Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
Statutory Instruments
Source: Statutory Instruments

num: 2
paragraphs: —Heading No. 51.01 is to be taken not to apply to continous filament tow of man-made fibres falling within Chapter 56.
num: 3
paragraphs: —The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (Known as "rupted filament yarn") of which the majority of the filaments have been ruptured by passage through rolles or other devices (Chapter 56).
num: 4
paragraphs: —Monofil of man-made fibre materials of which no cross-sectional dimension exceeds one millimetre is to be classified in heading No. 51.01 when of a weight less than 6.6 milligrammes per metre (60 denier) and in heading No. 51.02 in other cases. Monofil of which any cross-sectional dimension exceeds one millimetre is to be classified in Chapter 39.
Strip (artificial straw and the like )of man-made fibre materials is to be classified in Heading No. 51.02 when of a width not exceeding five millimetres and in Chapter 39 in other cases.
(a) Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other, the following:
Exceeding 8 ounces in weight per square yard (other than ticken)
Not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
(1) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)
(1) Not less than 30 centimetres in width and not less than 4½ ounces in weight per square yard
(a) Wholly of wool and/or fine animal hair
(b) Other
(a) Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other, the following:
(a) Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other,the following:
(a) Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other, the following:
Containing man-made fibres,not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits(other than as linings)
(a) containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other, the following:
Containing man-made fibres, not less than 41/2 ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
(a) Containing more than 60 per cent. by weight of cotton
(b) Other
(a) Length of tow exceeding two metres;
(b) Twist less than five turns per metre;
(c) Weight per filament less than 6.6 milligrammes per metre (60 denier);
(d) In the case of filament described in Note 1 (a) to Chapter 51, the tow must be drawn, that is to say, be incapable of being stretched by more than one hundred per cent, of its length;
(e) Total weight of tow:
(a) Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other, the following:
(a) Wholly of coir
(b) Other
(a) Woven fabrics of a width nor exceeding thirty centimeters, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding thirty centimeters; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding thirty centimetres.
Narrow woven fabrics in the form of fringes are to be treated as falling within heading No. 58.07.
(1) Not exceeding 28 sq. ft. in area in which the pile fabric and the backing are separately woven:
(a) Floor coverings, other than cut-pile carpets, containing more than 75 per cent, by weight of jute
(b) Other
(a) Floor coverings, other than cut-pile carpets, containing more than 75 per cent, by weight of jute
(b) Other
(a) Of a weight exceeding 8 ounces but not exceeding 24 ounces per square yard:
(a) If a weight exceeding 8 ounches, etc.—contd.
(b) Other
(a) Containing more than 50 per cent, by weight of cotton
(b) Other
(1) Exceeding 4½ ounces in weight per square yard and containing more than 75 per cent. by weight of jute
(a) Of jute, wool or man-made fibres
(b) Other
(1) Exceeding 4½ ounces in weight per square yard and containing more than 75 per cent. by weight of jute
(a) Of jute, wool or man-made fibres
(b) Other
(1) Of jute, exceeding 4½ ounches in weight per square yard:
(a) Containing more than 75 per cent. by weight of jute
(b) Other
(a) Of man-made fibres
(b) Other
(a) Towelling containing more than 60 per cent. by weight of cotton
(b) Towelling other than towelling containing more than 60 per cent. by weight of cotton:
(c) Other
(1) Containing more than 50 per cent, by weight of cotton, flax or true hemp or a combination of any two or more of them:
(a) Containing more than 50 per cent. by weight of flax
(b) Other
(a) Containing wool, hair or man-made fibres (continuous):
(b) Other:
(1) Cord of vegetable fibres excluding machine made braided or plaited material for laces
(a) Machine made braided or plaited material:
(b) Other
(a) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio backcloths or the like) ;
(b) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments ; or
(c) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
(a) Textile fabrics impregnated, coated, covered or laminated with rubber :
(b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre ; and
(c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.
(a) Transmission, conveyor or elevator belting of a thickness of less than three millimetres ; or
(b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No. 40.10).
