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…
2.—Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of this Schedule.
Chapter 28 INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
Notes
1.
Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:
- (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
- (b) Products mentioned in (a) above dissolved in water;
- (c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;
- (d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport.
2.—In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No. 28.36), carbonates and percarbonates of inorganic bases (heading No. 28.42), cyanides and complex cyanides of inorganic bases (heading No. 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.44), organic products included in headings Nos. 28.49 to 28.52 and metallic and non-metallic carbides (heading No. 28.56), only the following compounds of carbon are also to be classified in the present Chapter:
- (a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.13);
- (b) Oxyhalides of carbon (heading No. 28.14);
- (c) Carbon disulphide (heading No. 28.15);
- (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.48);
- (e) Solid hydrogen peroxide (heading No. 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than twenty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31).
| Section VI | |
| 28 | CUSTOMS DUTIES |
3.—This Chapter does not cover:
- (a) Sodium chloride or other mineral products falling within Section V;
- (b) Organo-inorganic compounds other than those mentioned in Note 2 above;
- (c) Products mentioned in Note 1, 2, 3 or 4 of Chapter 31;
- (d) Inorganic products of a kind used as luminophores (heading No. 32.07);
- (e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, of heading No. 38.19;
- (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.04), and precious metals falling within Chapter 71;
- (g) The metals, whether or not chemically pure, falling within any heading of Section XV; or
- (h) Optical elements, for example, of magnesium oxide of or the halides of the alkali or of the alkaline earth metals (heading No. 90.01).
4.—Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid falling within sub-Chapter IV are to be classified in heading No. 28.13.
5.—Headings Nos. 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts of peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.48.
6.—Heading No. 28.50 is to be taken to apply only to:
- (a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes;
- (b) The following radio-active chemical elements: technetium, promethium, polonium, astatine, radon francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;
- (c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Sections XIV and XV;
- (d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and whether or not mixed together;
- (e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds;
- (f) Nuclear reactor cartridges, spent or irradiated.
The term "isotopes" mentioned above and in headings Nos. 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235.
7.—Heading No. 28.55 is to be taken to include ferro-phosphorus containing fifteen per cent. or more by weight of phosphorus and phosphor copper containing more than eight per cent. by weight of phosphorus.
Special Provision relating to the Duty on Silica in Powder Form
Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 28.13 (A) 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 such goods to be imported without payment of duty or repay any duty paid thereon at importation.
| Section V | |
| CUSTOMS DUTIES | 28.01-28.19 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| I.—CHEMICAL ELEMENTS | |
| 28.01 Halogens (fluorine, chlorine, bromine and iodine) | — |
| 28.02 Sulphur, sublimed or precipitated; colloidal sulphur | — |
| 28.03 Carbon, including carbon black, anthracene black, acetylene black and lamp black | — |
| 28.04 Hydrogen, rare gases and other non-metals | — |
| 28.05 alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury | — |
| II.—INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS | |
| 28.06 Hydrochloric acid and chlorosulphonic acid | — |
| 28.07 Sulphur dioxide | — |
| 28.08 Sulphuric acid; oleum | — |
| 28.09 Nitric acid; sulphonitric acids | — |
| 28.10 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) | — |
| 28.11 Arsenic trioxide, arsenic pentoxide and acids of arsenic | — |
| 28.12 Boric oxide and boric acid | — |
| 28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water): | |
| (A) Silicon dioxide in powder form | (a) |
| (B) Other | — |
| III.—HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS | |
| 28.14 Halides, oxyhalides and other halogen compounds of non-metals | — |
| 28.15 Sulphides of non-metals; phosphorus trisulphide | — |
| IV.—INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND PEROXIDES | |
| 28.16 Ammonia, anhydrous or in aqueous solution | — |
| 28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium | — |
| 28.18 Oxides, hydroxide and peroxides, of strontium, barium or magnesium | — |
| 28.19 Zinc oxide and zinc peroxide | — |
| --- | --- |
| Section VI | |
| 28.20-28.41 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 28.20 Aluminium oxide and hydroxide; artificial corundum | — |
| 28.21 Chromium oxides and hydroxides | — |
| 28.22 Manganese oxides | — |
