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S.I. No. 356/1974 - Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974

Type Statutory Instrument

Publication 1974-12-06

State In force

Text As published

Source Irish Statute Book

articles 3

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. 356 of 1974.

IMPOSITION OF DUTIES (No. 215) (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. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.

2.

This Order shall come into operation on the 1st day of January, 1975.

3.

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 for the rates specified in the eighth and ninth columns, respectively, of the Schedule at each tariff code number mentioned in column (1) of the Schedule to this Order of the rates specified in columns (2) and (3), respectively, opposite the mention in the said column (1) of that tariff code number,

(2) the substitution in paragraph 12 of "15%" for "20%",

(3) the deletion of paragraph 34,

(4) the substitution of "(a)" for "(h)" in the fourth column of the Schedule at tariff code numbers 4011-012, 4011-028, 4011-080, 4011-217, 4011-227, 4011-265 and 4011-281,

(5) the insertion in the Schedule after tariff code number 4205-477 of the following:


"Back rests suitable for motor vehicles	4205–483	kg	(d)	41·7%	41·7%	41·7%	37·5%	37·5%",

(6) the insertion in the Schedule after tariff code number 4603-420 of the following:


"Back rests suitable for motor vehicles	4603–426	kg	(d)	43·5%	43·5%	43·5%	37·5%	37·5%",

(7) the insertion in the Schedule immediately before tariff code number 4815-355 of the following:


"Printed wrappers for sweets, confectionery and the like, which are not coated with adhesive, gum or wax	4815–351	kg	(a)	12%	10·4%	10·4%	0·8%	Nil",

(8) the insertion in the Schedule immediately before tariff code number 6205-469 of the following:


"Back rests suitable for motor vehicles	6205–466	kg	(d)	43·8%	43·8%	43·8%	37·5%	37·5%",

(9) the substitution for the matter contained in the Schedule at tariff code number 6910-414 of the following:


"Porcelain or china: Sinks	6910–406	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	Nil	Nil
Wash basins	6910–408	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Water closet pans	6910–410	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+3·6 UA per 100 kg gross	18% With a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Cisterns	6910–412	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Urinals	6910–416	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% With a min. of 3·6 UA per 100 kg gross	Nil	Nil
Other:
Pedestals	6910–418	kg and No.	(a)	24% with a min. of 18%+ 3·6 UA per 100 kg gross	24% with a min. of 18%+ 3·6 UA per 100 kg gross	18% with a min. of 12%+ 3·6 UA per 100 kg gross	3%	Nil
Other.	6910–420	kg and No.	–	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	6% with a min. of 3·6 UA per 100 kg gross	Nil	Nil

(10) the insertion in the first column of the Schedule at tariff code number 8520-313 after "purposes" of "or for navigational lights in lighthouses".

(11) the substitution in the eighth and ninth columns of the Schedule at tariff code numbers 8702-118, 8702-154, 8702-186, 8702-238, 8702-460 of "21·1%" for "19·6%",

(12) the substitution for the matter contained in the Schedule at tariff code numbers 9401-438 to 9401-479 of the following:


"Of other materials:
Head rests exclusively designed for motor vehicles	9401–434	kg	(d)	42·6%	42·6%	42·6%	37·5%	37·5%
Other parts:
Suitable for the motor vehicle seats of Tariff Code Nos. 9401—083 and 9401-117	9401–440	kg	(d)	47·6%	47·6%	47·6%	40%	40%
Standards for the articles of Tariff Code Nos. 9401—125 and 9401-173	9401–446	kg and No.	(a)	29·1% or 5·1%+ £0·192 each	29·1% or 5·1%+ £0·192 each	21·1% or 5·1%+ £0·128 each	8·8% or £0·07 each	6·6% or £0·053 each
Stiles, treads, rungs and feet, of aluminium, for the articles of Tariff Code Nos. 9401-133 and 9401-181	9401–454	kg	(a)	17·1%	17·1%	13·1%	4·4%	3·3%
Other:
Of metal	9401–462	kg	(a)	29·1%	29·1%	21·1%	8·8%	6·6%
Of material of a kind described in Tariff Code Nos. 3901-281 and 3901-324	9401 470	kg	(a)	21·1%	21·1%	21·1%	6%	6%
Other	9401–479	kg	–	5·1%	5·1%	5·1%	Nil	Nil" and

(13) the insertion in the Schedule after tariff code number 9404-637 of the following:


"Head rests and back rests suitable for motor vehicles	9404–643	kg	(d)	42·3%	42·3%	42·3%	37·5%	37·5%"