(a) Textile products (other than those having the character of the products of headings No. 59.14 to 59.16), the following only :
(v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant ;
(vi) Textile fabrics of the metallised yarn falling within heading No. 52.01, of a kind commonly used in paper-making or other machinery ;
(vii) Cords, braids, and the like, whether or not coated, impregnated or reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials ;
(b) Textile articles (other than those of headings NOs. 59.14 to 59.16) of a kind commonly used in machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts).
Pneumonia jackets
Accouchement sheets
(a) Of jute
(b) Other
(a) Woven fabrics not less than 30 centimetres in width, containing man-made fibers and exceeding 8 ounces in weight per square yard
(b) Other :
(I) Woven—contd.
(Ib) Other
(II) Other
(a) Containing more than 50 per cent. by weight of cotton
(b) Other
(1) Woven, containing more than 60 per cent. by weight of linen
(a) Woven, not less than 30 centimetres in width, containing man-made fibres and exceeding 8 ounces in weight per square yard
(b) Other:
(b) Other—contd.
(1) Containing not less than 331/3 per cent. by weight of rubber (other than fabrics of the nature of tarpaulin)
(a) Woven, not less than 30 centimetres in width, the following:
(a) Woven, etc.—contd.
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
(b) Other:
(1) Containing more than 50 per cent. by weight of cotton
(2) Other
(1) Containing more than 50 per cent. by weight of cotton
(2) Other
(1) Containing more than 50 per cent. by weight of wool and/or fine animal hair
(a) Containing more than 50 per cent. by weight of cotton
(b) Other
(1) Woven fabrics containing more than 60 per cent. by weight of linen
(a) Woven fabrics not less than 30 centimetres in width, the following:
(a) Woven fabrics, etc.—contd.
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
(b) Other:
(a) Containing more than 50 per cent. by weight of cotton
(b) Other
(2) Exceeding one inch but not exceeding two inches in width:
(a) Containing more than 50 per cent. by weight of cotton
(b) Other
Milk pads or wads, filter pads or wads, dust pads or wads and respirator pads or wads:
(a) Crochet lace of heading No. 58.09;
(b) Knitted or crocheted goods falling within Chapter 59;
(c) Corsets, corset-belts, suspender-belts, brassiÃ©res, braces, suspenders, garters or the like (heading No. 61.09);
(d) Old clothing or other articles falling within heading No. 63.01; or
(e) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).
(a) Articles of the kinds described therein (finished or unfinished, complete or incomplete) and parts thereof, knitted or crocheted directly to shape or made up from knitted or crocheted fabric; and
(b) Knitted or crocheted fabric shaped for making the goods referred to in (a) above.
(a) "Elastic" means consisting of textile materials combined with rubber threads; and
(b) "Rubberised" means impregnated, coated or covered with rubber, or made with textile thread coated or impregnated with rubber.
(1) Of monofil or strip of heading No. 51.02 and suitable for the manufacture of pot scourers
(a) Of wool and/or fine animal hair
(b) Of man-made fibres
(c) Other
(a) Not less than 7½ inches in length and not exceeding 54 shillings per dozen pairs in value
(b) Other
(a) Containing man-made fibres and not exceeding 40 shillings per dozen pairs in value
(b) Other
(a) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value
(b) Not less than 7½ inches in length and exceeding 15 shillings but not exceeding 54 shillings per dozen pairs in value
(c) Other
(a) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value
(b) Other
(a) Containing more than 50 per cent. by weight of man made fibres:
(a) Containing more than 50 per cent., etc.—contd.
(b) Other
(1) Stockings and under-stockings, containing more than 50 per cent, by weight of silk :
(a) Of a value exceeding 50 shillings per dozen pairs
(b) Of a value exceeding 50 shillings per dozen pairs
(2) Stockings and under-stockings, of silk, not falling within subheading (C) (1)
(a) Men's and boys' shirts not falling within subheadings (A) (1) or (A) (2) of this heading and men's and boys' shirt collars
(b) Other
(a) Drawers, knickers, panties, briefs, trunks and similar articles, knitted
(b) Other
(1) Cardigans, pullovers, jerseys, blouses and similar articles, knitted, of wool and/or fine animal hair:
(a) Men's or boys'
(b) Other
(a) Men's or boys'
(b) Other
(1) Pieces or lengths of knitted fabric (other than fabric of wool and/or fine animal hair) which have been subjected to one or more of the processes of frilling, hemming, stitching or sewing, including curtains made of such knitted fabric but excluding such pieces or lengths of which the greater width does not exceed 15 inches
(1) Not exceeding one inch in width and imported in the piece or in lengths
(a) Of wool and/or fine animal hair
(b) Other
(1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects
(a) Old clothing or other articles falling within heading No. 63.01; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).
