CELEX: 31973D0200
Language: en
Date: 1973-03-06 00:00:00
Title: Commission Decision of 6 March 1973 authorizing Ireland to retain the customs duties of a fiscal nature or the fiscal element of these duties on certain products

17. 7. 73                            Official journal of the European Communities                           No L 197/21
                                                COMMISSION DECISION
                                                    of 6 March . 1973
              authorizing Ireland to retain the customs duties of a fiscal nature or the fiscal element
                                           of these duties on certain products
                                             (Only the English text is authentic)
                                                       (73/200/EEC)
THE COMMISSION OF THE EUROPEAN                                    or even , for certain products, the setting up of an
 COMMUNITIES ,                                                    entirely new system of taxation ; whereas the adminis­
                                                                 trations concerned could not in the near future
                                                                  undertake the work involved ;
Having regard to the Treaty (') concerning the
Accession of the Kingdom of Denmark, Ireland and                  Whereas the implementation of the Regulations set­
the United Kingdom of Great Britain and Northern                 ting up a common marketing organization in certain
Ireland to the European Economic Community and                    sectors, particularly for wines, will aggravate the
the European Atomic Energy Community, and to the                 difficulties experienced by the business enterprises
Act (2 ) annexed thereto, hereafter called the 'Act',            concerned as a result of the responsibilities mentioned
and in particular Article 38 thereof;                             above ;
Whereas Ireland has asked the Commission for
authority to retain until 31 December 1975 the                   Whereas the harmonization within the Community
customs duties of a fiscal nature or the fiscal element          of the excise duty structures for certain of the prod­
of these duties on beers, spirits, certain hydrocarbon           ucts. mentioned above is still being worked out;
                                                                 whereas in these circumstances Ireland makes the
oils, tobacco, wines, table waters, cider, perry,
                                                                 point that, if the customs duties of a fiscal nature or
matches, tyres for vehicles and certain machines,                the fiscal element of these duties had to be converted
certain motor vehicles and certain parts and
accessories therefor ;                                           in the near future, it could be placed in the position
                                                                 where it was necessary to reshape its system a second
                                                                 time within a fairly short period in order to comply
Whereas under Article 38 (3 ) of the Act, when the               with the obligations arising from Community law ;
Commission finds that in a new Member State there                whereas such a conversion in several stages would
is serious difficulty in replacing a customs duty of a           produce unnecessary difficulties ;
fiscal nature or the fiscal element of such a duty, it
shall authorize that State, following a request made
                                                                 Whereas on the basis of the factors mentioned above
before 1 February 1973 , to retain that duty or that
element, provided the State abolishes it by 1 January            it is reasonable to find that for the products in
1976 at the latest ; whereas the Commission shall                question there would be serious difficulty in Ireland
determine, before 1 March 1973 , the amount of the               in replacing the customs duties of a fiscal nature or
protective element, after consultation with the Mem­             the fiscal element of these duties by internal taxes ;
ber State ;
                                                                 Whereas the Irish Government has been consulted
Whereas by reason of the diversity and complexity                for the purpose of fixing the protective element of
of the existing customs and fiscal legislation in Ire­           the duties falling on the products in question ;
land the replacement of customs duties of a fiscal               whereas, on the basis of the data supplied by the
nature or the fiscal element of such duties by internal          Irish Government in the course of this consultation ,
taxes requires a radical revision of such legislation            it seems appropriate to take into consideration as
                                                                 criteria for the determination of the protective
                                                                 elements in relation to the different products either
                                                                 the amount of the excise duty chargeable on the
O OJ No L 73 , 27. 3 . 1972, p. 5.                               national products of a similar kind or the rates in the
(2) OJ No L 73 , 27. 3 . 1972, p. 14.                            Customs Tariff of Ireland applicable to trade with
 ---pagebreak--- No L 197/22                         Official Journal of the European Communities                             17. 7. 73
the United Kingdom of Great Britain and Northern                                      Article 2
Ireland ;
                                                               The amounts of the protective element of the duties
Whereas thfs Decision is without prejudice to the              chargeable on the products referred to in Article 1
application of Article 95 of the EEC Treaty ;                  are contained in the Table annexed to this Decision .
HAS ADOPTED THIS DECISION :
                                                                                      Article 3
                        Article 1                              This Decision is addressed to Ireland .
