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S.I. No. 268/1970 - Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970

Type Statutory Instrument

Publication 1970-12-01

State In force

Text As published

Source Irish Statute Book

articles 27

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.

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S.I. No. 268 of 1970.

IMPOSITION OF DUTIES (No. 187) (CUSTOMS AND EXCISE DUTIES AND FORM OF TARIFF) ORDER, 1970.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows :

1.

This Order may be cited as the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970.

2.

This Order shall come into operation on the 15th day of February 1971.

3.

( a ) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

( b ) References in the Schedule to this Order to a tariff heading number shall be construed as references to that tariff heading number as amended by this Order.

4.

The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by—

(i) the substitution of "£0·0067" for "1·6d." in paragraphs 18 (3) (a) (i) and 18 (3) (b) (i),

(ii) the substitution of "£0·0033" for "0·8d." in paragraphs 18 (3) (a) (ii), 18 (3) (b) (ii), 18 (4) (a) and 18 (4) (b),

(iii) the substitution of "£0·0017" for "0·4d." in paragraphs 18 (5) (a) and 18 (5) (b),

(iv) the substitution of "£0·02" for "4·8d." in paragraph 20 (1),

(v) the substitution of "£0·01" for "2·4d." in paragraph 20 (2),

(vi) the substitution of "£6·129" for "£6 2s. 7d." in paragraph 21 (2),

(vii) the substitution of "£5·96" for "£5 19s. 2·5d." in paragraph 24 (2),

(viii) the substitution, for the rates stated in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at each tariff heading number mentioned in the first column of the Schedule to this Order, of the rates stated in the second, third, fourth, fifth and sixth columns respectively of the Schedule to this Order opposite the mention in the said first column of that tariff heading number,

(ix) the substitution for the rates in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b) of the following rates:—


Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
48% or	48% or	32% or	16% or	16% or
£0·30	£0·30	£0·20	£0·10	£0·10
each*	each*	each*	each*	each*

(x) the substitution for the rates in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (b) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b) of the following rates:—


Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
48% or	48% or	32% or	16% or	16% or
£0·30	£0·30	£0·20	£0·10	£0·10
each*	each*	each*	each*	each*

(xi) the substitution for the rates in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (c) (1) (b) of the following rates:—


Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
48% or	48% or	32% or	16% or	16% or
£0·30	£0·30	£0·20	£0·10	£0·10
each*	each*	each*	each*	each*

(xii) the substitution for the rates in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 of the following rates:—


	Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
In respect of each transformer, inductor (choke) or coil with a core wholly or partly of metal	£0·30	£0·20	£0·20	£0·10	£0·10
In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal	£0·12	£0·08	£0·08	£0·04	£0·04
In respect of each cabinet or other like container.	£0·84	£0·56	£0·56	£0·28	£0·28

(xiii) the substitution for the rates in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (i) of tariff heading number 85.15 of the following rates:—


	Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
In respect of each loudspeaker	£0·60	£0·40	£0·40	£0·20	£0·20
In respect of each transformer, inductor (choke), or coil with a core wholly or partly of metal	£0·30	£0·20	£0·20	£0·10	£0·10
+In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal	£0·12	£0·08	£0·08	£0·04	£0·04
In respect of each capacitor with moveable vanes	£0·30	£0·20	£0·20	£0·10	£0·10
In respect of each cabinet or other like container	£0·84	£0·56	£0·56	£0·28	£0·28

(xiv) the substitution of "£2·70 per dozen pairs" for "54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (2) (a) and 61.10 (A) (2) (a) (i),

(xv) the substitution of "£2·00 per dozen pairs" for "40 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (3) (a) and 61.10 (A) (2) (b) (i),

(xvi) the substitution of "£0·75 per dozen pairs" for "15 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (a), 60.02 (B) (2) (a), 61.10 (A) (1) (a) (i) and 61.10 (A) (1) (b) (i),

(xvii) the substitution of "£0·75 but not exceeding £2·70 per dozen pairs" for "15 shillings but not exceeding 54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (b) and 61.10 (A) (1) (a) (ii),

(xviii) the substitution of "£2·50 per dozen pairs" for "50 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.03 (B) (2) (a) (i), 60.03 (B) (2) (a) (ii), 60.03 (C) (1) (a) and 60.03 (C) (1) (b),

(xix) the substitution of "£0·40 each" for "8 shillings each" in the first column of the Schedule at tariff heading numbers 60.04 (A) (1) and 61.03 (A) (1),

(xx) the substitution of "£0·25 each" for "5 shillings each" or for "five shillings each" (as the case may be) in the first column of the Schedule at tariff heading numbers 60.04 (A) (2), 61.03 (A) (2), 69.11 (B), 69.12 (B) (2) and 69.13 (A) (1),

(xxi) the substitution of "£1·05 each" for "21 shillings each" in the first column of the Schedule at tariff heading numbers 65.03 (B) (2) (a), 65.04 (A) (1) and 65.05 (E) (1) (a) (i),

