GENERAL AGREEMENT ON TARIFFS AND TRADE RESTRICTED L/3701 18 July 1972 Limited Distribution Original: English GENERALIZED SYSTEM OF PREFERENCES Notification by Ireland With reference to the Decision of the CONTRACTING PARTIES of 25 June 1971, concerning the granting of preferential tariff treatment to imports from developing countries, the delegation of Ireland has notified that the Government of Ireland introduced its scheme of tariff preferences with effect from 1 January 1972. The appropriate legislative instrument, the Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 is reproduced in the Annex. The effect of this Order is to reduce the customs duty on certain industrial products originating in and consigned from the countries specified therein by 33 1/3 per cent below the full rate. The Origin of Manufactured Goods (Developing Countries) Regulations, 1972, which sets out the rules of origin to be applied where admission is claimed under the scheme is also annexed.
Transcript
GENERAL AGREEMENT ONTARIFFS AND TRADE
RESTRICTEDL/370118 July 1972Limited Distribution
Original: English
GENERALIZED SYSTEM OF PREFERENCES
Notification by Ireland
With reference to the Decision of the CONTRACTING PARTIES of 25 June 1971,concerning the granting of preferential tariff treatment to imports from developingcountries, the delegation of Ireland has notified that the Government of Irelandintroduced its scheme of tariff preferences with effect from 1 January 1972.
The appropriate legislative instrument, the Imposition of Duties (No. 195)(Customs Duties and Form of Customs Tariff) Order, 1971 is reproduced in the Annex.The effect of this Order is to reduce the customs duty on certain industrial productsoriginating in and consigned from the countries specified therein by 33 1/3 per centbelow the full rate.
The Origin of Manufactured Goods (Developing Countries) Regulations, 1972, whichsets out the rules of origin to be applied where admission is claimed under thescheme is also annexed.
L/3701Page 2
ANNEX
S.I. No. 349 of 1971Imposition of Duties (No. 195) (Customs Duties and
Form of Customs Tariff) Order, 1971
The Government, in exercise of the powers conferred on them by section 1 ofthe Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the FinanceAct, 1962 (No. 15 of 1962), hereby order as follows:
1. This Order may be cited as the Imposition of Duties (No. 195) (CustomsDuties and Form of Customs Tariff) Order, 1971.
2. This Order shall come into operation on the 1st day of January 1972.
3. In this Order "the Principal Order" means the Imposition of Duties(No. 159)(Customs Duties and Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966).
4. (1) Notwithstanding paragraph 5(a) of the Principal Order but subject toparagraph 5 of this Order, there shall be charged, levied and paid on the importa-tion of gods which are mentioned in the firstcolumn of the Schedule to thePrincipal Order and are shown to the satisfaction of' the Revenue Commisioners tohave been produced or manufacturedin and consignedfroma country or territoryspecified in the First Schedule to this Order a duty. of customs at a rate equalto two thirds of the full rate.
(2) In calculating the reduced rate of duty payable under this paragraph -
(a) in a case where the full rate is expressed as a percentage, anydigit to the right of the first digit after a decimal point shall bedisregarded, and
(b) in any other case, any digit to the right of the second digitafter a decimal point shall be disregarded.
(3) In this paragraph "the full rate" has the meaning assigned to it by thePrincipal Order.
5. (1) Paragraph 4 of this Order shall not apply to
(a) goods mentioned in Chapters 1 to 24, 55, 60, 61 and 87 of theSchedule to the Principal Order,
(b) goods mentioned in the Schedule to the Principal Order at a tariffheading number specified in column (2) of the Second schedule to thisOrder opposite the mention in column (1) of that Schedule of the generalsubject matter of that tariff heading number.
L/3701Page 3
(2) The particulars stated in column (1) of the Second Schedule to thisOrder are inserted solely to facilitate reference to and identification of atariff heading number specified in column (2) of that Schedule and, accordingly,nothing in the said column (1) shall affect the construction or limit or controlthe operation of this paragraph or the Principal Order.
L/3701Page 4
FIRST SCHEDULE Paragraph 4
Afars and Issas (Territory of the)Afghanistan
AlgeriaAngola (including Cabinda)ArgentinaBahamasBabrainBarbadosBermudaBoliviaBotswanaBrazilBritish HondurasBritish Indian Ocean Territory (Chagos Archipelago, Des Roches)British Oceania (Territories under the jurisdiction of the Western Pacific High
Commission)1BruneiBurmaBurundiCambodiaCameroonGape Verde IslandsCayman Islands and DependenciesCentral African RepublicCeylonChadChileColombiaComoro ArchipelagoCongo (People's Republic of the)Cook IslandsCosta RicaCyprusDahomeyDominican RepublicEcuadorEl SalvadorEquatorial guineaEthiopiaFalklandIslands (Malvinas) and DependenciesFrench PolynesiaFrench Southern and Antarctic Territories
1Gilbertt and Ellice Islands, British Solomon Islands, New HebridesCondominium, Canton, Enderbury and Pitcairn Islands
L/3701Page 5
GabonGambiaGhanaGibraltarGuatemalaGuineaGuyanaHaitiHondurasHong KongIndiaIndonesiaIranIraqIvory CoastJamaicaJordanKenyaKorea (South)KuwaitLaosLebanonLesothoLiberiaLibyaMacaoMadagascarMalawiMalaysiaMaldivesMaliMauritaniaMauritiusMexicoMoroccoMozambiqueNetherlands AntillesNepalNew Caledonia and DependenciesNew Guinea (Australian) and PapuaNgwaneNicaraguaNigerNigeriaPacific Islands administered by the United States of America or under United
Statestrusteeship1
1The Pacific Islands administered by the United states of America include:Guam, American Samoa including Swain's Island, Midway Islands, Johnston and SandIslands, Wake Island and the Trust Territory of the Pacific Islands; theCaroline, Mariana and Marshall Islands.
L/3701Page 6
PakistanPanamaParaguayPapua (see Australian New Guinea)Persian Gulf States: Abu Dhabi
DubaiRas al KhaimabFujairahAjmanSharjahUmm al Quaiwan
PeruPhilippinesPortuguese GuineaPortuguese TimorQatarRwandaSt. Helena (including Ascension, Gough Island, and Tristan da Cunha)Saint-Pierre and MiquelonSao Tomé and PrincipeSaudi ArabiaSenegalSeychelles (including Amirantes)Sierra LeoneSingaporeSomaliaSouthern YemenSpanish North Africa: Sahara (Rio de Oro)
Saghiet - el-HamraSudan
SyriaTerritories for which New Zealand is responsible (Niuwe Islands, Tokelau Islands)Thiland.TogoTrinidad and TobagoTunisiaTurks and Caicos IslandsUgandaUnited Arab RepublicUnited Republic of TanzaniaUpper VoltaUruguayVenezuelaViet-Nam (South)Virgin Islands of the United States (St. Croix, St. Thomas, St. John, etc.)
