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

Other machinery and mechanical appliances.

20%

85.01

Motors and generators for electricity production.

20%

85.11

Portable radios, record players and portable tape recorders, valued at less than one hundred dollars.

Free

85.12

Radios, record players, tape recorders, TV, video, car radios, receivers, etc.

20%

85.21

Records and tapes.

20%

85.31

Telephones and telephone equipment; telecommunications equipment.

20%

85.41

Power driven hand tools not exceeding one h.p. or seven hundred and forty-five watts.

15%

85.51

Other household electrical and non-electric equipment.

20%

85.61

Other electrical machinery, apparatus and appliances, not elsewhere specified and electrical parts thereof.

20%

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

87.01

Public transport.

27.5%

87.02