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S.I. No. 158/1973 - Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973

Type Statutory Instrument

Publication 1973-06-19

Last updated 1975-12-16

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 9

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.

3 amending acts · 1975-12-16, S.I. No. 307/1975 - Imposition of Duties (No. 221) (Excise Duties) Order, 1975

Reform history JSON API

S.I. No. 158 of 1973.

IMPOSITION OF DUTIES (No. 207) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.

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. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.

2.

This Order shall come into operation on the 1st day of July, 1973.

3.

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.

4.

The rates of duty mentioned in the Schedule to this Order shall be in addition to and not in substitution for any compensatory amount levied by virtue of Articles 47 and 55 of the Act annexed to the Treaty of Accession of the State to the European Communities, signed at Brussels on the 22nd day of January, 1972.

5.

The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), is hereby amended by—

(1) the substitution of "°C/degree Celsius" and "°F/degree Fahrenheit" for "C/Centigrade" and "F/Fahrenheit" respectively in the first and second columns of the Table at paragraph 3 (i),

(2) the substitution of "£0·0007" for "£0·001" in paragraphs 18 (5) (a) and 18 (5) (b),

(3) the substitution of "4%" for "6%" in paragraph 19 (3),

(4) the substitution of "£0·004" for "£0·006" in paragraph 20 (2),

(5) the substitution of "£2·654" for "£3·813" in paragraph 21 (2),

(6) the substitution of "4%" for "6%" in paragraph 22 (a),

(7) the substitution of "£2·384" for "£3·576" in paragraph 23 (2),

(8) the substitution, for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in a column headed "Tariff Code No." in the Schedule to this Order, of the rates specified in the columns headed "United Kingdom rate" and "Northern Ireland rate", respectively, in that Schedule opposite the mention in the said column headed "Tariff Code No." of that tariff code number,

(9) the substitution of "6·4% or £0·04 each" for "9·6% or £0·06 each" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 3907-156, 3907-470 and 3907-577 which include one or more than one fluorescent tube of a type classified at tariff code number 8520-353,

(10) the substitution of "0·8%" and "0·4%" respectively for "1·2%" and "0·8%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,

(11) the substitution of "6·4% or £0·04 each" for "9·6% or £0·06 each" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in tariff code number 7014-587 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,

(12) the substitution of "6·4% or £0·04 each" for "9·6% or £0·06 each" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 8307-316, 8307-340 and 8307-356 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,

(13) the substitution of "£0·04", "£0·016" and "£0·112" respectively for "£0·06", "£0·024" and "£0·168" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(14) the substitution of "£0·08", "£0·04", "£0·016" and "£0·112", respectively, for "£0·12", "£0·06", "£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 tariff code number 8515-284 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with moveable vanes or cabinet or other like container,

(15) the substitution of "additional Note (Ireland)" for "additional Note" wherever it occurs in the first column of the Schedule at tariff headings numbers 27.07, 27.10, 29.01, 38.07, 38.08, 38.09, 38.18 and 38.19,

(16) the insertion in the Schedule at tariff heading number 34·05 before "Polishing preparations for furniture, woodwork and floors:" of the following:—


"Polishing preparations for footwear	3405-604	kg	(a)	26·7%	26·7%	26·7%	5·3%	2·7%",

(17) the substitution of "additional Note (Ireland)" for "Note" in the first column of the Schedule at tariff code numbers 2709-013, 2709-021 and 3608-615,

(18) the substitution of "kg" for "lb.", "kg" for "cental", "kg" for "cwt." and "tonne" for "ton", wherever they occur, in the third column of the Schedule at tariff heading numbers 50.01 to 50.08, 51.01 to 51.03, 53.01 to 53.10, 54.01 to 54.04, 55.01 to 55.06, 56.01 to 56.06, 57.01 to 57.08, 59.04 to 59.06, 59.13 to 59.15, 59.17, 60.02 to 60.05, 61.01 to 61.11, 62.01, 62.03 to 62.05, 73.01 to 73.09, 73.12, 73.13, 73.15 to 73.25, 73.29 to 73.34, 73.36 to 73.38, 73.40, 98.01, 98.03 to 98.07 and 98.09 to 98.16.

(19) the substitution of "Blouse shirts and blouses" for "Shirts and blouses" in the first column of the Schedule at tariff sub-heading 61.02B,

(20) the substitution of "Footwear, other" for the matter in the first column of the Schedule at tariff code number 6402-579,

(21) the substitution for the matter contained in the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—


"I Other:
Women's, girls' or infants':
Directly knitted or of
felt .. .. ..	6505-215	kg & No.	(a)	60%	60%	40%	8%	4%
Other .. .. ..	6505-217	kg & No.	(a)	60%	60%	40%	8%	4%
				or	or	or	or	or
				£0·60	£0·60	£0·40	£0·08	£0·04
				each*	each*	each*	each*	each*
Other .. .. ..	6505-221	kg & No.	(a)	20%	20%	20%	4%	2%",

(22) the insertion of "(a)" in the fourth column of the Schedule at tariff code number 8215-000,

(23) the substitution of "Interpretative Rule 2 (a)" for "General Rule A 2 (a)" in Additional Note 3 to Section XVI of the Schedule,

(24) the substitution of "kg" for "kg & No." in the third column of the Schedule at tariff code number 8425-434,

