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…
- (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other processs, or consisting of parts assembled otherwise than by binding, glueing or similar methods.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down, and articles thereof, (other than goods falling within heading No. 05.07 and worked quills and scapes): | ||||
| (A) Articles of apparel and clothing accessories (not including parts of, and trimmings for, such goods) | (a) | 75% | 75% | 50% |
| (B) Other: | — | Free | Free | Free |
| 67.02 Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flowers, foliate or fruit: | ||||
| (A) Suitable for personal or domestic use (including cake decorations): | ||||
| (1) Of paper, papier maché, wax or artificial plastic material | (c) | 60% | 60% | 40% |
| (2) Of woven textile material | (a) | 50% | 50% | 50% |
| (3) Other | — | Free | Free | Free |
| (B) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XII | ||||
| 67.03-67.05 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 67.03 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair prepared for use in making wigs and the like | — | Free | Free | Free |
| 67.04 Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets): | ||||
| (A) Hair nets | (a) | 75% | 75% | 50% |
| (B) Other | — | Free | Free | Free |
| 67.05 Fans and hand screens, non-mechanical, of any material; frames and handles therefor and parts of such frames and handles, of any material | — | Free | Free | Free |
| --- | --- | |||
| Section XIII | ||||
| 68.01 | CUSTOMS DUTIES |
SECTION XIII
ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
Chapter 68 ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS
Notes
1.—This Chapter does not cover:
- (a) Goods falling within Chapter 25;
- (b) Coated or impregnated paper falling within heading No. 48.07 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);
- (c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or asphalted fabric);
- (d) Articles falling within Chapter 71;
- (e) Tools or parts of tools, falling within Chapter 82;
- (f) Lithographic stones of heading No. 84.34;
- (g) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;
- (h) Dental burrs (heading No. 90.17);
- (ij) Goods falling within Chapter 91 (for example, clocks and clock cases);
- (k) Articles falling within heading No. 95.07;
- (l) Toys, games or sports requisites (Chapter 97);
- (m) Goods falling within heading No. 98.01 (for example, buttons), No. 98.05 (for example, slate pencils) or No. 98.06 (for example, drawing slates); or
- (n) Works of art, collectors' pieces or antiques (Chapter 99).
2.—In heading No. 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the varieties of stone referred to in headings Nos. 25.15 and 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it is, however, to be taken not to apply to slate.
3.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 68.01 Road and paving setts, curbs and flagstones, of natural stone (except slate) | (a) | 100% | 662/3% | 662/3% |
| --- | --- | |||
| Section XIII | ||||
| CUSTOMS DUTIES | 68.02-68.06 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 68.02 Worked monumental or building stone, and articles thereof (including mosaic cubes), other than goods falling within heading No. 68.01 or within Chapter 69: | ||||
| (A) Coving stones; fireplaces | (a) | 100% | 662/3% | Nil |
| (B) Surrounds, hearths and curbs for fireplaces, of tiles, bricks or slabs; sections of such surrounds, hearths and curbs | (a) | 331/3% | 331/3% | 331/3% |
| (C) Rosaries and assemblies of beads therefor | (a) | 75% or 1½d. per length of 10 beads or fraction of 10 beads* | 75% or 1½d. per length of 10 beads or fraction of 10 beads* | 50% or 1d. per length of 10 beads or fraction of 10 beads* |
| (D) Pieces of mosaic on a backing of any material | (a) | 60% | 60% | 40% |
| (E) Other | (a) | 100% | 66½% | 66½% |
| 68.03 Worked slate and articles of slate, including articles or agglomerated slate | — | Free | Free | Free |
| 68.04 Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but not mounted on frameworks; segments and other finished parts of such stones and wheels of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery | — | Free | Free | Free |
| 68.05 Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery | — | Free | Free | Free |
| 68.06 Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: | ||||
| (A) On a base of paper, of paperboard, of cloth, of vulcanised fibre or of any combination thereof, in sheet, roll, coil, belt or disc form: | ||||
| (1) On a base of vulcanised fibre | (a) | 45% | 45% | 30% |
| (2) Other: | ||||
| (a) Waterproofed | — | Free | Free | Free |
| (b) Other | (a) | 45% | 45% | 30% |
| (B) Other | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| 68.07-68.11 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 68.07 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating, or sound-absorbing mineral materials, other than those falling in heading No. 68.12 or 68.13, or in Chapter 69: | |
| (A) Tiles, slabs, slates and sheets, of or containing clay, or containing cement | — |
| (B) Other | — |
| 68.08 Articles of asphalt or of similar material (for example, of petroleum bitumen or coal tar pitch) | — |