Ireland shall be authorized to retain the customs
                                                               Done at Brussels, 6 March 1973 .
duties of a fiscal nature or the fiscal element in these
duties for the products listed in the Table annexed                                           For the Commission
to this Decision provided that these duties or these
                                                                                                 The President
elements are abolished by 1 January 1976 at the
latest .                                                                                    Francois-Xavier ORTOLI
 ---pagebreak---                                                ANNEX
            tes of customs duties of a fiscal nature or of the fiscal element of such duties,                                                              17 . 7 . 73
            eferred to in Article 1 , and of the protective elements referred to in Article 2
                                                                      Rate of protective element
                                                                                                                                    Rate of
             f goods                                                                                                                  fiscal
                                                     Full                    Preferential
                                                                                                           Special
                                                                                                                                    element
                                                                                                         preferential
                                                      (3 )                       (4)                         ( ')                     (6)
ntended for the manufacture
                                                                                                                                                           Official
                                            £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4 6904/proof gallon    £ 15-3516/proof gallon
                                            £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4-6904/proof gallon    £ 15-4766/proof gallon     Journal
 )                                          £ 6-4990/liquid gallon   ¿, 6-3320/liquid gallon       £ 6-3320/liquid gallon   £ 20-7240/liquid gallon
)                                          £ 6-4990/liquid gallon    £ 6-3320/liquid gallon        £ 6-3320/liquid gallon   £ 20-89 10/liquid gallon
                                            £ 4-8154/proof gallon    / 4-6904/proof gallon         £ 4-6904/ proof gallon   £ 15-3516/proof gallon
                                            £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4-6904/ proof gallon   £ 15-4766/proof gallon
 k and products intended for
  nk ( a) :
                                           £ 20-1670/proof gallon £ 20-0420/proof gallon           £ 20-0420/proof gallon             Free
                                                                                                                                                       of the European Communities
                                           £ 20-2920/proof gallon £ 20- 1670/proof gallon          £ 20-1670/proof gallon             Free
 )                                        £ 27-2230/liquid gallon £ 27-0560/liquid gallon £ 27-0560/liquid gallon                     Free
)                                         £ 27-3900/liquid gallon £ 27-2230/liquid gallon £ 27-2230/liquid gallon                    Free
                                           £ 20-1670/proof gallon    £ 20-0420/proof gallon        £ 20-0420/proof gallon            Free
                                           £ 20-2920/proof gallon    £ 20-1670/proof gallon        £ 20-1670/proof gallon            Free
           atured spirits .
                                                                                                                                                           No L 197/23
 ---pagebreak---                                                                     Rate of protective element
                                                                                                                                   Rate of
              of goods                                                                                                              fiscal
                                                   Full                    Preferential
                                                                                                         Special
                                                                                                                                   element
                                                                                                       preferential                                      No L 197/24
            )                                      (3)                         (4)                         (5)                      (6)
other preparations in bottle
     o indicate that the strength is
                                         £ 0.0251 /liquid gallon    £ 0-025 1/liquid gallon      £ 0-0251 /liquid gallon   £ 0-9949/liquid gallon
                                          £ 0-0210/proof gallon     £ 0-0210/proof gallon        £ 0-0210/proof gallon     £ 0-7370/proof gallon
       for motor vehicles :
                                                                                                                                                          Official
    arts for ambulance chassis or
                                                  Free                        Free                        Free                     12-5%
    s                                             Free                        Free                         Free                    17-5 %             Journal
      must) and vegetable juices,
      d sugar, but unfermented and
     s a beverage without dilution           £ 0-0166/gallon           £ 0-0166/gallon               £ 0-0166/gallon          £ 0-0743/gallon
     and aerated waters ; icé and
       ficial ; aerated waters               £ 0-0166/gallon           £ 0-0166/gallon              £ 0-0166/gallon           £ 0-0743/gallon
 aters and flavoured aerated
        beverages, not including fruit
                                                                                                                                                      of the European Communities
        hin heading No 20.07 :
   ontaining the juice of black­
      essence of blackcurrants                  60% plus                  60% plus                     40% plus               £ 0-0743/gallon
                                             £ 0-0166/gallon           £ 0-0166/galloft             £ 0-0166/gallon
                                             £ 0-0166/gallon           £ 0-0166/gallon              £ 0-0166/gallon           £ 0-0743/gallon
                                         £ 0-0250 for every 36      £ 0-0250 for every 36        £ 0-0250 for every        £ 29-1670 for every
                                         gallons of beer of         gallons of beer of           36 gallons of beer of     36 gallons of beer of
                                         which the worts were,      which the worts were,        which the worts were,     which the worts were,
                                         before fermentation,       before fermentation,         before fermentation ,     before fermentation,
                                         of a specific gravity of   of a specific gravity of     of a specific gravity     of a specific gravity of
                                         1055° and so in            1055° and so in              of 1055° and so in        1055° and so in
                                         • proportion for any       proportion for any           proportion for any        proportion for any
                                         difference in gravity      difference in gravity        difference in gravity     difference in gravity
                                                                                                                                                         17. 7. 73
