17.7.73 OfficialjournaloftheEuropeanCommunities NoL197/21
COMMISSION DECISION
of6March.1973
authorizingIrelandtoretainthecustomsdutiesofafiscalnatureorthefiscalelement
ofthesedutiesoncertainproducts
(OnlytheEnglishtextisauthentic)
(73/200/EEC)
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreaty(')concerningthe
AccessionoftheKingdomofDenmark,Irelandand
theUnitedKingdomofGreatBritainandNorthern
IrelandtotheEuropeanEconomicCommunityand
theEuropeanAtomicEnergyCommunity,andtothe
Act(2)annexedthereto,hereaftercalledthe'Act',
andinparticularArticle38thereof;
WhereasIrelandhasaskedtheCommission for
authoritytoretainuntil31December1975the
customsdutiesofafiscalnatureorthefiscalelement
ofthesedutiesonbeers,spirits,certainhydrocarbon
oils,tobacco,wines,tablewaters,cider,perry,
matches,tyresforvehiclesandcertainmachines,
certainmotorvehiclesandcertainpartsand
accessoriestherefor;
WhereasunderArticle38(3)oftheAct,whenthe
Commission findsthatinanewMemberStatethere
isseriousdifficultyinreplacingacustomsdutyofa
fiscalnatureorthefiscalelementofsuchaduty,it
shallauthorizethatState,followingarequestmade
before1February1973,toretainthatdutyorthat
element,providedtheStateabolishesitby1January
1976atthelatest;whereastheCommissionshall
determine,before1March1973,theamountofthe
protectiveelement,afterconsultationwiththeMem­
berState;
Whereasbyreasonofthediversityandcomplexity
oftheexistingcustomsandfiscallegislationinIre­
landthereplacementofcustomsdutiesofafiscal
natureorthefiscalelementofsuchdutiesbyinternal
taxesrequiresaradicalrevisionofsuchlegislationoreven,forcertainproducts,thesettingupofan
entirelynewsystemoftaxation;whereastheadminis­
trationsconcernedcouldnotinthenearfuture
undertaketheworkinvolved;
Whereastheimplementation oftheRegulationsset­
tingupacommonmarketingorganizationincertain
sectors,particularlyforwines,willaggravatethe
difficultiesexperiencedbythebusinessenterprises
concernedasaresultoftheresponsibilities mentioned
above;
Whereastheharmonization withintheCommunity
oftheexcisedutystructuresforcertainoftheprod­
ucts.mentionedaboveisstillbeingworkedout;
whereasinthesecircumstances Irelandmakesthe
pointthat,ifthecustomsdutiesofafiscalnatureor
thefiscalelementofthesedutieshadtobeconverted
inthenearfuture,itcouldbeplacedintheposition
whereitwasnecessarytoreshapeitssystemasecond
timewithinafairlyshortperiodinordertocomply
withtheobligationsarisingfromCommunitylaw;
whereassuchaconversioninseveralstageswould
produceunnecessarydifficulties;
Whereasonthebasisofthefactorsmentionedabove
itisreasonabletofindthatfortheproductsin
questiontherewouldbeseriousdifficultyinIreland
inreplacingthecustomsdutiesofafiscalnatureor
thefiscalelementofthesedutiesbyinternaltaxes;
WhereastheIrishGovernment hasbeenconsulted
forthepurposeoffixingtheprotectiveelementof
thedutiesfallingontheproductsinquestion;
whereas,onthebasisofthedatasuppliedbythe
IrishGovernmentinthecourseofthisconsultation ,
itseemsappropriatetotakeintoconsideration as
criteriaforthedetermination oftheprotective
elementsinrelationtothedifferentproductseither
theamountoftheexcisedutychargeableonthe
nationalproductsofasimilarkindortheratesinthe
CustomsTariffofIrelandapplicabletotradewithOOJNoL73,27.3.1972,p.5.
(2)OJNoL73,27.3.1972,p.14.

NoL197/22 17.7.73 OfficialJournaloftheEuropeanCommunities
Article2 theUnitedKingdomofGreatBritainandNorthern
Ireland;
WhereasthfsDecisioniswithoutprejudicetothe
applicationofArticle95oftheEECTreaty;Theamountsoftheprotectiveelementoftheduties
chargeableontheproductsreferredtoinArticle1
arecontainedintheTableannexedtothisDecision.
HASADOPTEDTHISDECISION :
Article1Article3
ThisDecisionisaddressedtoIreland.
DoneatBrussels,6March1973.Irelandshallbeauthorizedtoretainthecustoms
dutiesofafiscalnatureorthefiscalelementinthese
dutiesfortheproductslistedintheTableannexed
tothisDecisionprovidedthatthesedutiesorthese
elementsareabolishedby1January1976atthe
latest.FortheCommission
ThePresident
Francois-Xavier ORTOLI