| 68.09 Panels, boards, tiles, blocks and similar articles of vegetable fibre, or wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances: | |
| (A) Sheets and slabs of fibre, not varnished, painted or polished | (a) |
| (B) Other | — |
| 68.10 Articles of plastering material: | |
| (A) Sheets and slabs | (a) |
| (B) Statues, statuettes and busts | (a) |
| (C) Representations of houses, cottages, castles or similar buildings, and round towers, (not being articles of a religious character), suitable for domestic or household use | (a) |
| (D) Other | — |
| 68.11 Articles of cement (including slag cement), of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not: | |
| (A) Bricks, blocks, slabs, pillars and posts of or containing cement | (a) |
| (B) Beams of or containing cement | (a) |
| (C) Surrounds, hearths and curbs for fire-places, of tiles, bricks or slabs; sections of such surrounds, hearths and curbs | (a) |
| (D) Other: | |
| (1) Tiles, slates and sheets of or containing cement: | |
| (a) Roofing tiles, including ridge and hip tiles | — |
| (b) Other | — |
| (2) Other | — |
| --- | --- |
| Section XIII | |
| CUSTOMS DUTIES | 68.12-68.14 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 68.12 Articles of asbestos-cement, of cellulose fibrecement or the like: | |
| (A) Pressure pipes of asbestos-cement: | |
| (1) Of an internal diameter not exceeding 2¼ inches | (a) |
| (2) Of an internal diameter exceeding 2¼ inches and not exceeding 3¼ inches | (a) |
| (3) Of an internal diameter exceeding 3¼ inches and not exceeding 4¼ inches | (a) |
| (4) Of an internal diameter exceeding 4¼ inches and not exceeding 5¼ inches | (a) |
| (5) Of an internal diameter exceeding 5¼ inches and not exceeding 7 inches | (a) |
| (6) Other | — |
| (B) Roofing tiles, including ridge and hip tiles | — |
| (C) Other: | |
| (1) Articles of asbestos-cement, suitable for use in building or drainage | (a) |
| (2) Other: | |
| (a) Tiles, slabs, slates and sheets | — |
| (b) Other | — |
| 68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No. 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures | — |
| 68.14 Friction material (segments, discs, washers, strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials: | |
| (A) Brake and clutch linings for motor vehicles | (d) |
| (B) Other | — |
| --- | --- |
| Section XIII | |
| 68.15-68.16 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 68.15 Worked mica and articles of mica, including bonded mica splittings on a support of paper or fabric (for example, micanite and micafolium) | — |
| 68.16 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included: | |
| (A) Pictures and designs made in mosaic, whether or not mounted or framed | (a) |
| (B) Rosaries and assemblies of beads therefor | (a) |
| (C) Other | |
| (1) Articles of natural stone, not agglomerated | (a) |
| (2) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| CUSTOMS DUTIES | 69.01-69.02 |
Chapter 69 CERAMIC PRODUCTS
Notes
1.—The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping. Headings Nos. 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and refractory goods.
2.—This Chapter does not cover:
- (a) Goods falling within Chapter 71 (for example, imitation jewellery);
- (b) Cermets falling within heading No. 81.04;
- (c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;
- (d) Artificial teeth (heading No. 90.19);
- (e) Goods falling within Chapter 91 (for example, clocks and clock cases);
- (f) Toys, games or sports requisites (Chapter 97);
- (g) Smoking pipes, buttons or other articles falling within Chapter 98; or
- (h) Original statuary, collectors' pieces or antiques (Chapter 99).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| I.— HEAT-INSULATING AND REFRACTORY GOODS | ||||
| 69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths: | ||||
| (A) The following articles: | (a) | 75% | 50% | 50% |
| Bricks and blocks | ||||
| Floor tiles | ||||
| Pipes, pipe connections and flue linings, not vitrified | ||||
| (B) Pipes and pipe connections, vitrified | (a) | 60% | 60% | 40% |
| (C) Other: | ||||
| (1) Tiles, slabs, slates and sheets | — | 5s. per cwt. | 5s. per cwt. | 5s. per cwt. |
| (2) Other | — | Free | Free | Free |
| 69.02 Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within heading NO. 69.01: | ||||
| (A) Bricks and blocks; floor tiles | (a) | 75% | 50% | 50% |
| (B) Other: | ||||
| (1) Tiles, slabs, slates and sheets | — | 5s. per cwt. | 5s. per cwt. | 5s. per cwt. |
| (2) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XIII | ||||
| 69.03-69.07 | CUSTOMS DUTIES | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 69.03 Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling with heading No. 69.01: | ||||
| (A) Pipes, pipe connections and flue linings: | ||||
| (1) Vitrified | (a) | 60% | 60% | 40% |
| (2) Other | (a) | 75% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| II—OTHER CERAMIC PRODUCTS | ||||
| 69.04 Building bricks (including flooring blocks, support or filler tiles and the like): | ||||
| (A) Unglazed | (a) | 75% | 50% | 50% |
| (B) Glazed | — | Free | Free | Free |
| 69.05 Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments: | ||||
| (A) Chimney-pots, chimney-liners and cowls: | ||||
