asked the Minister for Finance the rate of duty, including VAT on clothing, footwear, motor cars, assembled or otherwise, agricultural machinery, imported from (a) EEC countries; and (b) other countries.
Ceisteanna—Questions. Oral Answers. - Duty Rates.
12.
As the reply is lengthy and includes a tabular statement I propose with the permission of the Ceann Comhairle to circulate a copy with the Official Report.
Following is the reply:
Customs duty is not charged on goods which originate in or are in free circulation in any member state of the Community.
Ireland, as a member of the European Communities, is a party to a number of preferential trading agreements and other arrangements which the EEC has entered into with certain third countries, under which arrangements certain goods imported from those countries may be admitted at nil or other rates of customs duty less than those shown in the common customs tariff of the EEC.
The "preference" countries fall broadly into five groups—
The EFTA countries (Austria, Finland, Iceland, Norway, Portugal, Sweden and Switzerland).
The "MEDITERRANEAN" group of countries.
The ACP countries, comprising mainly the bulk of the African countries.
The OCT countries, mainly small island countries.
The GSP countries, a world-wide group of developing countries and other territories.
Goods of the kind mentioned could attract preferential customs treatment, depending on the precise description of goods and the particular third country of origin concerned. Agricultural machinery and footwear would be likely to attract nil rates of customs duty except where imported from Spain. Clothing would be likely to attract nil rates except where imported from Spain or Portugal. Motor vehicles would generally attract nil rates from preference countries but an import prohibition under the Motor Vehicles (Registration of Importers) Act, 1968 effectively restricts the importation of vehicles from these countries. Full particulars of goods affected by EEC preferential trading arrangements are contained in the published supplements to the customs and excise tariff of Ireland. Goods originating in countries other than EEC countries or countries which are party to EEC preferential trading agreements are subject to the common customs tariff rates of duty.
The CCT rates of duty on the goods in question and the relevant VAT rates (which apply irrespective of origin) are set out in the following table:
|
Customs Duty |
Value-Added Tax† |
|
|
(a) clothing |
From 8.5% to 20% |
Zero, with the exception of articles made wholly or partly of fur skin—20% |
|
(b) footwear |
8%—if of leather |
Zero |
|
20%—otherwise |
||
|
(c) motor cars, assembled or otherwise |
11%* |
35% |
|
(d) (i) agricultural machinery with the exception of agricultural tractors |
4.5% or 5% |
10% |
|
(ii) agricultural tractors |
18% |
10% |
* Motor cars are also liable to excise duty at the rate of 15% if imported assembled, and 17½% if imported completely knocked-down, irrespective of country of origin.
† Value-added tax, at importation, is calculated on the value of goods for customs purposes increased by the amount of any customs and/or excise duties payable.
In addition to the aforementioned customs duties anti-dumping duties apply to certain goods in the categories mentioned. Men's working boots are liable to an anti-dumping duty of 28 per cent ad valorem if wholly or partly made in or consigned from Czechoslovakia. Blouses, blouse shirts, shirts and similar articles wholly or mainly of synthetic textile fibres which are wholly or substantially produced in the Republic of South Korea are liable to an anti-dumping duty of 40 per cent ad valorem.
Under the provisions of the Motor Vehicles (Registration of Importers) Act, 1968, motor cars—other than knocked-down cars, new—may normally be imported only by a registered importer, or on production of an import authorisation granted by the Minister for Industry, Commerce and Energy. There is no restriction on the importation of agricultural tractors.
Apart from chargeability to customs duties, footwear originating in Czechoslovakia and Taiwan, and clothing from a variety of low-cost, state-trading and other third countries are subject, on importation, to licensing by the Minister for Industry, Commerce and Energy.
13.
asked the Minister for Finance the amount of duty, including VAT on (a) one pint of beer; (b) one glass of spirits; (c) 20 cigarettes and (d) one ounce of tobacco.
The answer is in the form of a tabular statement which, with the permission of the Ceann Comhairle, I propose to circulate with the Official Report.
Following is the statement:
|
Commodity |
Duty* Content |
VAT† Content |
Total Tax Content |
|
(a) a pint of beer of average gravity (1040) |
15.3p |
3.9p |
19.2p |
|
(b) a glass of spirits (70º proof) |
28.5p |
7.1p |
35.6p |
|
(c) 20 cigarettes of most popular price category |
23.1p |
4.1p |
27.2p |
|
(d) an ounce of tobacco |
|||
|
(i) hard pressed |
27.5p |
4.9p |
32.4p |
|
(ii) other |
34.6p |
5.8p |
40.4p |
* The duty content shown refers to excise duty. Protective customs duties, which may be chargeable on goods imported from certain countries, are not included.
† The VAT contents are calculated on the basis of representative prices of the commodities affected.
There are only four figures involved there.
The answer will be circulated and the Deputy will have an opportunity of examining it.
There are 15 figures.
In question No. 13?
Yes.