Dáil Éireann debate -
Tuesday, 15 Feb 1966

Vol. 220 No. 10

Ceisteanna—Questions. Oral Answers. - Duty on Glassware.

12.

Mr. Ryan

asked the Minister for Finance the rate of customs duty on glassware since 1960.

Mr. J. Lynch

The answer is in the form of a tabular statement and I propose, with your permission, a Cheann Comhairle, to circulate it with the Official Report.

Following is the statement:—

CUSTOMS DUTIES ON GLASSWARE, 1960 TO DATE.

Reference No.	Duty Description	Period	Rates of Duty*	Observations
Special Import	Glassware of a kind commonly	1st January, 1960, to 19th	45% (full rate)
Levy Ref.: 561.	used for table, kitchen, toilet or office purposes, for indoor decoration or for similar uses.	April, 1961, (both dates inclusive)	30% (Preferential rate— U.K. and Canada).	These duties were revoked by Imposition of Duties (No. 104) (Miscellaneous Customs Duties) Order, 1961 and the duty at
Tariff Ref.: No. 103.	Glassware (not otherwise liable to duty and not containing any goods at importation which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament.	ditto.	10% (flat rate).	Tariff Heading 103/05 was imposed in lieu thereof.
Tariff Ref.: No. 103/05.	Glassware (other than ash- trays) which is not otherwise liable to duty and is of a kind commonly used for table, kitchen, toilet or office purposes, or for indoor decoration or similar purposes.	20th April, 1961, to 31st December, 1962, (both dates inclusive).	55% (full rate) 40% (Preferential rate— U.K. and Canada).
Tariff Ref.: No. 101/9.	Tableware, vases, ashtrays and powder bowls made of crystal glass.	1st January, 1960, to 31st December, 1962, (both dates inclusive).	50% (full rate) 33?% (Preferential rate— U.K. and Canada).
Tariff Ref.: No. 102/9.	Drinking Glasses of all descrip- tions.	1st January, 1960, to 31st December, 1962. (both dates inclusive).	50% or 1s. each (full rate) 33?% or 8d. each (Preferential rate—U.K. and Canada).
Tariff Heading 70.13 (A)	Drinking Glasses of all descrip- tions.	1st January, 1963, to 30th September, 1963, (both dates inclusive).	45% or 10?d. each (full rate) 30% or 7?d. each (Preferential rate—U.K. and Canada).	The duty on drinking glasses was amended by Imposition of Duties (No. 136) (Drinking Glasses) Order, 1963.
Tariff Heading	Drinking Glasses made of	(1) 1st October, 1963, to 31st	45% or 10?d. each (full rate)
70.13 (A) (1)	crystal glass.	December, 1963, (both dates inclusive). (2) 1st January, 1964 to date.	30% or 7?d. each (Preferential rate—U.K. and Canada). 40% or 9?d. each (full rate) 26?% or 6?d. each (Preferential rate—U.K. and Canada).
Tariff Heading	Drinking Glasses made of glass	(1) 1st October, 1963, to 31st	45% or 7½d. each (full rate)	The 10% reduction provided
70.13 (A) (2)	other than crystal glass.	December, 1963, (both dates inclusive).	30% or 5d. each (Preferential rate—U.K. and Canada).	by Imposition of Duties (No. 131) (Reduction of Rates of Customs Duties) Order, 1963
		(2) 1st January, 1964 to date.	40% or 7½d. each (full rate) 26?% or 5d. each (Preferential	on 1st January, 1963 and the further 10% reduction provided
			rate—U.K. and Canada).	by Imposition of Duties
Tariff Heading 70.13 (C)	Glassware of a kind commonly	(1) 1st January, 1963 to 31st	49½% (full rate)	(No. 142) (Reduction of Rates
	used for table, kitchen, toilet	December, 1963 (both	36% (Preferential rate—U.K.	of Customs Duties) Order, 1963
	or office purposes, for indoor	dates inclusive).	and Canada).	on 1st January, 1964 did not
	decoration or for similar uses.			apply to the minimum specific
		(2) 1st January, 1964 to date.	44% (full rate)	rates of duty at Tariff Heading
			32% (Preferential rate—U.K. and Canada).	70.13 (A) (2).

*The rates of duty are ad valorem except where otherwise stated.

NOTES.

1. The Tariff based on the Brussels Nomenclature was introduced on 1st January, 1963.

2. In addition to ordinary customs duty, Special Import Levy at the rate of 15% (Full) or 10% (Preferential—U.K. and Canada) was imposed on goods of Headings 70.13 (A) (1), 70.13 (A) (2) and 70.13 (C) with effect on and from 2nd November, 1965. [Imposition of Duties (No. 146) (Special Import Levy) Order, 1965.]

3. A General Licence authorising the importation of goods manufactured in Northern Ireland free of Special Import Levy was issued by the Minister for Industry and Commerce with effect on and from 26th November, 1965.