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…
Chapter 9 COFFEE, TEA, MATÉ AND SPICES
Notes
1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:
- (a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading;
- (b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.
The addition of other substances to the mixtures referred to in paragraph (a) or (b) above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.
2.—This Chapter does not cover:
- (a) Capsicum grossum (sweet capsicum), unground (Chapter 7); or
- (b) Pepper of the variety Cubeba officinalis Miquel or Piper cubeba (heading No. 12.07).
Special Provision relating to the Duty on Tea (heading No. 09.02)
The preferential rates apply only in respect of tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin.
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion: | ||||
| (A) Coffee; coffee husks and skins | — | Free | Free | Free |
| (B) Coffee substitutes: | ||||
| (1) Sweetened | (a) | 37½% plus 2½d. per lb. | 25% plus 2½d. per lb. | 25% plus 2½d. per lb. |
| (2) Other | (a) | 37½% | 25% | 25% |
| 09.02 Tea | — | 2d per lb. | Nil | Nil |
| 09.03 Maté | — | Free | Free | Free |
| 09.04 Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta: | ||||
| (A) Ground | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 09.05 Vanilla | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| CUSTOMS DUTIES | 09.06-09.10 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 09.06 Cinnamon and cinnamon-tree flowers: | ||||
| (A) Ground | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 09.07 Cloves (whole fruit, cloves and stems): | ||||
| (A) Ground | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 09.08 Nutmeg, mace and cardamoms: | ||||
| (A) Nutmeg and mace, ground; ground mixtures containing nutmeg or mace | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper: | ||||
| (A) Seeds of caraway, ground; ground mixtures containing seeds of caraway | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 09.10 Thyme, saffron and bay leaves; other spices: | ||||
| (A) Bay leaves, ginger and cassia bark, ground; ground mixtures containing bay leaves, ginger, cassia bark or any spice falling within heading No. 09.04 (A), 09.06 (A), 09.07 (A), 09.08 (A), or 09.09 (A) | (a) | 6d. per lb. | 6d. per lb. | 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| 10.01-10.07 | CUSTOMS DUTIES |
Chapter 10 CEREALS
Note
Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 10.01 Wheat and meslin (mixed wheat and rye) | — | Free | Free | Free |
| 10.02 Rye | — | Free | Free | Free |
| 10.03 Barley | — | Free | Free | Free |
| 10.04 Oats | — | Free | Free | Free |
| 10.05 Maize | — | Free | Free | Free |
| 10.06 Rice | — | Free | Free | Free |
| 10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| CUSTOMS DUTIES | 11.01-11.09 |
Chapter 11 PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTIN; INULIN
Note
This Chapter does not cover:
- (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);
- (b) Flours modified (for example by heat-treatment) for infant's food or for dietetic purposes (heading No. 19.02). Flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in the present Chapter;
- (c) Corn flakes and other products falling within heading No. 19.05;
- (d) Pharmaceutical products (Chapter 30); or
- (e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 11.01 Cereal flours | — | Free | Free | Free |
| 11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground | — | Free | Free | Free |
| 11.03 Flours of the leguminous vegetables falling within heading No. 07.05 | — | Free | Free | Free |
| 11.04 Flours of the fruits falling within any heading in Chapter 8: | ||||
| (A) Flours of nuts: | ||||
| (1) Ground almonds | (a) | 331/3% plus 10% | 331/3% plus 10% | 331/3% plus 62/3% |
| (2) Other | — | 10% | 10% | 62/3% |
| (B) Other | — | Free | Free | Free |
| 11.05 Flour, meal and flakes of potato | (b) | 1s. per lb. | 8d. per lb. | 8d. per lb. |
| 11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06: | ||||
| (A) Flour of sago, manioc, arrowroot | — | 3s. per cwt. | 3s. per cwt. | 3s. per cwt. |
| (B) Other | (b) | 1s. per lb. | 8d. per lb. | 8d. per lb. |
| 11.07 Malt, roasted or not | — | Free | Free | Free |
| 11.08 Starches; inulin: | ||||
| (A) Starches | — | 3s. per cwt. | 3s. per cwt. | 3s. per cwt. |
| (B) Inulin | — | Free | Free | Free |
| 11.09 Gluten and gluten flour, roasted or not | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| 12.01-12.10 | CUSTOMS DUTIES |
Chapter 12 OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER
Notes
1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20).
2.—(i) Subject to paragraph (ii) below, heading No. 12.03 is to be taken to apply, inter alia, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines.
- (ii) Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07.
3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, byssop, all species of mint, rosemary, rue, sage and wormwood.
Heading No. 12.07 is, however, to be taken not to apply to:
- (a) Oil seeds and oleaginous fruit (heading No. 12.01);
- (b) Medicaments falling within Chapter 30;
- (c) Perfumery or toilet preparations falling within Chapter 33; or
- (d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 12.01 Oil seeds and oleaginous fruit, whole or broken | — | Free | Free | Free |
| 12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour) | — | Free | Free | Free |
| 12.03 Seeds, fruit and spores, of a kind used for sowing | — | Free | Free | Free |
| 12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane | — | Free | Free | Free |
| 12.05 Chicory roots, fresh or dried, whole or cut, unroasted | — | Free | Free | Free |
| 12.06 Hop cones and lupulin | — | Free | Free | Free |
| 12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered | — | Free | Free | Free |
| 12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading | — | Free | Free | Free |
| 12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared | — | Free | Free | Free |
| 12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| CUSTOMS DUTIES | 13.01-13.03 |
Chapter 13 RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
Heading No. 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to:
- (a) Liquorice extract containing more than ten per cent. by weight of sugar or when put up as confectionery (heading No. 17.04);
- (b) Malt extract (heading No. 19.01);
- (c) Extracts of coffee, tea or maté (heading No. 21.02);
- (d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);
- (e) Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);
- (f) Medicaments falling within heading No. 30.03;
- (g) Tanning or dyeing extract (heading No. 32.01 or 32.04);
- (h) Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or
- (ij) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).