| (1) Glazed or vitrified | (a) | 60% | 60% | 40% |
| (2) Other | (a) | 75% | 50% | 50% |
| (B) Other: | ||||
| (1) Slabs, slates and sheets | — | 5s. per cwt. | 5s. per cwt. | 5s. per cwt. |
| (2) Other | — | Free | Free | Free |
| 69.06 Piping, conduits and guttering (including angles, bends and similar fittings): | ||||
| (A) Pipes (including conduit tubing) and pipe connections: | ||||
| (1) Glazed or vitrified | (a) | 60% | 60% | 40% |
| (2) Other | (a) | 75% | 50% | 50% |
| (B) Other | — | Free | Free | Free |
| 69.07 Unglazed setts, flags and paving, hearth and wall tiles: | ||||
| (A) Pieces of mosaic on a backing of any material | (a) | 60% | 60% | 40% |
| --- | --- | |||
| Section XIII | ||||
| CUSTOMS DUTIES | 69.07-69.11 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 69.07 Unglazed setts, etc.-contd. | ||||
| (B) Other: | ||||
| (1) Floor tiles of clay | (a) | 75% | 50% | 50% |
| (2) Other: | ||||
| (a)Tiles, slabs and sheets | — | 5s. per cwt. | 5s. per cwt. | 5s. per cwt. |
| (b)Other | — | Free | Free | Free |
| 69.08 Glazed setts, flags and paving, hearth and wall tiles: | ||||
| (A) Pieces of mosaic on a backing of any material | (a) | 60% | 60% | 40% |
| (B) Other: | ||||
| (1) Tiles | (a) | 75% or 4½d. each* | 50% or 3d. each* | 50% or 3d. each* |
| (2) Slabs and sheets | — | 5s. per cwt. | 5s. per cwt. | 5s. per cwt. |
| (3) Other | — | Free | Free | Free |
| 69.09 Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods. | — | Free | Free | Free |
| 69.10 Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fittings | — | Free | Free | Free |
| 69.11 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian): | ||||
| (A) Tableware, excluding condiment sets and containers for salt, mustard or pepper | (a) | 75% or 1s. 6d. each* | 50% or 1s. each* | 50% or 1s. each* |
| (B) Articles which do not exceed five shillings each in value, the following: | (a) | 1s. 6d. each | 1s. 6d. each | 1s. each |
| Ashtrays and ashbowls | ||||
| Condiment containers for table use and stands for such containers | ||||
| Pin trays | ||||
| Trinket boxes and bowls | ||||
| Powder bowls | ||||
| (C) Other | (a) | £2 5s. per cwt. | £1 10s. per cwt. | £1 10s. per cwt. |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| 69.12-69.13 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 69.12 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery: | |
| (A) Biscuit ware | (a) |
| (B) Other: | |
| (1) Tableware, excluding condiment sets and containers for salt, mustard or pepper | (a) |
| (2) Articles which do not exceed five shillings each in value, the following: | (a) |
| Ashtrays and ashbowls | |
| Condiment containers for table use and stands for such containers | |
| Pin trays | |
| Trimket boxes and bowls | |
| Powder bowls | |
| (3) Other | (a) |
| 69.13 Statuettes and other ornaments, and articles of personal adornment; articles of furniture: | |
| (A) Domestic pottery: | |
| (1) Articles which do not exceed five shillings each in value, the following: | (a) |
| Ornaments, excluding religious articles | |
| Boxes and other containers for cigarettes | |
| Vases, bowls and other containers for flowers and plants | |
| Book ends | |
| Candlesticks | |
| (2) Other: | |
| (a) Glazed or vitrified articles: | |
| (i) Figures, figurines, flower tubs, vases, trays, and articles which are fitted to metal frames or are mounted with metal | — |
| (ii) Other | (a) |
| (b) Other | — |
| (B) Other | — |
*Where alternatives rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| CUSTOMS DUTIES | 69.14 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 69.14 Other articles: | |
| (A) Pictures and designs made in mosaic, whether or not mounted or framed | (a) |
| (B) Surrounds, hearths and curbs for fireplaces, of tiles, bricks, or slabs; sections of such surrounds, hearths or curbs | (a) |
| (C) Rosaries and assemblies of beads for rosaries> | (a) |
| (D) Biscuit ware and unglazed flower pots, bowls, vases and other horticultural pottery; glazed tiles | (a) |
| (E) Other: | |
| (1) Unglazed backs and cheeks or sides (including articles consisting of a back and cheeks or sides) for domestic firegrates or mantel registers | (a) |
| (2) Other | |
| (a) Tiles, slabs, slates and sheets | — |
| (b) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| 70.01-70.06 | CUSTOMS DUTIES |
Chapter 70 GLASS AND GLASSWARE
Notes
1.—This Chapter does not cover:
- (a) Ceramic enamels (heading No. 32.08);
- (b) Goods falling within Chapter 71 (for example, imitation jewellery);
- (c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;
- (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically work optical elements or other articles falling within Chapter 90;
- (e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97. (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 97); or
- (f) Buttons, fitted vacuum flasks, complete scent or similar sprays or other articles falling with; Chapter 98.
2.—The reference in heading No. 70.07 to "cast, rolled, drawn or blown glass (including flashed or wire glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not framed or fitted with other materials.
3.—For the purposes of this Schedule, the expression "glass" is to be taken to extend to fused quartz and fuse silica.