| 28.23 Iron oxides and hydroxides; earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe2O3 | — |
| 28.24 Cobalt oxides and hydroxides | — |
| 28.25 Titanium oxides | — |
| 28.26 Tin oxides (stannous oxide and stannic oxide) | — |
| 28.27 Lead oxides; red lead and orange lead | — |
| 28.28 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides | — |
| V.—METALLIC SALTS AND PEROXYSALTS, OF INORGANIC ACIDS | |
| 28.29 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts | — |
| 28.30 Chlorides and oxychlorides | — |
| 28.31 Chlorites and hypochlorites | — |
| 28.32 Chlorates and perchlorates | — |
| 28.33 Bromides, oxybromides, bromates and perbromates, and hypobromites | — |
| 28.34 Iodides, oxyiodides, iodates and periodates | — |
| 28.35 Sulphides; polysulphides | — |
| 28.36 Dithionites, including those stabilised with organic substances; sulphoxylates | — |
| 28.37 Sulphites and thiosulphates | — |
| 28.38 Sulphates (including alums) and persulphates | — |
| 28.39 Nitrites and nitrates | — |
| 28.40 Phosphites, hypophosphites and phosphates: | |
| (A) Disodium hydrogen orthophosphate, disodium dihydrogen pyrophosphate and calcium tetrahydrogen diorthophosphate, in powder form | (a) |
| (B) Other | — |
| 28.41 Arsenites and arsenates | — |
| --- | --- |
| Section VI | |
| CUSTOMS DUTIES | 28.42-28.58 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate | — |
| 28.43 Cyanides and complex cyanides | — |
| 28.44 Fulminates, cyanates and thiocyanates | — |
| 28.45 Silicates; commercial sodium and potassium silicates | — |
| 28.46 Borates and perborates | — |
| 28.47 Salts of metallic acids (for example, chromates, permanganates, stannates) | — |
| 28.48 Other salts and peroxysalts of inorganic acids, but not including azides | — |
| VI.—MISCELLANEOUS | |
| 28.49 Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined | — |
| 28.50 Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds | — |
| 28.51 Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No. 28.50 | — |
| 28.52 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together | — |
| 28.53 Liquid air (whether or not rare gases have been removed); compressed air | — |
| 28.54 Hydrogen peroxide (including solid hydrogen peroxide) | — |
| 28.55 Phosphides | — |
| 28.56 Carbides (for example, silicon carbide, boron carbide, metallic carbides) | — |
| 28.57 Hydrides, nitrides and azides, silicides and borides | — |
| 28.58 Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals | — |
| --- | --- |
| Section VI | |
| 29 | CUSTOMS DUTIES |
Chapter 29 ORGANIC CHEMICALS
Notes
1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:
- (a) Separate chemically defined organic compounds, whether or not containing impurities;
- (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
- (c) The products of headings Nos. 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of heading No. 29.43, or the products of heading No. 29.44, whether or not chemically defined;
- (d) Products mentioned in (a), (b) or (c) above dissolved in water;
- (e) Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;
- (f) The products mentioned in (a), (b), (c),(d) or (e) above with an added stabiliser necessary for their preservation or transport;
- (g) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths.
2.—This Chapter does not cover:
- (a) Goods falling within heading No. 15.04, or glycerol (heading No. 15.11);
- (b) Ethyl alcohol (heading No. 22.08 or 22.09);
- (c) Methane (heading No. 27.11);
- (d) The compounds of carbon mentioned in Note 2 of Chapter 28;
- (e) Urea containing not more than forty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31);
- (f) Colouring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as optical bleaching agents substantive to the fibre and natural indigo (heading No. 32.05) and dyes put up in forms or packings of a kind sold by retail (heading No. 32.09);
- (g) Methaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding three hundred cubic centimeters (heading No. 36.08);
- (h) Products put up as charges for fire-extinguishers or put up in fire extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; or
- (ij) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).
3.—Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of those headings.
4.—In headings Nos. 29.03 to 29.05, 29.07 to 29.10 and 29.12 to 29.21 inclusive, any reference to halogenated sulphonated, nitrated or nitrosated derivatives is to be taken to include a reference to any combination of these derivatives (for example, sulphohalogenated, nitrohalogenated, nitrosulphonated and nitrosulphohalogenated derivatives).
Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No. 29.30
| Section VI | |
| CUSTOMS DUTIES | 29.01-29.03 |
5.— (a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the sub-Chapters.
- (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified with the corresponding acid-function compounds.
- (c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the corresponding esters.
- (d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds.
- (e) Halides of carboxylic acids are to be classified with the corresponding acids.
6.—The compounds of headings Nos. 29.31 to 29.34 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.
Heading No. 29.31 (organo-sulphur compounds) and heading No. 29.34 (other organo-inorganic compounds) are to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivates).
