather, mother of pearl, fresh water shell or sea shell	(a)	75% or 1s. 6d. per gross*	50% or 1s. per gross*	50% or 1s per gross*
(C) Other	—	Free	Free	Free
98.02 Slide fasteners and parts thereof:
(A) Slide fasteners	(a)	60% or 1½d. per inch or part of an inch of the length*	60% or 1½d. per inch or part of an inch of the length*	40% or 1d. per inch or part of an inch of the length*

*Where alternative rates are shown, the rate applicable is whichever is the greater.


Section XX
98.02-98.04	CUSTOMS DUTIES

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Tariff Heading	Licensing Provision
Full	Preferential
98.02 Slide fasteners and parts thereof—contd.
(B) Parts of slide fasteners:
(1) Consisting of a double row or chain of scoops, teeth or continuous spiral mounted on many material	(a)
(2) Consisting of a single row or chain of scoops, teeth or continuous spiral mounted on any material	(a)
(3) Unmounted scoops, teeth or continuous spiral	(a)
(4) Other	—
98.03 Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fittings thereof, other than those falling within heading No. 98.04 or 98.05:
(A) Fountain pens; ball point pens and pencils, whether or not containing ink reservoirs	(c)
(B) Parts of the goods of subheading (A) of this heading:
(1) Barrels	(c)
(2) Refills and assemblies of parts of refills for ball point pens and pencils	(c)
(3) Other:
(a) Of artificial plastic material	(c)
(b) Other	—
(C) Pen-handle sticks of wood, enamelled, lacquered or varnished	(a)
(D) Propelling pencils and sliding pencils	—
(E) Other	—
98.04 Pen nibs and nib points	—

*Where alternative rates are shown, the rate applicable is whichever is the greater.


	Section XX
CUSTOMS DUTIES	98.05-98.08

---	---
Tariff Heading	Licensing Provision
Full	Preferential
98.05 Pencils (other than pencils of heading No. 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards chalks:
(A) Pencils:
(1) Of a length (including any accessories or fittings) of 8 inches or less	(a)
(2) Of a length (including any accessories or fittings) of more than 8 inches	(a)
(B) Leads for propelling and sliding pencils	—
(C) Crayons, pastels, writing and drawing chalks and tailors' chalks (excluding those produced by a casting process, if not made on a wax basis):
(1) Of a length (including any accessories or fittings) of 8 inches or less	(a)
(2) Of a length (including any accessories or fittings) of more than 8 inches	(a)
(D) Other	—
98.06 Slates and boards, with writing or drawing surfaces, whether framed or not:	—
98.07 Date, sealing and similar stamps, designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks:
(A) Date stamps and marking stamps wholly or partly of rubber	(a)
(B) Other	—
98.08 Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes:
(A) Typewriter and similar ribbons, whether or not on spools:

*Where alternative rates are shown, the rate applicable is whichever is the greater.


Section XX
98.08-98.11	CUSTOMS DUTIES

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Tariff Heading	Licensing Provision
Full	Preferential
98.08 Typewriter and similar ribbons, etc.—contd.
(A) Typewriter, etc., ribbons—contd.
(1) Of a width not exceeding 3 inches	(a)
(2) Of a width exceeding 3 inches	(a)
(B) Ink-pads, with or without boxes	—
98.09 Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing:
(A) Copying pastes with a basis of gelatin, whether or not on a paper or textile backing:
(1) Containing sugar or any other sweetening matter	—
(2) Other	—
(B) Other	—
98.10 Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks:
(A) Lighters, whether complete or incomplete, and bodies thereof	(c)
(B) Parts, not being bodies	(c)
98.11 Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof:
(A) Smoking pipes of wood	(a)

*Where alternative rates are shown, the rate applicable is whichever is the greater.


	Section XX
CUSTOMS DUTIES	98.11-98.16

---	---
Tariff Heading	Licensing Provision
Full	Preferential
98.11 Smoking pipes, etc.—contd.
(B) Parts of wood of smoking pipes:
(1) Roughly shaped blocks of wood or root; pipe bowls which are neither polished nor stained and which are not bored in the stem to an extent greater than 3/16 inch in diameter	—
(2) Other	(a)
(C) Other	—
98.12 Combs, hair-slides and the like:
(A) For personal use or adornment	(a)
(B) Other	—
98.13 Corset busks and similar supports for articles of apparel or clothing accessories	—
98.14 Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor	(c)
98.15 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners:
(A) Portable vacuum flasks for containing food or drink	(a)
(B) Other	—
98.16 Tailors' dummies and other lay figures; automata and other animated displays of a kind used for shop window dressing	—

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Section XXI
99.01-99.06	CUSTOMS DUTIES

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Chapter 99 WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Notes

1.—This Chapter does not cover:

(a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined (heading No. 49.07);

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 59.12); or

2.—For the purposes of heading No. 99.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.

3.—Heading No. 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4.— (a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever of those headings is appropriate and not in any other heading of the Schedule.

(b) Heading No. 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this Chapter.

5.—Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.


Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	Rate of Duty
Full	Preferential	Special Preferential
99.01 Paintings, drawings and pastels, executed entirely by hand, (other than industrial drawings falling within heading No. 49.06 and other than hand-painted or hand-decorated manufactured articles)	—	Free	Free	Free
99.02 Original engravings, prints and lithographs	—	Free	Free	Free
99.03 Original sculptures and statuary, in any material	—	Free	Free	Free
99.04 Postage, revenue and similar stamps (including stamp-postmarks and franked envelopes, lettercards and the like), used, or if unused not of current or new issue in the country to which they are destined	—	Free	Free	Free
99.05 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest	—	Free	Free	Free
99.06 Antiques of an age exceeding one hundred years	—	—	—	—

GIVEN under the Official Seal of the Government, this 6th day of November, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The main effects of the Order are :—

(i) to prescribe a form of customs tariff (as set out in the first column of the Schedule to the Order) for use in classifying goods for customs purposes. The classification of goods in the tariff is based on the internationally agreed Brussels Nomenclature prescribed by the Convention on Nomenclature for the Classification of Goods in Customs Tariffs; and

(ii) to revoke all existing customs duties (other than those on tobacco, beer, spirits, hydrocarbon oils and wine) and to re-impose the duties, with certain modifications, in accordance with the Nomenclature classification.

The Order comes into operation on the 1st January, 1963.

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