ANNEX
Ratesofcustomsdutiesofafiscalnatureorofthefiscalelementofsuchduties,
referredtoinArticle1,andoftheprotectiveelementsreferredtoinArticle217.7.73 OfficialJournaloftheEuropeanCommunities NoL197/23No¡nCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full PreferentialSpecial
preferential
(D (2) (3) (4) (') (6)
Special
charging
provision
No2(a)Foodanddrinkandproductsintendedforthemanufacture
offoodanddrink:
—TariffheadingNo22.08A £4-8154/proofgallon£4-6904/proofgallon£46904/proofgallon£15-3516/proofgallon
—TariffheadingNo22.08B £4-8154/proofgallon£4-6904/proofgallon£4-6904/proofgallon£15-4766/proofgallon
—TariffheadingNo22.09A1) £6-4990/liquidgallon¿,6-3320/liquidgallon£6-3320/liquidgallon£20-7240/liquidgallon
—TariffheadingNo22.09A2) £6-4990/liquidgallon£6-3320/liquidgallon£6-3320/liquidgallon£20-8910/liquidgallon
—TariffheadingNo22.09B1) £4-8154/proofgallon/4-6904/proofgallon£4-6904/proofgallon£15-3516/proofgallon
:—TariffheadingNo22.09B2) £4-8154/proofgallon£4-6904/proofgallon£4-6904/proofgallon£15-4766/proofgallon
Goodsotherthanfoodanddrinkandproductsintendedfor
themanufactureoffoodanddrink(a):
—TariffheadingNo22.08A £20-1670/proofgallon£20-0420/proofgallon£20-0420/proofgallon Free
—TariffheadingNo22.08B £20-2920/proofgallon£20-1670/proofgallon£20-1670/proofgallon Free
—TariffheadingNo22.09A1) £27-2230/liquidgallon£27-0560/liquidgallon£27-0560/liquidgallon Free
—TariffheadingNo22.09A2) £27-3900/liquidgallon£27-2230/liquidgallon£27-2230/liquidgallon Free
—TariffheadingNo22.09B1) £20-1670/proofgallon£20-0420/proofgallon£20-0420/proofgallon Free
—TariffheadingNo22.09B2) £20-2920/proofgallon£20-1670/proofgallon£20-1670/proofgallon Free
(a)Includingrecognizedmedicalpreparationsbasedondenaturedspirits.

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full PreferentialSpecial
preferential
(1) (2) (3) (4) (5) (6)
Special
charging
provision
No2(a)(i)Mixtures,compoundsandotherpreparationsinbottle
enteredinsuchamannerastoindicatethatthestrengthisnottobetested£0.0251/liquidgallon£0-0251/liquidgallon£0-0251/liquidgallon£0-9949/liquidgallon
and2(b)Other£0-0210/proofgallon£0-0210/proofgallon£0-0210/proofgallon£0-7370/proofgallon
Special
charging
provision
NO7Incompleteaggregatesofpartsformotorvehicles:
—Incompleteaggregatesofpartsforambulancechassisor
omnibuschassis Free Free Free 12-5%
—Otherincompleteaggregates Free Free Free 17-5%
20.07Fruitjuices(includinggrapemust)andvegetablejuices,
whetherornotcontainingaddedsugar,butunfermentedand
notcontainingspirit:
A.Preparedforconsumptionasabeveragewithoutdilution £0-0166/gallon £0-0166/gallon £0-0166/gallon £0-0743/gallon
22.01Waters,includingspawatersandaeratedwaters;icéand
snow:
A.Spawaters,naturalandartificial;aeratedwaters £0-0166/gallon £0-0166/gallon £0-0166/gallon £0-0743/gallon
22.02Lemonade,flavouredspawatersandflavouredaerated
waters,andothernon-alcoholicbeverages,notincludingfruit
andvegetablejuicesfallingwithinheadingNo20.07:
A.Beveragesmadefromorcontainingthejuiceofblack­
currantsoranyextractoressenceofblackcurrants
B.Other60%plus
£0-0166/gallon
£0-0166/gallon60%plus
£0-0166/galloft
£0-0166/gallon40%plus
£0-0166/gallon
£0-0166/gallon£0-0743/gallon
£0-0743/gallon
22.03Beermadefrommalt £0-0250forevery36
gallonsofbeerof
whichthewortswere,
beforefermentation ,
ofaspecificgravityof
1055°andsoin
•proportionforany
differenceingravity£0-0250forevery36
gallonsofbeerof
whichthewortswere,
beforefermentation ,
ofaspecificgravityof
1055°andsoin
proportionforany
differenceingravity£0-0250forevery
36gallonsofbeerof
whichthewortswere,
beforefermentation ,
ofaspecificgravity
of1055°andsoin
proportionforany
differenceingravity£29-1670forevery
36gallonsofbeerof
whichthewortswere,
beforefermentation ,
ofaspecificgravityof
1055°andsoin
proportionforany
differenceingravityNoL197/24 OfficialJournaloftheEuropeanCommunities 17.7.73

Rateofprotectiveelement
NoinCustoms
Tariffof
Irelandon
1January1972DescriptionofgoodsRateof
fiscal
element Ful PreferentialSpecial
preferential
i 2 3 (4 5 6
22.05Wineoffreshgrapes;grapemustwithfermentationarrested
bytheadditionofalcohol:
A.Still:
1.Notexceeding25°ofproofspirit:
a)Notinbottle
b)Inbottle '
2.Exceeding25butnotexceeding30ofproofspirit:Free
£0-2000/gallon
Free
£0-4000/gallon
Free
£0-4000/gallon
FreeFree
Free
Free
Free
Free
Free
FreeFree
Free.
Free
Free
Free
Free
Free£1-1750/gallon
£1-1750/gallon
£1-3750/gallon
£1-3750/gallon
£2-0750/gallon
£2-0750/gallon
£2-8120/gallon17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/25a)Notinbottle
b)Inbottle
3.Exceeding30°ofproofspirit:
a)Notinbottle
b)Inbottle
B.Sparkling '
Free Free Free £0-1750/gallontogetherwith,inrelationtowinewhetherstillorsparkling,
exceeding42°ofproofspirit,anadditionaldutyfor
everydegreeorfractionofadegreeabove42°ofproof
spiritof x
Vermouths,andotherwinesoffreshgrapesflavouredwith
aromaticextracts
Otherfermentedbeverages (forexample,cider,perryand
mead):22.06
TheratesapplicabletoheadingNo22.05
22.07
TheratesapplicabletoheadingNo22.03 A.Beer
B.Wine:
SubheadingsofheadingNo22.05underthis:
A.Still:

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(D (2) (3) (4) (5) (6)
22.07
(cont'd)1.Notexceeding25°ofproofspirit:
a)Notinbottle £0-3780/gallon £0-1410/gallon £0-1410/gallon £0-7970/gallon
b)Inbottle £0-5780/gallon £0-2410/gallon £0-2410/gallon £0-7970/gallon
2.Exceeding25°butnotexceeding30°ofproof
spirit:
a)Notinbottle £0-5080/gallon £0-1910/gallon £0-1910/gallon £0-8670/gallon
b)Inbottle £0-9080/gallon £0-3910gallon £0-3910/gallon £0-8670/gallon
3.Exceeding30°ofproofspirit:
a)Notinbottle £0-8970/gallon £0-3990/gallon £0-3990/gallon £1-1780/gallon
b)Inbottle £1-2970/gallon £0-5990/gallon/0-5990/gallon £1-1780/gallon
B.Sparkling £0-7350/gallon Free Free £2-0770/gallon
togetherwith,inrelationtowinewhetherstillor
sparkling,exceeding42°ofproofspirit,anadditional
dutyforeverydegreeorfractionofadegreeabove42°
ofproofspiritof £0-0340/gallon Free Free £0-1410/gallon
C.Ciderandperry:-
1.Ofastrengthoflessthan9°ofproofspiritandnot
containingaddedspiritorspiritderivedfromthe
additionofsugar:
a)Cider £0-2000/gallon £0-2000/gallon £0-1000/gallon £0-0500/gallon
b)Perry £0-2000/gallon £0-2000/gallon £0-1000/gallon £0-0500/gallon
2.Other:
a)Cider £19-9545/proofgallon£19-8295/prpofgallon£19-8295/proofgallon£0-3375/proofgallon
b)Perry £19-9545/proofgallon£19-8295/proofgallon£19-8295/proofgallon£0-3375/proofgallon
D.Other: -
1.Exceeding2°ofproofspirit TheratesapplicabletoheadingNo22.09
2.Notexceeding2°ofproofspirit £0-0166/gallon £0-0166/gallon£0-0166/gallon £0-0743/gallonNoL197/26 OfficialJournaloftheEuropeanCommunities 17.7.73

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRäteof
fiscal
element
(D (2) (3) (4) (5) (6)
22.08Ethylalcoholorneutralspirits,undenatured ,ofastrength
of140°prooforhigher;denaturedspirits(includingethyl
alcoholandneutralspirits)ofanystrength:
A.Warehoused 3yearsormore:
—Denatured £20-1670/proofgallon£20-0420/proofgallon£20-0420/proofgallon Free
—Other £4-8154/proofgallon£4-6904/proofgallon£4-6904/proofgallon£15-3516/proofgallon
B.Notwarehoused,orwarehousedlessthan3years:
—Denatured £20-2920/proofgallon£20-1670/proofgallon£20-1670/proofgallon Free
—Other £4-8154/proofgallon£4-6904/proofgalllon£4-6904/proofgallon£15-4766/proofgallon
22.09Spirits(otherthanthoseofheadingNo22.08);liqueursand
otherspirituousbeverages;compoundalcoholicpreparations
(knownas'concentratedextracts')forthemanufactureof
beverages:
A.Liqueurs,cordials,mixturesandotherpreparationsin
bottle,enteredinsuchamannerastoindicatethatthe
strengthisnottobetested:
1.Warehoused 3yearsormore £6-4990/liquidgallon£6-3320/liquidgallon£6-3320/liquidgallon£20-7240/liquidgallon
2.Notwarehoused,orwarehousedlessthan3years£6-4990/liquidgallon£6-3320/liquidgallon£6-3320/liquidgallon£20-8910/liquidgallon
B.Other(includingspirituousbeverageshavingthe
characterofspiritsandliqueurs):
1.Warehoused 3yearsormore £4-8154/proofgallon£4-6904/proofgallon£4-6904/proofgallon£15-3516/proofgallon
2.Notwarehoused,orwarehousedlessthan3years£4-8154/proofgallon£4-6904/proofgallon£4-6904/proofgallon£15-4766/proofgallon
23.05Winelees;argol:
B.OtherTheratesapplicabletoheadingNo22.0517.7,73 OfficialJournaloftheEuropeanCommunities NoL197/27