7.—Heading No. 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemi-acetals, methylene ethers of orthodihydric phenols, apoxides with three or four member rings, cyclic acetals, cyclic polymers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides, imides of polybasic acids, hexamethylenetetramine and trimethylenetrinitramine.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| I.—HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.01 Hydrocarbons: | ||||
| (A) Light oils as defined in Note 5(a) to Chapter 27 | — | — | — | — |
| (B) Heavy oils as defined in Note 5(b) to Chapter 27 | (a) | 50% | 331/3% | 331/3% |
| (C) Other: | ||||
| (1) Hydrocarbon oils as defined in Note 5(c) to Chapter 27 | — | — | — | — |
| (2) Other | — | Free | Free | Free |
| 29.02 Halogenated derivatives of hydrocarbons: | ||||
| (A) Carbon tetrachloride in containers containing not more than 35 gallons | (a) | 10s. per gallon | 10s. per gallon | 10s. per gallon |
| (B) Other | — | Free | Free | Free |
| 29.03 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 29.04-29.10 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| II.—ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: | ||||
| (A) Naphtha and methylic alcohol purified so as to be potable: | ||||
| (1) Warehoused 5 years or more | — | — | — | — |
| (2) Not warehoused, or warehoused less than 5 years | — | — | — | — |
| (B) Sulphonated derivatives of alcohols suitable for use as soap substitutes | (a) | 75% | 75% | 50% |
| (C) Other | — | Free | Free | Free |
| 29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: | ||||
| (A) Sulphonated derivatives of alcohols suitable for use as soap substitutes | (a) | 75% | 75% | 50% |
| (B) Other | — | Free | Free | Free |
| III.—PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.06 Phenols and phenol-alcohols | — | Free | Free | Free |
| 29.07 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols | — | Free | Free | Free |
| IV.—ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, EPOXIDES WITH A THREE OR FOUR MEMBER RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.08 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 29.11-29.21 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| V.—ALDEHYDE-FUNCTION COMPOUNDS | ||||
| 29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes | — | Free | Free | Free |
| 29.12 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No. 29.11 | — | Free | Free | Free |
| VI.—KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS | ||||
| 29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| VII.—ACIDS, ACID ANHYDRIDES, ACID HALIDES, ACID PEROXIDES AND PERACIDS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.14 Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.15 Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.16 Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| VIII.—INORGANIC ESTERS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | ||||
| 29.17 Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.18 Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.19 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives. | — | Free | Free | Free |
| 29.20 Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| 29.21 Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 29.22-29.41 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| IX.—NITROGEN-FUNCTION COMPOUNDS | ||||
| 29.22 Amine-function compounds | — | Free | Free | Free |
| 29.23 Single or complex oxygen-function amino-compounds | — | Free | Free | Free |
| 29.24 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins | — | Free | Free | Free |
| 29.25 Amide-function compounds | — | Free | Free | Free |
| 29.26 Imide-function compounds and imine-function compounds | — | Free | Free | Free |
| 29.27 Nitrile-function compounds | — | Free | Free | Free |
| 29.28 Diazo-, azo- and azoxy-compounds | — | Free | Free | Free |
| 29.29 Organic derivatives of hydrazine of hydroxylamine | — | Free | Free | Free |
| 29.30 Compounds with other nitrogen-functions | — | Free | Free | Free |
| X.—ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC COMPOUNDS | ||||
| 29.31 Organo-sulphur compounds | — | Free | Free | Free |
| 29.32 Organo-arsenic compounds | — | Free | Free | Free |
| 29.33 Organo-mercury compounds | — | Free | Free | Free |
| 29.34 Other organo-inorganic compounds | — | Free | Free | Free |
| 29.35 Heterocyclic compounds; nucleic acids | — | Free | Free | Free |
| 29.36 Sulphonamides | — | Free | Free | Free |
| 29.37 Sultones and sultans | — | Free | Free | Free |
| XI.—PROVITAMINS, VITAMINS, HORMONES AND ENZYMES, NATURAL OR REPRODUCED BY SYNTHESIS | ||||
| 29.38 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent | — | Free | Free | Free |
| 29.39 Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones | — | Free | Free | Free |
| 29.40 Enzymes | — | Free | Free | Free |
| XII.—GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES | ||||
| 29.41 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 29.42-29.45 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 29.42 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives | — | Free | Free | Free |
| XIII.—OTHER ORGANIC COMPOUNDS | ||||
| 29.43 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of headings Nos. 29.39, 29.41 and 29.42 | — | Free | Free | Free |
| 29.44 Antibiotics | — | Free | Free | Free |
| 29.45 Other organic compounds | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 30 | CUSTOMS DUTIES |
Chapter 30 PHARMACEUTICAL PRODUCTS
Notes
1.—For the purposes of heading No. 30.03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No. 30.02 or 30.04 which are either:
- (a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or
- (b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by retail for therapeutic or prophylactic purposes.
For the purposes of these provisions of and Note 3(d) to this Chapter, the following are to be treated:
- (A) As unmixed products:
- (1) Unmixed products dissolved in water;
- (2) All goods falling in Chapter 28 or 29; and
- (3) Simple vegetable extracts falling in heading No. 13.03, merely standardised or dissolved in any solvent;
- (B) As products which have been mixed:
- (1) Colloidal solutions and suspensions (other than colloidal sulphur);
- (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
- (3) Salts and concentrates obtained by evaporating natural mineral waters.
2.—The headings of this Chapter are to be taken not to apply to:
- (a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.05);
- (b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties (heading No. 33.06); or
- (c) Medicated soap of all kinds (heading No. 34.01).
