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S.I. No. 341/1973 -- Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.

S.I. No. 341/1973 -- Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973. 1973 341

S.I. No. 341/1973:

IMPOSITION OF DUTIES (No. 212) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.

IMPOSITION OF DUTIES (No. 212) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.

2. This order shall come into operation on the 1st day of January, 1974.

3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4. In this Order:

"Article 2" means Article 2 of either of the following Agreements, namely, the Agreement between the European Economic Community and the Arab Republic of Egypt signed at Brussels on the 18th day of December, 1972, or the Agreement between the European Economic Community and the Republic of Finland signed at Brussels on the 5th day of October, 1973;

"the Protocol" means the Protocol laying down certain provisions relating to the Agreement between the European Economic Community and the Arab Republic of Egypt signed at Brussels on the 19th day of December, 1972;

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

"the Order of 1972" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ).

5. Section 4 (3) of the Finance Act, 1962 (No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2 and the Protocol apply, as if, for the rates of £1.020 and £0.758 specified therein, there were substituted the rates of £0.994 and £0.737, respectively.

6. Section 36 of the Finance Act, 1969 (No. 21 of 1969), as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 of the Agreement between the European Economic Community and the Republic of Finland applies, as if--

( a ) for the rate of £0.2117 specified in subsection (2) there were substituted a rate of £0.2075, and

( b ) for the rate of £0.1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0.1773.

7. The Order of 1972 is hereby amended by--

( a ) the insertion in the first and second columns of the table at paragraph 3 (1) of that Order of the following: "hl/hectolitre",

( b ) the substitution for the material at paragraph 5 (e) of that Order of the following--

"( e ) where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, Northern Ireland.",

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

( d ) the deletion of the Annex to the Schedule.

SCHEDULE

Tariff Code No United Kingdom Rate Northern Ireland Rate Tariff Code No United Kingdom Rate Northern Ireland Rate
(1) (2) (3) (1) (2) (3)
6201-218 6% 5% 7310-272 8% or £6·40 8% or £6·40
per ton per ton
6201-282 6% 5% 7311-012 8% or £6·40 8% or £6·40
per ton per ton
7310-014 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-020 per ton per ton
7310-026 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-032 per ton per ton
7310-034 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-060 per ton per ton
7310-042 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-064 per ton per ton
7310-086 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-076 per ton per ton
7310-116 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-114 per ton per ton
7310-124 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-126 per ton per ton
7310-136 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-142 per ton per ton
7310-144 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-146 per ton per ton
7310-152 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-154 per ton per ton
7310-168 8% or £6·40 8% or £6·40 6% or £6·40 8% or £6·40
per ton per ton 7311-162 per ton per ton
7310-176 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-164 per ton per ton
7310-184 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-168 per ton per ton
7310 216 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-236 per ton per ton
7310-228 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-244 per ton per ton
7310-236 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-256 per ton per ton
7310-244 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-272 per ton per ton
7310-256 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-280 per ton per ton
7310-264 8% or £6·40 8% or £6·40 8% or £6·40 8% or £6·40
per ton per ton 7311-312 per ton per ton
7311-328 8% or £6·40 8% or £6·40 8202-524 12% + £0·072 10% + £0·06
per ton per ton each each
7311-336 8% or £6·40 8% or £6·40 8202-532 12% + £0·072 10% + £0·06
per ton per ton each each
7311-348 8% or £6·40 8% or £6·40 8202-572 12% or £0·004 10% or £0·0034
per ton per ton each each
7320-023 8% 6·4% 8202-588 12% + £0·072 each 10% + £0·06 each
7321-225 12·8% 12·8%
7321-257 10·7% 10·7% 8202-618 12% + £0·072 each 10% + £0·06 each
7321-265 6·4% 6·4% 8202-634 12% + £0·072 each 10% + £0·06 each
7321-273 16% 16%
7321-277 10·7% 10·7% 8202-642 12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder. 10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder.
7338-230 7·7% 5·7% 8203-014 9% + £0·009 each 8% + £0·0075 each
7338-250 7·7% 5·7%
7615-415 12% 9% 8415-035 11% 8%
7615-455 12% 9% 8415-043 11% 8%
8202-316 12% + £0·072 10% + £0·06 8415-047 11% 8%
each each 8415-051 11% 8%
8202-348 12% or £0·004 each 10% or £0·0034 each 8415-055 11% 8%
8202-364 12% + £0·072 each 10% + £0·06 each 8415-063 11% 8%
8415-075 11% 8%
8202-421 12% + £0·072 each 10% + £0·06 each 8415-077 11% 8%
8202-445 12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder 10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder

8415-089

8424-516

8424-620

8425-338

11%

6%

6%

6%

8%

5%

5%

5%

8202-453 12% + £0·072 each 10% + £0·06 each 8425-362 6% 5%
8202-461 12% + £0·072 each 10% + £0·06 each 8425-426 6% 5%
8440-231 8% 6%
8202-477 12% + £0·072 for each 24 feet of such length and a sum in proportion for any remainder 10% + £0·06 for each 24 feet of such length and a sum in proportion for any remainder

8440-235

8440-243

8440-255

8%

8%

8%

6%

6%

6%

8512-321 11% 11% 8512-456 8% 8%
8512-373 8% 8% 8512-464 8% 8%
8512-377 8% 8% 8512-476 8% 8%
8512-484 8% 8%
8512-424 8% 8% 8512-515 8% 8%

GIVEN under the Official Seal of the Government, this 18th day of December, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the rates of Customs duty to be applied to certain goods of United Kingdom and Northern Ireland origin and defines the origin requirements for certain Northern Ireland goods. This Order also provides for the removal of certain minor protective elements in the Customs duties on spirits in recognised medical preparations from Egypt and Finland and on hydrocarbon oils imported from Finland and for the revocation of the Irish generalised scheme of tariff preferences as applied to certain developing countries.



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URL: http://www.bailii.org/ie/legis/num_reg/1973/0341.html