SCHEDULE


Tariff Code No.	Tariff Code No.	United Kingdom rate	Northern Ireland rate	Tariff Code No.	United Kingdom Rate	Northern Ireland Rate
(1)	(1)	(2)	(3)	(1)	(2)	(3)
6201–218	6201–218	4%	2·5%	7310–272	4% or £3·20	4% or £3·20
					per ton	per ton
6201–282	6201–282	4%	2·5%
				7311–012	4% or £3·20	4% or £3·20
7310–014	7310–014	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–020	4% or £3·20	4% or £3·20
7310–026	7310–026	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–032	4% or £3·20	4% or £3·20
7310–034	7310–034	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–060	4% or £3·20	4% or £3·20
7310–042	7310–042	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–064	4% or £3·20	4% or £3·20
7310–086	7310–086	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–076	4% or £3·20	4% or £3·20
7310–116	7310–116	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–114	4% or £3·20	4% or £3·20
7310–124	7310–124	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–126	4% or £3·20	4% or £3·20
7310–136	7310–136	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–142	4% or £3·20	4% or £3·20
7310–144	7310–144	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–146	4% or £3·20	4% or £3·20
7310–152	7310–152	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–154	4% or £3·20	4% or £3·20
7310–168	7310–168	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–162	4% or £3·20	4% or £3·20
7310–176	7310–176	4% or £3·20	4 % or £3·20		per ton	per ton
		per ton	per ton
				7311–164	4% or £3·20	4% or £3·20
7310–184	7310–184	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–168	4% or £3·20	4% or £3·20
7310–216	7310–216	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–236	4% or £3·20	4% or £3·20
7310–228	7310–228	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
7310–236	7310–236	4% or £3·20 per ton	4% or £3·20 per ton	7311–244	4% or £3·20 per ton	4% or £3·20 per ton
				7311–256	4% or £3·20	4% or £3·20
7310–244	7310–244	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–272	4% or £3·20	4% or £3·20
7310-256	7310-256	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
				7311–280	4% or £3·20	4% or £3·20
7310–264	7310–264	4% or £3·20	4% or £3·20		per ton	per ton
		per ton	per ton
7311–312	7311–312	4% or £3·20 per ton	4% or £3·20 per ton	8202–477	6%+£0·036 for each 24 feet of such length and a sum in proportion for any remainder	5%+£0·03 for each 24 feet of such length and a sum in proportion for any remainder
7311–328	7311–328	4% or £3·20 per ton	4% or £3·20 per ton	8202–477	6%+£0·036 for each 24 feet of such length and a sum in proportion for any remainder	5%+£0·03 for each 24 feet of such length and a sum in proportion for any remainder
7311–336	7311–336	4% or £3·20 per ton	4% or £3·20 per ton
7311–348	7311–348	4% or £3·20	4% or £3·20	8202–524
		per ton	per ton
7320–023	7320–023	5·3%	4·2%	8202–532	6%+£0·036	5%+£0·03
					each	each
7321–225	7321–225	6·4%	6·4%
				8202–572	6% or	5% or
7321–257	7321–257	5·3%	5·3%		£0·002 each	£0·0017 each
7321-265	7321-265	3·2%	3·2%	8202–588	6%+£0·036	5%+£0·03
					each	each
7321–273	7321–273	8%	8%
				8202–618	6%+£0·036	5%+£0·03
7321–277	7321–277	5·3%	5·3%		each	each
7321–281	7321–281	5·3%	5·3%	8202–634	6%+£0·036	5%+£0·03
					each	each
7321–285	7321–285	5·3%	5·3%
				8202–642	6%+£0·036	5%+£0·03
7338–230	7338–230	5·1%	3·8%		for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder
7338–250	7338–250	5·1%	3·8%		for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder
7615–415	7615–415	8%	6%		for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder
7615–455	7615–455	8%	6%
8202–316	8202–316	6%+£0·036	5%+£0·03	8203–014	5%+£0·005
		each	each		each
8202–348	8202–348	6% or	5% or	8415–035	6%
		£0·002 each	£0·0017 each
				8415–043	6%	4%
8202–364	8202–364	6%+ £0·036	5%+ £0·03
		each	each	8415–047	6%	4%
8202–421	8202–421	6%+£0·036	5%+£0·03	8415–051	6%	4%
		each	each
				8415–055	6%	4%
8202–445	8202–445	6%+£0·036	5%+£0·03
8202–445	8202–445	for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder	8415–063	6%	4%
8202–445	8202–445	for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder	8415–075	6%	4%
8202–445	8202–445	for each 24 feet of such length and a sum in proportion for any remainder	for each 24 feet of such length and a sum in proportion for any remainder	8415–077	6%	4%
8415–089	6%	4%
8202–453	8202–453	6%+£0·036	5%+£0·03	8424–516	3%	2·5%
		each	each
				8424–620	3%	2·5%
8202–461	8202–461	6%+£0·036	5%+£0·03
		each	each	8425–338	3%	2·5%
8425–362	8425–362	3%	2·5%	8512–373	4%	4%
8425–426	8425–426	3%	2·5%	8512–377	4%	4%
8440–231	8440–231	4%	3%	8512–424	4%	4%
8440–233	8440–233	4%	3%	8512–456	4%	4%
8440–237	8440–237	4%	3%	8512–464	4%	4%
8440–243	8440–243	4%	3%	8512–476	4%	4%
8440–255	8440–255	4%	3%	8512–484	4%	4%
8512–321	8512–321	6%	6%	8512–515	4%	4%

GIVEN under the Official Seal of the Government this 6th day of December, 1974.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the rates of Customs duty to be applied to certain goods of United Kingdom and Northern Ireland origin. This Order also provides for other changes of a minor nature in the Customs Tariff, for amendment of the rates of duty in respect of fully built up motor cars value of not less than £1,300 and for the reduction from 20% to 15% in the minimum rate of duty chargeable on goods imported under Licensing Provision (e).

This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.

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