3.—H eading No. 30.05 is to be taken to apply, and to apply only, to:
- (a) Sterile surgical catgut and similar sterile suture materials;
- (b) Sterile laminaria and sterile laminaria tents;
- (c) Sterile absorbable surgical haemostatics;
- (d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No. 30.02) designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses;
- (e) Dental cements and other dental fillings; and
- (f) First-aid boxes and kits.
Special Provision relating to the Duty on Tablets and Materials therefor.
Whenever it is shown to the satisfaction of the Revenue Commissioners either—
- (a) that any material falling within heading No. 30.03 (G)(1) is not intended for the manufacture of tablets of that heading; or
- (b) that none of the active ingredients of any goods falling within heading No. 30.03 (G)(1) is the subject of a monograph in the edition for the time being current of the British Pharmacopoeia, the British Pharmaceutical Codex or the British Veterinary Codex,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such material or goods to be imported without payment of duty or may repay any duty paid at importation.
| Section VI | |
| CUSTOMS DUTIES | 30.01-30.03 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 30.01 Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | — |
| 30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products | — |
| 30.03 Medicaments (including veterinary medicaments): | |
| (A) Sterile injection liquids put up in glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters, excluding the following— | (a) |
| Sera | |
| Substances of animal origin and synthetic hormones (other than adrenaline, progesterone and stilboestrol) | |
| Antibiotics and preparations thereof | |
| Salts and preparations of antimony, arsenic, bismuth, copper, gold, iodine or iron | |
| Vitamins (other than B group and vitamin K or its analogues) | |
| Dextran | |
| Antihistamine substances | |
| Sulphonamides | |
| Barbituric acid derivatives | |
| (B) Wines | — |
| (C) Liquid paraffin | (a) |
| (D) Sweetened lozenges and pastilles | (a) |
| (E) Disinfectants and antiseptics containing a coal tar derivative, pine oil, chloroxylenol or chlorocresol, insecticides, verminicides, vermicides and fungicides, suitable for use either without further preparation or on the mere addition of water, excluding single chemically defined elements or compounds | (a) |
| (F) Preparations containing malt extract (not being sweetened lozenges or pastilles) | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section VI | |
| 30.03-30.05 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 30.03 Medicaments (including veterinary medicaments)—-contd. | |
| (G) Other: | |
| (1) Tablets imported in quantities exceeding 100 tablets at any one time, and materials so prepared as to be suitable without further substantial processing for compression into tablets, excluding hypodermic tablets and moutwash tablets and materials therefor | (a) |
| (2) Other: | |
| (a) Sweetened: | |
| (i) If the customary trade unit of quantity is reckoned by weight | — |
| (ii) If the customary trade unit of of quantity is reckoned by measure | — |
| (b) Unsweetened | — |
| 30.04 Waddling, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter: | |
| (A) Bandages, dressings and lint, excluding adhesive and elastic bandages and chiropodists' pads; cotton wool, wadding and the like, of textile material, not being medicated in accordance with the standards prescribed in the edition for the time being current of the British Pharmaceutical Codex | (a) |
| (B) Other | — |
| 30.05 Other pharmaceutical goods: | |
| (A) Opacifying preparations for X-ray examinations and diagnostic reagents: | |
| (1) In liquid form, suitable for injection, put up in hermetically sealed or rubber-capped glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters: | |
| (a) Salts and preparations of iodine | — |
| (b) Other | (a) |
| (2) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section VI | |
| CUSTOMS DUTIES | 30.05 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 30.05 Other pharmaceutical goods—-contd. | |
| (B) First-aid boxes and kits | The rates and licensing provisions that would apply if the articles contained in the boxes or kits were imported separately |
| (C) Other | — |
| --- | --- |
| Section VI | |
| 31 | CUSTOMS DUTIES |
Chapter 31 FERTILISERS
Notes
1.—Heading No. 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:
- (A) Goods which answer to one or other of the descriptions given below:
- (i) Sodium nitrate containing not more than 16.3 per cent. by weight of nitrogen;
- (ii) Ammonium nitrate, whether or not pure;
- (iii) Ammonium sulphonitrate, whether or not pure;
- (iv) Ammonium sulphate, whether or not pure;
- (v) Calcium nitrate containing not more than sixteen per cent. by weight of nitrogen;
- (vi) Calcium nitrate-magnesium nitrate, whether or not pure;
- (vii) Calcium cyanamide containing not more than twenty-five percent. by weight of nitrogen, whether or not treated with oil;
- (viii) Urea containing not more than forty-five per cent. by weight of nitrogen.
- (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.
- (C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.
- (D) Liquid fertilisers consisting of the goods of sub-paragraphs 1 (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution.
2.—Heading No. 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:
- (A) Goods which answer to one or other of the descriptions given below:
- (i) Basic slag;
- (ii) Disintegrated calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminium calcium phosphates;
- (iii) Superphosphates (single, double or triple);
- (iv) Calcium hydrogen phosphate containing not less than 0.2 per cent. by weight of fluorine.
