|
Section I
|
Live animals and animal products
|
|
|
01.01
|
Animals, live: stud male and breeding stock.
|
Free
|
|
01.21
|
Poultry, live.
|
Free
|
|
01.31
|
Birds, live (pets).
|
Free
|
|
01.32
|
Other domestic pets (not fish).
|
Free
|
|
01.99
|
Other live animals (except turtle and fish).
|
15%
|
|
02.01
|
Beef, fresh, chilled, frozen.
|
15%
|
|
02.02
|
Salt beef.
|
Free
|
|
02.11
|
Poultry carcasses and parts of poultry, fresh, chilled or frozen but not cooked or further prepared.
|
Free
|
|
02.21
|
Other edible meat and offals, whether fresh, refrigerated, frozen, corned, salted, in brine, dried or pickled, but not further prepared or cooked.
|
15%
|
|
03.01
|
Fish, fresh, chilled, frozen, pickled, salted or dried, but not cooked or further prepared or preserved.
|
Free
|
|
03.02
|
Shellfish and crustaceans, fresh, whether live or not, chilled or frozen.
|
10%
|
|
03.21
|
Turtle, live.
|
Free
|
|
03.31
|
Fish, live, imported as pets.
|
Free
|
|
04.01
|
Milk and cream, fresh, preserved, concentrated, whether sweetened or not.
|
Free
|
|
04.03
|
Flavoured milk, yoghourt and ice cream.
|
20%
|
|
04.11
|
Butter, natural, fresh or salted.
|
Free
|
|
04.21
|
Cheese.
|
Free
|
|
04.31
|
Birds’ eggs and egg yolks, fresh, dried or otherwise preserved.
|
15%
|
|
05.01
|
Tortoise shell and turtle shell, unmanufactured.
|
Free
|
|
05.99
|
Products of animal origin, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section II
|
Vegetable products
|
|
|
06.01
|
Live plants, trees or plant tissue for propagation or cultivation.
|
Free
|
|
06.02
|
Other live plants (including ornamental plants for landscaping or decoration whether bearing flowers or not)
|
20%
|
|
06.11
|
Cut flowers and foliage.
|
10%
|
|
07.01
|
Onions, Shallots and Irish potatoes, fresh.
|
Free
|
|
07.09
|
Other vegetables, fresh or frozen.
|
15%
|
|
07.21
|
Peas and beans, dried.
|
Free
|
|
07.31
|
Other vegetables, dried, pickled or otherwise prepared, including canned vegetables, etc.
|
20%
|
|
08.01
|
(i) Fruit, fresh, chilled or frozen but not further prepared, excluding the items listed in subparagraph(ii).
|
15%
|
|
|
(ii) The following fruit, whether fresh, chilled or frozen, but not further prepared-
avocado pears, bananas, plantains, citrus fruit, mangoes, papayas, breadfruit, june plums (golden apples, pommes cythere), naseberries (sapodilla), passion fruit, sour-sops, West Indian cherries, (Barbados cherries, acerola), tomatoes, okra, peppers, pumpkins, sweet-sops, melons, star fruit (carambola), cucumbers.
|
15%
|
|
08.21
|
Fruit, dried or further prepared, including nuts.
|
20%
|
|
08.31
|
Fruit and vegetable juice, unsweetened.
|
20%
|
|
09.01
|
Coffee, fresh, ground or otherwise prepared.
|
Free
|
|
09.11
|
Tea and tea concentrates.
|
Free
|
|
09.21
|
Cocoa and drinking chocolate.
|
Free
|
|
09.31
|
Vanilla and other spices.
|
20%
|
|
10.01
|
Grains, natural, husked or broken, but not further prepared.
|
Free
|
|
10.11
|
Macaroni, spaghetti, raw, whether packaged or not.
|
Free
|
|
12.01
|
Seeds, for propagation or cultivation.
|
Free
|
|
14.99
|
Crude vegetable material, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section III
|
Animal and vegetable oils and fats and their products
|
|
|
15.01
|
Lard.
|
Free
|
|
15.11
|
Margarine.
|
Free
|
|
15.21
|
Shortening.
|
20%
|
|
15.31
|
Coconut oil, fixed vegetable oils and fats, cooking oils, castor oil, linseed oil, beeswax.