L/3701Page 7
Wallis and Futuna IslandsWest Indies1YemenYugoslaviaZaire (Republic of)Zambia
leeward Islands, Antigua, Montserrat, St. Kitts-Nevis-Anguilla, BritishVirgin Islands, Windward Islands, Dominica, Grenada, St. Lucia, St. Vincent
Rubber tyres, tubes and tyre flapsLeatherWoven fabrics of silk, waste silkor noil silk
Yarn of man-made fibres (continuous)Woven fabrics of man-made fibres
(continuous)Metallized yarns
Woollen and worsted yarns
Woven fabric of sheep's or lambs'wool or of fine animal hairYarns of flax or ramieWoven fabrics of flax or of ramieYarns of man-made fibresWoven fabrics of man-made fibres
(discontinuous or waste)Flock, engine cleaning waste androvings containing wool or hair, ofjuteYarns of juteWoven fabrics of juteFloor coverings, other than cutpilecarpets, containing more than75 per cent by weight of juteWoven pile fabrics and chenillefabrics
Pragraph 5(1)
(2)
Tariff heading number
31.03(B) and 31.05(0)35.02(A)36.0639.01(B), 39.02(B), 39.03(3)(2),39.04(A), 39.05(A), 39.06(A) ,39.07(S) and 48.21(E)40.1141.02 and 41.03
50.0951.01
51.0452.0153.06
53.11
54.0354.0556.05
and 50.10
and 53.07
and 54.04
and 56.06(A)
56.07
57.0357.0657.10
58.02(B)(1)(a) and 58.02(B)(2 (a)
58.04
L/3701Page 9
General subjectmatter Tariff heading number
Narrow woven fabrics exceeding 1½ ozs.in weight per square yard and con-staining more than 75 per cent yweight of jute
Felt and;articles of felt, of jute
Twine, cordage, ropes and cables,plaited or notCertain coated or treated fabricsElastic fabrics and trimmings con-sisting of textile materials combinedwith rubber threads
Wicks, of woven, plaited or knittedtextile materials, for lamps, stoves,lighters, candles and the like;tubular knitted gas-mantle fabricand incandescent gas mantles
Transmission, conveyor or elevatorbelts or belting, of textilematerials, whether or notstrengthened with metal or othermaterialTextile fabrics and textile articles,of a kind commonly used in machineryor plantOther made-up textiles - blankets,bed linen, towels, etc., sacksand bagsFootwearSprings (laminated) and leavesthereof, for vehiclesSparking plugs and parts thereof,of metalCertain electric filament la1psMattress supports and certain otherarticles of bedding or similarfurnishing
(This note is not part of the instrument and does not purport to be a legalinterpretation.)
The effect of this Order is to reduce the customs duty on certain industrialproducts originating in and consigned from the countries specified therein by33 1/3 per cent below the full rates.
(Prl. 2176)
Published by the Stationery Office, Dublin. Price 5p.
L/3701Page, 12
S.I.No. 62 of 1972
Origin of Manufactured Goods (Developing Countries)Regulations. 1972
I, Patrick Lalor, Minister for Industry and Commerce, in exercise of thepowers conferred on me by section 4 of the Imports (Miscellaneous Provisions)Act, 1966 (No. 23 of 1966), hereby make the following Regulations:
1. These Regulations may be cited as the Origin of Manufactured Goods (DevelopingCountries) Regulations, 172.
2. These Regulations shall come into operation on 1 March 1972.
3. In these Regulations:
"ex-factory value", in relation to goods or products, means:
(a) in case the goods are sold in the open market for delivery to thebuyer at the place of..production.,or manufacture, the price paidfor the goods or products, or
(b) in any other case, the price that, in the opinion of the RevenueCommissioners, the goods or products would fetch if they were sosold;
"originating", in relation to materials, parts, products or substances used ina scheduled country, means materials, parts, products or substances which, ifimported into the State, would, by virtue of these Regulations, be treated forthe purposes of the Imposition of Duties (No. 195) (Customs Duties and Form ofCustoms Tariff) Order, 1971 (S.I. No. 349 of 1971), as goods manufactured inthat country;
"the Principal Orderf means the Imposition of Duties (No. 159) (Customs Dutiesand Form of Customs Tariff) Order, 1966 (S.I. No. 132 of 1966),
scheduledd country" means any country or territory specified in the First Scheduleto the imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff)Order, 1971.
4. In order that on importation goods of a kind to which paragraph 4 of theImposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order,1971, applies may ba treated, for the purposes of that Order, as goods manufacturedin a scheduled country, the goods:
(a) shall be worked or processed in the scheduled country, and
(b) shall be consigned to the State from the scheduled country.
L/3701Page 13
5. Goods shall be deemed, for the purposes of these Regulations, to havebeen worked or processed in a scheduled country if, but only if:
(a) work or a process was carried out on or in relation to the goodswholly in the scheduled country without the use of any materialsor parts imported into the country,
(b) in the case of goods other than goods of a kind mentioned in theSchedule to the Principal Order at any tariff heading number orChapter number specified in column (1) of the First or SecondSchedule to this Order and of a description mentioned in column (2)of the said First or Second Schadule at that tariff heading numberor Chapter number, work or a process was carried out on or inrelation to the goods wholly in the scheduled country thatresulted in the goods becoming classified under a tariff headingnumber other than any of those under which any materials or partsthat are comprised in the goods and were imported into the scheduledcountry were classified at tho time of such importation,
(c) in the case of goods of a kind mentioned in the Schedule to thePrincipal Order at any tariff heading number mentioned in column (7)of the First Schedule to this Order and of a description mentionedin column (2) of the said First Schedule at that tariff headingnumber:
(i) work or a process of a kind specified in column (4) of thatSchedule at that tariff heading number, or
(ii) if no work or process is specified in the said column (4) atthat& tariff heading number, any work or process (other than,in the case of goods containing materials or parts Sportedinto the scheduled country, any work or process specified incolumn (3) of the said First Schedule at that tariff headingnumber),
was carried out on or in relation to the goods wholly in the scheduledcountry and resulted in the goods becoming classified under a tariffheading number other than any of those under which any materials andparts that are comprised in the goods and were imported into thescheduled country wore classified at the time of such importation,
(d) in the case of goods of a kind mentioned in the Schedule to thePrincipal Order at any tariff heading number or Chapter numbermentioned in column (1) of the Second Schedule to this Order and ofa description mentionlcd in column (2) of the said Second Schedule atthat tariff heading number or Chapter number, work or a process ofa kind specified in column (3) of the said Second Schedule at thattariff heading number or Chapter number was carried out on or inrelation to the goods in the scheduled country,
L/3701Page 14
(e) the goods are used articles collected in the scheduled country andfit only for the recovery of raw materials, or
(f) the goods are waste or scrap resulting from manufacturing operationscarried out in the scheduled country.