 ---pagebreak---                                                            Rate of protective element
                                                                                                            Rate of
        of goods                                                                                              fiscal
                                                                                                                                17. 7. 73
                                                                                          Special
                                               Ful                Preferential                              element
                                                                                        preferential
                                                3                     (4                     5                6
   st with fermentation arrested
   of spirit :
                                              Free                   Free                 Free         £ 1-1750/gallon
                   '                     £ 0-2000/gallon             Free                 Free .       £ 1-1750/gallon
  ceeding 30 of proof spirit :
                                              Free                   Free                 Free         £ 1-3750/gallon
                                         £ 0-4000/gallon             Free                 Free         £ 1-3750/gallon
   pirit :
                                              Free                   Free                 Free         £ 2-0750/gallon
                                         £ 0-4000/gallon             Free                 Free         £ 2-0750/gallon
                                              Free                   Free                 Free         £ 2-8120/gallon
      wine whether still or sparkling,
pirit, an additional duty for
    a degree above 42° of proof
                                     x        Free                   Free                 Free         £ 0-1750/gallon
                                                                                                                         Official Journal of the European Communities
f fresh grapes flavoured with
                                                            The rates applicable to heading No 22.05
 r example, cider, perry and
                                                            The rates applicable to heading No 22.03
  22.05 under this :
                                                                                                                                 No L 197/25
 ---pagebreak---                                                               Rate of protective element
                                                                                                                         Rate of
           on of goods                                                                                                    fiscal
                                               Full                  Preferential
                                                                                                Special
                                                                                              preferential              element
                                                                                                                                                No L 197/26
           2)                                  (3)                       (4)                      (5)                     (6)
   f proof spirit :
                                         £ 0-3780/gallon        £ 0-1410/gallon            £ 0-1410/gallon         £ 0-7970/gallon
                                         £ 0-5780/gallon        £ 0-2410/gallon            £ 0-2410/gallon         £ 0-7970/gallon
 not exceeding 30° of proof
                                         £ 0-5080/gallon        £ 0-1910/gallon            £ 0-1910/gallon         £ 0-8670/gallon
                                         £ 0-9080/gallon        £ 0-3910 gallon            £ 0-3910/gallon         £ 0-8670/gallon
   oof spirit :
                                         £ 0-8970/gallon        £ 0-3990/gallon            £ 0-3990/gallon         £ 1 - 1780/ gallon
                                         £ 1-2970/gallon        £ 0-5990/gallon            / 0-5990/gallon         £ 1-1780/gallon
                                         £ 0-7350/gallon               Free                     Free               £ 2-0770/gallon
    ion to wine whether still or
   ° of proof spirit, an additional
   r fraction of a degree above 42°
                                         £ 0-0340/gallon               Free                     Free               £ 0-1410/gallon
                                                                                                             -
    han 9° of proof spirit and not
 it or spirit derived from the
                                                                                                                                         Official Journal of the European Communities
                                         £ 0-2000/gallon        £ 0-2000/gallon            £ 0-1000/gallon          £ 0-0500/gallon
                                         £ 0-2000/gallon        £ 0-2000/gallon            £ 0-1000/gallon          £ 0-0500/gallon
                                      £ 19-9545/proof gallon £ 19-8295/prpof gallon £ 19-8295/proof gallon       £ 0-3375/proof gallon
                                      £ 19-9545/proof gallon £ 19-8295/proof gallon £ 19-8295/proof gallon       £ 0-3375/proof gallon
                                               -
   spirit                                                      The rates applicable to heading No 22.09
 roof spirit                             £ 0-0166/gallon        £ 0-0166/gallon      £ 0-0166/gallon                £ 0-0743/gallon            17. 7. 73
 ---pagebreak---                                                                Rate of protective element
                                                                                                                              Räte of
      n of goods                                                                                                              fiscal
                                                                                                                                                 17. 7, 73
                                              Full                    Preferential
                                                                                                    Special
                                                                                                  preferential               element
      )                                        (3)                        (4)                         (5)                      (6)
    s, undenatured, of a strength
  atured spirits (including ethyl
     any strength :
re :
                                     £ 20-1670/proof gallon £ 20-0420/proof gallon £ 20-0420/proof gallon                     Free
                                     £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4-6904/proof gallon    £ 15-3516/proof gallon
                                                                                                                                                   Official
oused less than 3 years :
                                     £ 20-2920/proof gallon £ 20-1670/proof gallon £ 20-1670/proof gallon                     Free
                                     £ 4-8154/proof gallon    £ 4-6904/proof galllon        £ 4-6904/proof gallon    £ 15-4766/proof gallon
    ading No 22.08) ; liqueurs and
    mpound alcoholic preparations
 acts') for the manufacture of
                                                                                                                                               Journal of the European
  es and other preparations in
   anner as to indicate that the
     :
  more                               £ 6-4990/liquid gallon   £ 6-3320/liquid gallon        £ 6-3320/liquid gallon   £ 20-7240/liquid gallon       Communities
 ehoused less than 3 years           £ 6-4990/liquid gallon   £ 6-3320/liquid gallon        £ 6-3320/liquid gallon   £ 20-8910/liquid gallon
  s beverages having the
     eurs) :
