17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/7
II
(Actswhosepublicationisnotobligatory)
COMMISSION
COMMISSION DECISION
of27February1973
authorizingtheUnitedKingdomofGreatBritainandNorthernIrelandtoretainthe
customsdutiesofafiscalnatureorthefiscalelementofthesedutiesoncertainproducts
(OnlytheEnglishtextisauthentic)
(73/199/EEC)
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES 'isseriousdifficultyinreplacingacustomsdutyofa
fiscalnatureorthefiscalelementofsuchaduty,it
shallauthorizethatState,followingarequestmade
before1February1973,toretainthatdutyorthat
element,providedtheStateabolishesitby1January
1976atthelatest;whereastheCommissionshall
determine,before1March1973,theamountofthe
protectiveelement,afterconsultationwiththeMem­
berState;HavingregardtotheTreaty(*)concerningtheAc­
cessionoftheKingdomofDenmark,Irelandandthe
UnitedKingdomofGreatBritainandNorthernIre­
landtotheEuropeanEconomicCommunityandthe
EuropeanAtomicEnergyCommunity ,andtothe
Act(2)annexedthereto,hereaftercalledthe'Act',
andinparticularArticle38thereof;
WhereastheUnitedKingdomofGreatBritainand
NorthernIrelandhasaskedtheCommission for
authoritytoretainuntil31December1975the
customsdutiesofafiscalnatureorthefiscalelement
ofthesedutiesonbeers,wines,spirits,hydrocarbon
oils,matchesandmechanicallighters,anduntil
31December1977onthecustomsdutiesofafiscal
natureorthefiscalelementofthesedutieson
tobacco;
"WhereasunderArticle38(3)oftheAct,whenthe
Commission findsthatinanewMemberStatethereWhereasaccordingtoparagraph4ofArticle38
referredtoabove,theCommissionmayauthorize
theUnitedKingdomtoretainthecustomsdutiesof
afiscalnatureorthefiscalelementofthesedutieson
tobaccofortwoadditionalyearsif,by1January
1976,ithasnotprovedpossibletoconvertthese
dutiesintointernaltaxesonmanufactured tobacco
onaharmonizedbasisinaccordancewithArticle99
oftheEECTreaty,eitherbecausetherearenoCom­
munityprovisionsinthisfieldon1January1975or
becausethetimelimitsetfortheimplementation of
theseCommunity provisions islaterthan
1January1976;
Whereastheintroductionon1April1973ofthe
Communitysystemofvalueaddedtaxinvolvesthe
sectorsconcernedinspecialresponsibilities ,par­
ticularlyinthefieldofpricingandadministration ;(!)OJNoL73,27.3.1972,p.5.
(2)OJNoL73,27.3.1972,p.14.