(xxii) the substitution of "£1·625 per cwt." for "32s. 6d. per cwt." in the first column of the Schedule at tariff heading number 69.07 (B) (1) (a),

(xxiii) the substitution of "£1·50 per gross" for "30 shillings per gross" in the first column of the Schedule at tariff heading number 70.10 (A),

(xxiv) the substitution of "£0·0625 each" for "1s. 3d. each" in the first column of the Schedule at tariff heading numbers 97.03 (D) and 97.03 (F) (1),

(xxv) the insertion of "added" after "containing" in the first column of the Schedule at tariff heading number 19.07,

(xxvi) the substitution of "Other (including spirituous beverages having the character of spirits, and liqueurs):" for "Other:" in the first column of the Schedule at tariff heading number 22.09 (B),

(xxvii) the substitution of "metal and non-metal" for "metallic and non-metallic" in Note 2 in Chapter 28 of the Schedule,

(xxviii) the substitution of "metal" for "metallic" in the first column of the Schedule at tariff heading number 28.56, and

(xxix) the insertion of "or other colouring matter" after "dyes" in Note 2 (f) in Chapter 29 and in Note 1 (a) in Chapter 32 of the Schedule and in the first column of the Schedule at tariff heading number 32.09.

5.

Section 28 of the Finance Act, 1970 (No. 14 of 1970) is hereby amended by the substitution in subsection (1) of "£14.02" for "fourteen pounds and five pence" and in subsection (3) of "£0·0334" for "eight pence".

6.

Parts I and II of the First Schedule to the Finance Act, 1969 (No. 21 of 1969), shall have effect as if for the several rates specified therein there were substituted the following rates :

PART I.


Description of Spirits	Preferential Rates	Full Rates
(1)	(2)	(3)
	£	£
For every gallon of Perfumed Spirits .. ..	29·508	29·708
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. ..	24·895	25·062
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. ..	18·441	18·566

PART II.


Description of Spirits	United Kingdom Rate
	£
For every gallon of Perfumed Spirits .. .. .. ..	24·779
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. ..	20·908
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. .. .. .. .. ..	15·487

7.

Section 35 (2) (b) of the Finance Act, 1969 , is hereby amended by the substitution of "£14·008" for "fourteen pounds and two pence".

8.

The Second Schedule to the Finance Act, 1926 (No. 35 of 1926), is hereby amended by the substitution of "£0·125" for "2s. 6d." in each place where that occurs, by the substitution of "£0·167" for "3s. 4d." and of "£0·20" for "4s. 0d.".

9.

Section 36 of the Finance Act, 1969 , is hereby amended by the substitution of—

(i) "£0·2117" for "4s. 2·82d." in subsection (2),

(ii) "£0·2075" for "4s. 1·82d." in subsection (3),

(iii) "£0·0959" for "1s. 11d." in subsection (8),

(iv) "£0·1815" for "3s. 7·57d." in each place where that occurs in subsections (4), (5) and (8), and

(v) "£0·1773" for "3s. 6·57d." in each place where that occurs in subsections (5) to (8).

10.

Part I of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates :


Description of Wine	Description of Wine	Rate of Duty	Rate of Duty
		Full	Preferential
Still Wine :	Still Wine :	£	£
Not exceeding 25° of proof spirit :	Not exceeding 25° of proof spirit :
Not in bottle .. .. ..	the gallon	1·175	0·938
In bottle .. .. ..	,, ,,	1·375	1·038
Exceeding 25° but not exceeding 30° of proof spirit :	Exceeding 25° but not exceeding 30° of proof spirit :
Not in bottle .. .. ..	,, ,,	1·375	1·058
In bottle .. .. ..	,, ,,	1·775	1·258
Exceeding 30° of proof spirit :	Exceeding 30° of proof spirit :
Not in bottle .. .. ..	,, ,,	2·075	1·577
In bottle .. .. ..	,, ,,	2·475	1·777
Sparkling Wine .. .. ..	,, ,,	2·812	2·077
Wine exceeding 42° of proof spirit :	Wine exceeding 42° of proof spirit :
An additional duty for every degree or fraction of a degree above 42° of proof spirit .. .. ..	,, ,,	0·175	0·141

11.

The Imposition of Duties (No. 184) (Wine) Order, 1970 ( S.I. No. 132 of 1970 ) is hereby amended by the substitution in—

(i) paragraph 3 of "£0·988", "£1·158" and "£1·677" for "19s. 9·2d.", "£1.3s. 2d." and "£1. 13s. 6 2/3 d." respectively and

(ii) paragraph 4 of "£0·762", "£0·82" and "£1·079" for "15s. 3d.", "16s. 5d." and "£1. 1s. 7d." respectively.

12.

Section 34 of the Finance Act, 1969 is hereby amended by the substitution of—

(i) "£27·187" for "twenty-seven pounds, three shillings and nine pence" in subsection (1),

(ii) "£27·212" for "twenty-seven pounds, four shillings and three pence" in subsection (2), and

(iii) "£27·20" for "twenty-seven pounds and four shillings" in subsection (3).

