S.I. No. 62/1972 -- Origin of Manufactured Goods (Developing Countries) Regulations, 1972.
1972
62
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S.I. No. 62/1972:
ORIGIN OF MANUFACTURED GOODS (DEVELOPING COUNTRIES) REGULATIONS, 1972.
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ORIGIN OF MANUFACTURED GOODS (DEVELOPING COUNTRIES) REGULATIONS, 1972.
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I, PATRICK LALOR, Minister for Industry and Commerce, in exercise of the powers conferred on me by section 4 of the Imports (Miscellaneous Provisions) Act, 1966 (No. 23 of 1966), hereby make the following Regulations :
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1. These Regulations may be cited as the Origin of Manufactured Goods (Developing Countries) Regulations, 1972.
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2. These Regulations shall come into operation on 1st March, 1972.
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3. In these Regulations--
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"ex-factory value", in relation to goods or products, means--
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(a) in case the goods are sold in the open market for delivery to the buyer at the place of production or manufacture, the price paid for the goods or products, or
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(b) in any other case, the price that, in the opinion of the Revenue Commissioners, the goods or products would fetch if they were so sold ;
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"originating", in relation to materials, parts, products or substances used in a scheduled country, means materials, parts, products or substances which, if imported into the State, would, by virtue of these Regulations, be treated, for the purposes of the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 349 of 1971 ), as goods manufactured in that country ;
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"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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"scheduled country" means any country or territory specified in the First Schedule to the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
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4. In order that on importation goods of a kind to which paragraph 4 of the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971, applies may be treated, for the purposes of that Order, as goods manufactured in a scheduled country, the goods--
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(a) shall be worked or processed in the scheduled country, and
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(b) shall be consigned to the State from the scheduled country.
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5. Goods shall be deemed, for the purposes of these Regulations, to have been worked or processed in a scheduled country if, but only if--
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(a) work or a process was carried out on or in relation to the goods wholly in the scheduled country without the use of any materials or parts imported into the country,
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(b) in the case of goods other than goods of a kind mentioned in the Schedule to the Principal Order at any tariff heading number or Chapter number specified in column (1) of the First or Second Schedule to this Order and of a description mentioned in column (2) of the said First or Second Schedule at that tariff heading number or Chapter number, work or a process was carried out on or in relation to the goods wholly in the scheduled country that resulted in the goods becoming classified under a tariff heading number other than any of those under which any materials or parts that are comprised in the goods and were imported into the scheduled country were classified at the time of such importation,
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(c) in the case of goods of a kind mentioned in the Schedule to the Principal Order at any tariff heading number mentioned in column (1) of the First Schedule to this Order and of a description mentioned in column (2) of the said First Schedule at that tariff heading number--
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(i) work or a process of a kind specified in column (4) of that Schedule at that tariff heading number, or
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(ii) if no work or process is specified in the said column (4) at that tariff heading number, any work or process (other than, in the case of goods containing materials or parts imported into the scheduled country, any work or process specified in column (3) of the said First Schedule at that tariff heading number),
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was carried out on or in relation to the goods wholly in the scheduled country and resulted in the goods becoming classified under a tariff heading number other than any of those under which any materials and parts that are comprised in the goods and were imported into the scheduled country were classified at the time of such importation,
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(d) in the case of goods of a kind mentioned in the Schedule to the Principal Order at any tariff heading number or Chapter number mentioned in column (1) of the Second Schedule to this Order and of a description mentioned in column (2) of the said Second Schedule at that tariff heading number or Chapter number, work or a process of a kind specified in column (3) of the said Second Schedule at that tariff heading number or Chapter number was carried out on or in relation to the goods in the scheduled country,
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(e) the goods are used articles collected in the scheduled country and fit only for the recovery of raw materials, or
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(f) the goods are waste or scrap resulting from manufacturing operations carried out in the scheduled country.