NoL197/8 OfficialJournaloftheEuropeanCommunities 17.7.73
sultation,itseemsappropriatetotakeintoconsider­
ationascriteriaforthedetermination ofthepro­
tectiveelementsinrelationtothedifferentproducts
eithertheamountoftheexcisedutychargeableon
thenationalproductofasimilarkindortheratesin
theUnitedKingdomCustomsTariffapplicableto
tradewithEFTAcountriesorthoseapplicableto
Commonwealth countries;
ThisDecisioniswithoutprejudicetotheapplication
ofArticle95oftheEECTreaty;
HASADOPTED THISDECISION :
Article1
TheUnitedKingdomofGreatBritainandNorthern
Irelandshallbeauthorizedtoretainthecustomsdu­
tiesofafiscalnatureorthefiscalelementinthese
dutieswhicharecontainedintheTableannexedto
thisDecisionprovidedthatthesedutiesortheseele­
mentsareabolishedforproductsotherthantobacco
by1January1976atthelatestandfortobaccoby
1January1978atthelatest.Whereastheimplementation oftheregulationsset­
tingupacommonmarketingorganizationincertain
sectors,particularlyforwines,willaggravatethe
difficultiesexperiencedbythebusinessenterprises
concernedasaresultoftheresponsibilities mentioned
above;
Whereastheharmonization withintheCommunity
oftheexcisedutystructuresforcertainoftheprod­
uctsmentionedaboveisstillbeingworkedout;
whereasinthesecircumstancestheUnitedKingdom
makesthepointthat,ifthecustomsdutiesofafiscal
natureorthefiscalelementofthesedutieshadtobe
convertedinthenearfuture,itcouldbeplacedinthe
positionwhereitwasnecessarytoreshapeitssystem
asecondtimewithinafairlyshortperiodinorder
tocomplywiththeobligationsarisingfromCom:
rnunitylaw;whereassuchaconversioninseveral
stageswouldproduceunnecessarydifficultiesinpar­
ticularforthetradesconcerned;
Whereas,sofarastobaccoisconcerned,itispointed
outthattheCouncilDirectiveof19December1972
aboutchargesotherthanturnovertaxesapplyingto
theconsumptionofmanufactured tobaccoprovides
thattheMemberStatesareboundtobringintoforce
theprovisionsintheirlaw,regulationsandadminis­
trativeactionwhicharenecessarytocomplywithit
by1July1973atthelatest;whereasnevertheless ,
thesameDirectivemakesprovisionfortheUnited
Kingdomtodefertheentryintoforceofthesaid
provisionsuntil31December1977atthelatest;
Whereasonthebasisofthefactorsmentionedabove
itisreasonabletofindthatfortheproductsin
questiontherewouldbeseriousdifficultyinthe
UnitedKingdominreplacingthecustomsdutiesof
afiscalnatureorthefiscalelementofthesedutiesby
internaltaxes;whereas,moreover,asregardstobacco,
theconditionsfortheapplicationofArticle38(4),
oftheActaremet;
WhereastheUnitedKingdomGovernmenthasbeen
consultedforthepurposeoffixingtheprotective
elementofthedutiesfallingontheproductsin
question;whereas,onthebasisofthedatasupplied
bytheBritishGovernmentinthecourseofthiscon­Article2
Theamountsoftheprotectiveelementoftheduties
chargeableontheproductsreferredtoinArticle1
arecontainedintheTableannexedtothisDecision.
Article3
ThisDecisionisaddressedtotheUnitedKingdomof
GreatBritainandNorthernIreland.
DoneatBrussels,27February1973.
FortheCommission
ThePresident
Francois-Xavier ORTOLI

ANNEX
Ratesofcustomsdutiesofafiscalnatureorofthefiscalelementofsuchduties,
referredtoinArticle1,andoftheprotectiveelementsreferredtoinArticle217.7.73 OfficialJournaloftheEuropeanCommunities NoL197/9NoinUK
Customs
Tariffon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) :5) (6)
22,03Beermadefrommalt:
A.Ofanydescription (otherthanmum,spruce,blackbeer,
Berlinwhitebeerorotherpreparationsofasimilarcharac­
ter,ofanoriginalgravityof1200°ormore)wherethe
wortsthereofwerebeforefermentationofagravity:
I.Of1030°orless
II.Exceeding1030°£1-0000/36gallons Free Free £10-3750/36gallons
—Forthefirst1030° £1-0000/36gallons Free Free £10-3750/36gallons
—Foreveryadditionaldegreeinexcessof1030° Free Free Free £0-4400/36gallons
22.05Wineoffreshgrapes(includinggrapemustwithfermentation
arrestedbytheadditionofalcohol):
A.Lightwine(a):
1.Still:
a)Notinbottle £0-1250/gallon £0-1250/gallon £0-0250/gallon £1-4875/gallon
b)Inbottle £0-2500/gallon £0-2500/gallon £0-1000/gallon £1-4875/gallon
2.Sparkling £0-1000/gallon £0-1000/gallon Free £2-1375/gallon
B.WineoftheRepublicofIrelandexceeding27°butnot
exceeding32°ofproofspirit:
1.Still notapplicable notapplicable notapplicable £1-7375/gallon
2.Sparkling notapplicable notapplicable]notapplicable £2-0375/gallon
ta)Lightwinesarcregardedaswines,irrespectiveoforigin,whosemaximumalcoholiccontentdoesnotexceed26-4°proofspirit.