6. Notwithstanding anything in sub-paragraphs (b) and (e) of paragraph 5 ofthese Regulations, goods shall not be deemed, by reason only of the carryingout on the goods in a scheduled country of any one or more of the followingopertions, to have been worked or processed for the purposes of theseRegulations in- the scheduled country:
(a) operations interided to ensure the preservation of merchandise in goodcondition diung transit or storage (including ventilation,spreading out, drying, chilling, placing in brine, in sulphurwater or in other solutions, removal of damaged parts, andlike operations),
(b) simple operations consisting of removal of dust, sifting orscreening, sorting, classifying, matching (including the makingup off sets of articles), washing, painting, cutting up,
(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,
(d) affixing marks, labels, or other distinctive signs to goods ortheir containers,
(e) mixing of goods, whether or not of different kinds, where oneor more components of the mixture are not treated as goodsproduced or manufactured in a scheduled country,
(M) assembly of parts of articles to constitute a complete article, and
(g) a combination of two or more operations specified in sub-paragraphs (a)to (i) of this paragraph,
(h) slaughter of animals.
7. In the Scheduleto these Regulations:
(a) references to the value of imported materials or parts shall beconstrued:
(i) in the case of .materials or parts whose importation intothe scheduled country from which they were exported to theState can be shown to the satisfaction of the RevenueCommissioners, their value at the time of such importationfor customs purposes,
L/3701Page 15
(ii) in the case of other materials or parts, the price at whichtheir first purchase that can be shown to the satisfactionof the Revenue Commissioners to have taken place in thescheduled country in which they were worked or processed wasmade, and
(b) references to the value of the finished product shall be construedas references to the ex-factory value of the product. less any taxesimposed on the product in the scheduled country where the workingor processing of the product took place and refunded or refundableon exportation fro:: that country.
8. (1) For the purposes of these Regulations, goods shall be deemed to begoods consigned to the State from a scheduled country if, but only if, theyare:
(a) goods which were transported to the State from the scheduledcountry without passing through the territory of another country;
(b) goods whose transport to the State from the scheduled countryinvolved transit through the territory of one or more countriesother than The scheduled country, with or without transhipmentor temporary storage in such countries; provided that the transitin question was justified for geographical reasons or by consider-ations related exclusively to transport requirements and that thegoods remained under the control of the customs authorities of thecountry of transit or storage, did not enter into trade orconsumption there, and did not there undergo any operation otherthan unloading and reloading or any operation required to keepthem in good condition; or
(c) goods which were sent from the scheduled country for exhibitionin another country and which were sold after the exhibition forimportation into the State, provided that it is shown to thesatisfaction of the Revenue Commissioners that:
(i) the exporter despatched the goods to the country in whichthe exhibition was held and exhibited them there,
.(ii) the exporter sold the goods or transferred them to aconsignee in the State,
(iii) the goods were dispatched to the State during the exhibitionor immediately thereafter in the state in which they weresent for exhibition,
(iv) the goods were not used from the time they were despatchedfor exhibition for any other purpose than demonstration atthe exhibition, and
L/3701Page 16
(v) the goods remained under the control of the customs authoritiesof the country in which the exhibition took place while thegoods were in the exhibition.
(2) In this paragraph "exhibition" means a trade, industrial, agriculturalor crafts exhibition, fair or similar show or display. which is not organizedfor private purposes in shops or business premises with a view to the sale offoreign goods.
9. (1) For the purposes of these Regulations, materials and parts shall bedeemed to have been imported into a scheduled country unless they are shownto the satisfaction of the Revenue Commissioners not to have been so imported.
(2) References in the Schedules to these Regulations to Chapters andreferences to Chapters of the Schedule to the Principal Order and referencesin these Regulations to tariff heading numbers are references to tariff headingnumbers in the Schedule to the Principal-Order.
(3) In the Schedules to these Regulations "ex" in relation to a tariffheading number or Chapter number means that the goods specified in the Schedulesto which the tariff heading number or-.Chapter number, as the case may be, refersform part only of the goods comprised in that tariff heading number or Chapternumber, as the case may-be.
10. The value of originating materials or parts that are used in a scheduledcountry in the production or manufacture of any goods imported into the Statefrom that country shall be deemed, for the purposes of these Regulations, tobe an amount equal to the price at which their first purchase in that countrywas made less an amount equal to the value of any 'materials or parts importedinto that country and used in the production or manufacture of the first-mentioned materials or parts, or, if the price aforesaid cannot be shown tothe satisfaction of the Revenue Commissioners, such amount as the RovenueCommissioners may determine:
Provided that if any originating materials and parts are employed in theprocessing in that country of materials or parts that are imported into thatcountry and are used in the production or manufacture in that country of thegoods aforesaid, an amount equal to the price at which the first purchase inthat country of the materials or parts so employed was made, or, if the priceaforesaid cannot be shown to the satisfaction of the Revenue Commissioners,such amount as the Revenue Commissioners may determine, shall be added to theamount as determined aforesaid.
FIRST SCHEDULE
finished Product
(2)
Medicamentspredicaments)
(including veterinary
Wadding, gauze, bandages and similararticles (for example, dressings,adhesive plasters, poultices), im-pregnated or coated with pharma-ceutical substances or put up inretail packings for medical orsurgical purposes other than goodsspecified in Note 3 to this Chapter
Other fertilizers; goods of thepresent Chapter in tablets, lozengesand similar prepared forms or inpackings of a gross weight notexceeding ten kilogrammes, but ex-cluding goods described in headingNo. 31.03 (B) in tablets, lozengesand similar prepared forms or inpackings of a gross weight not ex-ceeding ten kilogrammes
Glazier's putty; grafting putty:painters' fillings; non-refractorysurfacing preparations; stopping,sealing and similar mastics,including resin mastics and cements
Inks other than printing inks
Aqueous distillates and aqueoussolutions of essential oils,including such products suitablefor medicinal uses
Soap; organic surface-activeproducts and preparations for useas soap, in the form of bars, cakesor moulded pieces or shapes whetheror not combined with soap
- Working or processing ofimported materials or partsnot amounting to manufacture
in a Scheduled Country(3)