- (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.
- (C) Fertilisers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.
3.—Heading No. 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:
- (A) Goods which answer to one or other of the descriptions given below:
- (i) Crude natural potassium salts (for example, carnallite, kainite and sylvinite);
- (ii) Crude potassium salts obtained by the treatment of residues of beet molasses;
- (iii) Potassium chloride, whether or not pure, except as provided in Note 6(c) below;
- (iv) Potassium sulphate containing not more than fifty-two per cent. by weight of K2 O;
- (v) Magnesium sulphate-potassium sulphate containing not more than thirty per cent. by weight of K2O.
- (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria mixed together.
4.—Ammonium phosphates containing not less than six milligrammes of arsenic per kilogramme are to be classified in heading No. 31.05.
5.—For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A), 3 (A) and 4 above, the calculation is to be made on the dry anhydrous product.
6.—This Chapter does not cover:
- (a) Animal blood of heading No. 05.15;
- (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3 (A) or 4 above); or
- (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of potassium chloride (heading No. 90.01).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 31.01 Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemically treated | — | Free | Free | Free |
| 31.02 Mineral or chemical fertilisers, nitrogenous | — | Free | Free | Free |
| 31.03 Mineral or chemical fertilisers, phosphatic: | ||||
| (A) Calcined mineral phosphates, ground | (a) | 20% | Nil | Nil |
| (B) Superphosphates | (a) | 20% | 20% | Nil |
| (C) Other | — | Free | Free | Free |
| 31.04 Mineral or chemical fertilisers, potassic | — | Free | Free | Free |
| 31.05 Other fertilisers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes: | ||||
| (A) Artificial fertilisers and chemically treated natural fertilisers, containing two or more of the elements nitrogen, phosphorus or potassium | (a) | 20% | Nil | Nil |
| (B) Goods described in heading No. 31.03(A) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes | (a) | 20% | Nil | Nil |
| (C) Goods described in heading No. 31.03 (B) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes | (a) | 20% | 20% | Nil |
| (D) Other | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 32.01-32.05 | CUSTOMS DUTIES |
Chapter 32 TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS; INKS
Notes
1.—This Chapter does not cover:
- (a) Separate chemically defined elements and compounds (except those falling within heading No. 32.04 or 32.05, inorganic products of a kind used as luminophores (heading No. 32.07), and also dyes in forms or packings of a kind sold by retail falling within heading No. 32.09); or
- (b) Tannates and other tannin derivatives of products falling within headings Nos. 29.38 to 29.42 29.44 or 35.01 to 35.04.
2.—Heading No. 32.05 is to be taken to include mixtures of stabilised diazonium salts and coupling compound for the production of insoluble azoic dyestuffs on the fibre.
3.—Headings Nos. 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients preparations for printing textiles. The headings are not to be applied, however, to prepared pigments falling within heading No. 32.09
4.—Heading No. 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent exceeds fifty per cent. of the weight of the solution.
5.—The expression "colouring matter" in this Chapter does not include products of a kind used as extender in oil paints, whether or not they are also suitable for colouring distempers.
6.—The expression "stamping foils" in heading No. 32.09 is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:
- (a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or
- (b) Metal (for example, gold or aluminium), or pigment, deposited on paper, artificial plastic material or other support.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 32.01 Tanning extracts of vegetable origin | — | Free | Free | Free |
| 32.02 Tannins (tannic acids), including water-extracted gall-nut tannin, and their salts, ethers, esters and other derivatives | ||||
| 32.03 Synthetic tanning substances, whether or not mixed with natural tanning materials; artificial bates for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin) | — | Free | Free | Free |
| 32.04 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin | — | Free | Free | Free |
| 32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 32.06-32.13 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 32.06 Colour lakes | — | Free | Free | Free |
| 32.07 Other colouring matter; inorganic products of a kind used as luminophores | — | Free | Free | Free |
| 32.08 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes | ||||
| (A) Vitrifiable enamels in liquid or paste form | (a) | 50% | 50% | 50% |
| (B) Liquid lustres, other than precious metal lustres | (a) | 50% | 50% | 33½% |
| (C) Other | — | Free | Free | Free |
| 32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather, paints and enamels; pigments in licensed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes in forms or packings of a kind sold by retail | ||||
| (A) Paints and enamels; distempers in liquid or paste form; pigments; cellulose varnishes, cellulose lacquers and other preparations, in liquid or paste form, which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents; stamping foils; dyes in forms or packings of a kind sold by retail | (a) | 75% | 75% | 50% |
| (B) Other | — | Free | Free | Free |
| 32.10 Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories | — | Free | Free | Free |
| 32.11 Prepared driers | (a) | 50% | 50% | 331/3% |
| 32.12 Galziers' putty; grafting putty; painters' fillings, and stopping, sealing and similar mastics, including resin mastics and cements: | ||||
| (A) Based on calcium carbonate and linseed oil | (a) | 50% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| 32.13 Writing ink, printing ink and other inks | (a) | 331/3% | 331/3% | 331/3% |
| --- | --- | |||
| Section VI | ||||
| 33.01-33.04 | CUSTOMS DUTIES |
Chapter 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND TOILET PREPARATIONS
Notes
1.—This Chapter does not cover:
- (a) Compound alcoholic preparations (known as "concentrated extracts") for the manufacture beverages (heading No. 22.09);
- (b) Soap falling within heading No. 34.01; or
- (c) Spirits of turpentine or other products falling within heading No. 38.07.