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6. Notwithstanding anything in subparagraphs (b) and (c) of paragraph 5 of these Regulations, goods shall not be deemed, by reason only of the carrying out on the goods in a scheduled country of any one or more of the following operations, to have been worked or processed for the purposes of these Regulations in the scheduled country :
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(a) operations intended to ensure the preservation of merchandise in good condition during transit or storage (including ventilation, spreading out, drying, chilling, placing in brine, in sulphur water or in other solutions, removal of damaged parts, and like operations),
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(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up,
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(c) changing of packing, breaking up and assembling of consignments, placing in bottles, flasks, bags, cases, boxes, fixing on cards, boards or similar objects and all other simple packing operations,
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(d) affixing marks, labels, or other distinctive signs to goods or their containers,
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(e) mixing of goods, whether or not of different kinds, where one or more components of the mixture are not treated as goods produced or manufactured in a scheduled country,
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(f) assembly of parts of articles to constitute a complete article, and
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(g) a combination of two or more operations specified in subparagraphs (a) to (f) of this paragraph,
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(h) slaughter of animals.
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7. In the Schedules to these Regulations :--
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(a) references to the value of imported materials or parts shall be construed--
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(i) in the case of materials or parts whose importation into the scheduled country from which they were exported to the State can be shown to the satisfaction of the Revenue Commissioners, their value at the time of such importation for customs purposes,
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(ii) in the case of other materials or parts, the price at which their first purchase that can be shown to the satisfaction of the Revenue Commissioners to have taken place in the scheduled country in which they were worked or processed was made, and
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(b) references to the value of the finished product shall be construed as references to the ex-factory value of the product less any taxes imposed on the product in the scheduled country where the working or processing of the product took place and refunded or refundable on exportation from that country.
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8. (1) For the purposes of these Regulations, goods shall be deemed to be goods consigned to the State from a scheduled country if, but only if, they are--
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(a) goods which were transported to the State from the scheduled country without passing through the territory of another country ;
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(b) goods whose transport to the State from the scheduled country involved transit through the territory of one or more countries other than the scheduled country, with or without transhipment or temporary storage in such countries; provided that the transit in question was justified for geographical reasons or by considerations related exclusively to transport requirements and that the goods remained under the control of the customs authorities of the country of transit or storage, did not enter into trade or consumption there, and did not there undergo any operation other than unloading and reloading or any operation required to keep them in good condition; or
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(c) goods which were sent from the scheduled country for exhibition in another country and which were sold after the exhibition for importation into the State, provided that it is shown to the satisfaction of the Revenue Commissioners that :
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(i) the exporter despatched the goods to the country in which the exhibition was held and exhibited them there,
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(ii) the exporter sold the goods or transferred them to a consignee in the State,
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(iii) the goods were despatched to the State during the exhibition or immediately thereafter in the state in which they were sent for exhibition,
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(iv) the goods were not used from the time they were despatched for exhibition for any other purpose than demonstration at the exhibition, and
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(v) the goods remained under the control of the customs authorities of the country in which the exhibition took place while the goods were in the exhibition.
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(2) In this paragraph "exhibition" means a trade, industrial, agricultural or crafts exhibition, fair or similar show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign goods.
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9. (1) For the purposes of these Regulations, materials and parts shall be deemed to have been imported into a scheduled country unless they are shown to the satisfaction of the Revenue Commissioners not to have been so imported.
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(2) References in the Schedules to these Regulations to Chapters are references to Chapters of the Schedule to the Principal Order and references in these Regulations to tariff heading numbers are references to tariff heading numbers in the Schedule to the Principal Order.
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(3) In the Schedules to these Regulations "ex" in relation to a tariff heading number or Chapter number means that the goods specified in the Schedules to which the tariff heading number or Chapter number, as the case may be, refers form part only of the goods comprised in that tariff heading number or Chapter number, as the case may be.
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10. The value of originating materials or parts that are used in a scheduled country in the production or manufacture of any goods imported into the State from that country shall be deemed, for the purposes of these Regulations, to be an amount equal to the price at which their first purchase in that country was made less an amount equal to the value of any materials or parts imported into that country and used in the production or manufacture of the first-mentioned materials or parts, or, if the price aforesaid cannot be shown to the satisfaction of the Revenue Commissioners, such amount as the Revenue Commissioners may determine :
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Provided that if any originating materials and parts are employed in the processing in that country of materials or parts that are imported into that country and are used in the production or manufacture in that country of the goods aforesaid, an amount equal to the price at which the first purchase in that country of the materials or parts so employed was made, or, if the price aforesaid cannot be shown to the satisfaction of the Revenue Commissioners, such amount as the Revenue Commissioners may determine, shall be added to the amount as determined aforesaid.
