S.I. No. 202/1966 - Origin of Manufactured Goods Regulations, 1966.

S.I. No. 202 of 1966.

ORIGIN OF MANUFACTURED GOODS REGULATIONS, 1966.

I, SEOIRSE Ó COLLA, Minister for Industry and Commerce, in exercise of the powers conferred on me by section 4 of the Imports (Miscellaneous Provisions) Act, 1966 (No. 23 of 1966), and section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), hereby make the following regulations :

1. These Regulations may be cited as the Origin of Manufactured Goods Regulations, 1966.

2. These Regulations shall come into operation on the 12th day of September, 1966.

3. In these Regulations—

" the Principal Order " means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ) ;

" the purposes of the Principal Order " does not include the purposes of subparagraph (b) of paragraph 5 of the Principal Order ;

" the United Kingdom " means Great Britain, Northern Ireland, the Channel Islands and the Isle of Man.

4. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule I at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in the United Kingdom, the goods shall comply with the following conditions, that is to say :

(a) the last stage of manufacture of the goods shall take place in the United Kingdom,

(b) the goods shall be manufactured in the United Kingdom or partly in the United Kingdom and partly in the State by a qualifying process specified in column 3 of Schedule I to these Regulations opposite the mention in the said column 1 of the said tariff heading number and all stages of the qualifying process shall be performed in that country or those countries, as the case may be,

(c) where the goods consist of or are part of a number of articles in one or more parcels or shipments, each article (other than any packing) which is specified in a tariff heading number in the Schedule to the Principal Order mentioned in column 1 of Schedule I to these Regulations and is of the description mentioned in column 2 of the said Schedule I at that tariff heading number shall comply with the conditions specified in paragraphs (a) and (b) of this Regulation.

5. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule I at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in Canada, the goods shall comply with the following conditions, that is to say :

(a) the last stage of manufacture of the goods shall take place in Canada,

(b) the goods shall be manufactured in Canada by a qualifying process set out in column 3 of Schedule I to these Regulations opposite the mention in the said column 1 of the said tariff heading number and all stages of the qualifying process shall be performed in Canada, and

(c) where the goods consist of or are part of a number of articles in one or more parcels or shipments each article (other than any packing) which is specified in a tariff heading number in the Schedule to the Principal Order mentioned in column 1 of Schedule I to this Order and is of the description mentioned in column 2 of the said Schedule I at that tariff heading number shall comply with the conditions specified in paragraphs (a) and (b) of this Regulation.

6. In order that on importation goods other than goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule I to these Regulations and of the description mentioned in column 2 of the said Schedule at that tariff heading number may be treated for the purposes of the Principal Order as manufactured in the United Kingdom, Northern Ireland or Canada or, in the case of goods of the kind mentioned in the Schedule to the Principal Order at tariff heading numbers 08.11 (A) (2), 20.06 (A) (1) or 20.06 (B) (1) (a), in Australia or the Republic of South Africa, the goods shall comply with the following condition, namely, the percentage of the value of the goods specified in whichever of the following subparagraphs relates to the goods shall be the result of labour in the United Kingdom, Northern Ireland, Canada, Australia or the Republic of South Africa as the case may be, or partly of labour in the United Kingdom, Northern Ireland, Canada, Australia or the Republic of South Africa as the case may be, and partly of labour in the State, that is to say :

(i) in the case of paper bags of a kind mentioned in the Schedule to the Principal Order at tariff heading number 48.16 (B), fifty per cent.,

(ii) in the case of woven fabrics which contain not less than forty per cent. by weight of man-made fibres or of silk and man-made fibres, are of a value not exceeding one shilling and threepence per square yard and are of a kind mentioned in the Schedule to the Principal Order at tariff heading number 50.09 (C) (2) (b) (iii), 50.10 (C) (2) (b) (iii), 51.04 (C) (2), 53.11 (C) (2) (b), 53.12 (B) (2), 53.13 (B) (2), 54.05 (C) (3), 55.07 (C) (2), 55.08 (B) (2), 55.09 (D) (2) (b), 56.07 (D) (2), 57.09, 57.11, 58.04 (B) (2), 59.07 (C) (2) (b) (ii) (I), 59.09 (B) (2) (b) (ii) (I), 59.11 (C) (2) (b) (ii) (I) or 59.12 (E) (2) (b) (ii) (I), seventy-five per cent.,