 more                                £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4-6904/proof gallon    £ 15-3516/proof gallon
rehoused less than 3 years           £ 4-8154/proof gallon    £ 4-6904/proof gallon         £ 4-6904/proof gallon    £ 15-4766/proof gallon
                                                               The rates applicable to heading No 22.05                                           No L 197/27
 ---pagebreak---                                              Rate of protective element
                                                                                                     Rate of
     n of goods                                                                                       fiscal
                                   Full
                                                                                 Special
                                                    Preferential                                     element
                                                                               preferential                           No L 197/28
    2)                             (3)                  (4)               I        (5)                 (6)
 acco refuse :
ed :
more by weight of moisture       . Free                Free                       Free             £ 4-4160/lb
                                  Free                  Free                      Free             £ 4-6160/lb
more by weight of moisture     £ 0-0020/lb        £ 0-0020/lb                 £ 0-0020/lb          £ 4-4160/lb
                               £ 0-0020/lb        £ 0-0020/lb                 £ 0-0020/lb          £ 4-6160/lb
 co extracts and essences :
                               £ 0-7920/lb             Free                       Free            £ 4-5660/lb
                               £ 0-7730/lb             Free                       Free            £ 4-4700/lb
d :
nd                             £ 0-7820/lb             Free                       Free        .   £ 4-5160/lb
                                                       Free
                                                                                                                 Official Journal of the European Communities
                               £ 0-7870/lb                                        Free            £ 4-5410/lb
an 13% by weight of moisture   £ 0-7670/lb             Free                       Free            £ 4-4410/lb
                               £ 0-7870/lb             Free                       Free            £ 4-5410/lb
genized tobacco :
more by weight of moisture     £ 0-0020/lb        £ 0-0020/lb                 £ 0-0020/lb         £ 4-4160/lb
                               £ 0-0020/lb        £ 0-0020/lb                 £ 0-0020/lb         £ 4-6160/lb
                                                                                                                       17. 7. 73
 ---pagebreak---                                                          Rate of protective element
                                                                                                                Rate of
       of goods                                                                                                   fiscal
                                                                                                                                      17. 7. 73
                                             Full
                                                                                         •     Special
                                                                Preferential                 preferential       element
                                             (3)                    (4)                          (5)              (6)
                                        £ 1-9575/lb           £ 1-1875/lb               £ 1-1875/lb          / 3-2705/lb
                                        £ 0-9950/lb           £ 0-2250/lb             • £ 0-2250/lb          £ 4-2330/lb
  obacco                                £ 0-7700/lb                Free                        Free          £ 4-4580/lb
  istillation of high temperature
     ned in Note 2 to this Chapter :
   5 (a) to this Chapter               £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-2075/gallon
fined in Note 5 (c) to this
                                       £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-1773/gallon
 d from bituminous minerals,
   5 (a) to this Chapter               £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-2075/gallon
fined in Note 5 (c) to this
                                       £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-1773/gallon
                                                                                                                              Official Journal of the European Communities
 d from bituminous minerals,
  not elsewhere specified or in­
   70% by weight of petroleum
  tuminous minerals, these oils
   he preparations :
   5 (a) to this Chapter               £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-2075/gallon
   defined in Note 5 (c) to this
                                       £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon       £ 0-1773/gallon          No L 197/29
 ---pagebreak---                                                                Rate of protective element
                                                                                                                             Rate of
        n of goods                                                                                  Special                    fiscal
                                               Full                   Preferential                                           element
                                                                                                  preferential                                         No L 197/30
        2 )                                     (3 )                       (4)                        (5 )                     (6)
   e 5 (a) to Chapter 27                 £ 0-0042/gallon          £ 0-0042/gallon              £ 0-0042 /gallon         £ 0-2075/gallon
  ined in Note 5 (c) to Chapter 27       £ 0-0042 gallon          £ 0-0042/gallon              £ 0-0042 /gallon         £ 0- 1773 /gallon
   t preparations :
 or more :
     manner as to indicate that the
       be tested                      £ 7-7050/liquid gallon   £ 7-5050/liquid gallon       £ 7-5050/liquid gallon   £ 24-5620/liquid gallon
  atured spirits                      £ 20-1670/proof gallon £ 20-0420/proof gallon         £ 20-0420/proof gallon             Free
                                      £ 4-8154/proof gallon    £ 4-6904/proof gallon        £ 4-6904/proof gallon    £ 15-35 16/ proof gallon
  warehoused less than 3 years :
     manner as to indicate that the
                                                                                                                                                Official Journal of the European Communities
       be tested                      £ 7-7050/liquid gallon   £ 7 - 5050/ liquid gallon    £ 7-5050/liquid gallon   £ 24-7620/liquid gallon
  atured spirits                      £ 20-2920/proof gallon £ 20-1670/proof hallon £ 20-1670/proof gallon                     Free
                                      £ 4-8154/proof gallon    £ 4-6904/proof gallon        £ 4-6904/proof gallon    £ 15-4766 / proof gallon
tches)                                  £ 0 0790 per 7 200      £ 0-0790 per 7 200            £ 0-0790 per 7 200       £ 0-5660 per 7 200
                                      matches and so in         matches and so in             matches and so in        matches and so in
                                      proportion for any less proportion for any less proportion for any less proportion for any less
                                       number of matches        number of matches            number of matches         number of matches
                                                                                                                                                       17. 7. 73
 ---pagebreak---                                                            Rate of protective element
                                                                                                               Rate of
      n of goods                                                                                                fiscal