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FIRST SCHEDULE.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 30.03 |
Medicaments (including veterinary medicaments). |
Manufacture from active ingredients. (Active ingredients means any ingredients which form part of the exported product and in respect of which any therapeutic or prophylactic claim is made by the producer or exporter). |
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| 30.04 |
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes other than goods specified in Note 3 to this Chapter. |
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Manufacture from originating pharmaceutical substances. |
| Ex. 31.05 |
Other fertilisers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes, but excluding goods described in heading No. 31.03 (B) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes. |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 32.12 |
Glazier's putty; grafting putty; painters' fillings; non-refractory surfacing preparations; stopping, sealing and similar mastics, including resin mastics and cements. |
Manufacture from materials falling in 32.09. |
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| Ex. 32.13 |
Inks other than printing inks. |
Manufacture from materials falling in 32.09. |
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| 33.05 |
Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses. |
Manufacture from materials falling in 33.01. |
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| 34.01 |
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes or moulded pieces or shapes whether or not combined with soap. |
Manufacture from materials falling in 34.02 or 34.05. |
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| 34.02 |
Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap. |
Manufacture from materials falling in 34.01 or 34.05. |
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| Ex. 36.08 |
Firelighters |
Manufacture from combustible preparations and products. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 37.02 |
Film in rolls, sensitised, unexposed, perforated or not. |
Manufacture from materials falling in 37.01. |
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| 38.11 |
Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or articles (for example, sulphur-treated bands, wicks and candles, fly-papers). |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 38.17 |
Charges for fire-extinguishers. |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 38.19 |
Metallic naphthenates, including such naphthenates prepared for use by the addition of excipients, diluents or solvents; foundry core binders with a basis of starch or dextrin; deodorants and air fresheners wholly or partly of naphthalene or paradichlorobenzene in solid form other than in flake, powder or granular form. |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 39.07 |
Articles of materials of the kinds described in headings Nos. 39.01 to 39.06, excluding artificial sausage casings. |
Manufacture from materials falling in chapter 39. |
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| 43.03 |
Articles of furskin |
Making up from fur skins in plates, crosses and similar forms (ex. 43.02). |
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| 44.21 |
Complete wooden packing cases, boxes, crates, drums and similar packings. |
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Manufacture from boards not cut to size. |
| 48.06 |
Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets. |
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Manufacture from paper pulp. |
| 48.07 |
Paper and paperboard impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets. |
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Manufacture from paper pulp. |
| 48.14 |
Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes pouches, wallets and writing compendiums, of paper or paper-board, containing only an assortment of paper stationery. |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 48.15 |
Other paper and paperboard, cut to size or shape. |
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Manufacture from paper pulp. |
| 48.16 |
Boxes, bags and other packing containers, of paper and paperboard. |
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Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 49.09 |
Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings. |
Manufacture from materials falling in 49.11. |
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| 49.10 |
Calendars of any kind, of paper or paperboard, including calendar blocks. |
Manufacture from materials falling in 49.11. |
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| 50.04 |
Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Schedule Country |
| (1) |
(2) |
(3) |
(4) |
| 50.05 |
Yarn spun from silk waste other than noil, not put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 50.06 |
Yarn spun from noil silk, not put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 51.02 |
Fishing line of man-made fibre materials put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 53.08 |
Yarn of fine animal hair (carded or combed), not put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 53.09 |
Yarn of horsehair or of other coarse animal hair, not put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 53.10 |
Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50,03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 53.12 |
Woven fabrics of coarse animal hair other than horsehair. |
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Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
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50.01 to 50.03
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53.01 to 53.05
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54.01, 54.02
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55.01 to 55.04
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56.01 to 56.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 53.13 |
Woven fabrics of horsehair. |
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Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
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50.01 to 50.03
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53.01 to 53.05
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54.01, 54.02
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55.01 to 55.04
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56.01 to 56.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 56.04 |
Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01, 50.02,
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 57.05 |
Yarn of true hemp. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 57.07 |
Yarn of other vegetable textile fibres. |
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Manufacture from natural textile fibres or their waste not carded or combed falling within |
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50.01 to 50.03
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53.01 to 53.04
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54.01, 54.02
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55.01 to 55.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
| 57.09 |
Woven fabrics of true hemp. |
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Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
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50.01 to 50.03
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53.01 to 53.05
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54.01, 54.02
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55.01 to 55.04
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56.01 to 56.03
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57.01 to 57.04
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or from materials not falling in chapters 50 to 57. |
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FIRST SCHEDULE--continued.