2.—Heading No. 33.06 is to be taken to apply, inter alia, to products (whether or not mixed), other than those of heading No. 33.05, suitable for use as perfumery, cosmetics or toilet preparations, put up in packing: of a kind sold by retail for such use.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 33.01 Essential oils (terpeneless or not); concretes and absolutes; resinoids | — | Free | Free | Free |
| 33.02 Terpenic by-products of the deterpenation of essential oils | — | Free | Free | Free |
| 33.03 Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration | — | Free | Free | Free |
| 33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries: | ||||
| (A) Fruit or vegetable flavouring extracts or essences and synthetic substitutes for such extracts or essences, in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries: | ||||
| (1) Sweetened: | ||||
| (a) If the customary trade unit of quantity is reckoned by weight | (a) | 37½% plus 2½d. per lb. | 25% plus 2½d. per lb. | 25% plus 2½d. per lb. |
| (b) If the customary trade unit of quantity is reckoned by measure | (a) | 37½% plus 2s. 1d. per gallon | 25% plus 2s. 1d. per gallon | 25% plus 2s. 1d. per gallon |
| (2) Unsweetened | (a) | 37½% | 25% | 25% |
| (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 |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 33.05-33.06 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses: | ||||
| (A) Fruit or vegetable extracts or essences in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries | (a) | 37½% | 25% | 25% |
| (B) Goods of this heading put up as perfumery or toilet preparations | (a) | 100% or £5 per gallon* | 100% or £5 per gallon* | 100% or £5 per gallon* |
| (C) Other | — | Free | Free | Free |
| 33.06 Perfumery, cosmetics and toilet preparations: | ||||
| (A) Perfumery: | ||||
| (1) Perfumed spirits: | ||||
| (a) Warehoused 5 years or more | — | — | — | — |
| (b) Not warehoused, or warehoused less than 5 years | — | — | — | — |
| (2) Other: | ||||
| (a) If the customary trade unit of quantity is reckoned by weight | (a) | 100% or 10s. per lb.* | 100% or 10s. per lb.* | 100% or 10s. per lb.* |
| (b) If the customary trade unit of quantity is reckoned by measure | (a) | 100% or £5 per gallon* | 100% or £5 per gallon* | 100% or £5 per gallon* |
| (B) Shaving creams; shampoos | (a) | 75% | 75% | 50% |
| (C) Fuller's earth; petroleum jelly; hair dyes | — | Free | Free | Free |
| (D) Other: | ||||
| (1) Cosmetics; toilet preparations for human use: | ||||
| (a) If the customary trade unit of quantity is reckoned by weight | (a) | 100% or 10s. per lb.* | 100% or 10s. per lb.* | 100% or 10s. per lb.* |
| (b) If the customary trade unit of quantity is reckoned by measure | (a) | 100% or £5 per gallon* | 100% or £5 per gallon* | 100% or £5 per gallon* |
| (2) Other | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section VI | |
| 34.01-34.03 | CUSTOMS DUTIES |
Chapter 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES AND DENTAL WAXES
Notes
1.—This Chapter does not cover:
- (a) Separate chemically defined compounds; or
- (b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06).
2.—Heading No. 34.01 is to be taken to apply only to soap, soluble in water, with or without the addition of other substances (for example, disinfectants, abrasive powders, fillers or medicaments).
3.—The reference in heading No. 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products defined in Note 3 of Chapter 27.
4.—In heading No. 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply only to:
- (A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;
- (B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial); and
- (C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.