| Tariff Heading | Licencing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning | — | Free | Free | Free |
| 13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams | — | Free | Free | Free |
| 13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products: | ||||
| (A) Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink | (a) | 37½% | 25% | 25% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section II | ||||
| 14.01-14.05 | CUSTOMS DUTIES |
Chapter 14 VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1.—This Chapter does not cover vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles (Section XI).
2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).
3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).
4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark) | — | Free | Free | Free |
| 14.02 Vegetable materials, whether or not put up in a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass) | — | Free | Free | Free |
| 14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks | — | Free | Free | Free |
| 14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom) | — | Free | Free | Free |
| 14.05 Vegetable products not elsewhere specified or included | — | Free | Free | Free |
| --- | --- | |||
| Section III | ||||
| CUSTOMS DUTIES | 15.01-15.06 |
SECTION III
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
Chapter 15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
Notes
1.—This Chapter does not cover:
- (a) Unrendered pig fat or unrendered poultry fat (heading No. 02.05);
- (b) Cocoa butter (heading No. 18.04);
- (c) Greaves (heading No. 23.01); oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04);
- (d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or
- (e) Factice derived from oils (heading No. 40.02).
2.—Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 15.01 Lard and other rendered pig fat; rendered poultry fat | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| 15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats: | ||||
| (A) Tallow (including "premier jus") | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (B) Other | — | Free | Free | Free |
| 15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way: | ||||
| (A) Tallow oil | — | Free | Free | Free |
| (B) Other | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| 15.04 Fats and oils, of fish and marine mammals, whether or not refined: | ||||
| (A) Rendered or refined fats (including oils in solid form) of marine mammals | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (B) Other | — | Free | Free | Free |
| 15.05 Wool grease and fatty substances derived therefrom (including lanolin) | — | Free | Free | Free |
| 15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste): | ||||
| (A) Rendered or refined fats (including oils in solid form) | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section III | ||||
| 15.07-15.17 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified: | ||||
| (A) Palm oil, unbleached or unrefined; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil | — | Free | Free | Free |
| (B) Other | (a) | 50% | 50% | 331/3% |
| 15.08 Animal and vegetable oils boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified: | ||||
| (A) Sulphurised oils; animal oils; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil | — | Free | Free | Free |
| (B) Other | (a) | 50% | 50% | 331/3% |
| 15.09 Degras | — | Free | Free | Free |
| 15.10 Fatty acids; acid oils from refining; fatty alcohols | — | Free | Free | Free |
| 15.11 Glycerol and glycerol lyes | — | Free | Free | Free |
| 15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared: | ||||
| (A) Animal fats and oils, other than fish fats and oils | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (B) Fish fats and oils, refined | (a) | 50% | 50% | 331/3% |
| (C) Vegetable fats and oils: | ||||
| (1) Tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil | — | Free | Free | Free |
| (2) Other | (a) | 50% | 50% | 331/3% |
| (D) Other | — | Free | Free | Free |
| 15.13 Margarine, imitation lard and other prepared edible fats: | ||||
| (A) Margarine | (a) | 50% | 50% | 331/3% |
| (B) Other: | ||||
| (1) Of animal (other than fish) origin | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (2) Other | (a) | 50% | 50% | 331/3% |
| 15.14 Spermaceti, crude, pressed or refined, whether or not coloured | — | Free | Free | Free |
| 15.15 Beeswax and other insect waxes, whether or not coloured | — | Free | Free | Free |
| 15.16 Vegetable waxes, whether or not coloured | — | Free | Free | Free |
| 15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 16.01-16.03 |
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
Chapter 16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS
Note
This Chapter does not cover meat, fish, crustaceans or molluscs falling within any heading in Chapter 2 or 3.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 16.01 Sausages and the like, of meat, meat offal or animal blood: | ||||
| (A) Made from the meat or offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers | (b) | £11 4s. per cwt. | £11 4s. per cwt. | £11 4s. per cwt. |
| (B) Other | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| 16.02 Other prepared or preserved meat or meat offal: | ||||
| (A) Meat and offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers | (b) | £11 4s. per cwt. | £11 4s. per cwt. | £11 4s. per cwt. |
| (B) Other: | ||||
| (1) Meat and offal being beef, veal, mutton or lamb, imported in quantities exceeding 10 lbs. at any one time | — | 6d. per lb. | 4d. per lb. | 4d. per lb. |
| (2) Meat and offal of poultry (excluding poultry imported in quantities not exceeding two birds at any one time) | — | 1s. per lb. | 1s. per lb. | Nil |
| (3) Meat and offal of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time) | — | 1s. per lb. | 1s. per lb. | 1s. per lb. |
| (4) Meat and offal of pigs: | ||||
| (a) Bacon and hams | (b) | £4 4s. per cwt. | £2 16s. per cwt. | Nil |
| (b) Heads and feet | (b) | £2 2s. per cwt. | £1 8s. per cwt. | £1 8s. per cwt. |
| (c) Other | (b) | £4 4s. per cwt. | £2 16s. per cwt. | £2 16s. per cwt. |
| (5) Meat and offal of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time) | — | 6d. per lb. | 6d. per lb. | Nil |
| (6) Other meat and meat offal | — | Free | Free | Free |
| 16.03 Meat extracts and meat juices | (b) | 5s. per lb. | 5s. per lb. | 5s. per lb. |
| --- | --- | |||
| Section IV | ||||
| 14.01-14.05 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 16.04 Prepared or preserved fish, including caviar and caviar substitutes: | ||||
| (A) In sealed bottles, jars, kegs, pots, tins or cans: | ||||
| (1) Salmon | — | 30% | 30% | 20% |
| (2) Other | — | 45% | 45% | 30% |
| (B) Other: | ||||
| (1) Filleted fish and pieces thereof | — | 3d. per lb. | 3d. per lb. | 1d. per lb. |
| (2) Other | — | Free | Free | Free |
| 16.05 Crustaceans and molluscs, prepared or preserved: | ||||
| (A) In sealed bottles, jars, kegs, pots, tins or cans | — | 45% | 45% | 30% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 17.01-17.05 |
Chapter 17 SUGARS AND SUGAR CONFECTIONERY
Notes
1.—This Chapter does not cover:
- (a) Sugar confectionery containing cocoa (heading No. 18.06);
- (b) Chemically pure sugars other than sucrose, glucose and lactose (heading No. 29.43); or
- (c) Pharmaceutical products (Chapter 30).