NoinCustoms
Tanfiof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(1) (2) (3) (4) I (5) (6)
24.01Unmanufactured tobacco;tobaccorefuse:
A.Unmanufactured tobacco:
1.Unstrippedorunstemmed :
a)Containing10%ormorebyweightofmoisture .Free Free Free £4-4160/lb
b)Other Free Free Free £4-6160/lb
2.Strippedorstemmed:
a)Containing10%ormorebyweightofmoisture £0-0020/lb £0-0020/lb £0-0020/lb £4-4160/lb
b)Other £0-0020/lb £0-0020/lb £0-0020/lb £4-6160/lb
24.02Manufactured tobacco;tobaccoextractsandessences:
A.Manufactured tobacco:
1.Cigars £0-7920/lb Free Free £4-5660/lb
2.Cigarettes £0-7730/lb Free Free £4-4700/lb
3.Cavendishornegrohead :
a)Manufactured inbond £0-7820/lb Free Free .£4-5160/lb
b)Other £0-7870/lb Free Free £4-5410/lb
4.Snuff:
a)Containingmorethan13%byweightofmoisture £0-7670/lb Free Free £4-4410/lb
b)Other £0-7870/lb Free Free £4-5410/lb
5.Reconstitutedorhomogenizedtobacco:
.a)Containing10%ormorebyweightofmoisture £0-0020/lb £0-0020/lb £0-0020/lb £4-4160/lb
b)Other £0-0020/lb £0-0020/lb £0-0020/lb £4-6160/lb
6.Other:NoL197/28 OfficialJournaloftheEuropeanCommunities 17.7.73

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full Preferential•Special
preferential
(D (2) (3) (4) (5) (6)
24.02
(cont'd)—Hardpressedtobacco
—Otherpipetobacco£1-9575/lb
£0-9950/lb£1-1875/lb
£0-2250/lb£1-1875/lb
•£0-2250/lb/3-2705/lb
£4-2330/lb
—Othermanufactured tobacco £0-7700/lb Free Free £4-4580/lb
27.07Oilsandotherproductsofthedistillationofhightemperature
coaltar;similarproductsasdefinedinNote2tothisChapter:
A.LightoilsasdefinedinNote5(a)tothisChapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-2075/gallon
C.Other:
1.Hydrocarbon oilsasdefinedinNote5(c)tothis
Chapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon
27.09Petroleumoilsandoilsobtainedfrombituminousminerals,
crude:
A.LightoilsasdefinedinNote5(a)tothisChapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-2075/gallon
B.Other:
1.Hydrocarbon oilsasdefinedinNote5(c)tothis
Chapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon
27.10Petroleumoilsandoilsobtainedfrombituminousminerals,
otherthancrude;preparationsnotelsewherespecifiedorin­
cluded,containingnotlessthan70%byweightofpetroleum
oilsorofoilsobtainedfrombituminousminerals,theseoils
beingthebasicconstituentsofthepreparations :
A.LightoilsasdefinedinNote5(a)tothisChapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-2075/gallon
'D.2.Other:
a)Hydrocarbon oilsasdefinedinNote5(c)tothis
Chapter £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/29

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(1) (2) (3) (4) (5) (6)
29.01Hydrocarbons :
A.LightoilsasdefinedinNote5(a)toChapter27
C.Other:
I.HydrocarbonoilsasdefinedinNote5(c)toChapter27£0-0042/gallon
£0-0042gallon£0-0042/gallon
£0-0042/gallon£0-0042/gallon
£0-0042/gallon£0-2075/gallon
£0-1773/gallon
3.5.06Perfumery,cosmeticsandtoiletpreparations :
A.Perfumery :
1.Perfumedspirits:
a)Warehoused 3yearsormore:
—enteredinsuchamannerastoindicatethatthe
strengthisnottobetested
—Other:£7-7050/liquidgallon£7-5050/liquidgallon£7-5050/liquidgallon£24-5620/liquidgallon
—Basedondenaturedspirits
—Other£20-1670/proofgallon
£4-8154/proofgallon£20-0420/proofgallon
£4-6904/proofgallon£20-0420/proofgallon
£4-6904/proofgallonFree
£15-3516/proofgallon
b)Notwarehoused,orwarehousedlessthan3years:
—Enteredinsuchamannerastoindicatethatthe
strengthisnottobetested
—Other:£7-7050/liquidgallon£7-5050/liquidgallon£7-5050/liquidgallon£24-7620/liquidgallon
—Basedondenaturedspirits
—Other£20-2920/proofgallon
£4-8154/proofgallon£20-1670/proofhallon
£4-6904/proofgallon£20-1670/proofgallon
£4-6904/proofgallonFree
£15-4766/proofgallon
.36.06Matches(excludingBengalmatches) £00790per7200
matchesandsoin
proportionforanyless
numberofmatches£0-0790per7200
matchesandsoin
proportionforanyless
numberofmatches£0-0790per7200
matchesandsoin
proportionforanyless
numberofmatches£0-5660per7200
matchesandsoin
proportionforanyless
numberofmatchesNoL197/30 OfficialJournaloftheEuropeanCommunities 17.7.73

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full PreferentialSpecial
preferential
(1) (2) (3) (4) (5) (6)
36.08Othercombustiblepreparations,andproducts:
A.LightoilsasdefinedinNote5(a)toChapter27 £0*0042/gallon £0-0042/gallon £0-0042/gallon £0-2075/gallon
38.07Spiritsofturpentine(gum,woodandsulphate)andother
terpenicsolventsproducedbythedistilliationorothertreat­
mentofconiferouswoods;crudedipentene;sulphitetur­
pentine;pineoil(excluding'pineoils'notrichinterpineol):
A.Hydrocarbon oilsasdefinedinNote5(c)toChapter27£0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon
38.08Rosinandresinacids,andderivativesthereofotherthanester
gumsincludedinheadingNo39.05;rosonspiritandrosinoils:
A.Hydrocarbon oilsasdefinedinNote5(c)toChapter27£0-0042/gallon £0-0042/gallon £0-0042/gallon£0-1773/gallon
38.09.Woodtar;woodtaroils(otherthanthecompositesolvents
andthinnersfallingwithinheadingNo38.18);woodcreosote;
woodnaphtha;acetoneoil:
B.HydrocarbonoilsasdefinedinNote5(c)toChapter27£0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon
38.18Compositesolventsandthinnersforvarnishesandsimilar
products:
A.LightoilsasdefinedinNote5(a)toChapter27 £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-2075/gallon
B.OtherhydrocarbonoilsasdefinedinNote5(c)toChapter
27 £0-0042/gallon £0-0042/gallon £0-0042/gallon £0-1773/gallon
38.19Chemicalproductsandpreparationsofthechemicalorallied
industries(includingthoseconsistingofmixturesofnatural
products),notelsewherespecifiedorincluded;residualprod­
uctsofthechemicaloralliedindustries,notelsewherespeci­
fiedorincluded:•'17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/31