13.

(1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates :

PART I. Customs.


Unmanufactured :	Unmanufactured :	£
if stripped or stemmed :	if stripped or stemmed :
containing 10 per cent. or more by weight of moisture ..	the lb	4·418
containing less than 10 per cent. by weight of moisture	,,,,	4·91
if unstripped or unstemmed :	if unstripped or unstemmed :
containing 10 per cent. or more by weight of moisture	,,,,	4·416
containing less than 10 per cent. by weight of moisture	,,,,	4·908

---	---	---
		Full
Manufactured :	Manufactured :	£
cigars .. .. .. ..	the lb.	5·358
cigarettes .. .. .. ..	,,,,	5·243
cavendish or negrohead .. ..	,,,,	5·328
cavendish or negrohead manufactured in bond .. .. .. ..	,,,,	5·298
other manufactured tobacco ..	,,,,	5·228
snuff containing more than 13 per cent. by weight of moisture .. ..	,,,,	5·208
snuff containing 13 per cent. or less by weight of moisture	,,,,	5·328

(2) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

PART IV. Excise.


		£
Unmanufactured:	Unmanufactured:
containing 10 per cent. or more by weight of moisture..	the lb.	4·362
containing less than 10 per cent. by weight of moisture ..	,,,,	4·845
Manufactured:	Manufactured:
cavendish or negrohead manufactured in bond .. ..	,,,,	4·462

14.

The Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 ( S.I. No. 133 of 1970 ) is hereby amended by the substitution of the following rates for the rates set out in paragraph 5:


		Full	Preferential
		£	£
Manufactured:	Manufactured:
cigars .. .. .. .. ..	the lb.	4·912	4·566
cigarettes .. .. .. ..	,,,,	4·806	4·47
cavendish or negrohead .. ..	,,,,	4·885	4·541
cavendish or negrohead manufactured in bond .. ..	,,,,	4·858	4·516
other manufactured tobacco:
hard pressed tobacco .. ..	,,,,	4·20	3·864
other pipe tobacco .. .. ..	,,,,	4·681	4·345
other manufactured tobacco ..	,,,,	4·793	4·458
snuff containing more than 13 per cent. by weight of moisture .. ..	,,,,	4·775	4·441
snuff containing 13 per cent. or less by weight of moisture .. .. ..	,,,,	4·885	4·541

15.

Section 31 of the Finance Act, 1970 , is hereby amended by the substitution in subsection (1) of "£0·225" for "4s. 6d.".

16.

Section 5 (5) of the Finance Act, 1962 (No. 15 of 1962( is hereby amended by the substitution of "£0·075 per lb. for each of the first 50,000 lbs." for "1s. 6d. per lb. for each of the first 50,000 lbs.".

17.

Section 11 (5) of the Finance Act, 1959 (No. 18 of 1959) is hereby amended by the substitution of "£0·0105" for "two pence and one half-penny".

18.

Section 15 (3) of the Finance Act, 1965 (No. 22 of 1965), is hereby amended by the substitution of "£1·1875" for "one pound three shillings and nine pence".

19.

Section 17 (4) (a) of the Finance Act, 1964 (No. 15 of 1964), is hereby amended by the substitution of "£0·225" for "four shillings and sixpence".

20.

Section 14 (2) of the Finance Act, 1966 (No. 17 of 1966), is hereby amended by the substitution of "£0·0743" for "1s. 5^5/8d.".

21.

Section 15 (1) of the Finance Act, 1960 (No. 19 of 1960), is hereby amended by the substitution of "£0·0334" and "£0·0167" for "eight pence" and "four pence" respectively, wherever these rates occur.

22.

The Imposition of Duties (No. 158) (Matches) Order, 1966 ( S.I. No. 101 of 1966 ), is hereby amended by the substitution of "£0·566" for "11s. 4d." in paragraph 4.

23.

Section 7 (1) of the Finance Act, 1962 , is hereby amended by the substitution of "less than £0·13," for "not exceeding two shillings and sixpence,".

24.

Section 4 (3) of the Finance Act, 1962 , is hereby amended by the substitution of "£0·737", "£1·020" and "£0·758" for "14s. 9d.", "£1. 0s. 5d." and "15s. 2d." respectively.

25.

Section 10 (1) of the Finance Act, 1940 (No. 14 of 1940), is hereby amended by the substitution of "£0·05" for "one shilling".

26.

In the case of allowances payable on spirits, tobacco or matches under any Act or statutory regulations relating to customs or excise there shall be substituted "£0·0084", "£0·0125" and "£0·0209" for the rates of "2d." or "twopence" (as the case may be) "threepence" and "fivepence", respectively, wherever these rates occur.

27.

The Imposition of Duties (Dumping and Subsidies) (Anti-dumping Duty on Pencils) Order, 1970 ( S.I. No. 208 of 1970 ), is hereby amended by the substitution of "£0·40" for "eight shillings" and "£0·80" for "sixteen shillings" in paragraph 4.

SCHEDULE.

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