(iii) in the case of woven fabrics which contain more than sixty per cent. by weight of cotton and are of a kind mentioned in the Schedule to the Principal Order at tariff heading number 50.09 (C) (2) (b) (i), 50.10 (C) (2) (b) (i), 55.07 (C) (1), 55.08 (B) (1), 55.09 (D) (2) (a), 58.04 (B) (1) (a) (ii), 58.05 (F) (3) (a), 59.07 (C) (2) (b) (i), 59.09 (B) (2) (b) (i), 59.11 (C) (2) (b) (i), 59.12 (E) (2) (b) (i) or 59.16, fifty per cent.,

(iv) in the case of glass mirrors of a kind mentioned in the Schedule to the Principal Order at tariff heading number 70.09 (B) (2) (b), fifty per cent.,

(v) in the case of motor cars of a kind mentioned in the Schedule to the Principal Order at tariff heading number 87.02 (A) (2) (a), seventy-five per cent., and

(vi) in the case of any other goods (not being goods of the kind referred to in Regulation 7 of these Regulations), twenty-five per cent.

7. In order that on importation goods of the kind mentioned in the Schedule to the Principal Order at any tariff heading number specified in column 1 of Schedule II to these Regulations and of the description mentioned in column 2 of the said Schedule II at that tariff heading number may be treated for the purposes of the Principal Order as goods manufactured in the United Kingdom or Northern Ireland—

(a) in the case of goods manufactured in the United Kingdom, fifty per cent. of the value of the goods shall be the result of labour in the United Kingdom, or partly of labour in the United Kingdom and partly of labour in the State, and

(b) in the case of goods manufactured in Northern Ireland, fifty per cent. of the value of the goods shall be the result of labour in Northern Ireland or partly of labour in Northern Ireland and partly of labour in the State.

8.—(1) References in the Schedules to these Regulations to Chapters are references to Chapters of the Schedule to the Principal Order and references in the Schedules to these Regulations to tariff heading numbers are references to tariff heading numbers in the Schedule to the Principal Order.

(2) In Schedule I to these Regulations " ex " in relation to a tariff heading number means that the goods specified in the said Schedule to which the tariff heading number refers form part only of the goods commprised in that tariff heading number.

9. Where a qualifying process set out in column 3 of Schedule I to these Regulations provides for manufacture from alternative materials, the use of one of the materials does not preclude the use of any of the others.

10. For the purposes of these Regulations—

(a) where the goods consist of or are part of a number of articles in one or more parcels or shipments, each article shall be considered separately for the purpose of calculating the proportion of its value which is the result of labour within a particular country, territory or area,

(b) the value of any goods shall be their cost to the manufacturer at their place of manufacture and shall include the value of containers and other forms of interior packing ordinarily sold with such goods when they are sold by retail, but shall not include the manufacturer's or exporter's profit or the cost of exterior packing, carriage to the place from which they are exported or other charges incidental to the export of such goods incurred subsequent to their manufacture,

(c) in calculating the proportion of the value of any goods which is the result of labour within a particular country, territory or area—

(i) the following may be included under the head of labour, that is to say, the cost to the manufacturer of any materials entering into the composition of the goods (including containers and other forms of interior packing ordinarily sold with such goods when they are sold by retail) the origin of which is entirely attributable to such country, territory or area, the cost of manufacture, including wages and factory overhead charges, and the cost of the labour of packing the goods for sale by retail,

(ii) the following may not be included in the proportion of the value of such goods which is the result of labour within such country, territory or area, that is to say, any materials entering into the composition of such goods (including containers and other forms of interior packing ordinarily sold with such goods when they are sold by retail) the origin of which is not entirely attributable to such country, territory or area, the manufacturer's profit or the profit or remuneration of any trader, agent, broker or other person dealing in such goods in their finished condition, the expenses of placing such goods in outside packages for export and the cost of such packages, transportation charges, insurance and any other charges for services provided after such goods leave their place of manufacture.

11. The Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1962 ( S.I. No. 209 of 1962 ) are hereby revoked.

SCHEDULE I.