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| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 57.11 |
Woven fabrics of other vegetable textile fibres |
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Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
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50.01 to 50.03
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53.01 to 53.05
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54.01, 54.02
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|
|
|
55.01 to 55.04
|
|
|
|
56.01 to 56.03
|
|
|
|
57.01 to 57.04
|
|
|
|
or from materials not falling in chapters 50 to 57. |
| 58.01 |
Carpets, carpeting and rugs knotted (made up or not). |
|
Manufacture from materials falling in |
|
|
|
50.01 to 50.03, 51.01
|
|
|
|
53.01 to 53.05, 54.01
|
|
|
|
55.01 to 55.04
|
|
|
|
56.01 to 56.03
|
|
|
|
57.01 to 57.04
|
|
|
|
or from materials not falling in chapters 50 to 57. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 58.02 |
Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumack" and "Karamanie" rugs and the like (made up or not), but excluding floor coverings, other than cut pile carpets, containing more than 75 per cent. by weight of jute. |
|
Manufacture from materials falling in |
|
|
50.01 to 50.03, 51.01
|
|
|
53.01 to 53.05, 54.01
|
|
|
55.01 to 55.04
|
|
|
56.01 to 56.03
|
|
|
57.01 to 57.04
|
|
|
or from materials not falling in chapters 50 to 57. |
| Ex. 58.05 |
Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft, assembled by means of an adhesive, other than goods falling within heading No. 58.06, and other than goods exceeding 4½ ounces in weight per square yard and containing more than 75% by weight of jute. |
|
Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
|
|
50.01 to 50.03
|
|
|
53.01 to 53.05
|
|
|
54.01
|
|
|
55.01 to 55.04
|
|
|
56.01 to 56.03
|
|
|
57.01 to 57.04
|
|
|
or from materials not falling in chapters 50 to 57. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 58.06 |
Woven labels, not embroidered, in the piece, in strips or cut to shape or size. |
|
Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
|
|
|
50.01 to 50.03
|
|
|
|
53.01 to 53.05
|
|
|
|
54.01
|
|
|
|
55.01 to 55.04
|
|
|
|
56.01 to 56.03
|
|
|
|
57.01 to 57.04
|
|
|
|
or from materials not falling in chapters 50 to 57. |
| 58.07 |
Chenille yarn (including flock chenille yarn), gimped yarn (other than metallised yarn of heading No. 52.01 and gimped horsehair yarn), braids and ornamental trimmings in the piece, tassel pompons, and the like. |
|
Manufacture from natural textile fibres, discontinuous man-made fibres or their waste falling within |
|
|
|
50.01 to 50.03
|
|
|
|
53.01 to 53.05
|
|
|
|
54.01
|
|
|
|
55.01 to 55.04
|
|
|
|
56.01 to 56.03
|
|
|
|
57.01 to 57.04
|
|
|
|
or from materials not falling in chapters 50 to 57. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 59.01 |
Wadding and articles of wadding, textile flock and dust and mill neps. |
|
Manufacture either from natural fibres or from chemical products or textile pulp. |
| Ex. 59.02 |
Felt and articles of felt, whether or not impregnated or coated, of material other than jute. |
|
Manufacture either from natural fibres or from chemical products or textile pulp. |
| 59.03 |
Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated. |
|
Manufacture either from natural fibres or from chemcial products or textile pulp. |
| Ex. 59.06 |
Laces. |
|
Manufacture either from natural fibres or from chemical products or textile pulp, |
| 59.10 |
Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not. |
|
Manufacture from yarn or from textile fibres. |
| 65.03 |
Felt hats and other felt headgear being headgear made from the felt hoods and plateaux falling within heading No. 65.01, whether or not lined or trimmed. |
|
Manufacture from textile fibres. |
|
|
|
FIRST SCHEDULE --continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 65.05 |
Hats and other headgear (including hair nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed. |
|
Manufacture from yarn or from textile fibres. |
| 66.01 |
Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas). |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 70.06 |
Cast, rolled, drawn or blown glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked. |
Manufacture from materials falling in 70.04,70.05. |
|
| 70.07 |
Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked, (for example, edge worked or engraved), whether or not surface ground or polished; multiple walled insulating glass; leaded lights and the like. |
Manufacture from materials falling in 70.04 to 70.06 inclusive. |
|
| 70.08 |
Safety glass consisting of toughened or laminated glass, shaped or not |
Manufacture from materials falling in 70.04 to 70.07 inclusive. |
|
|
|
|
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 70.09 |
Glass mirrors unframed, framed or backed, excluding mirrors suitable for motor vehicles. |
Manufacture from materials falling in 70.04 to 70.08 inclusive. |
|
| 71.15 |
Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed). |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 73.10 |
Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision made); hollow mining drill steel. |
Manufacture from materials falling in 73.07. |
|
| 73.11 |
Angles, shapes and sections of iron or steel, hot-rolled, forged, extruded, cold-formed or cold finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements. |
Manufacture from materials falling in 73.07 to 73.10, 73.12 or 73.13. |
|
| 73.12 |
Hoop and strip, of iron or steel, hot-rolled or cold-rolled. |
Manufacture from materials falling in 73.07 to 73.09 inclusive or in 73.13. |
|
| 73.13 |
Sheets and plates, of iron or steel, hot-rolled or cold-rolled. |