4.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailer therefor which are shown in Chapter 87 as chargeable with duty.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 70.01 Waste glass (cullet); glass in the mass (excluding optical glass) | — | Free | Free | Free |
| 70.02 Glass of the variety known as "enamel" glass, in the mass, rods and tubes | — | Free | Free | Free |
| 70.03 Glass in balls, rods and tubes, unworked (not being optical glass) | — | Free | Free | Free |
| 70.04 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles | (a) | 60% | 60% | 40% |
| 70.05 Unworked drawn or blown glass (including flashed glass), in rectangles | (a) | 60% | 60% | 40% |
| 70.06 Cast, rolled, drawn or blown glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked | (a) | 60% | 60% | 40% |
| --- | --- | |||
| Section XIII | ||||
| CUSTOMS DUTIES | 70.07-70.09 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like: | ||||
| (A) Multiple-walled insulating glass | — | Free | Free | Free |
| (B) Leaded lights and the like | (a) | 40% | 40% | 40% |
| (C) Bent or curved glass not falling within sub-heading (A) or (B) of this heading | — | Free | Free | Free |
| (D) Other: | ||||
| (1) Advertising signs, direction signs, name plates, notices and the like; other sheets, plates, and panels of glass having thereon any lettering, design, device or other inscription in the nature of an advertisement, direction, name or notice or part of any such inscription | (a) | 75% | 50% | 50% |
| (2) Other | (a) | 60% | 60% | 40% |
| 70.08 Safety glass consisting of toughened or laminated glass, shaped or not: | ||||
| (A) Windscreens, windows and partitions for vehicles falling within Chapter 86 or 87 | (a) | 1s. 3d. per lb. | 10d. per lb. | 10d. per lb. |
| (B) Other: | ||||
| (1) Toughened glass: | ||||
| (a) Bent or curved | — | Free | Free | Free |
| (b) Not bent or curved | (a) | 60% | 60% | 40% |
| (2) Laminated glass | (a) | 1s. 3d. per lb. | 10d. per lb. | 10d. per lb. |
| 70.09 Glass mirrors (including rear-view mirrors), unframed, framed or backed: | ||||
| (A) Silvered or metallised glass in rectangles, not edge worked or framed, mounted or backed | (a) | £3 7s. 6d. per cwt. | £3 7s. 6d. per cwt. | £2 5s. per cwt. |
| (B) Other: | ||||
| (1) For motor vehicles: | ||||
| (a) For the interiors of omnibuses | (d) | 50% | 50% | 50% |
| (b) Other | (d) | 37½% | 37½% | 37½% |
| (2) Other: | ||||
| (a) Bent or curved | — | Free | Free | Free |
| (b) Other | (a) | 60% | 60% | 40% |
| --- | --- | |||
| Section XIII | ||||
| CUSTOMS DUTIES | 70.10-70.13 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 70.10 Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass: | ||||
| (A) Carboys | — | 10% | 10% | 10% |
| (B) Bottles, jars and pots, the following: | — | 10% | 10% | 10% |
| Articles of a height less than 2½ inches and with openings of less than 1¼ inches in external diameter | ||||
| Articles of a height exceeding 15 inches | ||||
| Dropping bottles with a lip or spout | ||||
| Jars with openings exceeding 5 inches in external diameter | ||||
| Articles made of cut glass or imitation cut glass and of a value exceeding 30 shillings per gross | ||||
| Bottles with necks ground to receive glass stoppers | ||||
| Syphons | ||||
| (C) Other bottles, jars and pots: | ||||
| (1) Bottles designed for use for bottling beer | (a) | 75% or 8s. per gross* | 75% or 8s. per gross* | 75% or 5s. 4d. per gross* |
| (2) Other | (a) | 90% | 90% | 60% |
| (D) Other | — | Free | Free | Free |
| 70.11 Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the like | — | Free | Free | Free |
| 70.12 Glass inners for vacuum flasks or for other vacuum vessels, and blanks therefor | — | Free | Free | Free |
| 70.13 Glassware (other than articles falling in heading No. 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, for or similar uses: | ||||
| (A) Drinking glasses of all descriptions | (a) | 50% or 1s. each* | 50% or 1s. each* | 331/3% or 8d. each* |
| (B) Religious articles | — | Free | Free | Free |
| (C) Other | (a) | 55% | 55% | 40% |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIII | |
| CUSTOMS DUTIES | 70.14-70.18 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 70.14 Illuminating glassware, signalling glassware and optical elements of glass, not optically worked nor optical glass: | |
| (A) Illuminating glassware: | |
| (1) Fixtures and fittings for electric fluorescent lighting: | |
| (a) Designed for medical, surgical or scientific purposes or for stage lighting purposes | — |
| (b) Other | (c) |
| (2) Other: | |
| (a) Of a kind commonly used for indoor purposes | (a) |
| (b) For the interiors of motor vehicles | (d) |
| (c) Other | — |
| (B) Signalling glassware and optical elements of glass: | |
| (1) For motor vehicles | (d) |
| (2) Other | — |
| 70.15 Clock and watch glasses and similar glasses (including glass of a kind used for sunglasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres, of a kind used for the manufacture of clock and watch glasses and the like | — |
| 70.16 Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or moulded glass, of a kind commonly used in building; multi-cellular glass in blocks, slabs, plates, panels and similar forms | — |
| 70.17 Laboratory, hygenic and pharamceutical glassware, whether or not graduated or calibrated; glass ampoules | — |
| 70.18 Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses | — |
| --- | --- |
| Section XIII | |