                                                                                                                                        17. 7. 73
                                             Full
                                                                                             Special
                                                                  Preferential                                element
                                                                                           preferential
      2)                                       (3)                    (4)                      (5)              (6)
  s, and products :
   te 5 (a) to Chapter 27                £ 0*0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-2075/gallon
  ood and sulphate) and other
   the distilliation or other treat­
crude dipentene ; sulphite tur­
     ine oils' not rich in terpineol):
 ed in Note 5 (c) to Chapter 27          £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-1773/gallon
   ivatives thereof other than ester
  9.05 ; roson spirit and rosin oils :
 ed in Note 5 (c) to Chapter 27          £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-1773/gallon
   er than the composite solvents
     ding No 38.18) ; wood creosote ;
 ed in Note 5 (c) to Chapter 27          £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-1773/gallon
                                                                                                                                 Official Journal of the European Communities
ners for varnishes and similar
    e 5 (a) to Chapter 27                £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-2075/gallon
  defined in Note 5 (c) to Chapter
                                         £ 0-0042/gallon      £ 0-0042/gallon           £ 0-0042/gallon   £ 0-1773/gallon
 ations of the chemical or allied
   nsisting of mixtures of natural
   fied or included ; residual prod­                                                                                     •   '
    industries, not elsewhere speci­
                                                                                                                                       No L 197/31
 ---pagebreak---                                                                   Rate of protective element
                                                                                                                         Rate of
             on of goods                                                                                                  fiscal
                                                                                                     Special             element
                                                    Full                 Preferential              preferential                           No L 197/32
            (2 )                                    (3 )                     (4)                       (5 )               (6 )
    te 5 (a) to Chapter 27                   £ 0-0042/gallon         £ 0-0042/gallon           £ 0-0042/gallon      £ 0-2075/gallon
   defined in Note 5 (c) to Chapter
                                              / 0-0042/gallon        £ 0-0042/gallon           £ 0-0042/gallon      £ 0-1773/gallon
  ened vulcanized rubber :
  vehicles which are shown in                                                                                                             Official
    with duty­                                     Free                     Free                     Free               37-5 %
                                                                                                                                      Journal
  levator belts or belting, of vul­
     es of heading Nos 84.06 A and
                                                   Free                     Free                     Free               37-5%
   erchangeable tyre treads, inner
    ls of all kinds :
      headings Nos 87.01 , 87.02 , 87.03 ,
  87.14 A or for self-propelled
   adings Nos 84.22 D and 84.23 :
                                                                                                                                      of the European Communities
dth of which from sidewall to
     externally, is not less than 7
    meter of which , measured from
       less than 16 inches :
      tractors                                   45% or                   45 % or                  45% or                Free
                                             £ 15-0000/each (*)     £ 15-0000/each (*)         £ 15-0000/each (*)
                                                 30 % or                  30 % or                  30% or                15%
                                             £ 15-0000/each (*)     £ 15-0000/each H           £ 15-0000/each (*)
                                                                                                                                           17. 7 . 73
 ---pagebreak---                                                        Rate of protective element
                                                                                                        Rate of
           n of goods                                                                                    fiscal
                                                                                                                     17. 7. 73
                                                                                         Special
                                         Full                 Preferential                              element
                                                                                       preferential
          2)                              (3 )                    (4)                      (5)           (6)
    tractors                           45% or                  45% or                  45% or            Free
                                   £ 3-0000/each (*)      £ 3-0000/each (*)         £ 3-0000 each (*)
                                      30% or                  30% or                   30% or            15%
                                   £ 3-0000/each (*)      £ 3-0000/each (*)         £ 3-0000/each (-)
                                                                                                                      Official
   tors                                 45%                     45%                      45 %            Free
                                        30%                     30%                      30%             15%
                                        45%                     45%                      45%            . Free
                                        30%                     30%                      30%             15%
                                                                                                                  Journal of the European
  iew mirrors), unframed, framed
   cles :                                                                                                             Communities
    omnibuses                          12-5%                   12-5%                    12-5%           37-5%
                                         Free                    Free                    Free           37-5%
 ling glassware and optical ele­
 worked nor of optical glass :
    riors of motor vehicles             12-5%                   12.5 %                  12-5%           37-5%
                                                                                                                       No L 197/33
 ---pagebreak---                                                  Rate of protective element
                                                                                             Rate of
      n of goods                                                                              fiscal
                                          Full
                                                                                Special
                                                        Preferential                         element ■
                                                                              preferential                      No L 197/34
     2>                                    (3)              (4)                   <5>          (6)
 ptical elements of glass :