Manufacture from materials falling in 73.07 to 73.09 inclusive. |
|
|
|
|
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 73.14 |
Iron or steel wire, not insulated, uncoated or coated with zinc. |
Manufacture from materials falling in 73.10. |
|
| Ex. 73.18 |
Rainwater pipes of iron (other than of cast iron) or steel. |
|
Manufacture from materials in 73.06 or 73.07 or in 73.15 in the forms specified in 73.06 and 73.07. |
| Ex. 74.07 |
Unalloyed copper tubes and pipes, of a wall thickness not exceeding 1/8inch and an internal diameter not exceeding 21/4 inches, excluding tubes and pipes worked otherwise than by bending. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 74.08 |
Tube and pipe fittings, (for example, joints, elbows, sockets and flanges), of copper. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 74.09 |
Copper cylinders suitable for use in hot water systems in houses, hotels, institutions and other places primarily residential in character and shells for storage water heaters of a kind used in hot water circulation systems. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 74.11 |
Knitted fabric suitable for the manufacture of pot scourers, of copper wire. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 74.15 |
Screws having a slotted head and a tapered thread, of copper. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 74.17 |
Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 74.18 |
Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 74.19 |
Other articles of copper. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 75.06 |
Other articles of nickel. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.02 |
Wrought bars, rods, angles, shapes, and sections, of aluminium; aluminium wire; of which no cross-sectional dimension exceeds 5 inches. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 76.03 |
Wrought plates, sheets and strip, of aluminium. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.04 |
Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material) of a thickness (excluding any backing) not exceeding 0.20 millimetres. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 76.06 |
Tubes and pipes and blanks therefor, of aluminium ; hollow bars of aluminium ; of which no cross-sectional dimension exceeds 5 inches. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.08 |
Structures and parts of structures (for example, hangars and other buildings, bridges and bridge sections, towers, lattice masts, roofs, roofing, frameworks, door and window frames, balustrades, pillars and columns) of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 76.09 |
Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas) of aluminium, of a capacity exceeding three hundred litres whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.10 |
Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 76.14 |
Expanded metal, of aluminium, suitable for reinforcing purposes. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.15 |
Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 76.16 |
Other articles of aluminium. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 78.05 |
Tubes and pipes and blanks therefor, of lead. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| Ex. 78.06 |
Collapsible tubular containers, of lead. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 79.05 |
Gutters, roof capping, skylight frames, and other fabricated building components of zinc. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 79.06 |
Other articles of zinc. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the finished product. |
| 80.06 |
Other articles of tin. |
|
Manufacture in which the value of the imported materials does not exceed 50% of the value of the finished product. |
| 82.09 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading 82.06. |
Manufacture from materials falling in 82.10. |
|
| Ex. 84.08 |
Motors for the cinematographic cameras of heading No. 90.08 (A). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.10 |
Pumps and parts of pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices, but excluding pumps and parts of pumps (other than hydraulic pumps) suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.12 |
Air conditioning machines, self-contained comprising a motor-driven fan and elements for changing the temperature and humidity of air: Of a kind suitable for air conditioning buildings. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.14 |
Furnace pans, furnace doors, furnace door frames and furnace bottom grates, of cast iron. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 84.15 |
Refrigerators and refrigerating equipment (electrical and other). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
| 84.17 |
Machinery plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.18 |
Electric spindryers for domestic use and drying machines for textiles and textile goods. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 84.20 |
Weighing machinery (excluding balances of a sensitivity of five centigrammes or better) including weight-operated counting and checking machines; weighing machine weights of all kinds. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 84.21 |
Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; except windscreen washers suitable for motor vehicles, |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.22 |
Lifting, handling, loading or unloading machinery, telphers and conveyors (for example lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics), not being machinery falling within heading No. 84.23, except portable jacks suitable for motor vehicles and cranes and winches suitable for breakdown motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 84.24 |
Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertiliser distributors) lawn and sports ground rollers. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 84.25 |
Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading 84.29). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 84.26 |
Dairy machinery (including milking machines). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 84.28 |
Articles of galvanised wrought iron or of galvanised steel for use in feeding or watering animals or birds. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.29 |
Reservoirs, vats, tanks, cisterns, and containers of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment, assembled or substantially assembled. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 84.30 |
Reservoirs, vats, tanks, cisterns, and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight of nickel, fitted with mechanical equipment, assembled or substantially assembled. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.38 |
Card clothing (including narrow strips known as card fillets but excluding articles fitted with metal security clips and known as tops). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 84.40 |
Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks, or rollers therefor. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 84.51 |
Typewriters (including electric typewriters) designed solely for the production of typewritten matter, consisting mainly of correspondence, by direct manual operation of a typewriter keyboard. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.55 |
Parts and accessories of the typewriters of heading No. 84.51 (A). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.56 |
Concrete mixing machines, mortar mixing machines and similar machines. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.59 |
Machines and mechanical appliances, having individual functions, not falling within any other heading in the Chapter, but excluding parts suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.61 |
Taps, cocks, valves, and similar appliances for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves, except tyre valves and other parts suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 84.63 |
Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings but excluding parts suitable for motor vehicles (other than power take-off units suitable for use on motor vehicles constructed for the carriage of goods or other burthen). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 84.65 |
Safety guards of iron or steel wire. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.01 |
Electrical goods of the following descriptions: generators, motors, converters, (rotary or static), transformers, rectifiers and rectifying apparatus, inductors, except items suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 85.02 |
Electro-magnets, permanent magnets and articles of special materials for permanent magnets, being blanks of such magnets; electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro-magnetic brakes; electro-magnetic lifting heads, but excluding items suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 85.03 |
Primary cells and primary batteries. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.04 |
Electric accumulators: Lead-acid accumulators and parts thereof which are grids or plates or assemblies of grids or plates. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.06 |
Electro-mechanical domestic appliances, with self-contained electric motor Vacuum cleaners, appliances for use in the preparation of food (excluding peelers) and floor polishers. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
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|
FIRST SCHEDULE--continued.
|
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|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 85.07 |
Shavers, with self-contained electric motor. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.08 |
Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); generators (dynamos and alternators) and cutouts for use in conjunction with such engines, but excluding sparking plugs and parts of sparking plugs of metal and other items suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 85.12 |
Electric instantaneous or storage water heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example hair dryers, hair curlers, and curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
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|
|
|
|
FIRST SCHEDULE--continued.
|
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|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 85.14 |
Microphones and stands therefor; loudspeakers, audio-frequency electric amplifiers. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that: |
|
|
|
(a) at least 50% in value of the materials and parts used are originating products; and
|
|
|
|
(b) all the transistors are originating products.
|
| Ex. 85.15 |
Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio broadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras, radio navigational aid apparatus, radar apparatus and radio remote control apparatus excluding transmitting sets, receiving sets and combined transmitting and receiving sets, exclusively designed or adapted for fitting to motor vehicles and parts suitable only for such sets. |
|
Working processing or assembly in which the value of the imported materials and parts used does not exceed 40% of the value of the finished product, and provided that |
|
|
(a) at least 50% in value of the materials and parts used are originating products; and
|
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|
(b) all the transistors are originating products.