| 70.19-70.21 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 70.19 Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes, of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains (ballotini): | |
| (A) Rosaries and assemblies of beads for rosaries | (a) |
| (B) Pieces of mosaic on a backing of any material | (a) |
| (C) Material consisting of pieces of silvered or metallised glass mounted on a flexible backing, commonly known as flexible mirror glass | (a) |
| (D) Necklaces, bracelets and similar articles of personal adornment | (c) |
| (E) Other: | |
| (1) Fancy or decorative articles suitable for indoor use (including such articles made of lamp-worked glass) | (a) |
| (2) Other | — |
| 70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom | — |
| 70.21 Other articles of glass: | |
| (A) Pictures and designs made in mosaic, whether or not mounted or framed | (a) |
| (B) Advertising signs, direction signs, name plates, notices and the like of which the glass components consist of flat sheets or plates of glass; advertising signs of the box type | (a) |
| (C) Other: | |
| (1) Articles of sheet or plate glass: | |
| (a) Containing glass which has been subjected to a process of bending or curving | — |
| (b) Other | (a) |
| (2) Other | — |
- Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XIV | |
| CUSTOMS DUTIES | 71 |
SECTION XIV
PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71 PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY
Notes
1.—Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
- (a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
- (b) Of precious metal or of rolled precious metal,
are to be classified within this Chapter and not within any other Chapter.
2.— (a) Headings Nos. 71.12, 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.
- (b) Heading No. 71.15 does not cover articles containing precious metal or rolled precious metal (other than as minor constituents).
3.—This Chapter does not cover:
- (a) Amalgams of precious metal, and colloidal precious metal (heading No. 28.49);
- (b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30;
- (c) Goods falling in Chapter 32 (for example, lustres);
- (d) Handbags and other articles falling within heading No. 42.02 or 42.03;
- (e) Goods of heading No. 43.03 or 43.04;
- (f) Goods falling within Section XI (textiles and textile articles);
- (g) Footwear (Chapter 64) and headgear (Chapter 65);
- (h) Umbrellas, walking-sticks and other articles falling within Chapter 66;
- (ij) Fans and hand screens of heading No. 67.05;
- (k) Coin (Chapter 72 or 99);
- (l) Abrasive goods falling within headings Nos. 68.04, 68.05, 68.06 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed);
- (m) Goods falling within Chapter 90, 91, or 92 (scientific instruments, clocks and watches, or musical instruments);
- (n) Arms or parts thereof (Chapter 93);
- (o) Articles covered by Note 2 to Chapter 97;
- (p) Articles falling within headings of Chapter 98 other than headings Nos. 98.01 and 98.12; or
| Section XIV | |
| 71 | CUSTOMS DUTIES |
- (q) Original sculptures and statuary (heading No. 99.03), collectors' pieces (heading No. 99.05) and antiques of an age exceeding one hundred years (heading No. 99.06), other than pearls or precious or semi-precious stones.
4.— (a) The expression "pearls" is to be taken to include cultured pearls.
- (b) The expression "precious metal" means silver, gold, platinum and other metals of the platinum group.
- (c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium and ruthenium.
5.—For the purposes of this Chapter, any alloy (including a sintered mixture) containing precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal constitutes as much as two per cent., by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
- (a) An alloy containing two per cent. or more, by weight, of platinum is to be treated only as an alloy of platinum.
- (b) An alloy containing two per cent. or more, by weight, of gold but no platinum, or less than two per cent., by weight, of platinum, is to be treated only as an alloy of gold.
- (c) Other alloys containing two per cent. or more, by weight, of silver are to be treated as alloys of silver.
For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as though they were platinum.
6.—Except where the context otherwise requires, any reference in these Notes or elsewhere in this Schedule to precious metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to base metal or non-metals coated or plated with precious metal.
7.—The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. The expression is also to be taken to cover base metal inlaid with precious metal.
8.—For the purposes of heading No. 71.12, the expression "articles of jewellery" means:
- (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
- (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
9.—For the purposes of heading No. 71.13, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
10.—For the purposes of heading No. 71.16, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles of heading No. 98.01 or dress combs, hair-slides or the like of heading No. 98.12), not incorporating pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed:
- (a) Wholly or partly of base metal, whether or not plated with precious metal; or
- (b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material), no account being taken of materials (for example, necklace strings) used only for assembly.
