Ruairí Quinn
Question:121 Mr. Quinn asked the Minister for Finance if he will outline the level of import duty on steel jubilee hose pipe clips and plastic hose pipe clips from both within and without the EC and the tariff code for the clips.
Written Answers. - Hose Pipe Clips.
I am informed by the Revenue Commissioners that steel jubilee hose pipe clips and plastic hose pipe clips are classified for tariff purposes as follows:
|
Product |
Tariff Code |
Rate of EC Common Customs Tariff Duty (C.C.T.) |
Rate of VAT (on C.C.T. — inclusive value) |
|
Steel Jubilee Hose Pipe Clip |
7326 90 980 90 |
5.3% |
21% |
|
Plastic Hose Pipe Clip |
3917 40 900 00 |
8.4% |
21% |
Under the EC Generalised System of Preferences (GSP) for developing countries, if the above goods originate in a GSP country they may be eligible for admission at a "nil" rate of customs duty, subject to a reference base system. Information on the availability of a "nil" rate of customs duty can be obtained from the Office of the Revenue Commissioners (Division 1). These goods are also eligible for admission at a "nil" rate of customs duty if imported from a country with which the EC has a preferential trade agreement. A list of the GSP countries and the countries with which the EC has preferential trade agreements is contained in the Customs and Excise Tariff of Ireland, a copy of which is available in the Oireachtas Library.
Such goods imported from another member state of the EC are eligible for admission free of customs duty provided that they are in free circulation in the Community.