|
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|
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FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 85.18 |
Electrical capacitors, fixed or variable, except items suitable for the ignition systems of motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.19 |
Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example switches, relays, fuses, lightning arresters, surge suppressors, plugs, lampholders, and junction boxes) ; resistors, fixed or variable (including potentiometers), other than heating resistors printed circuits ; switch boards (other than telephone switchboards) and control panels : excluding items suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.20 |
Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps) ; arc lamps ; electrically ignited photographic flash bulbs, excluding filament lamps for current of a voltage not less than 100 volts or not more than 250 volts, consuming not more than 1,500 watts, but including carbon filament lamps, cylindrical lamps and candle lamps. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 85.22 |
Articles fitted with neon tubes. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.23 |
Electric wire or cable insulated with rubber or artificial plastic material, the following : Wire or cable of which no core contains more than 7 strands. Wire or cable of which no core contains less than 8 strands, being of the kind to which the term "flexible" is commonly applied. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 85.26 |
Insulating fittings for electrical machines, appliances or equipment being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No. 85.25, or items suitable for motor vehicles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.01 |
Ophthalmic lenses, corrective, other than contact lenses, being lenses of which the greatest diameter does not exceed 48 millimetres, unmounted. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
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|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 90.02 |
Mounted lenses of a kind suitable for the photographic apparatus of heading No. 90.07 (A), 90.08 (A) or 90.09 (A). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.03 |
Frames and mountings and parts thereof, for spectacles, pince-nez, lorgnettes, and the like, wholly of or containing (otherwise than as a minor constituent), artificial plastic material. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.04 |
Spectacles, pince-nez, lorgnettes and the like, corrective, protective, or other. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.07 |
Photographic cameras, not designed solely for medical or surgical purposes, for roll film not exceeding 3 inches in width or for other film not exceeding 35 millimetres in width, excluding cameras for recording on microfilm. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 90.08 |
Cinematographic cameras for film of a width of 16 millimetres or less and capable of being loaded with not more than 50 feet of such film. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
| Ex. 90.09 |
Photographic enlargers designed to accommodate a negative not exceeding 7½ square inches in superficial area. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.18 |
Surgical walking frames of iron, steel or aluminium. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 90.19 |
Dentures, whole or part ; metal bases (or plates) for dentures and surgical bed cradles of iron, steel or aluminium. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 90.26 |
Gas, liquid and electricity supply or production meters, calibrating meters therefor. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 90.29 |
Parts of the electricity meters of heading No. 90.26 (B). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 91.01 |
Pocket-watches, wrist watches and other watches, other than stop-watches. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.02 |
Clocks with watch movements (excluding clocks of heading No. 91.03) |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.03 |
Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.04 |
Other clocks. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 91.07 |
Watch movements assembled suitable for articles capable of indicating the time of day. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.08 |
Clock movements assembled suitable for articles capable of indicating the time of day. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that at least 50% in value of the materials and parts are originating products. |
| 91.09 |
Watch cases and parts of watch cases. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.10 |
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 91.11 |
Other clock and watch parts. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 92.01 |
Pianos (including automatic pianos, whether or not with keyboards), harpsichords and other keyboard stringed instruments, harps but not including aeolian harps. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 92.02 |
Other string musical instruments. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 92.03 |
Pipe and reed organs, including harmoniums and the like. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 92.04 |
Accordions, concertinas and similar musical instruments, mouth organs. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 92.05 |
Other wind musical instruments. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| 92.06 |
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| 92.07 |
Electro-magnetic, electrostatic, electronic and similar musical instruments (for example, pianos, organs, accordions). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 92.08 |
Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 92.09 |
Musical instrument strings, other than catgut strings not bound with wire. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 92.10 |
Parts and accessories of musical instruments (other than strings) including perforated music rolls and mechanisms for musical boxes. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 92.11 |
Gramophones and record players. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product, and provided that : |
|
|
|
(a) at least 50% in value of the materials and parts used are originating products; and
|
|
|
|
(b) all the transistors are originating products.
|
| Ex. 92.12 |
Gramophone records. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 92.13 |
Parts and accessories of gramophones and record players. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 40% of the value of the finished product. |
| Ex. 93.04 |
Sporting guns (including sporting rifles). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
|
|
|
FIRST SCHEDULE--continued.