11.—Cases, boxes, and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.
| Section XIV | |
| CUSTOMS DUTIES | 71.01-71.09 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| I.—PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES | |
| 71.01 Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport) | — |
| 71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) | — |
| 71.03 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted set or strung (except ungraded stones temporarily strung for convenience of transport) | — |
| 71.04 Dust and powder of natural or synthetic precious or semi-precious stones | — |
| II.—PRECIOUS METALS AND ROLLED PRECIOUS METALS, UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED | |
| 71.05 Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured: | |
| (A) Unwrought | — |
| (B) Other : | |
| (1) For use for scientific purposes | — |
| (2) Other | (c) |
| 71.06 Rolled silver, unworked or semi-manufactured: | |
| (A) Unworked | — |
| (B) Other | (c) |
| 71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured: | |
| (A) Unwrought | — |
| (B) Other : | |
| (1) For use for scientific purposes | — |
| (2) Other | (c) |
| 71.08 Rolled gold on base metal or silver, unworked or semi-manufactured: | |
| (A) Unworked | — |
| (B) Other | (c) |
| 71.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured: | |
| (A) Unwrought | — |
| (B) Other : | |
| (1) For use for scientific purposes | — |
| (2) Other | (c) |
| --- | --- |
| Section XIV | |
| 71.10-71.16 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 71.10 Rolled platinum or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured: | |
| (A) Unworked | — |
| (B) Other | (c) |
| 71.11 Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal | — |
| III.—JEWELLERY, GOLDSMITHS' AND SILVER-SMITHS' WARES AND OTHER ARTICLES | |
| 71.12 Articles of jewellery and parts thereof, of precious metal or rolled precious metal | (c) |
| 71.13 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No. 71.12 | (c) |
| 71.14 Other articles of precious metal or rolled precious metal: | |
| (A) For technical or laboratory use | — |
| (B) Other | (c) |
| 71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | (c) |
| 71.16 Imitation jewellery | (c) |
| --- | --- |
| Section XIV | |
| CUSTOMS DUTIES | 72.01 |
Chapter 72 Coin
Note
This Chapter does not cover collectors' pieces (heading No. 99.05).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 72.01 Coin | — | Free | Free | Free |
| --- | --- | |||
| Section XV | CUSTOMS DUTIES |
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Notes
This Section does not cover:
- (a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No. 32.08, 32.09, 32.10 or 32.13;
- (b) Ferro-cerium or other pyrophoric alloys (heading No. 36.07);
- (c) Headgear or parts thereof falling within heading No. 65.06 or 65.07;
- (d) Frames or parts of umbrellas, sunshades, walking-sticks or of other articles, falling within heading No. 66.03;
- (e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery);
- (f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);
- (g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within Section XVII (vehicles, ships and boats, aircraft);
- (h) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch springs;
- (ij) Lead shot prepared for ammunition (heading No. 93.07) or other articles falling within Section XIX (arms and ammunition);
- (k) Articles falling within Chapter 94 (furniture and mattress supports);
- (l) Hand sieves (heading No. 96.06);
- (m) Articles falling within Chapter 97 (toys, games and sports requisites); or
- (n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98.
2.—Throughout this Schedule, the expression "parts of general use" means:
- (a) Goods described in headings Nos. 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base metals;
- (b) Springs and leaves for springs, of base metal, other than watch and clock springs (heading No. 91.11); and
- (c) Goods described in headings Nos. 83.01, 83.02, 83.07, 83.09, 83.12 and 83.14.
In Chapters 73 to 82 (but not in heading No. 73.29 or 74.13) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken not to apply to any goods falling within Chapter 82 or 83.
3.—Classification of Alloys:
- (a) An alloy of base metals containing more than ten per cent, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.
- (b) Ferro-alloys and master alloys (as defined in Chapters 73 and 74) are to be classified under headings Nos. 73.02 and 74.02, respectively.
- (c) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.
| Section XV | |
| CUSTOMS DUTIES | 73 |
- (d) An alloy, not being a ferro-alloy or a master alloy, composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present.
- (e) In this Section the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting.
4.—Unless the context otherwise requires, any reference in this Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.
5.—Classification of Composite Articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight. For this purpose:
- (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and
- (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified.
6.—For the purposes of this Section, the expression "scrap and waste" means scrap and waste metal fit only for the recovery of metal or for use in the manufacture of chemicals.
Chapter 73 IRON AND STEEL AND ARTICLES THEREOF
Notes
1.—In this Chapter the following expressions have the meanings hereby assigned to them:
- (a) Pig iron and cast iron (heading No. 73.01):
A ferrous product containing, by weight, 1.9 per cent. or more of carbon, and which may contain one or more of the following elements within the weight limits specified:
less than 15 per cent. phosphorus,
not more than 8 per cent. silicon,
not more than 6 per cent. manganese,
not more than 30 per cent. chromium,
not more than 40 per cent. tungsten, and
an aggregate of not more than 10 per cent. of other alloy elements (for example, nickel, copper, aluminium,titanium, vanadium, molybdenum).
However, the ferrous alloys known as "non-distorting tool steels", containing, by weight 1.9 per cent. or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings.
- (b) Spiegeleisen (heading No. 73.01):
A ferrous product containing, by weight, more than six per cent. but not more than thirty per cent. of manganese and otherwise conforming to the specification at (a) above.