Manufacture from activeingredients. (ActiveZtgredients means anyingredients which formpart of the exportedproduct and in respectof which any therapeuticor prophylactic claim ismade by the producer orexporter)
Manufacture from materialsfalling in 32.09
Manufacture from materialsfalling in 32.09
Manufacture from materialsfalling in 33.01
Manufacture from materialsfalling in 34.02 or 34.05
Working or processingamounting to manufac.tune in a Scheduled
film in rolls, sensitized,unexposed, perforated or not
Disinfectants, insecticides,fungicides, weed-killers, anti-sprouting products., rat poisonsand similar products, put up informs or packings for sale byretail or as preparations orarticles (for example, sulphur-treated bands, wicks and candles,fly-papers)
Charges for fire-extinguishers
Metallic naphthenates, includingsuch naphthenates prepared foruse by the addition of excipientsdiluents or solvents; foundrycore binders with a basis ofstarch or dextrin; deodorantsand air fresheners wholly orpartly of naphthalene orparadichlorobenzene in solidform other than in flake, powderor granular form
Articles of materials of thekinds described in headings
Nos. 39.01 to 39.06, excludingartificial sausage casings
Paper and paperboard, ruled,lined or squared, but nototherwise printed, in rollsor sheets
Manufacture from materialsfalling in 34.01 or 34.05
Manufacture frompreparations and
combustibleproducts
Manufacture from materialsfalling in 37.01
Manufacture from materialsfalling in chapter 39
Making up from furskins.in plates, crosses andsimilar forms (ex 43.02)
Manufacture in which thevalue of the importedmaterials does not exceed50% of the value of thefinished product
Manufacture in which thevalue of the importedmaterials does not exceed50% of the value of thefinished product
Manufacture in which thevalue of the importedmaterials does not exceed50% of the value of thefinished product
Manufacture from boardsnot cut to size
Manufacture from paperpulp
3701Page 18
34.02
ex 36.o8
37.02
38.11
ex 38.17
ex 38.19
ex 39.07
44.21I
48.06
L/3701Page 19
(1) (2) (3) (4)Paper and paperboard impregnated,coated, surfacd-coloured, surface-decorated or printed (not beingmerely ruled, lined or squared andnot constituting printed matterwithin Chapter 49), in rolls orsheetsWriting blocks, envelopes, lettercards, plain postcards, correspon-dence cards; boxes pouches, walletsand writing compendiums, of paper or-paperboard, containing only anassortment of paper stationeryOther paper and paperboard cut tosize or shapeBoxes, bags and other packingcontainers, of paper and paper-board
Picture postcards, Christmas andother picture greeting cards,printed by any process, with orwithout trimmingsCalendars of any kind, or paperor paperboard, including calendarblocks.Silk yarn, other than yarn of noilor other waste silk, not put upfor retail sale
spun from silk waste othernoil, not put up for retail
Yarn spun from noil silk, -notput up for retail sale
Manufacture frommaterials fallingin 49.11
Manufacture frommaterials fallingin 49.11
Manufacture from paper pulp
Manufacture in which the value ofthe imported materials does notexceed 50% of the value of thefinished product
Manufacture from paper pulp
Manufacture in which the value ofthe imported materials does notexceed 50% of the value of thefinished product
Manufacture from natural textilefibres or their waste not cardedor combed falling within
50.01 to 50.03.53.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not falling inChapters 50 to 57Manufacture from natural textilefibres or their waste not cardedor combed falling within
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not falling inChapters 50 to 57IManufacture from natural textilefibres or their waste not cardedor combed falling within
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not falling inChapters 50 to 57.
48.07
48.15
48.16
49.09
49.10
50.04
50.05
50.06
Yarnthansale
(1)(2) (3) (4)
Fishing line of man-made fibrematerials put up for retail sale
Yarn of fine animal hair (cardedor combed), not put up for retailsale
Yarn of horsehair or of othercomuse animal hair, not put upfor retail sale
Yarn of sheep's or lamb's wool,-of horsehair or of other animalhair (fine or coarse), put upfor retail sale
Woven fabrics of coarse animalhair other than horsehair
Manufacture from naturaltextile fibres or their wastenot carded or combed. fallingwithin
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not fallingin Chapters 50 to 57
Manufacture from naturaltextile fibres or their wastenot carded or combed fallingwithin
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not fallingin Chapters 50 to 57
Manufacture from naturaltextile fibres or their wastenot carded or combed fallingwithin
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials not fallingin Chapters 50 to 57
Manufacture from naturaltextile fibres or their wastenot carded or combed fallingwithin
50.01 to 50.0353.01 to 53.0454.01, 54.0255.01 to 55.0357.01 to 57.04
or from materials not fallingin Chapters 50 to 57
Manufacture from naturaltextile fibres discon-tinuous man-made fibres ortheir waste falling within
50.01 to 50.0353.01 to 53.0554.01 to 54.C?55.01 to 55.04:56.01 to 56.0357.01 to 57.04
or from materials not fallingin Chapters 50 to 57
L/3701Page 20
ex 51.02
53. o8
53.09
53.12
L/3701Page 21
(1) (2) (3) (4)
Woven fabrics of horsehair
Man-made fibres (discontinuousor waste), carded, combed orotherwise prepared for spinning
Yarn of true hemp
Yarn of other vegetabletextile fibres
Manufacture from naturaltextile fibres discon.-tinuous man-made fibresor their waste fallingwithin
50.03 to 50.0353.01 to 53.0554.01 to 54.0255.01 to 55.o456.01 to 56.0357.01 to 57.04
or from materials notfalling in Chapters 50to 57
Manufacture from naturaltextile fibres or theirwaste not carded or combedfalling within
50.01, 50.0253.01 to 53.04;4.01,54.0255.01 to 55.0357.01 to 57.04
or from materials notfalling in Chapters 50to 57
Manufacture from naturaltextile fibres or theirwaste not carded orcombed falling within
50.01 to 50.0353.01 to 53.0454.01 to 54.0255.01 to 55.0357.01 to 57.04
or from materials notfalling in Chapters 50to 57
Manufacture from naturaltextile fibres or theirwaste not carded orcombed falling within
50.01 to 50.0353.01 to 53.0454.01,54.0255.01 to 55.0357.01 to 57.04
or from materials notfalling in Chapters 50to 57
53.13
56.o4
57.05
57.07
(1) (2) (3)
Wovanfabriesof trug hemp
Woven fabrics of other vegetabletextile fibres Table
Carpets, carpeting and rugabatted made.up or not)
Other carpets, carpeting,rugs,mats and matting "Kelem,"Schumacks" and Karamanie"rugsand the like (made up or not), butexcluding floor coverings, otherthan cutipile carets, containingmore than75 per cent by weightof jute
Narrow woven fabrics, and narrowfabrics (boldue) consisting of warpwithout weft, assembled by mean ofan adhesive, other than goods fallingwithin heading No. 58.06. and otherthan goods exceeding 4 2/2 ouncesin weight per squre yard andcontaining more than 75% by weightof jute
Manufacturefrom naturaltextile fibres disobb-tinuous man-made fibresor their waste falling
50.01 to 50.0353.01 to 53.0554,01 to 54.0255.01 to 55.0456.01 to 56.0357.01 to 37.04
or from materials notfalling in Chapters 50to 57Manufacture from maturaltextile fibres discon-tinuous man-made fibresor their waste fallingWithin
50.01 to 50.0353.01 to 53,0554.01, 54.0255.01 to 55.0456.01 to 56.0357.01 to 57.04
or from matter notfalling in Chapters 50to 57
(4)
Manufacture frommater-lals falling in
50.01 to 50.03, 51.0153.01 to 53.05, 54.0155.01 to 55.04, 56.01to 56.03, 57.01 to57,O4
or from materials notfalling in Chaptrs 50to 57
Manufacturefrommaterials falling in50.01 to 50.03, 51.0153.01 to 53.05, 54.0155.01 to 55.04, 56.01to 56.03 57:01 to57.04.
