S.I. No. 349/1971 -- Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
1971
349
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S.I. No. 349/1971:
IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.
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IMPOSITION OF DUTIES (No. 195) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.
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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:
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1. This Order may be cited as the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
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2. This Order shall come into operation on the 1st day of January, 1972.
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3. In this Order " the Principal Order " means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ).
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4. (1) Notwithstanding paragraph 5 (a) of the Principal Order but subject to paragraph 5 of this Order, there shall be charged, levied and paid on the importation of goods which are mentioned in the first column of the Schedule to the Principal Order and are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the First Schedule to this Order a duty of customs at a rate equal to two-thirds of the full rate.
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(2) In calculating the reduced rate of duty payable under this paragraph--
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(a) in a case where the full rate is expressed as a percentage, any digit to the right of the first digit after a decimal point shall be disregarded, and
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(b) in any other case, any digit to the right of the second digit after a decimal point shall be disregarded.
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(3) In this paragraph " the full rate " has the meaning assigned to it by the Principal Order.
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5. (1) Paragraph 4 of this Order shall not apply to--
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(a) goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of the Schedule to the Principal Order,
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(b) goods mentioned in the Schedule to the Principal Order at a tariff heading number specified in column (2) of the Second Schedule to this Order opposite the mention in column (1) of that Schedule of the general subject matter of that tariff heading number.
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(2) The particulars stated in column (1) of the Second Schedule to this Order are inserted solely to facilitate reference to and identification of a tariff heading number specified in column (2) of that Schedule and, accordingly, nothing in the said column (1) shall affect the construction or limit or control the operation of this paragraph or the Principal Order.
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FIRST SCHEDULE
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Paragraph 4
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| Afaras and Issas (Territory of the) |
Ecuador |
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El Salvador |
| Afghanistan |
Equatorial Guinea |
| Algeria |
Ethiopia |
| Angola (including Cabinda) |
Falkland Islands (Malvinas) and |
| Argentina |
Dependencies |
| Bahamas |
French Polynesia |
| Bahrain |
French Southern and Antarctic |
| Barbados |
Territories |
| Bermuda |
Gabon |
| Bolivia |
Gambia |
| Botswana |
Ghana |
| Brazil |
Gibraltar |
| British Honduras |
Guatemala |
| British Indian Ocean Territory |
Guinea |
| (Chagos Archipelago, Des Roches) |
Guyana |
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Haiti |
| British Oceania (Territories under the |
Honduras |
| jurisdiction of the Western Pacific |
Hong Kong |
| High Commission)1 |
India |
| Brunei |
Indonesia |
| Burma |
Iran |
| Burundi |
Iraq |
| Cambodia |
Ivory Coast |
| Cameroon |
Jamaica |
| Cape Verde Islands |
Jordan |
| Cayman Islands and Dependencies |
Kenya |
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Korea (South) |
| Central African Republic |
Kuwait |
| Ceylon |
Laos |
| Chad |
Lebanon |
| Chile |
Lesotho |
| Colombia |
Liberia |
| Comoro Archipelago |
Libya |
| Congo (People's Republic of the) |
Macao |
| Cook Islands |
Madagascar |
| Costa Rica |
Malawi |
| Cyprus |
Malaysia |
| Dahomey |
Maldives |
| Dominican Republic |
Mali |
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1 Gilbert and Ellice Islands, British Solomon Islands, New Hebrides Condominium, Canton, Enderbury and Pitcairn Islands.
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| Mauritania |
Saint-Pierre and Miquelon |
| Mauritius |
Sao Tomé and Principe |
| Mexico |
Saudi Arabia |
| Morocco |
Senegal |
| Mozambique |
Seychelles (including Amirantes) |
| Netherlands Antilles |
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| Nepal |
Sierra Leone |
| New Caledonia and Dependencies |
Singapore |
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Somalia |
| New Guinea (Australian) and Papua |
Southern Yemen |
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Spanish North Africa: |
| Ngwane |
Sahara (Rio de Oro); |
| Nicaragua |
Saghiet-el-Hamra |
| Niger |
Sudan |
| Nigeria |
Surinam |
| Pacific Islands administered by the |
Syria |
| United States of America or under |
Territories for which New Zealand |
| United States trusteeship2 |
is responsible (Niuwe Islands, |
| Pakistan |
Tokelau IBrislands) |
| Panama |
Thailand |
| Paraguay |
Togo |
| Papua (see Australian New Guinea) |
Trinidad and Tobago |
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Tunisia |
| Persian Gulf States: Abu Dhabi |
Turks and Caicos Islands |
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Dubai
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Uganda |
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Ras al Khaimah
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United Arab Republic |
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Fujairah
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United Republic of Tanzania |
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Ajman
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Upper Volta |
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Sharjah
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Uruguay |
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Umm al
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Venezuela |
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Quaiwan Viet-Nam (South)
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| Peru |
Virgin Islands of the United States (St. |
| Philippines |
Croix, St. Thomas, St. John, etc.) |
| Portuguese Guinea |
Wallis and Futuna Islands |
| Portuguese Timor |
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| West Indies3 |
Qatar Yemen |
| Rwanda |
Yugoslavia |
| St. Helena (Including Ascension, |
Zaire (Republic of) |
| Gough Island, and Tristan da |
Zambia |
| Cunha) |
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2 The Pacific Islands administered by the United States of America include: Guam, American Samoa including Swain's Island, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands; the Caroline, Mariana and Marshall Islands.