2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 17.01 Beet sugar and cane sugar, solid: | ||||
| (A) Sugar candy being sugar clarified and concreted or crystallised | — | 44/5d. per lb. | 4d. per lb. | 4d. per lb. |
| (B) Other | — | Free | Free | Free |
| 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel: | ||||
| (A) Glucose, including liquid glucose | (a) | 37½% or £30 per ton* | 37½% or £30 per ton* | 25% or £20 per ton* |
| (B) Artificial honey | (b) | 1s. per lb. | 1s. per lb. | 1s. per lb. |
| (C) Caramel | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (D) Other: | ||||
| (1) Simple sugars and simple syrups | — | Free | Free | Free |
| (2) Other sugars and syrups | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| 17.03 Molasses, whether or not decolourised: | ||||
| (A) Simple syrups | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (B) Other | — | Free | Free | Free |
| 17.04 Sugar confectionery, not containing cocoa | (a) | 1s. 6d. per lb. | 1s. per lb. | 6d. per lb. |
| 17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion: | ||||
| (A) In solid form | (a) | 1s. 6d. per lb. | 1s. per lb. | 6d. per lb. |
| (B) Other | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section IV | |
| 18.01-18.06 | CUSTOMS DUTIES |
Chapter 18 COCOA AND COCOA PREPARATIONS
Notes
1.—This Chapter does not cover goods described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03.
2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 18.01 Cocoa beans, whole or broken, raw or roasted | — | Free | Free | Free |
| 18.02 Cocoa shells, husks, skins and waste | — | Free | Free | Free |
| 18.03 Cocoa paste (in bulk or in block), whether or not defatted | (a) | 3s. per lb. | 2s. per lb. | 2s. per lb. |
| 18.04 Cocoa butter (fat or oil) | — | Free | Free | Free |
| 18.05 Cocoa powder, unsweetened | (a) | 3s. per lb. | 2s. per lb. | 2s. per lb. |
| 18.06 Chocolate and other food preparations containing cocoa: | ||||
| (A) Diabetic chocolate | — | Free | Free | Free |
| (B) Other | (a) | 3s. per lb. | 2s. per lb. | 2s. per lb. |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 19.01-19.02 |
Chapter 19 PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS
Notes
1.—This Chapter does not cover:
- (a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06);
- (b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or
- (c) Pharmaceutical products (Chapter 30).
2.—In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 19.01 Malt extract | (a) | 75% or 4s. 6d. per lb.* | 75% or 4s. 6d. per lb.* | 50% or 3s. per lb.* |
| 19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent. by weight of cocoa: | ||||
| (A) Containing malt extract | (a) | 75% or 4s. 6d. per lb.* | 75% or 4s. 6d. per lb.* | 50% or 3s. per lb.* |
| (B) Egg powders and egg substitutes | (b) | 4s. 6d. per lb. | 4s. 6d. per lb. | 4s. 6d. per lb. |
| (C) Other: | ||||
| (1) Sweetened: | ||||
| (a) Preparations of a kind used as infant food or for dietetic purposes: | ||||
| (i) Containing dried or powdered milk | (b) | 3d. per lb. | 3d. per lb. | 3d. per lb. |
| (ii) Other | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (b) Other | (a) | 1s. 6d. per lb. | 1s. per lb. | 6d. per lb. |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section IV | |
| 19.02-19.06 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 19.02 Preparations of flour, starch or malt extract, etc.—-contd. | |
| (2) Unsweetened: | |
| (a) Containing dried or powdered milk | (b) |
| (b) Custard powders; ice cream powders | (a) |
| (c) Preparations consisting mainly of almonds | (a) |
| (d) Other: | |
| (i) Made from or containing wheat or any product of wheat | (a) |
| (ii) Other | — |
| 19.03 Macaroni, spaghetti and similar products | (a) |
| 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches | — |
| 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products): | |
| (A) Made from or containing wheat or any product of wheat: | |
| (1) Of a kind primarily used as infant foods or for dietetic purposes: | |
| (a) Sweetened | — |
| (b) Unsweetened | (a) |
| (2) Other | (a) |
| (B) Other: | |
| (1) Sweetened | — |
| (2) Unsweetened | — |
| 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: | |
| (A) Wafers made from or containing wheat or any product of wheat | (a) |
| (B) Wafer paper, rice paper and other similar starches | — |
| (C) Other: | |
| (1) Made from or containing wheat or any product of wheat | (a) |
| (2) Other | — |
| --- | --- |
| Section IV | |
| CUSTOMS DUTIES | 19.07-19.08 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit: | |
| (A) Sausage meal | (a) |
| (B) Other: | |
| (1) Made from or containing wheat or any product of wheat: | |
| (a) Biscuits, matzos and rusks | (a) |
| (b) Other | (a) |
| (2) Other | — |
| 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion: | |
| (A) Containing cocoa | (a) |
| (B) Other: | |
| (1) Sweetened: | |
| (a) Biscuits and rusks | (a) |
| (b) Other | (a) |
| (2) Unsweetened: | |
| (a) Made from or containing wheat or any product of wheat: | |
| (i) Biscuits and rusks | (a) |
| (ii) Other | (a) |
| (b) Other | — |
| --- | --- |
| Section IV | |
| 20.01-20.03 | CUSTOMS DUTIES |
Chapter 20 PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS
Notes
1.—This Chapter does not cover:
- (a) Vegetables or fruit falling within any heading in Chapter 7 or 8; or
- (b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).