or from materLas notfelling in Chapters 50to 570
Manufacture from naturaltextile fibres discontin-uous man-made fibres ortheir waste fallingwithin
50.01 to 50.0353.01 to 53.0554:01 55.0
56.01 to56.0357.01 to 57.04
or from materials notfalling in Chapters 50to 57
L/370Page 22
57.11
ex 58.82
ex 58.05
L/3701Page 23
(1) - - (2) (3) (4)
Woven labels, not embroideredin the piece, in strips or cutto shape or size
Chenille yarn (including flockchenille yarn), gimped yarn(other than metallized yarn ofheading No. 52.01 and gimpedhorsehair yarn), braids andornamental trimmings in the.piece, tassel pompons, and thelike
and articles of wadding,flock and dust and mill
Felt and articles of felt,whether or not impregnatedor coated, of material otherthan jute
Bonded fibre fabrics, similarbonded yarn fabrics, andarticles of such fabrics,whether or not impregnatedor coated
Laces
Linoleum and materials preparedon a textile base in a similarmanner to linoleum, whether ornot cut to shape or of a kindused as floor coverings; floorcoverings consisting of a coatingapplied on a textile base, cutto shape or not
Manufacture from naturaltextile fibres discon-tinuous man-made fibresor their waste fallingwithin
50.01 to 50.03, 53.01to 53.05, 54.0155.01 to 55.04, 56.01to 56.03, 57.01 to57.04
or from materials notfalling in Chapters 50 to57Manufacture from naturaltextile fibres discon-tinuous man-made fibres ortheir waste falling within
50.01 to 50.0353.01 to 53.0554.01,55.01 to 55.0456.01 to 56.0357.01 to 57.04
or from materials notfalling in Chapters 50 to57Manufacture either fromnatural fibres or fromchemical-products or textilepulp
Manufacture either fromnatural fibres or fromchemical products or textilespulp
Manufacture either fromnatural fibres or fromchemical products ortextile pulp
Manufacture either fromnatural fibres or fromchemical products ortextile pulp
Manufacture from yarn orfrom textile fibres
ex 58.o6
58.07
59.01
ex 59.02
59.03
ex 59.06
59.10
Waddingtextileneps
L/3701Page 24
(1) (2) (3) (4)
Pelt hats and other felt headgearbeing headgear made from the felthoods and plateaux falling withinheading No. 65.01, whether or notlined or trimmed
Bats and other headgear (includinghair nets), knitted or crocheted, ormade up from lace, felt or othertextile fabric in the piece (butnot from strips), whether or notlined or trimmed
Umbrellas and sunshades (includingwalking-stick umbrellas, umbrellatents, and garden and similarumbrallas)
Cast, rolled, drawn or blown glass(including flashed or wired glass)in rectangles, surface ground orpolished, but not further worked
Cast, rolled, drawn or blown glass(including flashed or wired glass)cut to shape other than rectangularshape, or bent or otherwise worked,(for example, edge worked orengraved), whether or not surfaceground or polished; multiple walledinsulating glass; leaded lightsand the like
Safety glass consisting oftoughened or laminated glass,shaped or not
Glass mirrors unframed, framed or
backed, excluding mirrors suitablefor motor vehicles
Bars and rods (including wire rod),of iron or steel, hot-rolled,forged, extruded, cold-formed orcold-finished (including precisionmade); hollow mining drill steel
Angles, shapes and sections ofiron or steel, hot-rolled, forged,extruded, cold-formed or coldfinished; sheet piling of iron orsteel, whether or not drilled,punched or made from assembledelements
Manufacture frommaterials falling in70.04, 70.05
Manufacture frommaterials falling in70.04 to 70.06 inclusive
Manufacture frommaterials falling in70.04, to 70.07inclusive
Manufacture frommaterials falling in70.04 to 70.08inclusive
Manufacture 'frommaterials falling- in'73.07
Manufacture frommaterials falling in73,07 to 73.10, 73.12or 73.13
Manufacture from textilefibres
Manufacture from yarnfrom textile fibres
or
Manufacture in which thevalue of the importedmaterials does not exceed50% of the value of thefinished product
Manufacture in which thevalue of the importedmaterials does not exceed50% of the value of thefinished product
65.03
65.0-05
'66.ol
70.06
70.07
70.08
71.15
73.10
73,11
L/3701Page 25
(1) (2) (3) (4)
Hoop and strip, of iron or steelhot-rolled or cold-rolled
Sheets and plates, of iron orsteel, hot-rolled or cold-rolled
Iron or steel wire, not insulated,uncoated or coated with zinc
Rainwater pipes of iron (otherthan of cast iron) or steel
Unalloyed copper tubes and pipesof a wall thickness not exceeding1/8 inch and an internal diameternot exceeding 2 1/4 inches,excluding tubes and pipes workedotherwise than by bending
Tube and pipe fittings, (forexample, Joints, elbows, socketsand flanges), of copper
Copper cylinders suitable foruse in hot water systems inhouses, hotels, institutionsand other places primarilyresidential in character andshells for storage water heatersof a kind used in hot watercirculation systems
Knitted fabric suitable for themanufacture of pot scourers, ofcopper wire
Screws having a slotted head anda tapered thread, of copper
Cooking and heating apparatus ofa kind used for domestic purposes,not electrically operated, andparts thereof, of copper
Other articles ofused for domesticsanitary ware forand parts of suchware, of copper
a kind commonlypurposes,indoor use,articles and
Manufacture from materialsfalling in 73,07 to 73.09inclusive or in 73.13
Manufacture from materialsfalling in 73.07 to 73.09inclusive
Manufacture from materialsfalling in 73.10
Manufacture from mat-erials in 73.06 or 73.07or in 73.15 in the formsspecified in 73.06 and73.07Manufacture in whichthe value of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in which thevalue of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in which thevalue of the importedmaterials does notexceed 50% of the valuaof the finished product
Manufacture in whichthe value of theimported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in which thevalue of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in whichthe value cf the importedmaterials does not exceed50% of the value of thefinished product
Manufacture in whichthe value of theimported materials doesnot exceed 50% of thevalue of the finishedproduct
73.12
73.13
ex 73.14
ex 73.18
ex 74.07
74.08
ex 74.09
ex 74.11
ex 74.15
74.18
Other articles of copper
Other articles of nickel
Wrought bars, rods, angles,Shapes, and sections, of aluminium;aluminium wire of which no cross-sectional dimension exceeds 5 inches
Wrought plates, sheets and strip,of aluminium
Aluminium foil (whether or notembossed, cut to shape, perforated,coated, printed or backed withpaper or other reinforcingmaterial) of a thickness (excludingany backing) not exceeding 0.20millimetres
Tubes and pipes and blanks therefor,of aluminium; hol-low bars ofaluminium; of which no cross-sectional dimension exceeds 5 inches
Structures and parts of structures(for example, hangars and otherbuildings, bridges and bridgesections, towers, lattice masts,roofs, roofing, frameworks, doorand window frames, balustrades,pillars and columns) of aluminium;plates, rods, angles, shapes,sections, tubes and the like,prepared for use in structures,of aluminium
Reservoirs, tanks, vats and similarcontainers, for any material (otherthan compressed or liquefied gas) ofaluminium, of a capacity exceedingthree hundred litreswhether or notlined or heat-Insulated, but notfitted with mechanical or thermalequipment
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in whichvalue of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in whichthe value of the im-ported materials doesnot exceed 50 of thevalue of the finishedproduct
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in whichthe value of the impor-ted materials does notexceed 50% of the valueof the finished product
Manufacture in whichthe value of the impor-ted materials does notexceed 50% of the valueof the finished product,
L/3701Page 26
74.11.