(25) the substitution of "kg" for "kg & yd." in the third column of the Schedule at tariff code numbers 8523-624, 8523-664 and 8523-689,

(26) the insertion after Note 3 in Chapter 92 of the Schedule of the following:—

"Additional Note (Ireland)

For the purposes of this Chapter, the expression 'suitable for motor vehicles' means suitable for motor vehicles falling within Chapter 87 other than those falling within heading No. 87·07 or 87·11 or Tariff Code Nos. 8701-213 to 8701-285 inclusive, 8702-564, 8702-616, 8702-628, 8702-644 or 8703-142",

(27) the substitution of "generalised system" for "general scheme" wherever it occurs in the Annex to the Schedule,

(28) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in Annex to the Schedule at tariff code number 3403-545 of "3405-604 \ 17·8%", and

(29) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—


"6505-215	40%
6505-217	40% or
	£0·40 each*
6505-221	13·3%",

6.

(1) This paragraph applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within tariff heading number 24.02 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ).

(2) In lieu of the duty of customs chargeable immediately before the commencement of this Order on tobacco to which this paragraph applies, there shall be charged, levied and paid on such tobacco a duty of customs at the several rates specified in the Schedule to this paragraph.

(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this paragraph—

(i) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though "manufactured tobacco" in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this paragraph applies,

(ii) as though manufactured tobacco to which this paragraph applies, together with the descriptions of such manufactured tobacco in the Schedule to this paragraph, were mentioned separately in the said first column and the appropriate preferential rates specified in that Schedule were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and

(iii) as if the sentence beginning "Goods shall not be deemed" in subsection (1) were deleted.

(4) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.

(5)
(a) In the Schedule to this paragraph "other pipe tobacco" means manufactured tobacco (other than hard pressed tobacco) of kinds normally intended to be used in pipes.

(b) In this subparagraph and the Schedule to this paragraph "hard pressed tobacco" has the same meaning as it has in section 17 of the Finance Act, 1940 (No. 14 of 1940).

SCHEDULE.


		Full	Preferential
		£	£
Manufactured :—
Cigars	the lb.	5·331	5·193
Cigarettes	,,	5·231	5·097
Cavendish or negrohead
manufactured in bond	,,	5·28	5·143
Other cavendish or negrohead	,, ,,	5·306	5·168
Snuff containing more than 13% by
weight of moisture		5·201	5·068
Other Snuff	,, ,,	5·306	5·168
Reconstituted or homogenised tobacco containing 10% or more by weight of moisture	,, ,,	5·043	5·043
Other reconstituted or homogenised tobacco	,, ,,	5·243	5·243
Other manufactured tobacco:	,, ,,
Hard pressed tobacco	,, ,,	4·269	4·135
Other pipe tobacco	,, ,,	5·039	4·905
Other manufactured tobacco	,, ,,	5·219	5·085

7.

(1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(2) Section 39 of and the Third Schedule to the Finance Act, 1969 , shall have effect, in respect of wine to which this paragraph applies, as if—

(a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table:—


Description of Wine	Rate of Duty
Still Wine:	£
Not exceeding 25° of proof spirit:
Not in bottle .. .. .. .. .. the gallon	0·867
In bottle .. .. .. .. .. .. ,, ,,	0·887
Exceeding 25° but not exceeding 30° of proof spirit:
Not in bottle .. .. .. .. .. ,, ,,	0·963
In bottle .. .. .. .. .. .. ,, ,,	1·003
Exceeding 30° of proof spirit:
Not in bottle .. .. .. .. .. ,, ,,	1·378
In bottle .. .. .. .. .. .. ,, ,,	1·418
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

(3) Paragraph 31 of the Imposition of Duties (No. 200) (Customs and Excise Duties and For m of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), is hereby revoked.

8.

(1) Section 4 (3) of the Finance Act, 1962 (No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2, Article 3 and the Protocol apply, as if, for the rates of £1.020 and £0·758 specified in that section, there were substituted the rates of £0·994 and £0·737, respectively.

(2) Section 36 of the Finance Act, 1969 , as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 applies, as if—

(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075, and

(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

(3) In this paragraph—

"Article 2" means Article 2 of the Agreement between the European Economic Community and the Kingdom of Nor way signed at Brussels on the 14th day of May, 1973;

"Article 3" means Article 3 of the Agreement between the European Economic Community and the Republic of Cyprus signed at Brussels on the 19th day of December, 1972;

"the Order of 1970" means the Imposition of Duties (No. 187) (Customs and Excise Duties and For m of Tariff) Order, 1970 ( S.I. No. 268 of 1970 );

"the Protocol" means the Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus consequent on the accession of new member States to the European Community, signed at Brussels on the 19th day of December, 1972.

9.

(1) In lieu of the rates of customs duty chargeable immediately before the commencement of this Order on unmanufactured tobacco, stripped or stemmed, to which Article 9 (2) applies, the following rates shall be chargeable:—

Unmanufactured tobacco:

if stripped or stemmed:


		£
containing 10 per cent. or more by weight of moisture	the lb.	5·043
containing less than 10 per cent. by weight of moisture	,, ,,	£5·243

(2) In this paragraph "Article 9 (2)" means Article 9 (2) of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957.

SCHEDULE

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