- (c) Ferro-alloys (heading No. 73.02):
Alloys of iron which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together:
more than 8 per cent. of silicon, or
more than 30 per cent. of manganese, or
| Section XV | |
| 73 | CUSTOMS DUTIES |
more than 30 per cent. of chromium, or
more than 40 per cent. of tungsten, or
a total of more than ten per cent. of other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other elements except copper),
and which do not contain, by weight, more than ninety per cent. (ninety-two per cent. in the case of ferro-alloys containing manganese but no silicon or ninety-six per cent. in the case of ferro-alloys containing silicon) of non-ferrous alloy elements.
- (d) Alloy steel (heading No. 73.15):
Steel containing, by weight, one or more elements in the following proportions:
more than 2 per cent. of manganese and silicon, taken together, or
2.00 per cent. or more of manganese, or
2.00 per cent. or more of silicon, or
0.50 per cent. or more of nickel, or
0.50 per cent. or more of chromium, or
0.10 per cent. or more of molybdenum, or
0.10 per cent. or more of vanadium, or
0.30 per cent. or more of tungsten, or
0.30 per cent. or more of cobalt, or
0.30 per cent. or more of aluminium, or
0.40 per cent. or more of copper, or
0.10 per cent. or more of lead, or
0.12 per cent. or more of phosphorus, or
0.10 per cent. or more of sulphur, or
0.20 per cent. or more of phosphorus and sulphur, taken together, or
0.10 per cent. or more of other elements, taken separately.
- (e) High carbon steel (heading No. 73.15):
Steel containing, by weight,not less than 0.60 per cent. of carbon and having a content, by weight, less than 0.04 per cent. of phosphorus and sulphur taken separately and less than 0.07 per cent. of these elements taken together.
- (f) Puddled bars and pilings (heading No. 73.06):
Products for rolling, forging or re-melting obtained either:
- (i) By shingling balls of puddled iron to remove the slag arising during puddling, or
- (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.
- (g) Ingots (heading No. 73.06):
Products for rolling or forging obtained by casting into moulds.
| Section XV | |
| CUSTOMS DUTIES | 73 |
- (h) Blooms and billets (heading No. 73.07):
Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimetres and of such dimensions that the thickness exceeds one quarter of the width.
- (ij) Slabs and sheet bars (including tinplate bars) (heading No. 73.07):
Semi-finished products of rectangular section, of a thickness not less than six millimetres, of a width not less than one hundred and fifty millimetres and of such dimensions that the thickness does not exceed one quarter of the width.
- (k) Coils for re-rolling (heading No. 73.08):
Coiled semi-finished hot-rolled products, of rectangular section, not less than 1.5 millimetres thick, of a width exceeding five hundred millimetres and of a weight of not less than five hundred kilogrammes per piece.
- (l) Universal plates (heading No. 73.09):
Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding five millimetres but not exceeding one hundred millimetres, and of a width exceeding one hundred and fifty millimetres but not exceeding 1,200 millimetres.
- (m) Hoop and strip (heading No. 73.12):
Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding six millimetres, of a width not exceeding five hundred millimetres and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils.
- (n) Sheets and plates (heading No. 73.13):
Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in rectangles, of a width exceeding five hundred millimetres.
Heading No. 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles of or products falling within other headings.
- (o) Wire (heading No. 73.14):
Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds thirteen millimetres. In the case of headings Nos. 73.26 and 73.27, however, the term "wire" is deemed to include rolled products of the same dimensions.
- (p) Bars and rods (including wire rod) (heading No. 73.10):
Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal.
The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced during the rolling process correspond to the above definition.
- (q) Hollow mining drill steel (heading No. 73.10):
Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest externa dimension exceeds fifteen millimetres but does not exceed fifty millimetres, and of which the greatest internal dimension does not exceed one third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading No. 73.18.
- (r) Angles, shapes and sections (heading No. 73.11):
Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.
| Section XV | |
| 73.01-73.10 | CUSTOMS DUTIES |
2.—Headings Nos. 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No. 73.15).
3.—Iron and steel products of the kind described in any of the headings Nos. 73.06 to 73.15 inclusive, clad with another ferrous metal, are to be classified as products of the ferrous metal predominating by weight.
4.—Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding products obtained by other processes.
5.—The expression "high-pressure hydro-electric conduits of steel" (heading No. 73.19) means riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding four hundred millimetres and of a wall thickness exceeding 10.5 millimetres.
6.—In heading No. 73.21 (A) "windows" includes skylights, deadlights, pavement lights and lights of every other description.
7.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.
Special Provision relating to certain Beer Vessels and Containers.
Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 73.22 (B) (1), 73.23 (B) (2) (a) or 73.40 (C) (2) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article 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 | ||
| 73.01 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms | — | Free | Free | Free |
| 73.02 Ferro-alloys | — | Free | Free | Free |
| 73.03 Scrap and waste metal of iron or steel | — | Free | Free | Free |
| 73.04 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel | — | Free | Free | Free |
| 73.05 Iron or steel powders; sponge iron or steel | — | Free | Free | Free |
| 73.06 Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel | — | Free | Free | Free |
| 73.07 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel | — | Free | Free | Free |
| 73.08 Iron or steel coils for re-rolling | — | Free | Free | Free |
| 73.09 Universal plates of iron or steel | — | Free | Free | Free |
| 73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel: | ||||
| (A) Bars and rods which have cross-sections in the shape of: | (a) | 37½% or £30 per ton* | 37½% or £30 per ton* | 25% or £20 per ton* |
| Squares of which the sides do not exceed 2 inches | ||||
| Rectangles of which the greater side does not exceed 3 inches and the lesser side 1 inch | ||||
| Other shapes of which the greatest cross-sectional dimension does not exceed 2 inches |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XV | |
| CUSTOMS DUTIES | 73.10-73.13 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 73.10 Bars and rods, etc.—contd. | |
| (B) Other bars and rods; hollow mining drill steel | — |
| 73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements: | |
| (A) Sheet piling | — |
| (B) Other: | |
| (1) H, I, T, Z and U sections | — |
| (2) Angles: | |
| (a) Not less than ¾ inch by ¾ inch nor more than 3 inches by 3 inches | (a) |
| (b) Other | — |
| (3) Other shapes and sections: | |
| (a) Of which no cross-sectional dimension exceeds 2 inches | (a) |
| (b) Other | — |
| 73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled: | |
| (A) Hoop and strip not exceeding 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated | (a) |
| (B) Other: | |
| (1) Not less than 15 inches in width and not more than 3/16 inch in thickness, and corrugated, channelled or ribbed, or coated with zinc | (a) |
| (2) Other: | — |
| 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled: | |
| (A) Sheets and plates, not more than 3/16 inch in thickness, which have been corrugated, channelled or ribbed, or coated with zinc | (a) |
| (B) Other: | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XV | |
| 73.14-73.20 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 73.14 Iron or steel wire, whether or not coated, but not insulated: | |
| (A) Uncoated or coated with zinc | (a) |
| (B) Other | — |
| 73.15 Alloy steel and high carbon steel in the forms mentioned in headings Nos. 73.06 to 73.14 | — |
| 73.16 Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for joining or fixing rails | — |
| 73.17 Tubes and pipes, of cast iron: | |
| (A) Rainwater pipes and soil pipes; smoke pipes, ventilation pipes and other similar pipes | (a) |
| (B) Other | — |
| 73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) of steel, excluding high-pressure hydro-electric conduits: | |
| (A) Rainwater pipes | (a) |
| (B) Other, including blanks for tubes and pipes | — |
| 73.19 High-pressure hydro-electric conduits of steel, whether or not reinforced | — |
| 73.20 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or steel: | |
| (A) Of cast iron, for rainwater pipes or soil pipes | (a) |
| (B) Of cast iron and not having any opening of an internal diameter less than 1½ inches or more than 40 inches, for underground pipes for water, gas or sewage | (a) |
| (C) Of stainless steel | (a) |
| (D) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XV | |
| CUSTOMS DUTIES | 73.21-73.22 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 73.21 Structures, complete or incomplete, whether or not assembled, and parts of structures, (for example, hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: | |
| (A) Frames for doors or windows | (a) |
| (B) Steel chimneys | (a) |
| (C) Supporting structures for church or other bells | (a) |
| (D) Continuous bar fencing and hurdles; vertical bar railing; gates | (a) |
| (E) Angles, channels and tees, formed from slotted or perforated hoop or strip not exceeding 1/8 inch in thickness | (a) |
| (F) Bars, rods, angles, shapes, or sections prepared for use in the construction of buildings | (a) |
| (G) Assemblies consisting essentially of articles of subheading (F) of this heading | (a) |
| (H) Assemblies suitable for use in the construction of buildings and consisting essentially of pipes or tubes the greatest cross-sectional dimension of which is not less than 1¼ inches | (a) |
| (IJ) Buildings: | |
| (1) Assembled | — |
| (2) Other | The rates and licensing provisions that would apply if the constituent parts were imported separately. |
| (K) Other | — |
| 73.22 Reservoirs, tanks, vats and similar containers, for any material, of iron or steel, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment: | |
| (A) Storage bins of galvanised wrought iron or galvanised steel | — |
| (B) Other: | |
| (1) Of a capacity not exceeding 12,000 gallons | (a) |
| (2) Other | (a) |
| --- | --- |
| Section XV | |
| 73.23-73.27 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods: | |
| (A) Of tinplate: | |
| (1) Milk cans of a capacity not exceeding 14 gallons, excluding cans designed for use as airtight containers | (a) |
| (2) Other | (a) |
| (B) Other: | |
| (1) Casks, drums, barrels and kegs | (a) |
| (2) Other: | |
| (a) Of stainless steel and of a capacity exceeding 50 gallons | (a) |
| (b) Other | — |
| 73.24 Compressed gas cylinders and similar pressure containers, of iron or steel | — |
| 73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables: | |
| (A) Parts for motor vehicles | (d) |
| (B) Other: | |
| (1) Stranded wire, cables, cordage and ropes | (a) |
| (2) Other | — |
| 73.26 Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel | (a) |
| 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: | |
| (A) Reinforcing fabric | (a) |
| (B) Knitted fabric suitable for the manufacture of pot scourers | (a) |
| (C) Netting of hexagonal mesh | (a) |
| (D) Other | (a) |
†Where alternative rates are shown, the rate applicable is whichever is the greater.
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