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

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

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

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

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

Chapter 74 COPPER AND ARTICLES THEREOF

Notes

1.—For the purposes of heading No. 74.02, the expression "master alloys" means alloys (except copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus) of copper with other materials in any proportion, not usefully malleable and commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

(Copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus falls within heading No. 28.55 and not within this Chapter).

2.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 74.03):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes and sections (heading No. 74.03):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 74.04):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.15 millimetres but does not exceed one tenth of the width.

Heading No. 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

3.—Heading No. 74.07 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 74.08 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

4.—In heading No. 74.19 (A) the word "windows" includes skylights, deadlights, pavement lights, and lights of every other description.

Chapter 75 NICKEL AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 75.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes and sections (heading No. 75.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 75.03):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 75.03 is to be taken to apply, inter alia, to such products, whether or not cut shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 75.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled threaded, drilled, waisted, cone-shaped or finned.

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. 75.06 (B) 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.

Chapter 76 ALUMINIUM AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 76.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes, and sections (heading No. 76.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 76.03):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.20 millimetres but does not exceed one tenth of the width.

Heading No. 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 76.07 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

3.—In heading No. 76.08 (B) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

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. 76.09 (A) (1), 76.10 (C) or 76.16 (E) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to complaince 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.

Special Provisions relating to the Duties on Sheets, Bars, Tubes, etc.

1.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 76.02 (A), 76.03 (B) (1) or 76.06 (A) is being or has been imported for use in the manufacture of containers for the 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.

2.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any sheet, strip or foil is intended for use in the manufacture of foil by rolling, they may, subject to such conditions as they may think fit to impose, allow any such article to be imported without payment of duty or repay any duty paid thereon at importation.

CUSTOMS DUTIES Section XV

76.01-76.08

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

Chapter 77 MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF

Chapter 78 LEAD AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 78.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes and sections (heading No. 78.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 78.03):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1,700 grammes per square metre.

Heading No. 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

Chapter 79 ZINC AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 79.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes and sections (heading No. 79.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 79.03):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

3.—In heading No. 79.05 (A) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Chapter 80 TIN AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

• (a) Wire (heading No. 80.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

• (b) Wrought bars, rods, angles, shapes and sections (heading No. 80.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

• (c) Wrought plates, sheets and strip (heading No. 80.03):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding one kilogramme per square metre.

Heading No. 80.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 80.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned

Chapter 81 OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF

Note

Heading No. 81.04 is to be taken to apply only to the following base metals: bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (columbium), rhenium, antimony, titanium, thorium, thallium, uranium depleted in U235, vanadium, zirconium. The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.

Chapter 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF

Notes

1.—Apart from blow lamps, portable forges, grinding wheels mounted on frameworks, manicure and chiropody sets, and goods classified in headings Nos. 82.07 and 82.15, the present Chapter covers only article with a blade, working edge, working surface or other working part of:

• (a) Base metal;

• (b) Metallic carbides;

• (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; or

• (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2.—Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No.84.4(8). However, parts of general use as defined in Note 2 to Section XV are in all case excluded from this Chapter.

Recognisable blanks of the articles falling in the headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks.

Cutting plates for electric hair clippers are to be classified in heading No. 82.13 and blades and heads for electric shavers are to be classified in heading No. 82.11.

3.—Sets (other than manicure or chiropody sets (heading No. 82.13) comprising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets, boxes, cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty.

4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

5.—Notwithstanding Note 3 above, articles contained in a set are chargeable with the same duties and are subject to the same licensing provisions that would apply if the articles were imported separately.

6.—Notwithstanding Note 4 above, containers for permanent use with the articles with which they are imported are chargeable with the same duties and are subject to the same licensing provisions that would apply if the containers were imported separately.

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

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

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

Chapter 83 MISCELLANEOUS ARTICLES OF BASE METAL

Notes

1.—In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs, or other articles of iron or steel of a kind described in heading No. 73.25, 73.29, 73.31, 73.32 or 73.35, nor to similar articles of other base metals (Chapters 74 to 81 inclusive).

2.—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.

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

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF

Notes

1.—This Section does not cover:

• (a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, washers) (heading No. 40.14);

• (b) Articles of leather or of composition leather (heading No. 42.04) or of furskin (heading No. 43.03) of a kind used in machinery or mechanical appliances or for industrial purposes;

• (c) Bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery, mechanical appliances or electrical goods, falling within Chapter 39, 40, 44 or 48 or Section XV;

• (d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No. 48.21;

• (e) Transmission, conveyor or elevator belts of textile material (heading No. 59.16) or other articles of textile material of a kind commonly used in machinery or plant (heading No. 59.17);

• (f) Articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed), falling within heading No. 71.2, 71.03 or 71.15);

• (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

• (h) Endless belts of metal wire or strip (Section XV);

• (ij) Articles falling within Chapter 82 or 83;

• (k) Vehicles, aircraft, ships or boats, of Section XVII;