Origin of Goods (Republic of Ireland) Regulations 1966
Jurisdiction | UK Non-devolved |
Citation | SI 1966/667 |
Year | 1966 |
1966 No. 667
CUSTOMS AND EXCISE
The Origin of Goods (Republic of Ireland) Regulations 19666thJune 1966
14thJune 1966
1stJuly 1966
The Board of Trade, in pursuance of the powers conferred upon them by section 12(2) of the Import Duties Act 1958(a), hereby make the following Regulations:—
1. For the purposes of the Import Duties Act 1958, goods manufactured in the Republic of Ireland shall be treated as manufactured in that country if, but only if—
(a) in the case of goods of a description specified in column 2 of Part I or II of Schedule 1 to these Regulations, the appropriate proportion of the costs of their manufacture is attributable to expenditure within the area defined in regulation 5(1) (hereinafter referred to as "the area");
(b) in the case of goods of a description specified in column 2 of Schedule 2 to these Regulations, the last stage of their manufacture took place in the Republic of Ireland and they have undergone in the area the relevant qualifying process specified in column 3 of that Schedule.
2. The appropriate proportion referred to in regulation 1(a) of these Regulations shall be—
(a) in the case of goods of a description specified in Part I of Schedule 1, 25%;
(b) in the case of goods of a description specified in Part II of Schedule 1, 50%.
3.—(1) For the purposes of regulation 1(a) of these Regulations, the costs of manufacture of any goods shall be the costs incurred by the manufacturer in relation to those goods before they are despatched in their finished state, and shall include the following items—
(a) the costs to the manufacturer as received into the factory of any materials (including components and unfinished goods) used in the manufacture of the goods, less the amount of any customs or excise duty or any other duty or tax incurred in respect of such materials which is subsequently refunded on the exportation of the goods;
(b) the cost of labour directly employed in the manufacture of the goods;
(c) the factory overhead costs incurred in relation to the manufacture of the goods in respect of:—
(i) rent, rates and taxes, motive power, electricity, gas, fuel, water, lighting and heating;
(a) 6 & 7 Eliz. 2 c. 6.
(ii) factory supervision, including the costs of employing managers, foremen, time keepers, watchmen and other similar officers and servants of the manufacturer;
(iii) maintenance, repairs and renewals of plant, machinery, tools and factory buildings;
(iv) depreciation of plant, machinery and tools;
(v) interest on capital outlay on the factory buildings and land;
(vi) interest on depreciated value of plant, machinery and tools;
(d) the cost of any process carried out in the course of the manufacture of the goods by any independent contractor in performance of a contract with the manufacturer.
(2) In computing the costs of manufacture as aforesaid the following items shall not be included:—
(a) the cost of exterior packing;
(b) the manufacturer's profit or the profit or remuneration of any trader, broker, exporter or other person dealing with the goods in their finished manufactured state;
(c) royalties;
(d) the cost of carriage and freight or insurance or any other charges incurred in respect of the goods after their manufacture.
4.—(1) Without prejudice to the provisions of paragraph (2) of this regulation, expenditure within the area shall include any costs mentioned in heads (a), (b) and (c) of regulation 3(1) which are incurred in respect of materials grown or produced in the area or in respect of work done or factories situated within the area.
(2) Where any costs mentioned in head (a) of regulation 3(1) are incurred in respect of materials which have been manufactured or processed in the area, expenditure within the area means a proportion of those costs equal to the proportion of expenditure within the area which is shown to the satisfaction of the Commissioners of Customs and Excise to be included in the costs incurred by the manufacturer or processor of those materials in the area.
(3) Notwithstanding anything in paragraph (1) or (2) of this regulation, where materials of a description specified in Column 2 of Part III of Schedule 1 have been used in the state and subject to the qualifications therein specified in the manufacture within the area of goods of a description specified in Column 2 of Part I or II of the said Schedule, the cost of those materials, less the amount of any customs or excise duty or any other duty or tax incurred in respect of such materials which is subsequently refunded on the exportation of the goods, shall be regarded as expenditure wholly incurred within the area, provided that the materials have remained within the area since being so used.
(4) In relation to any cost mentioned in head (d) of regulation 3(1), expenditure within the area means a proportion of that cost equal to the proportion of expenditure within the area which is shown to the satisfaction of the Commissioners of Customs and Excise to be included in the costs of the person who carried out the process.