   cles                                   Free             Free                 Free         37-5 %
 e, ropes, plaited bands, slings
   wire, but excluding insulated
  hicles                                  Free             Free                 Free          37-5
  on or steel :
ther parts and accessories suit­
                                          Free             Free                 Free         37-5 %
    of iron or steel :
                                                                                                         Official Journal of the European Communities
     vehicles                             Free             Free                 Free         37-5 %
 ination or electrically operated),
  al ; frames incorporating locks,
   ke, and parts of such frames, of
     foregoing articles of base metal :
 herefor :
 or, suitable for motor vehicle           Free             Free                 Free         37-5 %
                                                                                                                 17. 7. 73
 ---pagebreak---                                                    Rate of protective element
                                                                                                Rate of
          of goods                                                                               fiscal
                                                                                                             17 . 7 . 73
                                           Full           Preferential
                                                                                  Special
                                                                                preferential   element
         )                                   (3)              (4)                   W            (6)
     gs of a kind suitable for furni­
     s blinds, coachwork, saddlery,
       luding automatic door closers) ;
      brackets and the like :
    able for motor vehicles                Free              Free                  Free        37-5%
                                                                                                             Official
    ines :
                                           Free              Free                  Free        37-5%
                                           Free              Free                  Free        37-5 %     Journal of the European
   and turbo pumps) for liquids,
    suring devices ; liquid elevators
     and similar kinds :
   ehicles :                                                                                                 Communities
                                           Free              Free                  Free        37-5%
    ps of subheadings A 2 of this
                                           Free              Free                  Free        37-5%
d air or gas compressors (in­
 ps and compressors, and free­
      es) ; fans, blowers and the like :
                                           Free              Free                  Free­       37-5%        No L 197/35
 ---pagebreak---                                                      Rate of protective element
                                                                                                 Rate of
       i of goods                                                                                  fiscal
                                                                                    Special      element
                                             Full           Preferential
                                                                                  preferential                  No L 197/36
       D                                      (3 )              (4)                   (5 )         (6)
     fying machinery and apparatus
       trainers and the like), for liquids
                                             Free             Free                  Free         37-5 %
 er or not hand operated) for
   ying liquids or powders ; fire                                                                                Official
   ; spray guns and similar app­
    g machines and similar jet pro­
                                                                                                            Journal
 le for motor vehivles                       Free              Free                 Free         37-5 %
   unloading machinery, telphers
 lifts , hoists , winches, cranes,
   ley tackle, belt coneyors and
   ry falling within heading No
    :
     for motor vehicles                      Free              Free                 Free         37-5 %
 uitable for breakdown motor
                                                                                                            of the European Communities
                                             Free              Free                 Free         37-5 %
liances , having individual func­
   other heading of this Chapter :
    r vehicles                               Free              Free                 Free         37-5 %
  ar aapliances, for pipes, boiler
    e, including pressure reducing
   ntrolled valves :
                                                                                                                 17.7.73
 ---pagebreak---                                              Rate of protective element
                                                                                             Rate of
         of goods                                                                              fiscal
                                                                                                            17 . 7. 73
                                      Full
                                                                            Special
                                                    Preferential                             element
                                                                          preferential
        )                              W                (4)                   (5 )            (6)
  icles :
                                      Free             Free                 Free         37-5 %
                                      Free            Free                  Free         37-5%
bearing housings, plain shaft
   luding friction gears and gear­
  gears), flywheels, pùlleys and                                                                           Official
  ft couplings :
  icles :
                                      Free            Free                  Free         37-5%
ing descriptions : generators,
  tatic), trans formers, rectifiers                                                      *
uctors :                                                                                                Journal of the European
  les                                 Free            Free                  Free             37-5 %
     nd rectifying apparatus :
  les                                 Free            Free                  Free         37-5%
                                                                                                           Communities
agnets and articles of special
ts, being blanks of such mag­
   anent magnet chucks, clamps,
    electro-magnetic clutches and
  akes ; electro-magnetic lifting
                                      Free             Free                 Free         37-5%
   es                                 Free             Free                 Free         37-5%
                                                                                                           No L 197/37
 ---pagebreak---                                                                                                   I
                                                  Rate of protective element
                                                                                                       Rate of
      on ut couds                                                                                       fiscal
                                                                                     Special           element
                                          Kul !          Preferential              preferential                              No L 197/38
                                                                                                         Ό
      :                               j     :.v                                !