2.—For the purposes of headings Nos. 20.01 and 20.02, the word "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh state, are classified in heading No. 07.01.
3.—Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06.
4.—Tomato juice the dry weight content of which is seven per cent. or more is to be classified underheading No. 20.02.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard: | ||||
| (A) Vegetables: | ||||
| (1) Put up for sale by retail | (b) | 50% | 50% | 331/3% |
| (2) Other | (b) | 6d. per lb. | 4d. per lb. | 4d. per lb. |
| (B) Other: | ||||
| (1) Sweetened: | ||||
| (a) If the customary trade unit of quantity is reckoned by weight | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (b) If the customary trade unit of quantity is reckoned by measure | — | 2s. 1d. per gallon | 2s. 1d. per gallon | 2s. 1d. per gallon |
| (2) Unsweetened | — | Free | Free | Free |
| 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid: | ||||
| (A) Purées | (b) | 50% | 50% | 331/3% |
| (B) Other: | ||||
| (1) Put up for sale by retail | (b) | 50% | 50% | 331/3% |
| (2) Other | (b) | 6d. per 1b. | 4d. per 1b. | 4d. per 1b. |
| 20.03 Fruit preserved by freezing, containing added sugar | (a) | 1s. 6d. per 1b. | 1s. per 1b. | 6d. per 1b. |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 20.04-20.06 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 20.04 Fruit, fruit peel and parts of plants, preserved by sugar (drained, glacé or crystallised) | (a) | 1s. 6d. per lb. | 1s. per lb. | 6d. per lb. |
| 20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar: | ||||
| (A) Sweetened | (a) | 1s. 6d. per lb. | 1s. per lb. | 4d. per lb. |
| (B) Unsweetened | — | Free | Free | Free |
| 20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: | ||||
| (A) Sweetened: | ||||
| (1)In syrup in sealed tins or cans: | ||||
| (a) Strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages | — | 9d. per lb. | 9d. per lb. | 7½d. per lb. |
| (b) Other | — | 4½d. per lb. | 4½d. per lb. | 3¾d. per lb. |
| (2) Other | (a) | 1s. 6d. per lb. | 1s. per lb. | 6d. per lb. |
| (B) Unsweetened: | ||||
| (1) In water: | ||||
| (a) Apples, cherries, currants, gooseberries, pears, plums of all kinds, raspberries, loganberries and strawberries | (b) | 3d. per lb. | 3d. per lb. | 2½d. per lb. |
| — | Free | Free | Free | |
| (2) Other: | ||||
| (a) Apples | (b) | 4d. per lb. | 4d. per lb. | 4d. per lb. |
| (b) Plums of all kinds, and apricots | — | 10s. 6d. per cwt. | 8d. 9s. per cwt. | 8s. 9d. per cwt. |
| (c) Pulp of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries | (b) | 3d. per lb. | 3d. per lb. | Nil |
| (d) Roasted almonds | (a) | 331/3% | 331/3% | 331/3% |
| (e) Other fruit and fruit pulp | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| 20.07 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 20.07 Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit: | ||||
| (A) Prepared for consumption as a beverage without dilution | — | 1s. 4d. per gallon | 1s. 4d. per gallon | 1s. 4d. per gallon |
| (B) Other: | ||||
| (1) Sweetened | — | 2s. 1d. per gallon | 2s. 1d. per gallon | 2s. 1d. per gallon |
| (2) Unsweetened: | ||||
| (a) Juice of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries | (b) | 3d. per lb. | 3d. per lb. | Nil |
| (b) Other | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 21.01-21.03 |
Chapter 21 MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.—This Chapter does not cover:
- (a) Mixed vegetables of heading No. 07.04;
- (b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);
- (c) Products of heading Nos. 09.04 to 09.10; or
- (d) Yeast put up as a medicament (heading No. 30.03).