Column 1		Column 2	Column 3
Tariff Heading Number		Finished Product	Qualifying Process
57.03 (A)	}	Jute, raw or processd but not spun; tow and waste of jute (including pulled or garnetted rags or ropes):	Manufacture from natural fibres, not spun or thrown, and, in the case of fibres falling in Chapter 53, 55 or 57, not carded or combed; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from materials not falling in Chapters 50 to 62
57.03 (B)	}
57.03 (C)

57.06
57.10		Woven fabrics of jute
ex 58.02		Floor coverings, other than cut-pile carpets, containing more than 75 per cent. by weight of jute	Manufacture from natural fibres, not spun or thrown; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from fibres of the kind defined in Note 1 (a) to Chapter 51 (discontinuous fibres ex tariff heading number 56.01 or tow ex tariff heading number 56.02); or from coir yarn (ex tariff heading number

Column 1	Column 2	Column 3
Tariff Heading Number	Finished Product	Qualifying Process
ex 58.02—contd.		57.07); or from materials not falling in Chapters 50 to 62
58.05(F) (1) (a)	Narrow woven fabrics exceeding 4½ oz. in weight per square yard, containing more than 75 per cent. by weight of jute	Manufacture from natural fibres, not spun or thrown, and in the case of fibres falling in Chapter 53 or 55, not carded or combed; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from materials not falling in Chapters 50 to 62
ex 59.02	Felt and articles of felt, whether or not impregnated or coated, wholly or mainly of jute	Manufacture from natural fibres, not spun or thrown, and, in the case of fibres falling in Chapter 53 or 55, not carded or combed; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from materials not falling in Chapters 50 to 62
ex 59.04	Twine, cordage, ropes and cables, plaited or not, wholly or mainly of jute	Manufacture from natural fibres, or fibres of the kind defined in Note 1 (a) to Chapter 51, not spun or thrown, and, in the case of fibres falling in Chapter 53, 55 or 56, not carded or combed; or from yarns made entirely of fibres of the kind defined in Note 1 (a) to Chapter 51 and being continuous yarn (ex tariff heading number 51.01 or ex tariff heading number 51.02) or continuous single yarn (ex tariff heading number 59.04); or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from coir yarn (ex tariff heading number 57.07); or from materials not falling in Chapters 50 to 62

Column 1	Column 2	Column 3
Tariff Heading Number	Finished Product	Qualifying Process
ex 62.03	New sacks and bags, of a kind used for the packing of goods, wholly or mainly of jute	Manufacture from natural fibres, not spun or thrown; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from fibres of the kind defined in Note 1 (a) to Chapter 51 (discontinuous fibres ex tariff heading number 56.01 or tow ex tariff heading number 56.02); or from materials not falling in Chapters 50 to 62
ex 62.05	Other made up textile articles (including dress patterns), wholly or mainly of jute	Manufacture from natural fibres; not spun or thrown; or from waste of man-made fibres falling in tariff heading number 56.03 or waste of natural fibres; or from fibres of the kind defined in Note 1 (a) to Chapter 51 (discontinuous fibres ex tariff heading number 56.01 or tow ex tariff heading number 56.02); or from materials not falling in Chapters 50 to 62

SCHEDULE II.

Column 1	Column 2
Tariff Heading Number	Description of Goods
32.08	Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes
32.09	Varnishes and lacquers; distempers, prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits or turpentine, varnish or other paint or enamel media; stamping foils; dyes in form or packings of a kind sold by retail

Column 1		Column 2
Tariff Heading Number		Description of Goods
64.01		Footwear with outer soles and uppers of rubber or artificial plastic material
64.02		Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within tariff heading number 64.01) with outer soles of rubber or artificial plastic material
64.03		Footwear with outer soles of wood or cork
64.04		Footwear with outer soles of other materials
73.40 (B)		Other articles of iron or steel:—
		Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, body temperature chart holders and frames for such holders
76.16 (C)		Other articles of aluminium:—
		Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, holders for charts of body temperature and frames for such holders
83.04		Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within tariff heading number 94.03
94.01 (A)		Chairs and other seats (other than those falling within tariff heading number 94.02), whether or not convertible into beds
94.02 (A)		Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; the following :—
		Bedsteads, chairs, medical instrument tables and medical dressing tables, stools, seats, couches, cupboards, lockers, leg rests and wheeled stretchers, of metal
94.03 (A)	}	Other furniture
94.03 (B)	}	Other furniture
94.03 (C)
97.04 (B)

GIVEN under my Official Seal, this 30th day of August, 1966.

SEOIRSE Ó COLLA,

Minister for Industry and Commerce.

EXPLANATORY NOTE.

The effect of these regulations is to prescribe the conditions which imports must satisfy in order to qualify as of United Kingdom or Northern Ireland origin for the assessment of import duty. The existing regulations relating to Canadian goods and to certain Australian and South African fruit products are continued in force with certain amendments in the case of Canadian jute goods.