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(1) (2) (3) (4) (5) (6)
38.19
(cont'd)A.LightoilsasdefinedinNote5(a)toChapter27
B.OtherhydrocarbonoilsasdefinedinNote5(c)toChapter
27£0-0042/gallon
/0-0042/gallon£0-0042/gallon
£0-0042/gallon£0-0042/gallon
£0-0042/gallon£0-2075/gallon
£0-1773/gallon
40.09Pipingandtubing,ofunhardenedvulcanizedrubber:
A.Hosessuitableformotorvehicleswhichareshownin
Chapter87aschargeablewithduty­ Free Free Free 37-5%
40.10Transmission ,conveyororelevatorbeltsorbelting,ofvul­
canizedrubber:
A.BeltssuitablefortheenginesofheadingNos84.06Aand
84.08A Free Free Free 37-5%
40.11Rubbertyres,tyrecases,interchangeable tyretreads,inner
tubesandtyreflaps,forwheelsofallkinds:
A.SuitableforthevehiclesofheadingsNos87.01,87.02,87.03,
87.07,87.08,87.09and87.14Aorforself-propelled
machinesfallingwithinheadingsNos84.22Dand84.23:
1.Tyresandtyrecases:
a)Themaximumwidthofwhichfromsidewallto
sidewall,measuredexternally,isnotlessthan7
inchesandthediameterofwhich,measuredfrom
beadtobead,isnotlessthan16inches:
—Foragriculturaltractors 45%or
£15-0000/each(*)45%or
£15-0000/each(*)45%or
£15-0000/each(*)Free
—Other 30%or
£15-0000/each(*)30%or
£15-0000/eachH30%or
£15-0000/each(*)15%NoL197/32 OfficialJournaloftheEuropeanCommunities 17.7.73
(*)Therateapplicableiswhicheveristhegreater.

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
d) (2) (3) (4) (5) (6)
40.11
(cont'd)b)Other:
—Foragriculturaltractors 45%or
£3-0000/each(*)45%or
£3-0000/each(*)45%or
£3-0000each(*)Free
—Other 30%or
£3-0000/each(*)30%or
£3-0000/each(*)30%or
£3-0000/each(-)15%
2.Innertubes:
—Foragriculturaltractors 45% 45% 45% Free
—Other 30% 30% 30% 15%
4.Other:
—Tyretreads 45% 45% 45% .Free
—Other 30% 30% 30% 15%
70.09Glassmirrors(includingrear-viewmirrors),unframed,framed
orbacked:
B.Other:
1.Suitableformotorvehicles:
a)Fortheinteriorsofomnibuses 12-5% 12-5% 12-5% 37-5%
b)Other Free Free Free 37-5%
70.14Illuminatingglassware,signallingglasswareandopticalele­
mentsofglass,notopticallyworkednorofopticalglass:
A.Illuminatingglassware:
2.Other:
b)Suitablefortheinteriorsofmotorvehicles 12-5% 12.5% 12-5% 37-5%17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/33
(*)Therateapplicableiswhicheveristhegreater.

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element ■
(D <2> (3) (4) <5> (6)
70.14
(cont'd)B.Signallingglasswareandopticalelementsofglass:
1.Suitableformotorvehicles Free Free Free 37-5%
73.25Strandedwire,cables,cordage,ropes,plaitedbands,slings
andthelike,ofironorsteelwire,butexcludinginsulated
electriccables:
A.Partssuitableformotorvehicles Free Free Free 37-5
73.29Chainandpartsthereof,ofironorsteel:
A.Transmission chainsandotherpartsandaccessoriessuit­
ableformotorvehicles Free Free Free 37-5%
73.35Springsandleavesforsprings,ofironorsteel:
D.Other:
1.Partssuitableformotorvehicles Free Free Free 37-5%
83.01Locksandpadlocks(key,combinationorelectricallyoperated),
andpartsthereof,ofbasemetal;framesincorporating locks,
forhandbags,trunks,orthelike,andpartsofsuchframes,of
basemetal;keysforanyoftheforegoingarticlesofbasemetal:
A.Locks,padlocksandkeystherefor:
2.Locks,andkeystherefor,suitableformotorvehicle Free Free Free 37-5%NoL197/34 OfficialJournaloftheEuropeanCommunities 17.7.73