2.—Extracts of the substitutes referred to in Note 1(b) above are to classified in heading No. 21.02.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: | ||||
| (A) Articles which are extracts, essences or concentrates of chicory or contain chicory or any extract, essence or concentrate thereof and are suitable for the preparation of beverages: | ||||
| (1) Sweetened | (a) | 37½% plus 2½d. per lb. | 25% plus 2½d. per lb. | 25% plus 2½d. per lb. |
| (2) Unsweetened | (a) | 37½% | 25% | 25% |
| (B) Other | — | Free | Free | Free |
| 21.02 Extracts, essences or concentrates, of coffee, tea or maté preparations with a basis of those extracts, essences or concentrates: | ||||
| (A) Articles which are extracts, essences or concentrates of coffee or have a basis of any any extract, essence or concentrate of coffee and are suitable for the preparation of beverages: | ||||
| (1) Sweetened | (a) | 37½% plus 2½d. per lb. | 25% plus 2½d. per lb. | 25% plus 2½d. per lb. |
| (2) Unsweetened | (a) | 37½% | 25% | 25% |
| (B) Other | — | Free | Free | Free |
| 21.03 Mustard flour and prepared mustard: | ||||
| (A) Liquid and quasi-liquid preparations | (a) | 1s. 6d. per lb. | 1s. 6d. per lb. | 1s. 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| 21.04-21.07 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 21.04 Sauces; mixed condiments and mixed seasonings: | ||||
| (A) Liquid and quasi-liquid preparations | (a) | 1s. 6d. per lb. | 1s. 6d. per lb. | 1s. 6d. per lb. |
| (B) Other: | ||||
| (1) Sweetened | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (2) Unsweetened | — | Free | Free | Free |
| 21.05 Soups and broths, in liquid, solid or powder form: | ||||
| (A) Vegetable soups and broths: | ||||
| (1) In tins or cans | (b) | £4 4s. per cwt. | £4 4s. per cwt. | £4 4s. per cwt. |
| (2) Other | (b) | 50% | 50% | 331/3% |
| (B) Meat soups and broths: | ||||
| (1) In tins or cans | (b) | £4 4s. per cwt. | £4 4s. per cwt. | £4 4s. per cwt. |
| (2) Other | (b) | 60% | 60% | 40% |
| (C) Other | (b) | £4 4s. per cwt. | £4 4s. per cwt. | £4 4s. per cwt. |
| 21.06 Natural yeasts (active or inactive); prepared baking powders: | ||||
| (A) Yeast | (a) | £1 16s. per cwt. | £1 16s. per cwt. | £1 16s. per cwt. |
| (B) Baking powders (including flour improvers) which contain an acid sodium phosphate or acid calcium phosphate | (a) | 331/3% | 331/3% | 331/3% |
| (C) Other | — | Free | Free | Free |
| 21.07 Food preparations not elsewhere specified or included: | ||||
| (A) Non-alcoholic beverages, intended for consumption in diluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants | (a) | 60% | 60% | 40% |
| (B) Preparations containing dried milk (other than sweetened preparations in powder form) | (b) | 3d. per lb. | 3d. per lb. | 3d. per lb. |
| (C) Unsweetened ice cream powders | (a) | £3 per cwt. | £2 5s. per cwt. | £2 5s. per cwt. |
| (D) Unsweetened preparations consisting of fixed vegetable fats or oils worked by emulsification | (a) | 50% | 50% | 331/3% |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 21.07 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 21.07 Food preparations not elsewhere specified or included—contd. | ||||
| (E) Sweetened powders and jellies | (a) | 1s 6d. per lb. | 1s. per lb. | 6d. per lb. |
| (F) Parts of plants put up for use as vegetables, not falling within any other heading | (b) | 50% | 50% | 331/3% |
| (G) Other: | ||||
| (1) Sweetened: | ||||
| (a) If the customary trade unit of quantity is reckoned by weight | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (b) If the customary trade unit of quantity is reckoned by measure | — | 2s. 1d. per gallon | 2s. 1d. per gallon | 2s. 1d. per gallon |
| (2) Unsweetened: | ||||
| (a) Made from or containing wheat or any product of wheat | (a) | 75% | 75% | 50% |
| (b) Other | — | Free | Free | Free |
Chapter 22 BEVERAGES, SPIRITS AND VINEGAR
Notes
1.—This Chapter does not cover:
- (a) Sea water (heading No. 25.01);
- (b) Distilled water or conductivity water (heading No. 28.58);
- (c) Acetic acid of a concentration exceeding ten per cent. by weight of aceticacid (heading No.29.14);
- (d) Medicaments of heading No. 30.03; or
- (e) Perfumery or toilet preparations (Chapter 33).
2.—For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Sikes's hydrometer.