(a)Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in heading No. 61.02 or 61.04 as the case may be;
(b) The expression "infants'garments" is to be taken to apply to:
Handkerchiefs of which any side exceeds sixty centimeters are to be classified in headings No. 61.06.
(a) Of cotton:
(b) Of other fibres:
(a) Of cotton:
(b) Of other fibres:
(1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects:
(a) Containing more than 50 per cent. by weight of cotton
(b) Other
(a) Of man-made fibres:
(b) Of other fibres:
(a) Goods falling within Chapter 58, 59 or 61; or
(b) Old clothing or other articles falling within heading No. 63.01.
(1) Containing more than 50 per cent. by weight of jute or cotton or linen
(a) Containing more than 50 per cent. by weight of jute or cotton or linen
(b) Other
(a) Containing more than 50 per cent. by weight of jute or cotton or linen
(b) Other
(a) More than 36 inches in length or 22 inches in width:
(b) Other
(a) Containing more than 50 per cent. by weight of jute or cotton or linen
(b) Other
(a) Containing more than 50 per cent. by weight of jute or cotton or linen
(b) Other
(1) Containing more than 50 per cent. by weight of jute or cotton or linen
(1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use:
(a) Towels and cloths made wholly of linen:
(b) Towels and cloths not made wholly of linen:
(b) Towels, etc.—contd.
(c) Other :
(a) Pieces of fabric cut to shape of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which exceed 2½ ounces but do not exceed 20 ounces in weight per square yard, whether or not the edges of the pieces are bound with textile or other material or are hemmed
(a) Pieces of fabric, etc.—contd.
(b) Covers suitable for the seats of the motor vehicles falling within headings Nos. 87.01, 87.02 and 87.03
(c) Other
(1) Containing more than 50 per cent. by weight of cotton or linen
(1) Containing more than 50 per cent. by weight of jute or cotton or linen
(1) Containing more than 50 percent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(3) Other
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(1) Containing more than 50 per cent. by weight of jute or cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(a) Containing more than 50 per cent. by weight of jute
(b) Containing more than 50 per cent. by weight of cotton or linen
(c) Other
(a) Containing more than 50 per cent. by weight of jute
(b) Containing more than 50 per cent. by weight of cotton or linen
(c) Other
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(2) Containing more than 50 per cent. by weight of cotton or linen
(1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use:
(a) Cloths made wholly of linen
(b) Cloths not made wholly of linen:
(b) Cloths, etc.—contd.
(b) Cloths not made wholly of linen—contd.
(c) Other articles:
(c) Other articles—contd.
(a) Footwear without applied soles, knitted or crocheted (heading No. 60.03) or of other textile fabric (except felt or bonded fibre fabric) (heading No. 62.05) ;
(b) Old footwear falling within heading No. 63.01 ;
(c) Articles of asbestos (heading No. 68.13);
(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.19) ; or
(e) Toys and skating boots with skates attached (Chapter 97).
(a) Welts
(b) Studs for sports footwear
(c) Other
(2) Of, or partly of, composition leather and not falling within subheading (B) (1) of this heading
(a) Soles
(b) Heels
(c) Studs for sports footwear
(d) Other
(a) Soles
(b) Heels
(c) Other
(a) Heels of wood
(b) Other
(a) Old headgear falling within heading No. 63.01 ;
(b) Hair nets of human hair (heading No. 67.04) ;
(c) Asbestos headgear (heading No. 68.13) ; or
(d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.