(5) Where a number of separate articles are included in one parcel or shipment, each and every article shall be treated separately for the purpose of calculating the proportion of the costs of manufacture thereof attributable to expenditure within the area.
5.—(1) In these Regulations—
(a) "the area" means the United Kingdom, the Republic of Ireland, the Channel Islands and the Isle of Man;
(b) "factory", in relation to any goods, means the place where the goods were manufactured;
(c) references to goods include references to any containers or other forms of interior packing in which the goods are packed, being containers or packing of a type ordinarily sold with similar goods when they are sold retail.
(2) The introductory notes and footnotes shall have effect for the purpose of interpreting and applying the Schedules to these Regulations.
(3) The Interpretation Act 1889(a) shall apply to the interpretation of these Regulations as it applies to the interpretation of an Act of Parliament.
6. These Regulations may be cited as the Origin of Goods (Republic of Ireland) Regulations 1966 and shall come into operation on 1st July 1966.
Douglas Jay, President of the Board of Trade.
6th June 1966.
SCHEDULE 1
INTRODUCTORY NOTES
1. Any description of goods specified in column 2 of Part I or II of this Schedule and any description of materials specified in column 2 of Part III of this Schedule shall be taken to comprise all goods or materials which would be classified under a description in the same terms in the relevant heading or sub-heading in the Customs Tariff 1959.
2. Four-figure references of the type "09.01" are references to headings of the Customs Tariff 1959; references to Chapters are references to Chapters of the Customs Tariff 1959.
PART I
Column 1 Column 2 Tariff Heading Description of Goods 09.01 (A) (1) Coffee, whether or not roasted or freed of caffeine 09.01 (C) coffee husks and skins; coffee substitutes containing coffee in any proportion, the following:— Coffee unmixed, roasted or ground Coffee and chicory, roasted and ground, mixed but without other ingredients 17.01 (A) Beet sugar and cane sugar, solid, the following:— 17.01 (B) Sugar of which the polarisation has at any time been reduced either as a result of the sugar having been treated (whether by the addition of invert sugar or otherwise) or as the result of the development of invert sugar or other substance in the sugar Other sugar of a polarisation exceeding 99° 17.02 (A) (1) Sucrose sugar, solid, which can be completely tested by 17.02 (A) (2) the polariscope, the following:— 17.05 (A) (1) Sugar of which the polarisation has at any time been 17.05 (A) (2) reduced either as a result of sugar having been treated (whether by the addition of invert sugar or otherwise) or as the result of the development of invert sugar or other substance in the sugar Other sucrose sugar, solid, of a polarisation exceeding 99°
(a) 1889 c. 63.
Column 1 Column 2 Tariff Heading Description of Goods 21.01 (A) Roasted chicory and other roasted coffee substitutes 21.01 (B) extracts, essences and concentrates thereof, the following:— Roasted chicory, unmixed Preparations consisting wholly or partly of extracts essences or other concentrates of roasted chicory 21.02 (A) Extracts, essences or concentrates of coffee; preparations with a basis of extracts, essences or concentrates of coffee 29.02 (A) Bromoethane 29.02 (B) Chloroethane 29.02 (C) Chloroform 29.02 (D) Iodoethane 29.04 (A) Chloral hydrate 29.08 (A) Diethyl ether 29.14 (A) Ethyl acetate 29.14 (B) Ethyl butyrate 30.04 (A) (2) (a) Wadding containing man-made fibres 37.02 (A) Film in rolls, sensitised, unexposed, perforated or not:— Of a length of 12 feet or more 37.07 (B) (4) Other cinematograph film, exposed and developed, whether 37.07 (B) (5) or not incorporating sound track, the following:— Positive film of the kinds described in sub-headings 37.07 (B) (4) and 37.07 (B) (5) 39.07 (A) Clock and watch glasses 50.03 (B) (1) (a) Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags), not carded or combed, containing more than 33 1/3 per cent. by weight of man-made fibres 53.03 (A) Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted:— Containing more than 33 1/3 per cent. by weight of man-made fibres 54.01 (A) (1) Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags), the following:— Flax, flax tow and flax waste, not hackled, carded or combed, containing more than 33 1/3 per cent. by weight of man-made fibres 56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning 57.01 (A) (1) True hemp, tow and waste of true hemp, not carded or combed,...
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