3.—For the purposes of headings Nos. 22.05 and 22.09 the expression "in bottle" means put up in any vessel which has a body consisting of one or more than one compartment, neck and mouth and is of a capacity not exceeding nine gallons or in any other vessel of a capacity not exceeding two gallons.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 22.01 Waters, including spa waters and aerated waters; ice and snow: | ||||
| (A) Spa waters, natural and artificial; aerated waters | — | 1s. 4d. per gallon | 1s. 4d. per gallon | 1s. 4d. per gallon |
| (B) Ice | (a) | 1s. per cwt. | 1s. per cwt. | 1s. per cwt. |
| (C) Other | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 22.02-22.05 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07: | ||||
| (A) Beverages made from or containing the juice of blackcurrants or any extract or essence of blackcurrants | (a) | 60% plus 1s. 4d. per gallon | 60% plus 1s. 4d. per gallon | 40% plus 1s. 4d. per gallon |
| (B) Other | — | 1s. 4d. per gallon | 1s. 4d. per gallon | 1s. 4d. per gallon |
| 22.03 Beer made from malt: | ||||
| (A) Mum, Spruce, Black Beer, Berlin White Beer, and other preparations of a similar character, of which the worts were, before fermentation, of a specific gravity: | ||||
| (1) Not exceeding 1215° | — | — | — | — |
| (2) Exceeding 1215° | — | — | — | — |
| (B) Other | — | — | — | — |
| 22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol: | ||||
| (A) Sweetened | — | 2s. 1d. per gallon | 2s. 1d. per gallon | 2s. 1d. per gallon |
| (B) Unsweetened | — | Free | Free | Free |
| 22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol: | ||||
| (A) Not exceeding 25° of proof spirit: | ||||
| (1) Still: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| (2) Sparkling: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| --- | --- | |||
| Section IV | ||||
| 22.05-22.07 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 22.05 Wine of fresh grapes, etc.—contd. | ||||
| (B) Exceeding 25° but not exceeding 30° of proof spirit: | ||||
| (1) Still: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| (2) Sparkling: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| (C) Exceeding 30° of proof spirit: | ||||
| (1) Still: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| (2) Sparkling: | ||||
| (a) Not in bottle | — | — | — | — |
| (b) In bottle | — | — | — | — |
| 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts | — | — | — | — |
| 22.07 Other fermented beverages (for example, cider, perry and mead): | ||||
| (A) Beer | — | — | — | — |
| (B) Wine | — | — | — | — |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 22.07-22.10 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 22.07 Other fermented beverages (for example, cider, perry and mead)—-contd. | ||||
| (C) Cider and perry: | ||||
| (1) Of a strength of less than 9° of proof spirit and not containing added spirit or spirit derived from the addition of sugar) | — | 5s. per gallon | 5s. per gallon | 3s. per gallon |
| (2) Other | — | — | — | — |
| (D) Other: | ||||
| (1) Exceeding 2° of proof spirit | — | — | — | — |
| (2) Not exceeding 2° of proof spirit | — | 1s. 4d. per gallon | 1s. 4d. per gallon | 1s. 4d. per gallon |
| 22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140° proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength: | ||||
| (A) Warehoused 5 years or more | — | — | — | — |
| (B) Not warehoused, or warehoused less than 5 years | — | — | — | — |
| 22.09 Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages: | ||||
| (A) Liqueurs, cordials, mixtures and other preparations in bottle, entered in such a manner as to indicate that the strength is not to be tested: | ||||
| (1) Warehoused 5 years or more | — | — | — | — |
| (2) Not warehoused or warehoused less than 5 years | — | — | — | — |
| (B) Other: | ||||
| (1) Warehoused 5 years or more | — | — | — | — |
| (2) Not warehoused or warehoused less than 5 years | — | — | — | — |
| 22.10 Vinegar and substitutes for vinegar | (a) | 2s. per gallon | 1s. 6d. per gallon | 1s. 6d. per gallon |
| --- | --- | |||
| Section IV | ||||
| 23.01-23.07 | CUSTOMS DUTIES |
Chapter 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 23.01 Flours and meals, of meat offals, fish, crustaceans or molluses, unfit for human consumption; greaves | — | Free | Free | Free |
| 23.02 Bran, sharps and other residues derived from the sifting, milling or working of cereals or leguminous vegetables | — | Free | Free | Free |
| 23.03 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues | — | Free | Free | Free |
| 23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils: | ||||
| (A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes and soya bean cake meal | (b) | £4 4s. per cwt. | £4 4s. per cwt. | Nil |
| (B) Other | — | Free | Free | Free |
| 23.05 Wine lees; argol: | ||||
| (A) Wine less, dry or filter pressed; argol | — | Free | Free | Free |
| (B) Other | — | — | — | — |
| 23.06 Vegetable products of a kind used for animal food, not elsewhere specified or included | — | Free | Free | Free |
| 23.07 Sweetened forage; other preparations of a kind used in animal feeding: | ||||
| (A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal | (b) | £4 4s. per cwt. | £4 4s. per cwt. | Nil |
| (B) Containing dried milk | (b) | 3d. per lb. | 3d. per lb. | 3d. per lb. |
| (C) Other: | ||||
| (1) Sweetened | — | 2½d. per lb. | 2½d. per lb. | 2½d. per lb. |
| (2) Unsweetened: | ||||
| (a) Made from or containing any product of wheat: | ||||
| (i) Biscuits for dogs or other animals | (a) | 3d. per lb. | 3d. per lb. | 3d. per lb. |
| (ii) Other | (a) | 75% | 75% | 50% |
| (b) Other | — | Free | Free | Free |
| --- | --- | |||
| Section IV | ||||
| CUSTOMS DUTIES | 24.01 |
Chapter 24 TOBACCO
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 24.01 Unmanufactured tobacco; tobacco refuse: | ||||
| (A) Unmanufactured tobacco: | ||||
| (1) Unstripped or unstemmed: | ||||
| (a) Containing 10 per cent. or more by weight of moisture | — | — | — | — |
| (b) Other | — | — | — | — |
| (2) Stripped or stemmed: | ||||
| (a) Containing 10 per cent. or more by weight of moisture | — | — | — | — |
| (b) Other | — | — | — | — |
| (B) Tobacco refuse | — | — | — | — |
| --- | --- | |||
| Section IV | ||||
| 24.02 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 24.02 Manufactured tobacco; tobacco extracts and essences: | ||||
| (A) Manufactured tobacco: | ||||
| (1) Cigars | — | — | — | — |
| (2) Cigarettes | — | — | — | — |
| (3) Cavendish or Negrohead: | ||||
| (a) Manufactured in bond | — | — | — | — |
| (b) Other | — | — | — | — |
| (4) Snuff: | ||||
| (a) Containing more than 13 per cent. by weight of moisture | — | — | — | — |
| (b) Other | — | — | — | — |
| (5) Other | — | — | — | — |
| (B) Tobacco extracts and essences | — | — | — | — |
| --- | --- | |||
| Section V | ||||
| CUSTOMS DUTIES | 25.01-25.05 |
SECTION V
MINERAL PRODUCTS
Chapter 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Notes
1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein.