|
20%
|
|
15.99
|
Animal oils, fats and greases, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section IV
|
Prepared foodstuffs, beverages and tobacco
|
|
|
16.01
|
Prepared meats and poultry, including dinners with meat.
|
20%
|
|
16.02
|
Fish, shellfish, etc., prepared, cooked or processed.
|
20%
|
|
17.01
|
Beet and cane sugar, raw.
|
Free
|
|
17.11
|
Beet and cane sugar, refined.
|
Free
|
|
|
|
|
|
17.21
|
Honey, syrups, sugar confectionery (excluding chocolate).
|
20%
|
|
18.01
|
Chocolate confectionery.
|
20%
|
|
19.01
|
Cereal flours, groats and meal (including breakfast cereals).
|
Free
|
|
19.05
|
Bread loaves, whole or sliced
|
Free
|
|
19.21
|
Bakery products including biscuits, rolls, buns and similar products but excluding products under code number 19.05
|
20%
|
|
19.99
|
Cereals and cereal preparations, not elsewhere specified.
|
Free
|
|
21.01
|
Prepared baking powders.
|
Free
|
|
21.99
|
Miscellaneous edible products, not elsewhere specified.
|
20%
|
|
22.01
|
Purified, desalinated and natural waters, other than aerated waters.
|
20%
|
|
22.02
|
Aerated water.
|
25%
|
|
22.11
|
Flavoured aerated waters, non-alcoholic beers and wines.
|
25%
|
|
22.12
|
Still non-alcoholic beverages, not elsewhere specified.
|
20%
|
|
22.21
|
Ale, beer and other malt liquors.
|
$1.50 per litre
|
|
22.22
|
Ciders and meads.
|
$1.50 per litre
|
|
22.23
|
Wine coolers not exceeding seven per cent alcohol content.
|
$1.50 per litre
|
|
22.31
|
Table wines, red, white or rose.
|
$3.00 per litre
|
|
22.32
|
Dessert wines, including port, sherry, vermouth and other fortified or flavoured wines containing under thirty per cent alcohol.
|
$4.50 per litre
|
|
22.33
|
Champagne.
|
25% of c.i.f. value
|
|
22.34
|
Other sparkling wines.
|
$3.75 per litre
|
|
22.41
|
Spirits, unsweetened, containing less than fifty per cent by volume of alcohol.
|
$10.50 per litre
|
|
22.42
|
Spirits, unsweetened, containing fifty per cent or more by volume of alcohol.
|
$14.25 per litre
|
|
22.43
|
Spirits, sweetened and flavoured, including liqueurs.
|
$12.00 per litre
|
|
23.01
|
Compound feeds for cattle, pigs, poultry and turtle.
|
Free
|
|
23.02
|
Pet food.
|
20%
|
|
24.01
|
Manufactured tobacco - cigarettes.
|
$52.50 per 1,000
|
|
24.02
|
Manufactured tobacco - cigars.
|
100%
|
|
24.03
|
Manufactured tobacco - for chewing.
|
$1.35 per lb.
|
|
24.09
|
Other manufactured tobacco.
|
85%
|
|
24.11
|
Unmanufactured tobacco.
|
$1.35 per lb.
|
|
24.99
|
Manufactures from tobacco substitutes (e.g. herbal cigarettes).
|
85%
|
|
|
|
|
|
Section V
|
Mineral products
|
|
|
25.01
|
Common salt.
|
Free
|
|
25.11
|
Cement.
|
20%
|
|
25.21
|
Prepared pottery clay.
|
Free
|
|
25.99
|
Crude minerals, not elsewhere specified.
|
20%
|
|
27.01
|
Motor gasoline.
|
50 cents per gallon
|
|
27.02
|
Diesel oil excluding diesel oil under code number 27.03
|
60 cents per gallon
|
|
27.03
|
Diesel oil imported for supply to an undertaker
|
50 cents per gallon
|
|
27.11
|
Aviation gasoline.
|
25 cents per gallon
|
|
27.12
|
Jet fuel (kerosene).
|
25 cents per gallon
|
|
27.21
|
Lamp oil.
|
Free
|
|
27.31
|
Other fuel oils and basic petroleum products.
|
20%
|
|
27.41
|
Coal, coke, peat, etc.
|
20%
|
|
27.51
|
Propane, butane, other gases.
|
20%
|
|
|
|
|
|
Section Vl
|
Products of the chemical or allied industries
|
|
|
28.01
|
Inorganic chemicals, not elsewhere specified.