17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/35NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full PreferentialSpecial
preferential
d) (2) (3) (4) W (6)
83.02Basemetalfittingsandmountingsofakindsuitableforfurni­
ture,doors,staircases,windowsblinds,coachwork,saddlery,
trunks,casketsandthelike(includingautomaticdoorclosers);
basemetalhat-racks,hat-pegs,bracketsandthelike:
A.Fittingsandmountingssuitableformotorvehicles Free Free Free 37-5%
84.06Internalcombustionpistonengines:
A.Suitableformotorvehicles Free Free Free 37-5%
84.08Otherenginesandmotors:
A.Suitableformotorvehicles Free Free Free 37-5%
84.10Pumps(includingmotorpumpsandturbopumps)forliquids,
whetherornotfittedwithmeasuringdevices;liquidelevators
ofbucket,chain,screw,bandandsimilarkinds:
A.Pumpssuitableformotorvehicles:
2.Other Free Free Free 37-5%
C.Partsofpumps:
1.A.SuitableforthepumpsofsubheadingsA2ofthis
heading Free Free Free 37-5%
84.11Airpumps,vacuumpumpsandairorgascompressors (in­
cludingmotorandturbopumpsandcompressors,andfree­
pistongeneratorsforgásturbines);fans,blowersandthelike:
A.Suitablefor.motorvehicles Free Free Free­ 37-5%

NomCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Decriptimiofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
d)' (D (3) (4) (5) (6)
84.18Centrifuges ;filteringandpurifyingmachineryandapparatus
(otherthanfilterfunnels,milkstrainersandthelike),forliquids
orgases:
A.Suitableformotorvehicles Free Free Free 37-5%
84.21Mechanicalappliances (whetherornothandoperated)for
projecting,dispersingorsprayingliquidsorpowders;fire
extinguishers (chargedornot);spraygunsandsimilarapp­
liances;steamorsandblastingmachinesandsimilarjetpro­
jectingmachines:
A.Windscreenwasherssuitableformotorvehivles Free Free Free 37-5%
84.22Lifting,handling,loadingorunloadingmachinery,telphers
andconveyors (forexample,lifts,hoists,winches,cranes,
transportercranes,jacks,pulleytackle,beltconeyorsand
teleferics),notbeingmachineryfallingwithinheadingNo
84.23:
A.Suitableformotorvehicles:
1.Portablejackssuitableformotorvehicles Free Free Free 37-5%
3.Cranesandwinchessuitableforbreakdownmotor
vehicles Free Free Free 37-5%
84.59Machinesandmechanicalappliances,havingindividualfunc­
tions,notfallingwithinanyotherheadingofthisChapter:
C.Other:
2.Partssuitableformotorvehicles Free Free Free 37-5%
84.61Taps,cocks,valvesandsimilaraapliances,forpipes,boiler
shells,tanks,vatsandthelike,includingpressurereducing
valvesandthermostatically controlledvalves:NoL197/36 OfficialJournaloftheEuropeanCommunities 17.7.73

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(D (2) W (4) (5) (6)
84.61
(cont'd)B.Partssuitableformotorvehicles:
1.Tyrevalves Free Free Free 37-5%
2.Other Free Free Free 37-5%
84.63Transmission shafts,cranks,bearinghousings,plainshaft
bearings,gearsandgearing(includingfrictiongearsandgear­
boxesanaothervariablespeedgears),flywheels,pùlleysand
pulleyblocks,clutchesandshaftcouplings:
B.Partssuitableformotorvehicles:
2.Other Free Free Free 37-5%
85.01Electrialgoodsofthefollowingdescriptions :generators,
motors,converters (rotaryorstatic),transformers,rectifiers
andrectifyingapparatus,inductors:
A.Motors:*
1.Suitableformotorvehicles Free Free Free 37-5%
D.Staticconverters,rectifiersandrectifyingapparatus:
1.Suitableformotorvehicles Free Free Free 37-5%
85.02Electro-magnets ;permanentmagnetsandarticlesofspecial
materialsforpermanentmagnets,beingblanksofsuchmag­
nets;electro-magnetic andpermanentmagnetchucks,clamps,
vicesandsimilarworkholders;electro-magnetic clutchesand
couplings;electro-magnetic brakes;electro-magnetic lifting
heads:
A.Suitableformotorvehicles Free Free Free 37-5%
85.04Electricaccumulators :
B.Other:
1.Suitableformotorvehicles Free Free Free 37-5%17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/37

NoL197/38 OfficialJournaloftheEuropeanCommunities \7.7.73Ni>inC'u.stonii
Iarift'of
Irelandon
1January]4~2RateofprotectiveelementI
Rateof
fiscal
elementDestiunionutcouds
Kul! PreferentialSpecial
preferential
1' : j:.v !Ό
85.08Electricalstartingandignitionequipmentforinternalcom­
bustionengines(includingignitionmagnetos,magneto-dyna­
mos,ignitioncoils,startermotors,sparkingplugsandglow
plugs);generators (dynamosandalternators )andcut-outsfor
useinconjunctionwithsuchengines:
C.Other:
1.Suitableformotorvehicles Free Free Free 37-5°u
85.09Electricallightingandsignallingequipmentandelectrical
windscreenwipers,defrostersanddemisters,forcyclesor
motorvehicles :
A.Suitableformotorvehicles Free Free Free 3"7"5°o
85.15Radiotelegraphic andradiotéléphonie transmissionandrecep­
tionapparatus;radio-broadcasting andtelevisiontransmission
andreceptionapparatus (includingreceiversincorporating
soundrecordersorreproducers )andtelevisioncameras;radio
navigationalaidapparatus,radarapparatusandradioremote
controlapparatus :
B.Transmitting sets,receivingstets,andcombinedtrans­
mittingandreceivingsets,exclusivelydesignedoradapted
forfittingtomotorvehicles Free Free Free .57-5"u
D.Parts:
2.Suitableonlyforthegoodsofsubheading Hofthis
heading Free Free Free 37-5%
85.18Electricalcapacitors,fixedorvariable:
A.Suitablefortheignitionsystemsofmotorvehicles Free Free Free 37-5%