2.—This Chapter does not cover:
- (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);
- (b) Ferrous earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe2 O3 (heading No. 28.23);
- (c) Pharmaceutical products falling within Chapter 30;
- (d) Perfumery, cosmetics or toilet preparations (heading No. 33.06);
- (e) Road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within heading No. 68.01, 68.02 or 68.03;
- (f) Precious or semi-precious stones (heading No. 71.02);
- (g) Cultured sodium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or
- (h) Writing or drawing chalks, tailors' or billiards chalks (heading No. 98.05).
Special Provision relating to the Duty on Silica in Powder Form
Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 25.05(A), 25.06(B), 25.07(A), 25.13(A) or 25.17(B)(1) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow any such goods to be imported without payment of duty or repay any duty paid thereon at importation.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water | — | Free | Free | Free |
| 25.02 Unroasted iron pyrites | — | Free | Free | Free |
| 25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | — | Free | Free | Free |
| 25.04 Natural graphite | — | Free | Free | Free |
| 25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No. 26.01: | ||||
| (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica | (a) | 331/3% | 331/3% | 222/9% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| 25.06-25.13 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 25.06 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing: | ||||
| (A) Quartzite sawn on more than two surfaces | (a) | 100% | 662/3% | 662/3% |
| (B) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica | (a) | 331/3% | 331/3% | 222/9% |
| (C) Other | — | Free | Free | Free |
| 25.07 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and dinas earths: | ||||
| (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica | (a) | 331/3% | 331/3% | 22 2/9% |
| (B) Other | — | Free | Free | Free |
| 25.08 Chalk: | ||||
| (A) Whiting or Whitening | (a) | 1s. per cwt. | 1s. per cwt. | 1s. per cwt. |
| (B) Other | — | Free | Free | Free |
| 25.09 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides | — | Free | Free | Free |
| 25.10 Natural calcium phosphates, natural aluminum calcium phosphates, apitite and phosphatic chalk: | ||||
| (A) Ground | (a) | 20% | Nil | Nil |
| (B) Other | — | Free | Free | Free |
| 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide | — | Free | Free | Free |
| 25.12 Infusorial earths, siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less | — | Free | Free | Free |
| 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: | ||||
| (A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica | (a) | 331/3% | 331/3% | 22 2/9% |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| CUSTOMS DUTIES | 25.14-25.19 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing | — | Free | Free | Free |
| 25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing: | ||||
| (A) Marble | (a) | 100% | 662/3% | 662/3% |
| (B) Other: | ||||
| (1) Sawn on more than two surfaces | (a) | 100% | 662/3% | 662/3% |
| (2) Other | — | Free | Free | Free |
| 25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing: | ||||
| (A) Sawn on more than two surfaces | (a) | 100% | 662/3% | 662/3% |
| (B) Other | — | Free | Free | Free |
| 25.17 Pebbles and crushed or broken stone (whether or not heat treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat treated; granules and chippings (whether or not heat treated) and powder of stones falling within heading No. 25.15 or 25.16: | ||||
| (A) Marble chippings and mixed chippings of marble and other stone | (a) | 100% | 662/3% | 662/3% |
| (B) Other: | ||||
| (1) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica | (a) | 331/3% | 331/3% | 22 2/9% |
| (2) Other | — | Free | Free | Free |
| 25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite): | ||||
| (A) Dolomite sawn on more than two surfaces | (a) | 100% | 662/3% | 662/3% |
| (B) Other | — | Free | Free | Free |
| 25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| 25.20-25.32 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry: | ||||
| (A) Plaster of Paris, Keene's cement and Parian cement | (a) | 9d. per cwt. | 9d. per cwt. | 9d. per cwt. |
| (B) Other | — | Free | Free | Free |
| 25.21 Limestone flux and calcareous stone commonly used for the manufacture of lime or cement | — | Free | Free | Free |
| 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide | — | Free | Free | Free |
| 25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker | (a) | 30% | 30% | 20% |
| 25.24 Asbestos | — | Free | Free | Free |
| 25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet | — | Free | Free | Free |
| 25.26 Mica, including splittings; mica waste | — | Free | Free | Free |
| 25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc: | ||||
| (A) Natural steatite sawn on more than two surfaces | (a) | 100% | 662/3% | 662/3% |
| (B) Other | — | Free | Free | Free |
| 25.28 Natural cryolite and natural chiolite | — | Free | Free | Free |
| 25.29 Natural arsenic sulphides | — | Free | Free | Free |
| 25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than eighty-five per cent. of H3BO3calculated on the dry weight | — | Free | Free | Free |
| 25.31 Felspar, leucite, nepheline and nepheline syenite; fluorspar | — | Free | Free | Free |
| 25.32 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| CUSTOMS DUTIES | 26.01-26.04 |
Chapter 26 METALLIC ORES SLAG AND ASH
Notes
1.—This Chapter does not cover:
- (a) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);
- (b) Basic slag of Chapter 31;
- (c) Slag wool, rock wool or similar mineral wools (heading No. 68.07);
- (d) Goods falling within heading No. 71.11 (which relates, inter alia, to goldsmiths' and silversmiths' sweepings, residues and lemels); or
- (e) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.—For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.—Heading No. 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 26.01 Metallic ores and concentrates and roasted iron pyrites | — | Free | Free | Free |
| 26.02 Slag, dross, scalings and similar waste from the manufacture of iron or steel | — | Free | Free | Free |
| 26.03 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds | — | Free | Free | Free |
| 26.04 Other slag and ash, including kelp | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| 27.01-27.04 | CUSTOMS DUTIES |
Chapter 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
Notes
1.—This Chapter does not cover:
- (a) Separate chemically defined organic compounds, other than chemically pure methane which is to be classified in heading No. 27.11; or
- (b) Medicaments (heading No. 30.03).