(a) Of paper yarn
(b) Other
(a) Women's or girls' hats or a value not exceeding 21 shillings each
(b) Other
(1) Women's or girls' felt hats of a value not exceeding 21 shillings each
(a) Of paper yarn
(b) Other
(a) Directly knitted or of felt :
(b) Other
(a) Top hats and opera hats
(b) Of felt
(c) Other :
(a) Women's girl's or infants'
(a) Measure walking-sticks, or the like (heading No. 90.16);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
(1) Separate ribs with stays attached; ferrules, runners, and handles; iron or steel shafts with springs and stopper attached; unassembled parts
(a) Straining cloth of human hair (heading No. 59.17);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear (Chapter 65);
(e) Feather dusters (heading No. 96.04), powder-puffs (heading 96.05) or hair sieves (heading No. 96.06); or
(f) Toys, sports requisites or carnival articles (Chapter 97).
(a) Goods (for example, bedding) in which feathers or down constitute only filling or padding;
(b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or padding;
(c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or
(d) Fans (heading No. 67.05);
(a) Articles of glass (Chapter 70);
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing or similar methods.
(a) Goods falling within Chapter 25;
(b) Coated or impregnated paper falling within heading No. 48.07 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);
(c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or asphalted fabric);
(d) Articles falling within Chapter 71;
(e) Tools or parts of tools, falling within Chapter 82;
(f) Lithographic stones of heading No. 84.34;
(g) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;
(h) Dental burrs (heading No. 90.17);
(ij) Goods falling within Chapter 91 (for example, clocks and clock cases);
(k) Articles falling within heading No. 95.07;
(l) Toys, games or sports requisites (Chapter 97);
(m) Goods falling within heading No. 98.01 (for example, buttons), No. 98.05 (for example, slate pencils) or No. 98.06 (for example, drawing slates); or
(n) Works of art, collectors' pieces or antiques (Chapter 99).
(a) Waterproofed
(b) Other
(a) Roofing tiles, including ridge and hip tiles
(b) Other
(2) Of an internal diameter exceeding 2¼ inches and not exceeding 3¼ inches
(3) Of an internal diameter exceeding 3¼ inches and not exceeding 4¼ inches
(4) Of an internal diameter exceeding 4¼ inches and not exceeding 5¼ inches
(5) Of an internal diameter exceeding 5¼ inches and not exceeding 7 inches
(1) Articles of asbestos-cement, suitable for use in building or drainage
(a) Tiles, slabs, slates and sheets
(b) Other
(2) Other
(a) Goods falling within Chapter 71 (for example, imitation jewellery);
(b) Cermets falling within heading No. 81.04;
(c) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;
(d) Artificail teeth (heading No. 90.19);
(e) Goods falling within Chapter 91 (for example, clocks and clock cases);
(f) Toys, games or sports requisites (Chapter 97);
(g) Smoking pipes, buttons or other articles falling within Chapter 98; or
(h) Original statuary, collectors' pieces or antiques (Chapter 99).
Bricks and blocks
Floor tiles
Pipes, pipe connections and flue linings, not vitrified
(2) Other
(a) Exceeding 2 ins. in length on at least one side and exceeding 32s. 6d. per cwt. in value
(b) Other
(a) Tiles, slabs and sheets
(b) Other
Condiment containers for table use and stands for such containers
Trinket boxes and bowls
Powder bowls
(1) Tableware, excluding condiment sets and containers for salt, mustard or pepper
(2) Articles which do not exceed five shillings each in value, the following:
Condiment containers for table use and stands for such containers
Pin trays
Trinket boxes and bowls
Powder bowls
(1) Articles which do not exceed five shillings each in value, the following:
Ornaments, excluding religious articles
Boxes and other containers for cigarettes
Vases, bowls and other containers for flowers and plants
Book ends
Candlesticks
(a) Glazed or vitrified articles:
(b) Other
(1) Unglazed backs and checks or sides (including articles consisting of a back and checks or sides)for domestic firegrates or mantel registers
(2) Other:
(a) Tiles, slabs, slates and sheets
(b) Other
(a) Ceramic enamels (heading No. 32.08);
(b) Goods falling within Chapter 71 (for example, imitation jewellery);
(c) Electrical insulators (heading No. 85.25)or fittings of insulating material falling within heading No. 85.26;
(d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements or other articles falling within Chapter 90;
(e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 97); or
(f) Buttons, fitted vacuum flasks, complete scent or similar sprays or other articles falling within Chapter 98.