75.06
76.02
76.03
76.04
76.06
76.08
76.09
(1) (2) (3) (4)
L/3701Page 27
(1) (2) (3)(4)
Casks, drums, cans, boxes andsimilar containers (includingrigid and collapsible tubularcontainers), of aluminium, ofa description commonly used forconveyance or packing of goods
Rxapanded metal, of aluminium,suitable for reinforcing purposes
Articles of a kind commonly usedfor domestic purposes, sanitaryware for indoor use, and partsof such articles and ware, ofaluminium.
Other articles of aluminium
Tubes and pipes and blankstherefor, of lead
Collapsibleof lead
tubular containers
Gutters, roof capping, skylightframes, and other fabricated
building components, of zinc
Other articles of zinc
Other articles of tin
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
manufacture in which thevalue of the importedmaterials does notexceed 50% of the valueof the finished product
manutacture in which thevalue of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in which thevalue of the importedmaterials does notexceed 50% of the valueof the finished product
Manufacture in whichthe value of the importedmaterials does notexceed 50% of the -valueetf the finished product
Manufacture in whichthe value of the im-ported materials doesnot exceed 50% of thevalue of the finishedproduct
Manufacture in which thevalue of the importedmaterials does not excee50% of the value of thefinished product
Manufacture in whichthe value of the importematerials does notexceed 50% of the valueof the finished product
Manufacture in which the
value of the importedmaterials does not exceed
50% of the value of the
finished product
76. 10
ex 76.14
76.15
76.16
ex 78.05
ex 78.06
79.05
79.06
80.06
Knives with cutting blades, serratedor not (including pruning knivesfalling within heading 82.06
Motors for the cinematographiccameras of heading No. 90.08(A)
Pumps and parts of pumps (including.motor pumps and turbo pumps) forliquids, whether or not fitted withmeasuring devices, but excluding.pumps and parts of pumps (otherthan hydraulic pumps) suitablefor motor vehicles
Air conditioning machines, self-contained and comprising a motor.driven fan and elements for changingthe temperature and humidity of air:of a kind suitable for air condi-tioning buildings
Furnace pans, furnace doors, furnacedoor frames and furnace bottom grates,of cast iron
Refrigerators and refrigeratingequipment (electrical and other)
Machinery plant and similarlaboratory equipment, whether ornot electrically heated, for thetreatment of materials by a processinvolving a change of temperaturesuch as heating, cooking, roasting,distilling, rectifying, sterilizing,pasteurizing, steaming, drying,evaporating, vapourizing, condensing,or cooling, not being machinery orplant of a kind used for domesticpurposes; instantaneous or storagewater heaters, nonelectrical
Manufacture from materialsfalling in 82.10
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the-importedmaterials and partsdoes not exceed 40% ofthe value of the finishedproductWorking processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of. thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and partsdoes not exceed 40% ofthe value of the finishedproduct
Working processing orassembly in which-thevalue of the importedmaterials and partsdoes not exceed 40% ofthe value of thefinished product, andprovided that at least50% in value of thematerials and parts areoriginating products
Working processing orassembly in which thevalue of the importedmaterials and partsdoes not exceed 40% ofthe value of thefinished product
4/3701Page 28
82.09
ex 84.o8
ex 84.10
ex 84.12
84.15
84.17
(1). (2) - (3) (4)
L/3701Page 29
(1) (2) (3)
Electric spindryers for domestic useand drying machines for textiles andtextile goods
Weighing machinery (excludingbalances of a sensitivity of fivecentrigrammes or better) includingweight-operated counting andchecking machines; weighing machineweights of all kinds
Mechanical appliances (whether ornot hand operated) for projecting,dispersing or spraying liquids orpowders; fire extinguishers (chargedor not); spray guns and similarappliances; steam or sand blastingmachines and similar jet projectingmachines; except windscreen washerssuitable for motor vehicles
Lifting, handling, loading or un-loading machinery, telphers andconveyers (for example lifts, hoists,winches, cranes, transporter cranes,jacks, pulley tackle, belt conveyorsand teleferics), not being machinery,falling within heading No. 84.23,except portable jacks suitable formotor vehicles and cranes and winchessuitable for breakdown motor vehicles
Agricultural and horticulturalmachinery for soil preparation orcultivation (for example, ploughs,harrows, cultivators, seed andfertilizer distributors) lawn andsports ground rollers
Harvesting and threshing machinery;straw and fodder presses; hay orgrass mowers; winnowing and similarcleaning machines for seed, grain orleguminous vegetables and egg gradingand other grading machines foragricultural produce (other than thoseof a kind used in the bread grainmilling industry falling withinheading 84.29
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts doesexceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts dctsnot exceed 40% of thevalue of the finishedproduct
ex 84.18
84.20
ex 84.21
ex 84.22
84.24
84.25
L/3701Page 30
(1) (2) (3) (4)
Dairy machinery (including milking - -machines)
Articles of galvanized wroughtiron or of galvanized steel for usein feeding or watering animals orbirds
Reservoirs, vats, tanks, cisterns,and containers of a capacity exceeding50 gallons, of stainless steel,aluminium or an alloy containing 10 percent or more, by weight, o. nickel, fittedwith mechanical equipment, assembled orsubstantially assembled
Reservoirs, vats, tanks, cisterns,and containers, of a capacity exceeding50 gallons, of stainless steel,aluminium or an alloy containing 10 percent or more, by weight of nickel, fittedwith mechanical equipment, assembled orsubstantially assembled
Card clothing (including narrow stripsknown as card fillets but excludingarticles fitted with metal securityclips and known as tops)
Machinery for washing, cleaning, drying,bleaching, dyeing, dressing, finishingor coating textile yarns fabrics ormade-up textile articles (includinglaundry and dry-cleaning machinery);fabric folding, reeling or cutting machines;machines of a zind used in the manufacture oflinoleum or other floor coverings forapplying the paste to the base fabric orother support; machines of a type usedfor printing a repetitive design, repetitivewords or overall colour on textiles, leather,wallpaper, wrapping paper, linoleum or othermaterials, and engraved or etched plates,blocks, or rollers therefore
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40s of thevalue of the finishedproduct
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct.
