LegalizeS.I. No. 152/1972 - Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972
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 · 1972-10-10, S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of…
S.I. No. 152 of 1972.
IMPOSITION OF DUTIES (No. 198) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1972.
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. 198) (Customs Duties and Form of Customs Tariff) Order, 1972.
2.
This Order shall come into operation on the 1st day of July, 1972.
3.
(1) 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.
- (2) 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—
- (1) the substitution of " £0.001 " for " £0.0013 " in paragraphs 18 (5) (a) and 18 (5) (b),
- (2) the substitution of " six per cent." for " eight per cent." in paragraph 19 (3),
- (3) the substitution of " £0.006 " for " £0.008 " in paragraph 20 (2),
- (4) the substitution of " £3.813 " for " £4.971 " in paragraph 21 (2),
- (5) the substitution of " six per cent." for " eight per cent." in paragraph 22 (a),
- (6) the substitution of " £3.576 " for " £4.768 " in paragraph 24 (2),
- (7) the substitution, for the rates stated in the sixth and seventh columns, respectively, of the Schedule to that Order, at each tariff heading number mentioned in acolumn headed " Tariff Heading No." in the Schedule to this Order, of the rates stated in the columns headed " United Kingdom rate " and " Northern Ireland rate ", respectively, in that Schedule opposite the mention in the said column headed " Tariff Heading No." of that tariff heading number,
- (8) the substitution of " 9.6% or £0.06 each " for " 12.8% or £0.08 each " wherever it occurs 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),
- (9) the substitution of " 1.2% " and " 0.8% " respectively for " 1.6% " and " 1.2% " in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
- (10) the substitution of " 9.6% or £0.06 each " for " 12.8% or £0.08 each " wherever it occurs 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),
- (11) the substitution of " 9.6% or £0.06 each " for " 12.8% or £0.08 each " wherever it occurs 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),
- (12) the substitution of " £0.06 ", " £0.024 " and " £0.168 " respectively for " £0.08 ", " £0.032 " and " £0.224 " wherever they occur 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 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,
- (13) the substitution of " £0.12 ", " £0.06 ", " £0.024 " and " £0.168 ", respectively, for " £0.16 ", " £0.08 ", " £0.032 " and " £0.224 " wherever they occur 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 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,
- (14) the substitution for the matter contained in the Schedule at tariff heading number 49.01 (C) of the following :—
| " (C) Other books and booklets | — | Free | Free | Free | Free | Free |
| ", |
- (15) the substitution for the matter contained in the Schedule at tariff heading numbers 49.02 and 49.03 of the following :—
| " 49.02 Newspapers, journals and periodicals, whether or not illustrated | — | Free | Free | Free | Free | Free |
| --- | --- | --- | --- | --- | --- | --- |
| 49.03 Children's picture books and painting books | — | Free | Free | Free | Free | Free ", |
- (16) the substitution for the matter contained in the Schedule at tariff heading number 64.01 of the following :—
| " 64.01 Footwear with outer soles and upper of rubber or artificial plastic material : | ||||||
| --- | --- | --- | --- | --- | --- | --- |
| (A) With outer soles and uppers of rubber | (a) | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 13·5% or £0·1125 per pair* | 13·5% or £0·1125 per pair* |
| (B) Other | (a) | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 18% or £0·15 per pair* | 18% or £0·15 per pair* |
| ", |
and
- (17) the substitution for the matter contained in the Schedule at tariff heading number 84.24 (B) of the following :—
| " Parts of the machines of subheadings (1), (2), (3), (4) and (5) of subheading (but not including— | ||||||
| Any part not exceeding £1.00 in value | ||||||
| Steel plough mould-boards or breasts | ||||||
| Steel discs | ||||||
| Steel plough shares | ||||||
| --- | --- | --- | --- | --- | --- | --- |
| Wheels suitable for fitting with tyres) : | ||||||
| --- | --- | --- | --- | --- | --- | --- |
| (1) Parts of the machines of subheading (1) of subheading (A) of this heading | (a) | 30% | 30% | 20% | 10% | 8% |
| (2) Parts of the machines of subheadings (2), (3) and (4) of subheading (A) of this heading | (a) | 30% | 30% | 20% | 7·5% | 6% |
| (3) Parts of the machines of subheading (5) of subheading (A) pf this heading | (a) | 22·5% | 22·5% | 15% | 4·5% | 3% |
".
5.
The Imposition of Duties (Miscellaneous Suspensions) Order, 1966 (S.I. No. 1533 of 1966), is hereby amended by the substitution of " 84.24 (B) (3) " (inserted by this Order) for " 84.24 (B) (2) " in paragraph 4 (1).
6.
Section 28 of the Finance Act, 1971 (No. 23 of 1971) shall have effects as if—
- (a) for the several rates specified in Part II of the first Schedule to that Act there were substituted the following rates :
PART II
| Description of Spirits | United Kingdom Rate |
| £ | |
| For every gallon Perfumed Spirits | 24.596 |
| For every gallon of liqueurs, codials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 20.753 |
| For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 15.373 |
- (b) paragraphs (a) and (b) of subsection (2) were deleted, and
- (c) ", other than spirits mentioned in subsection (2) of this section," in paragraph (a) of subsection (3) were deleted.
7.
Part III 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 III CUSTOMS
| Full | Preferential | ||
| £ | £ | ||
| Manufactured :— | |||
| cigars | the lb. | 4·773 | ·566 |
| cigarettes | " " | 4·671 | 4·47 |
| cavendish or negrohead | " " | 4·747 | 4·541 |
| cavendish or negrohead manufactured in bond | " " | 4·721 | 4·516 |
| reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture | " " | 4·418 | 4·418 |
| other manufactured tobacco :— | |||
| hard pressed tobacco | " " | 3·828 | 3·627 |
| other pipe tobacco | " " | 4·502 | 4·301 |
| other manufactured tobacco | " " | 4·659 | 4·458 |
| snuff containing more than 13 per cent. by weight of moisture | " " | 4·641 | 4·441 |
| snuff containing 13 per cent. or less by weight of moisture | " " | 4·747 | 4·541 |
8.
(1) This paragraph applies to wine which at important is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
- (2) Section 39 of the finance Act, 1969 , shall have effect, in respect of the wine to which this paragraph applies, as if—
- (a) for the several rates chargeable under subsection (1) of the section and specified hereunder ; and
- (b) subsection (3) and Part II of the Third Schedule were deleted.
- (3) In this paragraph the expression " the United Kingdom " means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
| Description of Wine | Description of Wine | Rate of Duty |
| £ | ||
| Still Wine : | ||
| Not exceeding 25° of proof spirit : | ||
| Not in bottle | the gallon | 0·902 |
| In bottle | " " | 0·932 |
| Exceeding 25° but not exceeding 30° of proof spirit : | ||
| Not in bottle | " " | 1·01 |
| In bottle | " " | 1·07 |
| Exceeding 30° of proof spirit : | " " | |
| Not in bottle | " " | 1·477 |
| In botttle | " " | 1·537 |
| Sparkling Wine | " " | 2·077 |
| Wine exceeding 42 of proof spirit : | ||
| An additional duty for every degree or fraction of a degree above 42° of proof spirit | " " | 0·141 |
SCHEDULE
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