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelemert
Rateof
fiscal
elementDescriptionofgoods-
Full PreferentialSpecial
preferential
(1) (2) (3) (4) (5) (6)
85.19Electricalapparatusformakingandbreakingelectricalcir­
cuits,fortheprotectionofelectricalcircuits,orformaking
connectionstoorinelectricalcircuits(forexample,switches,
relays,fuses,lightningarresters,surgesuppressors,plugs,
lampholdersandjunctionboxes);resistors,fixedorvariable
(includingpotentiometers ),otherthanheatingresistors;prin­
tedcircuits;switchboards (otherthantelephoneswitchboards )
andcontrolpanels:
A.Suitableformotorvehicles Free Free Free 37-5%
85.26Insulatingfittingsforelectricalmachines,appliancesorequip­
ment,beingfittingswhollyofinsulatingmaterialapartfrom
anminorcomponentsofmetalincorporatedduringmoulding
solelyforpurposesofassembly,butnotincludinginsulators
fallingwithinheadingNo85.25:
C.Suitableformotorvehicles Free Free Free 37-5%
87.01Tractors(otherthanthosefallingwithinheadingNo87.07),
whetherornotfittedwithpowertake-offs,winchesorpulleys:
D.Other:•
1.Knocked-down Free Free Free 17-5%
2.Other:-
—Inrespectofthebody(ifany) 35%or
£400000/(*)body35%or
£40-0000/nbody35%or
£40-0000/Hbody15%
» —Inrespectofthechassis 22-5% 22-5% 22-5% 15%
87.02Motorvehiclesforthetransportofpersons,goodsormaterials
(includingsportsmotorvehicles,otherthanthoseofheading
No87.09):
A.Motorcars:•
1.Knocked-down Free Free Free 17-5%17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/39(*)Thecateapplicableiswhicheverisdiegreater.

'Rareofprotectiveelement
NninCustoms
1armof
Irelandon
1Iir.ujrv*
Descriptionofgoods— —
Full PreferentialSpecial
preferentialRateot
• fiscal
Ielement
1. I.' '1: ;3) •(4' (.<; (6)
N".(C'
2.Other:
cont'd
.iCompletelyassembledmotorcatswhichareofa
valueofnorlessthan¿1300,andaresuitable
onlyforthecarriageofpersonsandtheirpersonal
luggage,andareofatypewhichisordinarilykept
forthepersonaluseoftheownerandmembersof
hisfamilyorhousehold
b)Other:■
60",,'
60"., 6()% IS",,
(i)Three-wheeled vehicles . 22-5".. 22-S"„ 22-5",. 15%
(ii)Other 60"¡, 60",, 60% 15%
B.Omnibuses :
1.Knocked-down :
—Inrespectofthebody Free Free Free 17-5%
—Inrespectofthechassis Free Free Free 12-5".,
2.Other:
a)Unused:
(i)Forthecarriageofnotmorethan16persons
inclusiveofthedriver 60% 60% 60%' 15%
(ii)Other 35% 35% 35% 15%
b)Used 60% 60"., 60% 15%
87.0Specialpurposemotorlorriesandvans(suchasbreakdown
lorries,fire-engines ,fire-escapes,roadsweeperlorries,snow
ploughs,sprayinglorries,cranelorries,searchlightlorries,
mobileworkshopsandmobileradiologicalunits),butnot
includingthemotorvehiclesofheadingNo87.02:
B.Other:
1.Knocked-down Free Free Free 17-5%
2.Other 22-5% 22-5% 22-5% 15%NoI.197/40 OfficialJournaloftheEuropeanCommunities 17.7.7"?

Rateofprotectiveelement.
NoinCustoms
Tariffof
Irelandon
1January1972Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(D (2) (3) (4) (5) (6)
87.04Chassisfittedwithengines,forthemotorvehiclesfalling
withingheadingNo87.01,87.02or87.03:
B.Other:
1.Knocked-down :
a)Foromnibusesorambulances Free Free Free 12-5%
b)Other Free Free Free 17-5%
2.Other:
a)Formotorcars,omnibusesorcommercialvehicles
(otherthanthree-wheeled vehicles) 60% 60%. 60% 15%
b)Other 22-57o 22-5% 22-5% .15%
87.05Bodies(includingcabs),forthemotorvehiclesfallingwithin
headingNo87.01,87.02or87.03:
B.Other:
1.Knocked-down Free Free Free 17-5%
2.Other:
a)Formotorcars(otherthanthree-wheeled vehicles):
- (i)Forthecarriageofnotmorethan7personsin-'
elusiveofthedriver 60% 60% 60% 15%
(ii)Other 22-5% 22-5% 22-5% 15%
b)Foromnibuses :
(i)Unused 35% 35% 35% 15%
(ii)Used 135% 135% 135% 15%
c)Forcommercialvehiclesortractors 35%or
£40-0000/(*)body35%or
¿400000/nbody35%or
£40-0000/Hbody15%
d)Other 22-5% 22-5% 22-5% 15%17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/41
(*)Therateapplicableiswhicheveristhegreater.