   n equipment for internal com­
  ition magnetos , magneto-dyna­
    otors , sparking plugs and glow
  nd alternators) and cut-outs for
 engines :
 icles                                    F ree             Free                     Free             37-5 °u
 lling equipment and electrical
   and demisters , for cycles or
 s                                        Free              Free                     Free             3 "7 "5 °o
 éphonie transmission and recep­
  sting and television transmission
cluding receivers incorporating
 s) and television cameras ; radio
   dar apparatus and radio remote
                                                                                                                   Official Journal of the European Communities
  ng stets , and combined trans­
    exclusively designed or adapted
  es                                      Free              Free                     F ree            .57-5 "u
 goods of subheading H of this
                                          Free              Free                     Free             37-5 %
     variable :
                                                                                                                            .
   stems of motor vehicles                Free              Free                     Free             37-5 %
                                                                                                                          \7 7 . 73
 ---pagebreak---                                                              Rate of protective elemert
                                                                                                              Rate of
             of goods -                                                                                        fiscal
                                                                                                                                17. 7 . 73
                                               Full                 Preferential
                                                                                                Special
                                                                                              preferential    element
            )                                   (3)                     (4)                       (5 )          (6)
  g and breaking electrical cir­
    ctrical circuits, or for making
     ircuits (for example, switches,
    rs, surge suppressors, plugs,
 s); resistors, fixed or variable
   er than heating resistors ; prin­
     r than telephone switchboards)
                                              Free                     Free                     Free          37-5%             Official
       machines, appliances or equip­
   insulating material apart from                                                                                           Journal
 incorporated during moulding
   , but not including insulators
  5 :
                                              Free                     Free                     Free          37-5 %
    ng within heading No 87.07),                                                                  •
   r take-offs, winches or pulleys :
                                              Free                     Free                     Free          17-5%
                                                                                                                            of the European Communities
    y (if any)                              35 % or                 35% or                    35% or           15%
                                        £ 40 0000/(*) body    £ 40-0000/n body            £ 40-0000/ H body
    ssis                                     22-5%                   22-5%                     22-5 %          15%
     of persons, goods or materials
   s, other than those of heading
                                                                                                                        •
                                              Free                     Free                     Free          17-5 %
                                                                                                                               No L 197/39
 ---pagebreak---                                                                Rare of protective element
                                                       —   —
                                                                                                                Rate ot
               of goods                                                                                    •     fiscal
                                                                                              Special
                                                Full                   Preferential         preferential   I   element           No I. 197 /40
                                                 ;3)                  •      (4 '               (.<;              (6)
       d motor cats which are of a
        an ¿ 1 300 , and are suitable
                                                                              '
                                            ■
          of persons and their personal
           type which is ordinarily kept
         of the owner and members of
        old                                 60 ",,                         60 ".,             6( ) %            I S ",,
                                                                                                                                Official
          hicles .                         22-5 "..                       22 - S "„          22-5 ",.           15%
                                            60 " ¡,                        60 ",,             60%               15 %
                                                                                                                           Journal
      y                                         Free                       Free               F ree            17-5 %
       sis                                      Free                       F ree              Free             1 2-5 ".,
          of not more than 16 persons
           river                            60 %                           60%                60% '             15%
                                            35 %                           35 %               35 %              15 %
                                                                                                                           of the European Communities
                                            60 %                           60 ".,             60%               15%
    nd vans (such as breakdown
        s, road sweeper lorries, snow
    e lorries, searchlight lorries,
 radiological units), but not
     heading No 87.02 :
                                                Free                       Free                F ree           17-5%
                                           22-5 %                         22-5 %             22-5 %              15%
                                                                                                                                1 7 . 7 . 7 "?
 ---pagebreak---                                                             Rate of protective element .