No¡nUK
Customs
Tariffon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(1) (2) (3) (4) (5) (6)
22.05
(cont'd)C.Otherwinenotexceeding42°:
1.Still:
a)Notinbottle £0-5000/gallon £0-5000/gallon Free £2-2125/gallon
b)Inbottle £0-6250/gallon £0-6250/gallon £0-0750/gallon £2-2125/gallon
2.Sparkling £0-5000/gallon £0-5000/gallon Free £2-8375/gallon
D.Wineexceeding42°:
1.Still:
a)Notinbottle £0-5000/gallon £0-5000/gallon Free £2-2125/gallon
b)Inbottle £0-6250/gallon £0-6250/gallon £0-0750/gallon £2-2125/gallon
2.Sparkling £0-5000/gallon £0-5000/gallon Free £2-8375/gallon
togetherwithanadditionaldutypergallon,forevery
degreeorfractionofadegreeinexcessof42°,of £0-0400/gallon £0-0400/gallon Free £0-1800/gallon
22.06Vermouthsandotherwinesoffreshgrapesflavouredwith
aromaticextracts:
A.Lightwine:
1.Still:
a)Notinbottle £0-1250/gallon £0-1250/gallon £00250/gallon £1-4875/gallon
b)Inbottle £0-2500/gallon £0-2500/gallon £0-1000/gallon £1-4875/gallon
2.Sparkling £0-1000/gallon £0-1000/gallon Free £2-1375/gallon
B.WineoftheRepublicofIrelandexceeding27°butnot
exceeding32°ofproofspirit:
1.Still notapplicable notapplicable notapplicable £1-7375/gallon
-2.Sparkling notapplicable notapplicable notapplicable £2-0375/gallonNoL197/10 OfficialJournaloftheEuropeanCommunities 17.7.73

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972DescriptionofgoodsFull EFTA CommonwealthRateof
fiscal
element
(1) (2) (i) (4)(5) (6)
22.06
(cont'd)C.Otherwinenotexceeding42°:
1.Still:
a)Notinbottle £0-5000/gallon £0-5000/gallon Free £2-2125/gallon
b)Inbottle £0-6250/gallon £0-6250/gallon £0-0750/gallon £2-2125/gallon
2.Sparkling £0-5000/gallon £0-5000/gallon Free ¿2-8375/gallon
D.Wineexceeding42°:
1.Still:
a)Notinbottle /0-5000/gallon £0-5000/gallon Free £2-2125/gallon
b)In-bottle £0-6250/gallon £0-6250/gallon £0-0750/gallon £2-2125/gallon
2.Sparkling£0-5000/gallon £0-5000/gallon Free £2-8375/gallon
togetherwithanadditionaldutypergallon,forevery
degreeorfractionofadegreeinexcessof42°,of£0-0400/gallon £0-0400/gallon Free £0-1800/gallon
22.07Otherfermentedbeverages (forexample,cider,perryand
mead):
A.Beer:
1.Ofanydescription (otherthanmum,spruce,blackbeer,
Berlinwhitebeer,orotherpreparations ofasimilar
character,ofanoriginalgravityof1200°ormore)
wherethewortsthereofwerebeforefermentation ofa
gravity:
a)Of1030°orless £1-000/36gallons Free Free £10-3750/36gallons
b)Exceeding1030°:
—Forthefirst1030° £1-000/36gallons Free Free £10-3750/36gallons
—Foreveryadditionaldegreeinexcessof1030°
iFree Free Free £0-4400/36gallons17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/11

NoinUK
Customs
Tariffon
1January1972Rateofprotectiveelement
Descriptionofgoods
Ful EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) (5) (6)
22.07
(cont'd)B.Wine:
1.Lightwine:
a)Still:
(i)Notinbottle £0-1250/gallon £0-1250/gallon £0-0250/gallon £1-4875/gallon
(ii)Inbottle £0-2500/gallon £0-2500/gallon £0-1000/gallon £1-4875/gallon
b)Sparkling £0-1000/gallon £0-1000/gallon Free £2-1375/gallon
2.WineoftheRepublicofIrelandexceeding27°butnot
exceeding32°ofproofspirit:
a)Still notapplicable notapplicable notapplicable ¿1-7375/gallon
b)Sparkling notapplicable .notapplicable notapplicable £2-0375/gallon
3.Otherwinenotexceeding42°:
a)Still:
(i)Notinbottle £0-5000/gallon £0-5000/gallon Free £2-2125/gallon
(ii)Inbottle £0-6250/gallon £0-6250/gallon £0-0750/gallon/2-2125/gallon
b)Sparkling £0-5000/gallon £0-5000/galion Free £2-8375/gallon
4.Wineexceeding42°:
a)Still:
(i)Notinbottle £0-5000/gallon £0-5000/gallon Free £2-2125/gallon
(ii)Inbottle £0-6250/gallon £0-6250/gallon £0-0750/gallon £2-2125/gallon
b)Sparkling £0-5000/gallon £0-5000/gallon Free £2-8375/gallon
togetherwithanadditionaldutypergallon,forevery
degreeorfractionofadegreeinexcessof42°,of £00400/gallon £0-0400/gallon Free £0-1800/gallonNoL197/12 OfficialJournaloftheEuropeanCommunities 17.7.73

