LegalizeS.I. No. 174/1974 - Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974
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S.I. No. 174 of 1974.
IMPOSITION OF DUTIES (No. 213) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.
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. 213) (Customs Duties and Form of Customs Tariff) Order, 1974.
2.
This Order shall come into operation on the 1st day of July, 1974.
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 "£0·0003" for "£0·0007" in paragraphs 18 (5) (a) and 18 (5) (b),
- (2) the substitution of "2%" for "4%" in paragraph 19 (3),
- (3) the substitution of "£0·002" for "£0·004" in paragraph 20 (2),
- (4) the substitution of "£1·496" for "£2·654" in paragraph 21 (2),
- (5) the deletion of paragraph 22,
- (6) the substitution of "£1·192" for "£2·384" in paragraph 23 (2),
- (7) 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,
- (8) the substitution of "3·2% or £0·02 each" for "6·4% or £0·04 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,
- (9) the substitution of "3·2% or £0·02 each" for "6·4% or £0·04 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,
- (10) the substitution of "3·2% or £0·02 each" for "6·4% or £0·04 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,
- (11) the substitution of "£0·02", "£0·008" and "£0·056" respectively for "£0·04", "£0·016" and "£0·112" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code numbers 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,
- (12) the substitution of "£0·04", "£0·02", "£0·008" and "£0·056", respectively, for "£0·08", "£0·04", "£0·016" and "£0·112" 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,
- (13) the substitution for the matter contained in the Schedule at tariff code numbers 4801-322 and 4801-330 of the following:—
| "Sulphite wrapping paper: | ||||||||
| Not exceeding 9 lbs. in weight per ream | 4801—320 | kg | — | 7·2% | 7·2% | 7·2% | 0·4% | Nil |
| Exceeding 11 lbs. in weight per ream | 4801—322 | kg | (a) | 43·2% | 43·2% | 23·2% | 3·1% | Nil |
| Other | 4801—328 | kg | (a) | 28·8% | 28·8% | 20·8% | 2·7% | Nil", |
- (14) the substitution for the matter contained in the Schedule at tariff code number 4818-332 of the following:—
| "Writing pads, commercial stationery, blotting pads and the like | 4818—334 | kg | (a) | 30% | 22% | 18% | 2% | Nil " |
- (15) the substitution for the matter contained in the Schedule at tariff code number 6506-142 of the following:—
| "Other: | ||||||||
| Women's, girls' or infants': | ||||||||
| Of artificial flowers, foliage or fruit | 6506—140 | kg & No. | (a) | 32·6% | 32·6% | 23% | 3·2% | Nil |
| Other | 6506—144 | kg & No. | (a) | 39·8% | 39·8% | 27·8% | 4% | Nil |
| or | or | or | or | |||||
| 3·8% + £0·36 each* | 3·8% + £0·36 each* | 3·8% + £0·24 each* | £0·04 each* | ", |
- (16) the substitution for the matter contained in the Schedule at tariff code number 6506—174 of the following:—
| "Of artificial flowers, foliage or fruit: | ||||||||
| Of paper, papier maché or wax | 6506—168 | kg & No. | (a) | 32·6% | 32·6% | 23% | 3·2% | Nil |
| Of woven textile material | 6506—170 | kg & No. | (a) | 27·8% | 27·8% | 27·8% | 4% | Nil |
| Other | 6506—172 | kg & No. | (a) | 3·8% | 3·8% | 3·8% | Nil | Nil", |
- (17) the insertion before the matter contained in the Schedule at tariff code number 6506-182 of the following:—
| "Other: | ||||||||
| Of paper, other than of paper yarn | 6506—176 | kg & No. | (a) | 3·8% | 3·8% | 3·8% | Nil | Nil", |
- (18) the insertion after the matter contained in the Schedule at tariff code number 9403-123 of the following:—
| "Articles similar to those specified at heading No. 83.03 but not specially designed to afford protection against both theft and fire | 9403—127 | kg | — | 3·4% | 3·4% | 3·4% | Nil | Nil |
6.
(1) Section 4 (3) of the Finance Act, 1962 (No. 15 of 1962), as amended by the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 ( S.I. No. 268 of 1970 ) shall have effect, in respect of spirits used in medical preparations to which Article 2 and the Protocol apply, as if for the rates of £1·020 and £0·758 specified therein there were substituted the rates of £0·994 and £0·737, respectively,
- (2) In this paragraph—
"Article 2" means Article 2 of the Agreement between the European Economic Community and the Kingdom of Morocco, signed at Rabat on the 31st day of March, 1969;
"the Protocol" means the Protocol laying down certain provisions relating to the Agreement between the European Economic Community and the Kingdom of Morocco, signed at Brussels on the 2nd day of March, 1973.
7.
(1) Subject to the provisions of paragraph 8 of this Order, 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 (No. 21 of 1969), shall have effect, in respect of wine to which this paragraph applies, as if for the several rates specified in Part I of the Third Schedule there were substituted the following rates—
| Description of Wine | Description of Wine | Rate of Duty |
| £ | ||
| Still Wine: | Still Wine: | |
| Not exceeding 25° of proof spirit: | Not exceeding 25° of proof spirit: | |
| Not in bottle | the gallon | 0·832 |
| In bottle | " " | 0·842 |
| Exceeding 25° but not exceeding 30° of proof spirit: | Exceeding 25° but not exceeding 30° of proof spirit: | |
| Not in bottle | " " | 0·915 |
| In bottle | " " | 0·935 |
| Exceeding 30° of proof spirit: | Exceeding 30° of proof spirit: | |
| Not in bottle | " " | 1·278 |
| In bottle | " " | 1·298 |
| Sparkling Wine " " | Sparkling Wine " " | 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 | " " | 0·141 |
8.
In respect of wine falling within tariff heading number 22.05, 22.06 or 23.05 of the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972—
- (1) Section 39 of the Finance Act, 1969 , shall have effect as if subsection (2) were deleted, and
- (2) this Order shall have effect as if paragraph 7 thereof were deleted.
9.
Paragraph 6 of the Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973 ( S.I. No. 158 of 1973 ), shall have effect as if for the several rates specified in the schedule to that paragraph there were substituted the following rates—
| Full | Preferential | ||
| £ | £ | ||
| Manufactured:— | Manufactured:— | ||
| Cigars | the lb. | 5·032 | 4·963 |
| Cigarettes | " " | 5·056 | 4·989 |
| Cavendish or negrohead manufactured in bond | " " | 5·103 | 5·035 |
| Other cavendish or negrohead | " " | 5·128 | 5·060 |
| Snuff containing more than 13% by weight of moisture | " " | 5·027 | 4·960 |
| Other snuff | " " | 5·128 | 5·060 |
| Reconstituted or homogenised tobacco containing 10% or more by weight of moisture | " " | 4·935 | 4·935 |
| Other reconstituted or homogenised tobacco | " " | 5·135 | 5·135 |
| Other manufactured tobacco: | Other manufactured tobacco: | ||
| —Hard pressed tobacco | " " | 3·975 | 3·908 |
| —Other pipe tobacco | " " | 4·841 | 4·774 |
| —Other manufactured tobacco | " " | 5·044 | 4·977 |
10.
(1) The rebate of customs duty on hydrocarbon oil provided for by section 21 (2) of the Finance Act, 1935 (No. 28 of 1935), shall be allowed at the rate at which the duty of customs imposed by section 21 (1) of that Act is paid.
- (2) This paragraph shall have, and be deemed to have had, effect in respect of hydrocarbon oil on which the aforementioned duty of customs was paid on or after the 1st day of January, 1974.
SCHEDULE
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