|
20%
|
|
29.01
|
Insulin and sulphate of quinine and all alkaloids or salts of cinchona but not including quinine compounded with other drugs.
|
Free
|
|
29.03
|
Lymph for human vaccination, vaccines, serums and antitoxins for human and animal diseases.
|
Free
|
|
29.99
|
Organic chemicals, not elsewhere specified.
|
20%
|
|
30.01
|
Medicinal/pharmaceutical goods, not elsewhere specified.
|
10%
|
|
31.01
|
Crude fertilisers.
|
Free
|
|
31.11
|
Manufactured fertilisers.
|
Free
|
|
32.01
|
Household paints, varnishes, lacquers.
|
20%
|
|
32.02
|
Bleaches.
|
15%
|
|
32.03
|
Ceramic colours, glazes and frits.
|
Free
|
|
33.01
|
Bay rum and bay waters.
|
$10.00 per gallon
|
|
33.02
|
Perfume.
|
Free
|
|
33.03
|
Perfumery, other than perfume.
|
25%
|
|
33.09
|
Other toilet preparations and cosmetics.
|
20%
|
|
34.01
|
Soap.
|
15%
|
|
34.02
|
Washing soda.
|
15%
|
|
34.03
|
Detergents.
|
15%
|
|
34.09
|
Washing preparations, polish, cleansers, waxes, not elsewhere specified.
|
20%
|
|
36.01
|
Explosives, pyrotechnic products, including fireworks.
|
20%
|
|
38.01
|
Disinfectants, insecticides, fungicides, vermin poisons, herbicides, etc.
|
15%
|
|
38.99
|
Miscellaneous chemical products, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section VII
|
Plastics, rubber, and articles thereof
|
|
|
39.01
|
Plastics in primary and semi-processed form.
|
20%
|
|
39.99
|
Articles of plastic, not elsewhere specified.
|
20%
|
|
40.01
|
Rubber products, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section VIII
|
Leather and articles thereof, travel goods, handbags and similar containers
|
|
|
42.01
|
Goods manufactured wholly or mainly of genuine leather, excluding footwear and furniture.
|
Free
|
|
42.12
|
Travel goods, handbags, suitcases, camera cases, and other similar containers, not of leather.
|
20%
|
|
|
|
|
|
Section IX
|
Wood and articles of wood
|
|
|
44.01
|
Lumber.
|
15%
|
|
44.02
|
Cork and other lightly worked wood.
|
20%
|
|
44.11
|
Veneers, plywood, compound or constituted wood.
|
20%
|
|
44.21
|
Wooden hand carvings.
|
Free
|
|
44.99
|
Cork and wood manufactures, not elsewhere specified.
|
20%
|
|
|
|
|
|
Section X
|
Paper and paperboard and articles thereof
|
|
|
48.01
|
Paper, paperboard and articles thereof and of paper pulp.
|
20%
|
|
49.01
|
Reading material such as printed books, manuscripts, etc.
|
Free
|
|
49.02
|
Printed forms and similar stationery; greeting cards, newspapers printed overseas containing predominantly matters of local interest.
|
20%
|
|
|
|
|
Section Xl
|
Textiles, textile articles and clothing
|
|
|
|
50.01
|
Flags of all nations.
|
Free
|
|
|
50.11
|
Printed cotton piece goods manufactured in and imported direct from Europe.
|
Free
|
|
|
50.12
|
Lace piece goods.
|
Free
|
|
|
50.13
|
Textile mosquito netting.
|
Free
|
|
|
50.14
|
Knitting wool.
|
Free
|
|
|
50.21
|
Manufactures of Irish linen, imported direct from Ireland.
|
10%
|
|
|
50.22
|
Pure silk and articles manufactured wholly of pure silk other than clothing.
|
10%
|
|
|
50.23
|
Tapestry and articles manufactured wholly of tapestry.
|
10%
|
|
|
50.24
|
Other textile piece goods.
|
10%
|
|
|
50.41
|
Floor coverings, carpets, rugs.
|
20%
|
|
|
50.51
|
Bed, table, kitchen, toilet linen, drapes and blinds.
|
20%
|
|
|
50.99
|
Other manufactured textile goods, manufactures of lace (other than clothing) not elsewhere specified.
|
20%
|
|
|
61.01
|
Clothing and accessories of wool.