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972DescriptionofgoodsFull EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) (5) (6)
22.08Ethylalcohol(ethanol)orneutralspirits,undenatured ,ofa
strengthofonehundredandfortydegreesprooforhigher;denaturedspirits(includingethylalcohol(ethanol)and
neutralspirits)ofanystrength:-
A.Ifwarehoused 3yearsormore £0-1250/proofgallon Free Free £18-8500/proofgallon
B.Ifnotwarehoused ,orwarehousedlessthan3years £0-1250/proofgallon Free Free £18-9250/proofgallon
22.09Spirits(otherthanthoseofheadingNo22.08);liqueursand
otherspirituousbeverages;compoundalcoholicpreparations
(knownas'concentratedextracts')forthemanufacture of
beverages:
A.Liqueurs,cordials,mixturesandotherpreparations in
bottle,enteredinsuchamannerastoindicatethatthe
strengthisnottobetested:
1.Ifwarehoused 3yearsormore £0-1750/liquidgallon Free Free £25-4250/liquidgallon
2.Ifnotwarehoused ,orwarehousedlessthan3years¿0-1750/liquidgallon Free Free £25-5250/liquidgallon
B.Otherspirits(includingspirituousbeverageshavingthe
characterofspirits,andliqueurs):
1.Ifwarehoused 3yearsormore £0-1250/proofgallon Free Free £18-8500/proofgallon
2.Ifnotwarehoused,orwarehousedlessthan3years£0-1250/proofgallon Free Free £18-9250/proofgallon
23.05Winelees;argol:
A.Winelees:
1.Lightwine £0-1250/gallon £0-1250/gallon £0-0250/gallon £1-4875/gallon
2.WineoftheRepublicofIrelandexceeding27°butnot
exceeding32°ofproofspirit » notapplicable notapplicable notapplicable £1-7375/gallonI7
.7.73 OfficialJournaloftheEuropeanCommunities NoL197/13

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972«
Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) (5) (6)
23.05
(cont'd)3.Otherwinenotexceeding42°ofproofspirit
4.Wineexceeding42°ofproofspirit£0-5000/gallon
£0-5000/gallon£0-5000/gallon
£0-5000/gallonFree
Free£2-2125/gallon
£2-2125/gallon
togetherwithanadditionaldutypergallonforevery
degreeorfractionofadegreeinexcessof42°,of£0-0400/gallon £0-0400/gallon Free £0-1800/gallon
24.01Unmanufactured tobacco;tobaccorefuse:
A.Containing10%ormorebyweightofmoisture: £0-0850/lb £0-0850/lb£0-0080/lb(a)£4-9560/lb
B.Other £0-0940/lb £0-0940/lb£0-0090/lb(a)£4-9970/lb
24.02Manufactured tobacco;tobaccoextractsandessences:
A.Manufactured tobacco:
1.Cigars £0-1475/lb Free »Free £5-3375/lb
2.Cigarettes £0-2185/lb Free £0-1000/lb £5-0975/lb
3.Cavendishornegrohead:
a)Manufactured inbond £0-0975/lb £0-0975/lb Free £5-0685/lb
b)Other £0-1120/lb Free Free £5-1540/lb
4.Snuffandsnuffwork(includingtobaccodustor
powderandgroundtobacco) £0-1130/lb Free £0-0110/lb £5-0910/lb
5.Other £0-1375/lb Free £0-0400/lb £50410/lb
27.06Tardistilledfromcoal,fromligniteorfrompeat,andother
mineraltars,includingpartiallydistilledtarsandblendsof
pitchwithcreosoteoilsorwithothercoaltardistillation
products:
A.Hydrocarbon oil' Free Free Free £0-2250/gallonNoL197/14 OfficialJournaloftheEuropeanCommunities 17.7.73
(a)ThesameprotectiveelementforimportsfromtheIrishRepublic.