|
|
|
|
|
|
| Tariff Heading Number |
Finished Product |
Working or processing of imported materials or parts not amounting to manufacture in a Scheduled Country |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
(4) |
| Ex. 93.06 |
Parts of sporting guns (including sporting rifles). |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
| Ex. 93.07 |
Filled shot cartridges of a kind for use in shotguns. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
| 97.03 |
Other toys ; working models of a kind used for recreational purposes. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
| 98.01 |
Buttons and button moulds, studs, cuff-links and press-fasteners, including snap-fasteners and press-studs, blanks and parts of such articles. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
| Ex. 98.08 |
Typewriter and similar ribbons whether or not on spools. |
|
Working processing or assembly in which the value of the imported materials and parts does not exceed 50% of the value of the finished product. |
| Ex. 98.15 |
Portable vacuum flasks for containing food or drink. |
Manufacture from materials of 70.12. |
|
|
|
|
|
|
|
SECOND SCHEDULE.
|
|
|
|
|
|
| Tariff Heading Number or Chapter Number |
Finished product |
Working or processing amounting to manufacture in a Scheduled Country |
| (1) |
(2) |
(3) |
| Ex. 40.07 |
Vulcanized rubber thread and cord, textile covered. |
Manufacture from rubber thread or cord. |
| Ex. 71.05 |
Silver, including silver gilt and platinum-plated silver, semi-manufactured, other than for use for scientific purposes. |
Rolling, drawing, beating or grinding of unwrought silver and silver alloys. |
| Ex. 71.06 |
Rolled silver, semi-manufactured. |
Rolling, drawing, beating or grinding of unworked rolled silver. |
| Ex. 71.07 |
Gold, including platinum-plated gold, semi-manufactured, other than for use for scientific purposes. |
Rolling, drawing, beating or grinding of unwrought gold, including platinum-plated gold. |
| Ex. 71.08 |
Rolled gold on base metal or silver, semi-manufactured. |
Rolling, drawing, beating or grinding of unworked rolled gold on base metal or silver. |
| Ex. 71.09 |
Platinum and other metals of the platinum group, semi-manufactured, other than for use for scientific purposes. |
Rolling, drawing, beating or grinding of unwrought platinum and other metals of the platinum group. |
| Ex. 71.10 |
Rolled platinum or other platinum group metals, on base metal or precious metal, semi-manufactured. |
Rolling, drawing, beating or grinding of unworked rolled platinum or other platinum group metals on base metal or precious metal. |
| Chapter 84 |
Boilers, machinery and mechanical appliances ; and parts thereof. |
 |
Incorporation of imported materials and parts falling within the same tariff heading as the exported product provided that |
| Chapter 85 |
Electrical machinery and equipment ; and parts thereof. |
(a) the value of such materials and parts does not exceed 5 per cent. of the value of the exported product and
|
| Chapters 90--92 |
Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; clocks and watches, musical instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; and parts thereof. |
(b) the value of the imported materials and parts which do not fall within the same tariff heading as the exported product does not exceed the proportion specified in respect of the relevant exported product in Column 4 of the First Schedule, and any other conditions specified in that Schedule are fulfilled.
|
| Ex. 95.01 |
Rosaries and assemblies of beads for rosaries, of tortoise-shell. |
Manufacture from worked tortoise-shell. |
| Ex. 95.02 |
Rosaries and assemblies of beads for rosaries, of mother of pearl. |
Manufacture from worked mother of pearl. |
| Ex. 95.03 |
Rosaries and assemblies of beads for rosaries, of ivory. |
Manufacture from worked ivory. |
| Ex. 95.04 |
Rosaries and assemblies of beads for rosaries, of bone (excluding whalebone). |
Manufacture from worked bone (excluding whalebone). |
| Ex. 95.05 |
Rosaries and assemblies of beads for rosaries, of horn, coral (natural or agglomerated) or other animal carving material. |
Manufacture from worked horn, coral (natural or agglomerated) or other animal carving material. |
| Ex. 95.06 |
Rosaries and assemblies of beads for rosaries, of vegetable carving material (for example, corozo). |
Manufacture from worked vegetable carving material (for example, corozo). |
| Ex. 95.07 |
Rosaries and assemblies of beads for rosaries, of worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum. |
Manufacture from worked jet (and mineral substitutes for jet) amber, meerschaum, agglomerated amber and agglomerated meerschaum. |
|
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GIVEN under my Official Seal, this 25th day of February, 1972.
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PATRICK J. LALOR,
|
|
|
Minister for Industry and Commerce.
|
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EXPLANATORY NOTE.
|
|
|
The effect of these regulations is to prescribe the origin conditions which manufactured goods imported from certain developing countries must satisfy in order to qualify for admission to Ireland at the reduced rates of duty provided for in the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971.
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