Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

Statutory Instrument No.220/1972
Date10 October 1972

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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

2. This Order shall come into operation on the 1st day of January, 1973.

3.—(1) In this Order—

"the Annex" means the Annex to the Schedule to this Order;

"the Schedule" means the Schedule to this Order;

"the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands;

an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :—

Abbreviation or Symbol

Meaning

C

Centigrade

F

Fahrenheit

cg

centigramme(s)

cm

centimetre(s)

cc or cm3

cubic centimetre(s)

f.o.b.

free on board

g

gram(s)

kg

kilogram(s)

l

litre(s)

m

metre

m2

square metre(s)

mg

milligram(s)

mm

millimetre(s)

mm2

square millimetre(s)

doz.

dozen

ft.

foot or feet

gal.(s)

gallon(s)

lb.(s)

pound(s)

oz.(s)

ounce(s)

sq.

square

yd.(s)

yard(s)

st.

stone

cwt.(s)

hundredweight(s)

lin.

linear

pr.(s)

pair(s)

sp.p.

special plures

h.p.

horse power. Where "h.p." is used unqualified it means the horse power of 33,000 lbs./ft. per minute (1 h.p. = 746 watts = 1·014 metric h.p.)

pt.(s)

pint(s)

No.(s)

Number(s)

EURATOM

European Atomic Energy Community

&

and

cu.

cubic

E.C.S.C.

European Coal and Steel Community

cps.

cycles per second

H.T.

high tension, nominally pressures of 1,000 v and up

K

potassium

Abbreviation or Symbol

Meaning

KOH

potassium hydroxide (caustic potash)

K2O

potassium oxide

NaOH

sodium hydroxide (caustic soda)

P

phosphorus

P2O4

phosphorus pentoxide (phosphoric anhydride)

kw

kilowatts

metric h.p.

metric horse power—75 kg/m per minute (1 metric h.p. = 735 watts = 0·985 h.p.)

metric ton (tonne)

1,000 kg

Pb

lead

r.p.m.

revolutions per minute

v

volts

%

per cent

short standard

7,200

g/m

gram(s) per metre

g/m2

gram(s) per square metre

m/kg

metre(s) per kilogram

mg/m

milligram(s) per metre

g/l

gram(s) per litre

kg/m2

kilogram(s) per square metre

U.A.

unit of account

(2) References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.

(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.—(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.

(3) Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff code number that, in each particular case, produces the greatest amount of duty.

5. (a) Where a rate (in this Order referred to as the full rate) is stated in the fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated.

(b) Subject to subparagraphs (c), (d) and (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the preferential rate), including a rate stated to be nil, is stated in the sixth column of the Schedule that is less than the full rate in relation to those goods, the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (a) of this paragraph with the substitution of "the area ofapplication of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(c) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth 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 special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners—

(i) to have been grown, produced, or manufactured in Canada or

(ii) in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa.

(d) Subject to subparagraph (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth 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 United Kingdom 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, the United Kingdom.

(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 consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966.

(f) Where a percentage is stated in the fifth, sixth, seventh, eighth or ninth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods.

(g) Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

(h) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff code number shall apply and have effect in relation to that duty, and, where the following provision, namely, "Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on...

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