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3 Leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, British Virgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent.
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SECOND SCHEDULE
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Paragraph 5(1) |
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(2) |
| General Subject Matter |
Tariff Heading Number |
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Superphosphates
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31.03 (B) and 31.05 (C) |
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Egg albumin
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35.02 (A) |
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Matches
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36.06 |
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Artificial sausage casings
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39.01 (B), 39.02 (B), 39.03 (B) (2), |
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39.04 (A), 39.05 (A), 39.06 (A), |
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39.07 (S) and 48.21 (E) |
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Rubber tyres, tubes and tyre flaps
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40.11 |
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Leather
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41.02 and 41.03 |
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Woven fabrics of silk, waste silk or
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noil silk
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50.09 and 50.10 |
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Yarn of man-made fibres
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(continuous)
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51.01 |
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Woven fabrics of man-made fibres
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(continuous)
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51.04 |
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Metallised yarns
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52.01 |
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Woollen and worsted yarns
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53.06 and 53.07 |
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Woven fabric of sheep's or lambs'
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wool or of fine animal hair
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53.11 |
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Yarns of flax or ramie
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54.03 and 54.04 |
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Woven fabrics of flax or of ramie
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54.05 |
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Yarns of man-made fibres
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56.05 and 56.06 (A) |
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Woven fabrics of man-made fibres
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(discontinuous or waste)
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56.07 |
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Flock, engine cleaning waste and rovings containing wool or hair, of jute
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57.03 |
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Yarns of Jute
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57.06 |
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Woven fabrics of Jute
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57.10 |
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Floor coverings, other than cutpile carpets, containing more than 75 per cent by weight of Jute
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58.02 (B) (1) (a) and 58.02 (B) (2) (a) |
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Woven pile fabrics and chenille fabrics
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58.04 |
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Narrow woven fabrics exceeding 4½ ozin weight per square yard and containing more than 75 per cent by weight of Jute
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58.05 (A) (1), 58.05 (D) (1) and |
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58.05 (F) (1) (a) |
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Felt and articles of felt, of jute
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59.02 (A) (1) 59.02 (B) (1) and |
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59.02 (C) (1) |
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Twine, cordage, ropes and cables, plaited or not
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59.04 |
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Certain coated or treated fabrics
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59.07, 59.08, 59.09, 59.11 and 59.12 |
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Elastic fabrics and trimmings consisting of textile materials combined with rubber threads
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59.13 |
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Wicks of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles
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59.14 |
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Transmission, conveyor or elevator belts or belting, of textile materials, whether or not strengthened with metal or other material
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59.16 |
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Textile fabrics and textile articles, of a kind commonly used in machinery or plant
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59.17 |
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Other made-up textiles--blankets, bed linen, towels, etc., sacks and bags
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62.01, 62.02, 62.03, 62.04 and 62.05 |
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Footwear
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64.01, 64.02, 64.03 and 64.04 |
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Springs (laminated) and leaves thereof, for vehicles
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73.35 (A) |
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Sparking plugs and parts thereof, of metal
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85.08 (A) and 85.08 (B) (1) |
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Certain electric filament lamps
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85.20 (A) (2) (b) |
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Mattress supports and certain other articles of bedding or similar furnishing
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94.04 |
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Brooms and brushes
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96.01 and 96.02 |
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Parts and accessories of vehicles
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40.09 (A), 40.10 (A), 48.21 (K), 68.14 (A), 70.09 (B) (1), 70.14 (A) (2) (b), 70.14 (B) (1), 73.25 (A), 73.29 (A), 73.35 (D) (1), 83.01 (A) (2), 83.02 (A), 84.06 (A), 84.08 (A), 84.10 (A) (2), 84.10 (C) (1A), 84.11 (A), 84.18 (A), 84.21 (A), 84.22 (A) (1), 84.22 (A) (3), 84.59 (C) (2), 84.61 (B), 84.63 (B) (2), 84.64 (A), 85.01 (A) (1), 85.01 (D) (1), 85.02 (A), 85.04 (B) (1), 85.08 (C) (1), 85.09 (A), 85.15 (B), 85.15 (D) (2), 85.18 (A), 85.19 (A), 85.24 (A), 85.26 (C), 90.23 (A), 90.24 (A), 90.27 (A), 90.28 (A), 90.29 (B), 92.11 (AI), 94.01 (A) (1) and 94.01 (B) (1). |
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GIVEN under the Official Seal of the Government this 21st
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day of December, 1971.
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SEÁN Ó LOINSIGH,
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Taoiseach.
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EXPLANATORY NOTE.
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The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 331/3% below the full rate.
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