The heading is to be taken not to apply to:
- (a) Waxes falling within heading No. 27.13; or
- (b) Separate animal waxes and separate vegetable waxes, merely coloured.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 34.01 Soap, including medicated soap | (a) | 75% | 75% | 50% |
| 34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap | (a) | 75% | 75% | 50% |
| 34.03 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing seventy per cent. or more by weight of petroleum oils or of oils obtained from bituminous minerals: | ||||
| (A) Lubricating grease being any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. by weight of the mixture consists of unsaponified oil | (a) | 37½% | 25% | 25% |
| (B) Lubricating oils partly of mineral origin, put up in containers not containing more than 35 gallons of oil | (a) | 1s. per gallon | 1s. per gallon | 1s. per gallon |
| (C) Other | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 34.04-34.07 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 34.04 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents | — | Free | Free | Free |
| 34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04: | ||||
| (A) Polishing preparations: | ||||
| (1) Preparations for use on articles or materials in the course of manufacture | — | Free | Free | Free |
| (2) Other | (a) | 331/3% | 331/3% | 331/3% |
| (B) Scouring preparations: | ||||
| (1) Containing soap or other detergent | (a) | 75% | 75% | 50% |
| (2) Other | — | Free | Free | Free |
| 34.06 Candles, tapers, nightlights and the like | (a) | 37½% | 37½% | 25% |
| 34.07 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as "dental wax" or as "dental impression compounds", in plates, horseshoe shapes, sticks and similar forms | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 35.01-35.05 | CUSTOMS DUTIES |
Chapter 35 ALBUMINOIDAL SUBSTANCES; GLUES
Note
This Chapter does not cover:
- (a) Protein substances put up as medicaments (heading No. 30.03); or
- (b) Gelatin postcards and other products of the printing industry (Chapter 49).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 35.01 Casein, caseinates and other casein derivatives; casein glues : | ||||
| (A) Casein glues | (a) | 75% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| 35.02 Albumins, albuminates and other albumin derivatives : | ||||
| (A) Egg albumin: | ||||
| (1) Liquid or frozen | (b) | £3 per cwt. | £2 5s. per cwt. | £2 5s. per cwt. |
| (2) Dried | (b) | 4s. 6d. per lb. | 4s. 6d. per lb. | 4s. 6d. per lb. |
| (B) Other | — | Free | Free | Free |
| 35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked, and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass) | ||||
| (A) Gelatin, glues (including glue size) and isinglass | (a) | 75% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| 35.04 Peptones and other protein substances and their derivatives; hide powder, whether or not chromed | — | Free | Free | Free |
| 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues: | ||||
| (A) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake, or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures) | (a) | 37½% or 3d. per lb.† | 25% or 2d. per lb.† | 25% or 2d. per lb.† |
| (B) Other | — | 3s. per cwt. | 3s. per cwt. | 3s. per cwt. |
†Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section VI | |
| CUSTOMS DUTIES | 35.06 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 35.06 Prepared glues not elsewhere specified or included; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogramme: | |
| (A) Prepared glues not elsewhere specified or included: | |
| (1) Adhesive preparations which are aqueous solutions of arabin type gums, put up in containers containing not more than 20 gallons | (a) |
| (2) Other | — |
| (B) Products put up for sale by retail as glues: | |
| (1) Glue (including glue size) derived from animal or fish | (a) |
| (2) Adhesive preparations which are aqueous solutions of arabin type gums | (a) |
| (3) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing with water only at ordinary temperatures | (a) |
| (4) Dextrin in dry form put up as glue | — |
| (5) Adhesive solution in the preparation of which rubber (including synthetic rubber) or latex is used or which contains any of these substances | (a) |
| (6) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section VI | |
| 36.01-36.06 | CUSTOMS DUTIES |
Chapter 36 EXPLOSIVES; PROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1.—This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2.—Heading No. 36.08 is to be taken to apply only to:
- (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
- (b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding three hundred cubic centimeters;
- (c) Resin torches, firelighters and the like.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 36.01 Propellent powders | — | Free | Free | Free |
| 36.02 Prepared explosives, other than propellent powders | — | Free | Free | Free |
| 36.03 Mining, blasting and safety fuses | — | Free | Free | Free |
| 36.04 Percussion and detonating caps; igniters; detonators | — | Free | Free | Free |
| 36.05 Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets) | — | Free | Free | Free |
| 36.06 Matches (excluding Bengal matches): | ||||
| (A) Wooden matches in boxes or other containers— | ||||
| (1) Containing not more than 10 matches | — | 16s. 4d. | 16s. 4d. | 16s. 4d. |
| per 1,000 containers | per 1,000 containers | per 1,000 containers | ||
| (2) Containing more than 10 but not more than 20 matches | — | £1 12s. 8d. | £1 12s. 8d. | £1 12s. 8d. |
| per 1,000 containers | per 1,000 containers | per 1,000 containers | ||
| (3) Containing more than 20 but not more than 50 matches | — | 11s. 10d. | 11s. 10d. | 11s. 10d. |
| per 144 containers | per 144 containers | per 144 containers | ||