                                                                                                                Rate of
          of goods                                                                                               fiscal
                                                                                                                                17 . 7. 73
                                                                                                 Special
                                             Full                  Preferential                                 element
                                                                                               preferential
                                               (3)                      (4)                        (5)           (6)
r the motor vehicles falling
2 or 87.03 :
bulances                                      Free                    Free                        Free         12-5 %
                                              Free                    Free                        Free         17-5 %
 buses or commercial vehicles
  eled vehicles)                             60%                      60% .                      60%            15%
                                            22-5 7o                  22-5 %                     22-5%          . 15%
  motor vehicles falling within
03 :
                                              Free                    Free                       Free          17-5 %
   than three-wheeled vehicles) :
     f not more than 7 persons in- '
                                                                                                                          Official Journal of the European Communities
      er                                     60%                      60%                        60%            15%
                                            22-5%                    22-5 %                     22-5 %          15%
                                             35%                      35%                        35%            15%
                                             135%                    135%                        135%           15%
 les or tractors                            35% or                  35% or                     35% or           15%
                                       £ 40-0000/(*) body    ¿ 40 0000/ n body             £ 40-0000/ H body
                                            22-5%                     22-5%                     22-5%           15%
                                                                                                                                 No L 197/41
 ---pagebreak---                                                         Rate of protective element
                                                                                                      Rate of
            of goods                                                                                   fiscal
                                                                                       Special        element
                                           Full                Preferential          preferential                  No L 197/42
                                            (3 )                 ■    (4)                  (5)            (6 )
  motor vehicles falling within
     3 :
      e-piece mouldings) completely
       d :
        than three-wheeled vehicles '!   Λ "7 · ί %              .r -5 "..            37 . 5 '\t      37.5 %       Official
         f not more than 16 persons                                                                               Journal
          iver                                                   37-5 "n              .r -5 "..       3~->°,i
                                         1 2-5 %                 1 2-5 " i ,           ! 2 "> " ι .   r
                                                                                                                   of the
     es or tractors                      12.5      %             1 2-5 "o             1 2·
                                           F ree                     Free                Free         37.5 "»
                                                                                                                  European
   uses                                  37.5 %                 37 \> "ó              .Γ - ï "n
     ars (other than three-wheeled
                                                   "o            ^ *Λ %                               37. 5 ",,
                                                                                                                   Communities
    uses , tractors or commercial
                                         12.5 %                  1 2-5 %              1 2· .S %       ^■i 0 U
                                           Free                      Free               Free          . 37.5 %
ghting vehicles, motorized ,
     ns, and parts of such vehicles :
                                           Free                      Free               Free          P " ï "o
                                         22.5 %                  Ί 2.5 "u             1 1" 5 %         1 > °„ '    17 . 7 .
                                                                                                                   .■
 ---pagebreak---                                                  Rate of protective element
                                                                                             Rate of
          of goods                                                                            Rscal
                                                                                                              17 . 7 . 73
                                                                                Special
                                         Full           Preferential                         element
                                                                              preferential
                                          (3 )               (4)                    (5 )       (6)
   ycles fitted with an auxiliary
   s ; side-cars of all kinds :
   d cycles fitted with an aux­
   t side-cars :
                                         Free              Free                    Free      17-5 %
                                                                              *
   side-car                              10%               10%                     10%        15 %
    ycle                                22-5 %            22-5%                   22-5 %      15%
                                        22-5%             22-5%                   22-5%       15%
                                         10%               10%                     10%        15%
    s falling within heading No
   o 87.09                               Free              Free                    Free      37-5 %
 uments ; thermometers, pyro­
  s, psychrometers, recording or
                                                                                                       Official Journal of the European Communities
    nstruments :
 use as parts of motor vehicles          Free              Free                    Free      37-5 %
  measuring, checking or auto­
    depth, pressure or other vari­
       utomatically controlling tem­
  re gauges, thermostats, level
ters, automatic oven-draught
       ling within heading No 90.14 :
 suitable for use as parts of
 le, fuel gauges, oil pressure
                                         Free              Free                   Free       37-5 %          No 1 , 197/43
 ---pagebreak---                                                 Rate of protective element
                                                                                            Rate of
       of goods                                                                Special        fiscal
                                       Full            Preferential                         element
                                                                             preferential                  No L 197/44
       )                                 (J )              (4)                   (5 )         (6 )
  n counters, taximeters, mileo­
  e, speed indicators (including
    achometers (other than articles
  4); stroboscopes :
 dicators and speed indicators
    motor vehicles ; taximeteres       Free               Free                  Free        37-5 %
                                                                                                            Official
  , analysing or automatically
  paratus :
                                                                                                       Journal
 suitable for use as parts of
                                       Free               Free                  Free        37-5 %
      use solely or principally with
   ling within heading No 90.23 ,
    es falling within heading No
                                                                                                       of the European Communities
    r 90.28 A                          Free               Free                 Free         37-5 %
 es and other sound recorders
   rd-players and tape decks, with
  ion image and sound recorders
producers suitable for motor
  n in Chapter 87 as chargeable
                                       Free               Free                 Free         37-5 %
                                                                                                          17 . 7 . 73
 ---pagebreak---                                           Rate of protective element
                                                                                      Rate of
       of goods                                                                        fiscal
                                                                                                        17. 7. 73
                                                                         Special
                                   Full          Preferential                         element
                                                                       preferential
                                   (3)               <4j                   (5 )         (6)
  an those falling within head­
 nvertible into beds, and parts
  es :
irs and seats                     Free              Free                  Free        37-5%
                                  12-5%           12-5%                 12-5%         37-5%
  hicle seats of subheading A 1
                                  12-5%            12-5%        .       12-5%         37-5%
                                                                                                Official Journal of the European Communities
                                                                                                    No L 197/45