|
Free
|
|
|
61.02
|
Cotton gloves decorated with embroidery or lace.
|
Free
|
|
|
61.03
|
Leather clothing.
|
Free
|
|
|
61.11
|
Clothing and accessories of silk.
|
10%
|
|
|
61.12
|
Clothing and accessories of Irish linen.
|
10%
|
|
|
61.21
|
Clothing and accessories of lace.
|
20%
|
|
|
61.91
|
Clothing and accessories of other textiles (including man-made fabrics).
|
20%
|
|
|
61.99
|
Worn clothing and worn textile articles, rags.
|
20%
|
|
|
|
|
|
|
|
Section XII
|
Footwear
|
|
|
|
64.01
|
Footwear of all types.
|
20%
|
|
|
|
|
|
|
|
Section XIII
|
Articles of stone, cement, plaster; ceramic products; glassware
|
|
|
|
68.01
|
Lime, fabricated and refractory construction materials, not elsewhere specified.
|
20%
|
|
|
69.01
|
Porcelain and bone chinaware.
|
Free
|
|
|
69.02
|
Domestic pottery, earthenware and stoneware (other than porcelain and bone china), whether or not decorated, fancy or ornamental.
|
10%
|
|
|
69.03
|
Statuettes and other ornamental ceramic articles.
|
Free
|
|
|
69.11
|
Ceramic sanitary and plumbing fixtures.
|
20%
|
|
|
69.19
|
Other ceramic household articles.
|
20%
|
|
|
70.01
|
Crystal glassware.
|
Free
|
|
|
70.02
|
Glassware, other than crystal glassware.
|
20%
|
|
|
|
|
|
|
|
Section XIV
|
Precious and semi-precious stones, precious metals, and manufactures thereof
|
|
|
|
71.01
|
Gold, bullion and coin.
|
Free
|
|
|
71.02
|
Scrap gold.
|
20%
|
|
|
71.11
|
Coins and bullion not of gold.
|
Free
|
|
|
71.21
|
Precious and semi-precious stones and imitation jewel stones.
|
10%
|
|
|
71.22
|
Pearls, natural, cultured or artificial; and black or pink coral.
|
Free
|
|
|
71.31
|
Articles of precious metal, or rolled precious metal other than jewellery.
|
Free
|
|
|
71.32
|
Jewellery containing black or pink coral.
|
20%
|
|
|
71.33
|
Other jewellery, of precious metals, precious and semi-precious stones and imitation jewel stones.
|
10%
|
|
|
71.34
|
Other jewellery, not of precious metal.
|
20%
|
|
|
71.99
|
Scrap of precious metals except gold.
|
20%
|
|
|
|
|
|
|
|
Section XV
|
Base metals and articles of base metal
|
|
|
|
72.01
|
Iron and steel bars, rods, angles, shapes, sections and other iron/steel basic products.
|
20%
|
|
|
73.01
|
Structures/parts of structures of iron, steel or aluminium.
|
20%
|
|
|
73.02
|
Cutlery and dishes of stainless steel and electroplated nickel silver.
|
Free
|
|
|
73.03
|
Metal mosquito netting.
|
Free
|
|
|
73.04
|
Fence wire.
|
15%
|
|
|
73.05
|
Nails and wire staples.
|
15%
|
|
|
73.06
|
Hand tools, non-electrical.
|
15%
|
|
|
74.01
|
Non-ferrous metals and their basic products.
|
20%
|
|
|
83.01
|
Office and stationery supplies of metal, not elsewhere specified.
|
20%
|
|
|
83.02
|
Other metal goods, not elsewhere specified.
|
20%
|
|
|
|
|
|
|
|
Section XVI
|
Machinery and mechanical appliances; electrical equipment
|
|
|
|
84.01
|
Power generating (not electricity) machinery and equipment (including internal combustion engines for car and boat), and parts thereof.
|
20%
|
|
|
84.02
|
Construction and mining machinery and parts thereof.
|
20%
|
|
|
84.03
|
Metal working machinery.
|
20%
|
|
|
84.09
|
General industrial machinery and equipment/parts, not elsewhere specified.
|
20%
|
|
|
84.11
|
ADP equipment and parts.
|
20%
|
|
|
84.12
|
Other office machines and parts.
|
20%
|
|
|
84.21
|
Domestic refrigerators and freezers.
|
20%
|
|
|
84.99
|
