S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972

Chapter 2 MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

• (a) Products of the kinds described in the headings Nos. 02.01, 02.02, 02.03, 02.04, and 02.06, unfit or unsuitable for human consumption ;

• (b) Guts, bladders or stomachs of animals (heading No.05.04)and animal blood (heading No.05.15); or

• (c) Animal fat, other than products of heading No.02.05 (Chapter 15).

Additional Note.

The following expressions shall have the meanings hereunder assigned to them :

A. " Carcases of domestic bovine animals ", for the purpose of subheading 02.01 A II (a); whole carcases of the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are presented for clearance with or without the head, with or without the feet and with or without the other offals attached. Where carcases are presented for clearance without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When presented for clearance without the feet, the latter must have been cut off at the carpo-metacarvin or tarso-metatarsian joints ;

B. " Half-carcases of domestic bovine animals ", for the purposes of subheading 02.01 A II (a): the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

C. " Calf carcases ", for the purposes of the subheading 02.01 A II (a) 1 (aa 11 : carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per carcase 130kg or less;

D. " Calf half-carcases ", for the purposes of subheading 02.01A II (a) 1 (aa) : half-carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65kg or less ;

E. " Unseparated calf forequarters ", for the purposes of subheading 02.01 A II (a) 1 (aa) 22: the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs or ribs and a minimum of four pairs of ribs, These cuts must be of the typical light colour of veal and weigh not more than 60kg;

F. " Separated calf forequarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 22: the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a minimum of four ribs. These cuts must be of the typical light colour of veal and weight not more than 30kg;

G. " Unseparated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the whole of the rear part of a calf comprising all the bones and the thighs and loins, with a minimum of five pairs of whole or cut ribs with or without the knuckle and with or without the think flanks. These cuts must be of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight pairs of ribs.

H. " Separated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the rear part of a half calf carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light colour of veal and weigh not more than 40kg. The expression is to be extended to cover the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs;

IJ. " Compensated quarters ":

• (a) for the purposes of subheading 02.01 A II (a) 1 (bb) 11 : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut all the third rib; or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; a difference of not more than 5%in those weights is allowed ;

• (b) for the purposes of subheading 02.01 A II (a) 2 (aa) : portions composed of either:

—forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib: or

—forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut at the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers ;

K. " Forequarters of other domestic bovine animals " for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", the purposes of subheading 02.01 A II (a) 2 (bb): the front part of the half carcase comprising all the bones and scrag, neck and shoulder, with a minimum of four ribs and a maximum of four ribs and a maximum of ten whole or cut ribs, with or without the flank ;

L. " Hindquarters of other domestic bovine animals ", for the purposes of subheading 02.01 A II (a) 1 (bb) 33, and " hindquarters ", for the purposes of subheading 02.01 A II (a) 2 (cc): the rear part of the half carcase comprising all the bones and the thigh sirloin, with a minimum of three hole or cut ribs, with or without the skin and with or without the thin flanks; the expressions are to be extended to cover the front part of the whole carcase comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs.

Chapter 3 FISH, CRUSTACEANS AND MOLLUSCS

NOTE

This Chapter does not cover:

• (a) Marine mammals (heading No. 01.06) or meat thereof (heading No.02.04 or 02.06);

• (b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either species or their condition (Chapter 5); or

• (c) Caviar or caviar substitutes (heading No. 16.04)

Additional Note (Ireland)

Special Provisions Relating to the Duties on Fish, Fresh, (Live or Dead), Chilled or Frozen. The duties mentioned at heading No. 03.01 shall not be charged or levied on fish taken by, and landed in the State from, an Irish sea-fishing boat within the meaning of Part XIII of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), as amended by the Fisheries (Amendment) Act, 1962 (No. 31 of 1962).

Chapter 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk.

2.—Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans.

Additional Notes.

1.—The term "cans", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity not exceeding 5 kg.

2.—The expression "special milk for infants", as used in subheading 04.02 B I (a), shall be taken to mean products free from pathogenic or toxigenic germs and containing per gram less than 10,000 revivifiable aerobic bacteria and less than 2 coliform bacteria.

3.—For the purpose of calculating the fat content of products falling within subheadings 04.02 B I (b) and B II (b), the weight of any added sugar shall be disregarded.

4.—The expression "whole cheeses", as used in subheading 04.04 A I (a), shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights:

—Emmenthaler: not less than 60 kg but not more than 130 kg;

—Gruyere and Sbrinz: not less than 20 kg but not more than 45 kg;

—Bergkase: not less than 20 kg but not more than 60 kg;

—Appenzell: not less than 6 kg but not more than 8 kg.

5.—Subheading 04.04 A I (b) 2 shall be taken to apply only to goods the packings of which bear at least, the following particulars:

—the description of the cheese,

—the fat content, by weight, of the dry product,

—the packer responsible,

—the country of origin of the cheese.

6.—For the purposes of subheading 04.04 D I, the expression "put up (in boxes or in slices) for retail sale" shall be taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices and packed in one of the following forms:

• (a) In circular or semi-circular boxes containing:

—at least 3 but not more than 12 individual portions, of an aggregate net weight not exceeding 250g, or

a single portion of a net weight not exceeding 56 g;

• (b) In circular or polygonal boxes (other than rectangular) containing at least 12 individual portions of an aggregate net weight not less than 450 g but not more than 1,000 g;

• (c) In the form of slices wrapped separately in aluminium foil, the net weight of each slice not exceeding 30 g.

7.—For the purposes of subheadings 04.04 A I (a), A I (b) and D I, the term "free-to-frontier value" shall be taken to mean the free-to-frontier price or free on board price in the country of exportation, plus a lump sum to be determined in respect of the expenses of delivery to the customs territory of the Community.

8.—Levy applicable to certain mixtures falling within this Chapter:

The levy applicable to mixtures falling within this Chapter and composed of products classified under headings or subheadings 04.01 B, 04.02, 04.03, 04.04, 17.02 A and 17.05 A shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.