NainCustoms
Tariffof
Irelandon
1January'972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(D -(2) (3) ■(4) (5) (6)
87.06Partsandaccessoriesofthemotorvehiclesfallingwithin
headingNo87.01,87.02or87.03:
E.Otherpartsandaccessories :
1.Bodyshells(otherthanone-piecemouldings )completely
orsubstantially 'assembled:
a)Formotorcars(otherthanthree-wheeled vehicles'! Λ"7·ί% .r-5".. 37.5'\t 37.5%
b)Foromnibuses :
(i)Forthecarriageofnotmorethan16persons
inclusiveofthedriver 37-5"n .r-5".. 3~->°,i
(ii)Other 12-5% 12-5"i, !2">"ι. r
c)Forcommercialvehiclesortractors 12.5% 12-5"o 12·
d)Other Free Free Free 37.5"»
2.Bodyballoonsforomnibuses 37.5% 37\>"ó .Γ-ï"n
3.Bodyballoonsformotorcars(otherthanthree-wheeled
vehicles) "o ^*Λ% 37.5",,
4.Other:
a)Ofbodiesforomnibuses,tractorsorcommercial
vehicles 12.5% 12-5% 12·.S% ^■i0U
b)Other Free Free Free .37.5%
87:08Tanksandotherarmouredfightingvehicles,motorized,
whetherornotfittedwithweapons,andpartsofsuchvehicles:
A.Knocked-down Free Free Free P"ï"o
B.Other 22.5% Ί2.5"u 11"5% 1>°„'NoL197/42 OfficialJournaloftheEuropeanCommunities 17.7..■

Rateofprotectiveelement
Rateof
Rscal
elementNoinCustoms
Tariffof
Irelandon
1January1972Descriptionofgoods
Full PreferentialSpecial
preferential
(1) (2) (3) (4) (5) (6)
87.09Motor-cycles ,auto-cyclesandcyclesfittedwithanauxiliary
motor,withorwithoutside-cars;side-carsofallkinds:
A.Motor-cycles ,auto-cyclesandcyclesfittedwithanaux­
iliarymotor,withorwithoutside-cars:
1.Knocked-down Free Free Free 17-5%
2.Other:
a)Withaside-car:*
—Inrespectoftheside-car 10% 10% 10% 15%
—Inrespectofthecycle 22-5% 22-5% 22-5% 15%
b)Withoutaside-car 22-5% 22-5% 22-5% 15%
B.Side-carsofallkinds 10% 10% 10% 15%
87.12PartsandaccessoriesofarticlesfallingwithinheadingNo
87.09,87.10or87.11:
A.OfthearticlesofheadingNo87.09 Free Free Free 37-5%
90.23Hydrometersandsimilarinstruments ;thermometers ,pyro­
meters,barometers,hygrometers,psychrometers ,recordingor
not;anycombinationoftheseinstruments :
A.Thermometers suitableforuseaspartsofmotorvehicles Free Free Free 37-5%
90.24Instrumentsandapparatusformeasuring,checkingorauto­
maticallycontrollingtheflow,depth,pressureorothervari­
ablesofliquidsorgases,orforautomaticallycontrollingtem­
perature,(forexample,pressuregauges,thermostats,level
gauges,flowmeters,heatmeters,automaticoven-draught
regulators),notbeingarticlesfallingwithinheadingNo90.14:
A.Instrumentsandapparatussuitableforuseaspartsof
motorvehicles,(forexample,fuelgauges,oilpressure
gauges) Free Free Free 37-5%17.7.73 OfficialJournaloftheEuropeanCommunities No1,197/43

Rateofprotectiveelement
NoinCustoms
Tariffof
Irelandon
1January1972Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
(D (2) (J) (4) (5) (6)
90.27Revolutioncounters,productioncounters,taximeters,mileo­
meters,pedometersandthelike,speedindicators(including
magneticspeedindicators)andtachometers (otherthanarticles
fallingwithinheadingNo90.14);stroboscopes :
A.Mileometers ,revolutionindicatorsandspeedindicators
suitableforuseaspartsofmotorvehicles;taximeteres Free Free Free 37-5%
90.28Electricalmeasuring,checking,analysingorautomatically
controllinginstrumentsandapparatus :
A.Instrumentsandapparatussuitableforuseaspartsof
motorvehicles Free Free Free 37-5%
90.29Partsoraccessoriessuitableforusesolelyorprincipallywith
oneormoreofthearticlesfallingwithinheadingNo90.23,
90.24,90.26,90.27or90.28:
B.PartssuitableforthearticlesfallingwithinheadingNo
90.23A,90.24A,90.27Aor90.28A Free Free Free 37-5%
92.11Gramophones ,dictatingmachinesandothersoundrecorders
andreproducers,includingrecord-players andtapedecks,with
orwithoutsoundheads,televisionimageandsoundrecorders
andreproducers,magnetic:
A.1.Taperecordersandreproducerssuitableformotor
vehicleswhichareshowninChapter87aschargeable
withduty Free Free Free 37-5%NoL197/44 OfficialJournaloftheEuropeanCommunities 17.7.73

NoinCustoms
Tariffof
Irelandon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full PreferentialSpecial
preferentialRateof
fiscal
element
U) (2) (3) <4j (5) (6)
94.01Chairsandotherseats,(otherthanthosefallingwithinhead­
ingNo94.02),whetherornotconvertibleintobeds,andpartsthereof:
A.Chairsandotherseats:
1.Suitableformotorvehicles:
a)Non-foldingbabychairsandseats Free Free Free 37-5%
b)Other' 12-5% 12-5% 12-5% 37-5%
B.Parts:
1.SuitableforthemotorvehicleseatsofsubheadingA1
ofthisheading 12-5% 12-5%. 12-5% 37-5%17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/45