2.—Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constitutents.
3.—References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
4.—Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes.
5.—Throughout this Schedule:
- (a) "Light oils" means mineral hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185° Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240° Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8° Centigrade when tested in the manner prescribed by the Acts relating to petroleum.
- (b) "Heavy oils" means mineral hydrocarbon oils of a specific gravity of not less than 0.835 and not more than 0.950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit is not less than 100 seconds and not more than 1,000 seconds, and which are artificially coloured or, if not artificially coloured, are (when tested in a Lovibond Tintometer having a cell of which the length is eighteen inches) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 Red and 35.5 Yellow.
- (c) "Hydrocarbon oils" includes petroleum oils and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of 60° Fahrenheit.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal | — | 3s. per ton | 3s. per ton | Nil |
| 27.02 Lignite, whether or not agglomerated | — | 3s. per ton | 3s. per ton | Nil |
| 27.03 Peat (including peat itter), whether or not agglomerated | — | Free | Free | Free |
| 27.04 Coke and semi-coke or coal, of lignite or of peat: | ||||
| (A) Of coal or of lignite | — | 3s. per ton | 3s. per ton | Nil |
| (B) Of peat | — | Free | Free | Free |
| --- | --- | |||
| Section V | ||||
| CUSTOMS DUTIES | 27.05-27.10 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 27.05 Retort carbon | — | Free | Free | Free |
| 27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products | — | 3d. per cwt. | 3d. per cwt. | 3d. per cwt. |
| 27.07 Oils and other products of the distillation of high temperature coal tar; other oils and product as defined in Note 2 to this Chapter: | ||||
| (A) Light oils as defined in Note 5(a) to this Chapter | — | — | — | — |
| (B) Heavy oils as defined in Note 5(b) to this Chapter | (a) | 50% | 331/3% | 331/3% |
| (C) Other: | ||||
| (1) Hydrocarbon oils as defined in Note 5(c) to this Chapter | — | — | — | — |
| (2) Other | — | Free | Free | Free |
| 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars: | ||||
| (A) Pitch | — | 3d. per cwt. | 3d. per cwt. | 3d. per cwt. |
| (B) Pitch coke | — | Free | Free | Free |
| 27.09 Petroleum oils and oils obtained from bituminous minerals, crude: | ||||
| (A) Light oils as defined in Note 5(a) to this Chapter | — | — | — | — |
| (B) Other: | ||||
| (1) Hydrocarbon oils as defined in Note 5 (c) to this Chapter | — | — | — | — |
| (2) Other | — | Free | Free | Free |
| 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than seventy per cent. by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: | ||||
| (A) Light oils as defined in Note 5(a) to this Chapter | — | — | — | — |
| (B) Heavy oils as defined in Note 5(b) to this Chapter | (a) | 50% | 331/3% | 331/3% |
| --- | --- | |||
| Section V | ||||
| 27.10-27.16 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude, etc.—contd. | ||||
| (C) Lubricating grease being any solid emulsion consisting of saponifiable oils with hydrocarbon oils, in which at least one component in wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. of the mixture consists of unsaponified oil | (a) | 37½% | 25% | 25% |
| (D) Other: | ||||
| (1) Lubricating oils wholly or partly of mineral origin, in containers not containing more than 35 gallons of oil | (a) | 1s. per gallon | 1s. per gallon | 1s. per gallon |
| (2) Other: | ||||
| (a) Hydrocarbon oils as defined in Note 5(c) to this Chapter | — | — | — | — |
| (b) Other | — | Free | Free | Free |
| 27.11 Petroleum gases and other gaseous hydrocarbons | — | Free | Free | Free |
| 27.12 Petroleum jelly | — | Free | Free | Free |
| 27.13 Paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured | — | Free | Free | Free |
| 27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals: | ||||
| (A) Bitumen | — | 3d per cwt. | 3d. per cwt. | 3d per cwt. |
| (B) Other | — | Free | Free | Free |
| 27.15 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands: | ||||
| (A) Bitumen and asphalt | — | 3d. per cwt. | 3d. per cwt. | 3d. per cwt. |
| (B) Other | — | Free | Free | Free |
| 27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks) | — | 3d. per cwt. | 3d. per cwt. | 3d. per cwt. |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 28 |
SECTION IV
PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1.—(a) Goods (other than radio-active ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of this Schedule.
- (b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Section.
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