| (4) Containing more than 50 but not more than 75 matches | — | 17s. 9d. | 17s. 9d. | 17s. 9d. |
| per 144 containers | per 144 containers | per 144 containers | ||
| (5) Containing more than 75 matches | — | 17s. 9d. | 17s. 9d. | 17s. 9d. |
| per 144 containers and, for each 25 or part of 25 matches over 75, | per 144 containers and, for each 25 or part of 25 matches over 75, | per 144 containers and, for each 25 or part of 25 matches over 75, | ||
| 4s. 2d. | 4s. 2d. | 4s. 2d. | ||
| per 144 containers and so in proportion for any less quantity of containers | per 144 containers and so in proportion for any less quantity of containers | per 144 containers and so in proportion for any less quantity of containers | ||
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 36.06-36.08 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 36.06 Matches (excluding Bengal matches)—contd. | ||||
| (B) Other matches in boxes or other containers— | ||||
| (1) Containing not more than 20 matches | — | £3 5s. 4d. | £3 5s. 4d. | £3 5s. 4d. |
| per 1,000 containers | per 1,000 containers | per 1,000 containers | ||
| (2) Containing more than 20 but not more than 50 matches | — | £1 3s. 8d. | £1 3s. 8d. | £1 3s. 8d. |
| per 144 containers | per 144 containers | per 144 containers | ||
| (3) Containing more than 50 but not more than 75 matches | — | £1 15s. 6d. | £1 15s. 6d. | £1 15s. 6d. |
| per 144 containers | per 144 containers | per 144 containers | ||
| (4) Containing more than 75 matches | — | £1 15s. 6d. | £1 15s. 6d. | £1 15s. 6d. |
| per 144 containers and, for each 25 or part of 25 matches over 75, | per 144 containers and, for each 25 or part of 25 matches over 75, | per 144 containers and, for each 25 or part of 25 matches over 75, | ||
| 8s. 4d. | 8s. 4d. | 8s. 4d. | ||
| per 144 containers and so in proportion for any less quantity of containers | per 144 containers and so in proportion for any less quantity of containers | per 144 containers and so in proportion for any less quantity of containers | ||
| 36.07 Ferro-cerium and other pyrophoric alloys in all forms | — | Free | Free | Free |
| 36.08 Other combustible preparations and products: | ||||
| (A) Light oils as defined in Note 5(a) to Chapter 27 | — | — | — | — |
| (B) Firelighters | (a) | 331/3% | 331/3% | 331/3% |
| (C) Other | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 37.01-37.04 | CUSTOMS DUTIES |
Chapter 37 PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
Notes
1.—This Chapter does not cover waste or scrap materials.
2.—Heading No. 37.08 is to be taken to apply only to :
- (a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers and fixers); and
- (b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form ready for use.
The heading does not apply to photographic pastes or gums, varnishes or similar products.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper-board or cloth | — | Free | Free | Free |
| 37.02 Film in rolls, sensitised, unexposed, perforated or not: | ||||
| (A) Cinematograph film; X-ray film; microfilm | — | Free | Free | Free |
| (B) Other: | ||||
| (1) Not exceeding 3 inches in width | — | 22½% | 22½% | 15% |
| (2) Exceeding 3 inches in width | — | Free | Free | Free |
| 37.03 Sensitised paper, paperboard and cloth, unexposed or exposed but not developed: | ||||
| (A) Paper: | ||||
| (1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls | — | 5% | 5% | 5% |
| (2) Other | — | 27½% | 27½% | 20% |
| (B) Paperboard: | ||||
| (1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls | — | Free | Free | Free |
| (2) Other | — | 22½% | 22½% | 15% |
| (C) Cloth | — | Free | Free | Free |
| 37.04 Sensitised plates and film, exposed but not developed, negative or positive | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| CUSTOMS DUTIES | 37.05-37.08 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 37.05 Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive: | ||||
| (A) Negatives; positives of a technical or scientific nature; single positives made from photographs taken outside the State, imported by the proprietor of a newspaper, magazine or other publication for the purposes of his trade or business as such proprietor | — | Free | Free | Free |
| (B) Other | (a) | 331/3% | 331/3% | 331/3% |
| 37.06 Cinematograph film, exposed and developed, consisting only of sound track, negative or positive | — | Free | Free | Free |
| 37.07 Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive | — | Free | Free | Free |
| 37.08 Chemical products and flash light materials, of a kind and in a form suitable for use in photography | — | Free | Free | Free |
| --- | --- | |||
| Section VI | ||||
| 38.01-38.07 | CUSTOMS DUTIES |
Chapter 38 MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.—This Chapter does not cover:
- (a) Separate chemically defined elements or compounds with the exception of the following:
- (1) Artificial graphite (heading No. 38.01);
- (2) Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products put up as described in heading No. 38.11;
- (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.17);
- (4) Products specified in Note 2 (a), 2 (c), 2 (d) or 2 (f) below.
- (b) Medicaments (heading No. 30.03).
2.—Heading No. 38.19 is to be taken to include the following goods which are to be taken not to fall within any other heading of this Schedule:
- (a) Cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals;
- (b) Fusel oil;
- (c) Ink removers put up in packings for sale by retail;
- (d) Stencil correctors put up in packings for sale by retail;
- (e) Ceramic firing testers, fusible, (for example, Seger cones);
f)
Plasters specially prepared for use in dentistry; and
- (g) Mixed alkylenes with a very low degree of polymerisation.
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