Working. processing orassembly in which the valueof the imported materialsand parts does not exceed4j0% of the value of thefinished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which the valueof the Imported materialsand parts does not exceed40% of the value of thefinished product
84.26
84.28
84.29
ex 84.30
ex 84.38
84.40
84.28
ex
L/3701Page 31
(1) (2) (3) (4)
Typewriters (including electrictypewriters) designed soley for theproduction of typewritten matter,consisting mainly of correspondence,by direct manual operation of a type-writer keyboard
Parts and accessories of the typewritersof heading No. 84.51 (Al
Concrete mixing machines, mortarmixing machines and similar machines
Machines and mechanical appliances,having individual functions, notfalling within any other heading inthe Chapter, but excluding partssuitable for motor vehicles
Taps, cocks, valves, and similarappliances for pipes, boiler shells,tancs, vats and the like, includingpressure reducing valves and thermo-statically controlled valves, excepttyre valves and other parts suitablefor motor vehicles
Transmission shafts, cranks, bearinghousings, plain shaft bearings, gearsand gearing (including friction gearsand gear-boxes and other variable speedgears), flywheels, pulleys and pulleyblocks, clutches and shaft couplingsbut excluding parts suitable for motorvehicles (other than power-take-offunits suitable for use on motor vehiclesconstructed for the carriage of goodsor other burthen)
Safety. guards of iron or steel wire
Working processingorassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
Working processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of the valueof the finished product
ex 84,51
ex 84.55
ex 84.56
ex 84.59
ex 84.61
ex 84.63
ex 84.65
L/3701Page 32
(1) (2)(3)(4)Electrical goods of the followingdescriptions: generators, motors,converters, (rotary or static),transformers, rectifiers and rectifyingapparatus, inductors, except itemssuitable for motor vehicles
Electro-magnets, permanent magnets andarticles of special materials forpermanent magnets, being blanks of suchmagnets; electromagnetic and permanentmagnet chucks, clamps, vices and similarwork holders; electro-magnetic clutchesand couplings; electro-magnetic brakes;electro-magnetic lifting heads, butexcluding items suitable for motorvehicles
Primary cells and primary batteries
Electric accumulatorstLead-acid accumulators and partsthereof which are grids or plates orassemblies of grids or plates
Blectro-mechanical domestic appliances,with self-contained electric motorVacuum cleaners, appliances for usein the preparation of food (excludingpeelers) and floor polishers
Shavers, with self-contained electricmotor
Electrical starting and ignition equipmentfor internal combustion engines (includingignition magnetos, magneto-dynamos,ignition coils, starter motors, sparkingplugs and glow plugs); generators (dynamosand alternators) and cut-outs for use inconjunction with such engines but excludingsparking plugs and parts of .sparking plugsof metal and other items suitable for motorvehicles
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts doet not-exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand Parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
ex 85.01
ex 85.02
85.03
ex 85.04
ex 85.07ex 85.o6:
ex 85.07
L/3701Page 33
Electric instantaneous or storagewater heaters and immersion heaters;-electric soil heating apparatus andelectric space heating apparatus;electric hair dressing appliances (forexample hair dryers, hair curlers, andcurling tong heaters) 'and electricsmoothing irons; electro-thermicdomestic appliances; electric heatingresistors, other than those of carbon
Microphones and stands therefor;loudspeakers,, audio-frequency electricamplifiers
Radiotelegraphic and radiotelephonictransmission and reception apparatus;radio-broadcasting and television trans-
~mission and reception apparatus (includingreceivers incorporating 'sound recorders or
Reproducers) and television cameras radio
navigational aid apparatus, radar apparatusand radio remote control apparatus excludingtransmitting sets, receiving sets and
combined transmitting and receiving set;
exclusively designed or adapted for fittingto moter vehicles and parts suitable onlyfor such sets
Electrical capacitors, fixed or variable,except items suitable for the ignitionsystems of motor vehicles
(1) (2) (3) (4)
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished producs
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product andprtsvided thatfa) at least 50% in value
of the materials andparts used are origina-ting products; and
(b) all the transistorsare originatingproducts
Working processing orassembly in which the valueof the imported materialsand parts used does notexceed 40% of the valueof the finished product,and provided that
(a) at least 50% in valueof the materials andparts used areoriginating products;and
(b) all the transistorsare originatingproducts
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
85.12
85.14
ex 85.15
ex 85.18
L/3701Page 34
(4)
Electrical apparatus for making andbreaking electrical circuits, forthe protection of electrical circuits,or for making connexions to or inelectrical circuits (for example switches,relays, fuses, lightning arresters,surge suppressors, plugs, lampholders,and junction boxes); resistors, fixedor variable (including potentiometers),other than heating resistors printedcircuits; switchboards (other thantelephone switchboards.) and controlpanels: excluding items suitable formotor vehicles
Electric filament lamps and electricdischarge lamps (including infra-red andultra-violet lamps); arc lamps;electrically ignited photographic flashbulbs; excluding filament lamps forcurrent of a voltage not less than100 volts or not more than 250 volts,consuming not more than 1,500 watts;but including carbon filament lamps,cylindrical lamps and candle lamps
Articles fitted with neon tubes
Electric wire or cable insulated withrubber or artificial plastic material,the following: Wire or cable of whichno core contains more than 7 strandsWire or cable of which no core containsless than 8 strands, being of thekind to which the term "flexible" iscommonly applied
Insulating fittings for electrical machines,appliances or equipment being fittingswholly of insulating material apart fromany minor components of metal incorporatedduring moulding solely for purposes ofassembly, but notincluding insulatorsfalling within heading No. 85.25,or items suitable for motor vehicles
ophthalmic lenses, corrective, other thancontact lenses, being lenses of whichthe greatest diameter does not exceed4e. millimetres, mounted
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the-valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed410% of the value of thefinished product
Working processing orassembly in which the valueof the imported, materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of-the value of thefinished product
ex 85.19
ex 85.20
ex 85.22
ex 85.23
ex 85.26
ex 90.01
L/3701Page 35
(1)(2)(3)(4)
Mounted lenses of a kind suitable forthe photographic apparatus ofheading No. 90.07(A), 90.08(A) or90.09(A)
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
Photographic cameras, not designed solelyfor medical or surgical purposes, for rollfilm not exceeding 3 inches in width or forother film not exceeding 35 millimetresin width, excluding cameras for recordingon microfilm
Cinematographic cameras for film of a widthof 16 millimetres or less and capable of,being loaded with not more than 50 feetof such film
Photographic enlargersaccommodate a negative7 1/2 square inches in
designed tonot exceedingsuperficial area
Surgical walking frames of iron,steel or aluminium
(3) (4)
Working-processing or.assembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not excped40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished productWorking processing orassembly in which thevalue of the importedmaterials and parts doesnot exceed 40% of thevalue of the finishedproduct, and provided thatat least 50% in value ofthe materials and parts' areoriginating products
Working processing or-assembly in which the valueof the imported materialsand parts does not exceed40% of. the value of thefinished product, andprovided that at least5C% in value of thematerials and parts areoriginating products
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does no" exceed40% of the value of thefinished product
ex :90.02Ce
ex 90.03
ex 90.04
ex 90.07
ex 90.08
ex 90.09
ex 90.18
Dentures, whole or part;(or plates) for denturescradles of iron steel or
metal basesand surgicalaluminium
Gas, liquid and electricity supply orproduction meters, calibrating meterstherefor
Parts of the electricity motors of
heading No. 90.26(B)
Pocket-watches, wrist watches andother watches, other than stop-watches
Clocks with watch movements (excludingclocks of heading No. 91.03)
Instrument panel clocks and clocks of asimilar type, for vehicles, aircraft or vessel-
Other clocks
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does-not exceed40% of the value of thefinished product andprovided that at least50% in. value of thematerials and parts areoriginating products
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product, andprovided that at least50% in value of thematerials and parts areorigination products
L/3701Page 36
ex 90.19
90.26
ex 90.29
ex 91.01
91.02
91.03
91.04
L/3701Page 37
(2)
Watch movements assembled suitablefor articles capable of indicatingthe time of day
Clock movements assembled suitable forarticles capable of indicating the timeof day
Watch cases and parts of watch ct.ses
Clock cases andfnr other goodsparts thereof
cases of a similar typeof this Chapter, and
Other clock and watch parts
Pianos (including automatic pianos,whether or not with keyboards), harpsichordsand other keyboard stringed instruments,harps but not including aeolian harps
Other string musical instruments
Pipe and reed organs, including harmoniumsand the like
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly -in which the valueof the irpoited materialsand parts does not exceed40% of the value of thefinished product, andprovided that at least50% in value of thematerials and parts areoriginating productsWorking processing orassembly in which the valueof the imported materialsand parts does not exceed40e of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
'irking processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
(1)
91.07
91.08
91.09
91.10
91.11
92.01
92.02
92.03
Accordions, concertinas and similarr musicalInstruments, mouth organs
Blectro-magnetic, electrostatic, electronicand similar musical instruments (for examplepianos, organs, accordions)
Musical instruments not falli within anyother heading of this ChapterC for examplefairground organs, mechanical streetorgans, musical boxes, musical saws)
Musical instrument strings, other than
catgut strings not bound with wire
Parts and accessories of musical instruments(other thar strings) including perforatedmusic rolls and mechanisms for musical boxes
GramVhones and record players
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts ddes not exceed40% of the value of thefinished product..