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) (5) (6)
27.07Oilsandotherproductsofthedistillationofhightemperature
coaltarsandsimilaroilsandproductsobtainedbyother
processes(forexample,benzole,creosote,cresylicacidand
solventnaphtha):
A.Hydrocarbon oil Free Free Free £0-2250/gallon
27.09Petroleumoilsandoilsobtainedfrombituminousminerals,
crude:
B.Other Free Free Free £0-2250/gallon
27.10Petroleumoilsandoilsobtainedfrombituminousminerals,
otherthancrude;preparationsnotelsewherespecifiedor
included,containingnotlessthan70%byweightofpetroleum
oilsorofoilsobtainedfrombituminousminerals,theseoils
beingthebasicconstituentsofthepreparations :
A.Hydrocarbon oilFree Free Free £0-2250/gallon
B.Other:
1.Containinglightoil:
—Hydrocarbon oilduty(a)Free Free Free £0-2250/gallon
27.12Petroleumjelly:
A.Hydrocarbon oil Free Free Free £0-2250/gallon
27.14Petroleumbitumen,petroleumcokeandotherresiduesof
petroleumoilsorofoilsobtainedfrombituminousminerals:
B.Hydrocarbon Oil Free Free Free £0-2250/gallon
27.16Bituminousmixturesbasedonnaturalasphalt,onnatural
bitumen,onpetroleumbitumen,onmineraltaroronmineral
tarpitch(forexample,bituminousmastics,cut-backs):
A.Hydrocarbon oil Free Free Free £0-2250/gallon17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/15
(a)Theadditionalchargeof3%isaprotectivedutytowhichArticle38oftheTreatyofAccessiondoesnotapply.

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(D (2) (3) (4) (5) (6)
29.01Hydrocarbons :
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27:
1.Thefollowing:benzene,dicyclopentadiene ,dipentene,
heptane,hexane,indene,(+)limonene(—)limonene,
2-methylbutane ,octadecane,octane,pentane,pinene,
terpinolene,toluene,xylene(mixedisomers)Free Free Free £0-2250/gallon
2.Styrenemonomer:
—Hydrocarbon oilduty(a)Free Free Free £0-2250/gallon
3.Other:
—Hydrocarbon oilduty(a) Free Free Free £0-2250/gallon
32.09Varnishesandlacquers;distempers;preparedwaterpigments
ofthekindusedforfinishingleather;paintsandenamels;
pigmentsinlinseedoil,whitespirit,spiritsofturpentine,
varnishorotherpaintorenamelmedia;stampingfoils;dyes
orothercolouringmatterinformsorpackingsofakind
soldbyretail:
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27Free Free Free £0-2250/gallon
33.06Perfumery,cosmeticsandtoiletpreparations :
A.Perfumedspirits(b):
1.Incask:
a)Ifwarehoused3yearsormore Free Free Free £9*6000/liquidgallon
b)Ifwarehoused2andlessthan3years Free Free Free £9-6750/liquidgallon
c)Ifnotwarehoused,orwarehousedlessthan2years Free Free Free £9-7200/liquidgallonNoL197/16 OfficialJournaloftheEuropeanCommunities 17.7.73 (a)Theadditionalchargeortheminimumdutyof8%isaprotectivedutytowhichArticle38oftheTreatyofAccessiondoesnotapply.
(b)Perfumedspiritsarenotsubjecttofiscaldutyunlessthespiritsarenotsufficientlydenatured.

Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972'Descriptionofgoods
Full F.FTA CommonwealthRateof
fiscal
element
(1)(2) I (3) (4) (5) (6)
33.06
(cont'd)2.Inbottle:
a)Ifwarehoused 3yearsormore Free Free Freei9-6500/liquidgallon
b)Ifwarehoused2andlessthan3years Free Free Free £9-7250/liquidgallon
c)Notwarehoused,orwarehousedlessthan2years Free Free Free £9-7700/liquidgallon
34.03Lubricatingpreparations ,andpreparationsofakindused
foroilorgreasetreatmentoftextiles,leatherorothermaterials,
butnotincludingpreparationscontaining70%ormoreby
weightofpetroleumoilsorofoilsobtainedfrombituminous
minerals:·
B.Other:
1.Containinglightoilasdefinedin(b)oftheSpecial
NotetoChapter27
—Hydrocarbon oilduty(a) Free Free Free £0-2250/gallon
36.05Pyrotechnicarticles(forexample,fireworks,railwayfog
signals,amorces,rainrockets):
A.Bengalmatches £0.0325/7200matches Free £0-0325/7200matches£0-6875/7200matches
36.06Matches(excludingbengalmatches)irrespectiveofthenumber
ineachcontainer £0-0325/7200matches Free £0-0325/7200matches£0-6875/7200matches
36.08Othercombustiblepreparationsandproducts:
A.Hydrocarbonoilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
C.Firelighterscontainingheavyoil:
—Hydrocarbon oilduty(a) Free Free Free £0-2250/gallon17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/17 (a)Theadditionalchargeof8%isaprotectivedutytowhichArticle38oftheTreatyofAccessiondoesnotapply.

NoL197/18 OfficialJournaloftheEqiropeanCommunities 17.7.73Rateofprotectiveelement
NoinUK
Customs
Tariffon
1January1972Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
W (2) (3) (4) (4) (6)
38.07Spiritsofturpentine (gum,woodandsulphate)andother
terpenicsolventsproducedbythedistillationorothertreatment
ofconiferouswoods;crudedipentene;sulphiteturpentine;
pineoil(excludingpineoilsnotrichinterpineol):
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
38.08Rosinandresinacids,andderivativesthereofotherthan
estergumsincludedinheadingNo39.05;rosinspiritand
rosinoils:
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
38.14Anti-knockpreparations ,oxidationinhibitors,guminhibitors,
viscosityimprovers,anti-corrosive preparations andsimilar
preparedadditivesformineraloils:
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
38.18Compositesolventsandthinnersforvarnishesandsimilar
products:
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
B.Other:
1.Productscontainingoneormoreconstituentswhich
havebeenusedintheirmanufactureorpreparation
andhavenotlosttheiridentityandwhich,ifimported
separately,wouldbeclassifiedinChapter28or29and
bechargeablewithimportdutyamountingatthefull
rateto17-5%ormoreofthevalueoftheconstituent :-
.

NoinUK
Customs
Tanfion
1January1972Rateofprotectiveelement
Rateof
fiscal
elementDescriptionofgoods
Full EFTA Commonwealth
(D (2) (3) (4) (5) (6)
38.18
(cont'd)a)Containinglightoilasdefinedin(b)oftheSpecial
NotetoChapter27:
—Hydrocarbon oilduty(a) Free Free Free £0-2250/gallon
2.Other:
a)Containinglightoilasdefinedin(b)oftheSpecial
NotetoChapter27:
—Hydrocarbon oilduty(a) Free Free Free £0-2250/gallon
38.19Chemicalproductsandpreparationsofthechemicalorallied
industries (includingthoseconsistingofmixturesofnatural
products),notelsewherespecifiedorincluded;residual
productsofthechemicaloralliedindustriesnotelsewhere
specifiedorincluded:
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
39.02Polymerization andcopolymerization products(forexample,
polyethylene ,polytetrahaloethylenes ,polyisobutylene ,poly­
styrene,polyvinylchloride),polyvinylacetate),poly(vinyl
chloroacetate )andotherpolyvinylderivatives )pcly(acrylic
derivatives),poly(methacrylic derivatives),coumarone-indene
resins):
A.Hydrocarbon oilasdefinedin(a)oftheSpecialNoteto
Chapter27 Free Free Free £0-2250/gallon
98.10Mechanicallightersandsimilarlighters,includingchemical
andelectricallighters,andpartsthereof,excludingflintsand
wicks:17.7.73 OfficialJournaloftheEuropeanCommunities NoL197/19 (a)Theadditionalchargeof3%andtheamountofdutychargeableontheconstituentareprotectivedutieswhichArticle38oftheTreatyofAccessiondoesnotapply.

NoinUK
Customs
Tariffon
1January1972Rateofprotectiveelement
Descriptionofgoods
Full EFTA CommonwealthRateof
fiscal
element
(1)■ (2) (3) (4) (5) (6)
98.10
(cont'd)A.Portablelighters,beingportablemechanical,chemical,
electricalorsimilarcontrivancesintendedtoprovidea
meansofignition,whetherbyspark,flameorotherwise,
andpartsthereof:
1.Portablelightersconstructedsolelyforthepurposeof
ignitinggasfordomesticuse,whethercompleteor
incomplete (includingstemsofelectricallightersand
rigidorspringframesofflintlighters) i0-0500/each Free £0-0500/each £0-2000/each
2.Otherportablelighters,completeorincomplete
(includingbodies) i0-0500/each Free £0-0500/each £0-2000/eachNoL197/20 OfficialJournaloftheEuropeanCommunities 17.7.73