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed4o% of the value of thefinished product
Working processing orassembly in which the valuecf the imported materialsand parts does not exceed40% of the value of thefinished product, andprovided that:(a) at least 50% in value
of the materials andparts used are origina-ting products; and
(b) all the transistors areoriginating products
L/3701Page 38
92.04
92.05
92.o6
92.07
ex 92.08
ex 52.09
ex 92.10
ex 92.11
L/3701Page 39
(1) (2) .(3) (4)
Gramophone records
Parts and accessories of gramophones andrecord players
Sporting guns (including sporting rifles)
Parts of sporting guns (includingsporting rifles)
Filled shotin shotguns
cartridges of a kind for use
Other toys; working models of a kindused for recreational -purposes
Buttons and button moulds, studs, cuff-linksand press-fasteners including snap-fastenersand press-studs, blanks and parts ofsuch articles
Typewriter and similarnot on spools
ribbons whether or
Portable vacuum flasks for containingfood or drink
Manufacture frommaterials of70.12
Working processing orassembly in which the valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which tiv valueof the imported materialsand parts does not exceed40% of the value of thefinished product
Working processing orassembly in which the value'of the imported materialsand parts does not exceed50% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed50 of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed50% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed50% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed50% of the value of thefinished product
Working processing orassembly in which the valueof the imported materialsand parts does not exceed5.0% of the value of thefinished product
ex 92.12
ex 92.13
ex 93.04
ex 93.06
ex 93.07
97.03
98.01
ex 98.o8
ex 98.15
L/3701Page 40
SECONDSCHEDULE
Tariff headingnumber or
Chapter number(1) (2)(3)ex 40.07
ex 71.05
ex 71.06
ex 71.07
ex 71.08
ex 71.09
ex 71.10
Chapter 84
Chapter 85
Chapters 90-92
ex 95.01
Finished product
(2)Vulcanized rubber thread and cord, textilecovered
Silver, including silver guilt and platinum-plated silver, semi-manufactured, other thanfor use for scientific purposes
Rolled silver, semi-manufactured
Gold, including platinum-plated gold,semi-manufactured, other than for usefor scientific purposes
Rolled gold on base metal or silver,semi-manufactured
Platinum and other metals of the platinumgroup, semi-manufactured, other than foruse for scientific purposes
Rolled platinum or other platinum groupmetals, on base metal or precious metal,semi-manufactured
Boilers, machinery and mechanicalappliances; and parts thereof
Electrical machinery and equipment;parts thereof
and
Optical, photographio, cinematographic,measuring, checking, precision, medicaland surgical instruments and apparatus;clocks and watches, musical instruments;sound recorders and reproducers; televisionimage and sound recorders and reproducers,magnetic; and parts thereof
Rosaries and assemblies of beads forrosaries, of tortoise-shell
Working or processing amounting to
'Working or processing amounting tomanufacture in a Scheduled Country
(3)Manufacture from rubber thread or cord
Rolling, drawing, beating or grinding ofunwrought silver and silver alloys
Rolling, drawing, beating or grindingof unworked rolled silver
Rolling, drawing, beating or grinding ofunwrought gold, including platinum-plated gold
Rolling, drawing, beating or grinding ofunworked rolled gold -on base metal orsilver
Rolling, drawing, beating orunwrought platinum and otherthe platinum group
Rolling,unworkedplatinumprecious
grinding ofmetals of
drawing, beating or grinding ofrolled platinum or othergroup metals on base metal ormetal
Incorporation of imported materials andparts falling within the same tariffheading as the exported product providedthat
(a) the value of such materials and partsdoes not exceed 5 per cent of thevalue of the exported product, and
(b) the value of the imported materialsand parts which do not fall within.the same tariff heading as theexported product does not exceed the
::proportion specified in respect ofthe relevant exported product inColumn 4 of the First.Schedule, andany other conditions specified inthat Schedule are fulfilled
Manufacture from worked tortoise-shell
L./3701Page 41
Given under my Official Seal, this
25th day of February, 1972.
PATRICK J. LALORMinister for Industry and Commerce
Explanaery Note
(This note is not part of the instrument and does not purport to be a legal interpretation.)
The effect of these regulations is to prescribe the origin conditions which manufactured goodsimported from certain developing countries must satisfy in order to qualify for admission to Ireland atthe reduced rates of duty provided for in the Imposition of Duties (No. 195) (Customs Duties and Formof Customs Tariff) Order, 1971.
(Prl. 2316)
Published by the Stationery Office, Dublin. Price 10p.
(1) (2) (3)
ex 95.02 Rosaries and assemblies of beads for rosaries, Manufacture from worked mother ofof mother of pearl pearl
ex 95.03 Rosaries and assemblies of beads for rosaries, Manufacture from worked ivoryof ivory
ex 95.04 Rosaries and assemblies of beads for rosaries, Manufacture from worked bone (excludingof bone (excluding whalebone) whalebone)
ex 95.05 Rosaries and assemblies of beads for rosaries, Manufacture from worked horn, coralof horn, coral (natural or agglomerated or (natural or agglomerated) or otherother animal carving material animal carving material
ex 95.o6 Rosaries and assemblies of beads for rosaries, Manufacture from worked vegetableof vegetable carving material (for example, carving material (for example,corozo) corozo)
ex 95.07 Rosaries and assemblies of beads for rosaries, Manufacture from worked jet (and mineralof worked jet (and mineral substitutes for substitutes for jet) amber, meerschaum,jet), amber meerschaum, agglomerated amber agglomerated amber and agglomeratedand meerschaum meerschaum
