S.I. No. 98/1969 - Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.

S.I. No. 98 of 1969.

IMPOSITION OF DUTIES (No. 180) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1969.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.

2. This Order shall come into operation on the 1st day of July, 1969.

3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by —;

(i) the substitution of "0.5d." for "0.6d." in paragraphs 18 (5) (a) and 18 (5) (b),

(ii) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 19 (3),

(iii) the substitution of "2.9d." for "3.4d." in paragraph 20 (2),

(iv) the substitution of "£7 5s. 9d. the gallon" for "£8 8s. 11d. the gallon" in paragraph 21 (2),

(v) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 22 (a),

(vi) the substitution of "£7 3s. 0.6d. the gallon" for "£8 6s. 10.7d. the gallon" in paragraph 24 (2),

(vii) the substitution, for the rates stated in the sixth and seventh columns respectively of the Schedule to that Order at each tariff heading number mentioned in a column headed "Tariff Heading No." in the First Schedule to this Order, of the rates stated in the columns headed "United Kingdom rate" and "Northern Ireland rate" respectively in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,

(viii) the substitution, for the rates stated in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule to that Order at each tariff heading number mentioned in a column headed "Tariff Heading No." in the Second Schedule to this Order, of the rates stated in the columns headed "Full rate", "Preferential rate", "Special Preferential rate", "United Kingdom rate" and "Northern Ireland rate" respectively in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,

(ix) the substitution of "(b)" for "(a)" in the second column of the Schedule at tariff heading numbers 11.08 (A) (1), 19.02 (A) (1), 19.02 (C) (1) (b) (i), 19.02 (C) (2) (c) (i), 19.02 (C) (2) (d) (i), 19.07 (A), 19.07 (B) (1) (a), 19.07 (B) (1) (b), 19.08 (A), 19.08 (B) (1) (a), 19.08 (B) (1) (b), 19.08 (B) (2) (a) (i), 19.08 (B) (2) (a) (ii), 23.07 (C) (2) (a) (i) and 23.07 (C) (2) (a) (ii).

(x) the substitution of " "dental waxes" " for "dental waxes" in Chapter 34 of Section VI of the List of Section and Chapter Titles of the Schedule,

(xi) the substitution of " "DENTAL WAXES" " for "DENTAL WAXES" in the title of Chapter 34 of the Schedule,

(xii) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one flourescent tube of a type classified in tariff heading number 85.20 (C) (1) (b,

(xiii) the insertion in Note 1 (e) in Chapter 48 of the Schedule of "artificial" after "stratified",

(xiv) the substitution of "2.4%" and "2%" respectively for "2.8%" and "2.4%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,

(xv) the substitution of "72%" and "48%" for "76%" and "50.6%" in the third and fourth columns respectively of the Schedule at tariff heading number 68.02 (A) (1),

(xvi) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtureand fittings failing in subheading (A) (1) (b of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b,

(xvii) the substitution for the matter in note 6 in Section XV of the Schedule of the following:

"For the purposes of this Section, the expression "waste and scrap" means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals",

(xviii) the substitution of "Waste and scrap" for "Scrap and waste" in the first column of the Schedule at tariff heading number 73.03,

(xix) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b,

(xx) the substitution of "43.2%" and "28.8%" for "45.6%" and "30.4%" in the third and fourth columns respectively of the Schedule at tariff heading number 84.21 (C) (1),

(xxi) the substitution of "Machines and mechanical appliances, having individual functions," for "Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 84.59,

(xxii) the substitution of "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(xxiii) the substitution of "4s. 9.6d.", "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "5s. 7.2d.", "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (i) of tariff heading number 85.15 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,

(xxiv) the substitution of "Electrical appliances and apparatus, having individual functions," for "Electrical goods and apparatus (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 85.22,

(xxv) the substitution of "Containers specially designed and equipped for carriage by one or more modes of transport" for the matter in the first column of the Schedule at tariff heading number 86.08, and

(xxvi) the substitution of "heading No. 90.08 (A)" for "heading No. 90.08 (A) (1)" in the first column of the Schedule at tariff heading number 84.08 (B).

FIRST SCHEDULE

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
02.01 (A)	2.4d.	2.4d.	07.01 (IJ) (1)	2.4d	2.4d
	per lb.	per lb.		per lb.	per lb.
02.04 (A)	7.2d.	7.2d.	07.02 (A)	2.4d.	2.4d.
	per lb.	per lb.		per lb.	per lb.
02.05 (A)	£1 13s. 7d.	£1 13s. 7d.	07.03 (A)	2.4d.	2.4d.
	per cwt.	per cwt.		per lb.	per lb.
02.06 (A)	2.4d.	2.4d.	07.06	4.8d.	4.8d.
	per lb.	per lb.		per lb.	per lb.
02.06 (D)	7.2d.	7.2d.	08.04 (A) (1)	0.6d.	0.6d.
	per lb.	per lb.		per lb.	per lb.
03.01 (A) (1)	0.6d.	0.6d.	08.05 (A)	20%	20%
	per lb.	per lb.		plus 6.7%	plus 6.7%
03.02 (A) (2)	0.6d.	0.6d.	08.07 (A)	1.8d.	1.8d.
	per lb.	per lb.		per lb.	per lb.
03.02 (B) (1)	7.2d.	7.2d.	08.07 (B) (1)	0.6d.	0.6d.
	per stone	per stone		per lb.	per lb.
04.06	7.2d.	7.2d.	08.08 (B) (2)	1.8d.	1.8d.
	per lb.	per lb.		per lb.	per lb.
05.04 (A)	£3	£3	08.10 (A)	2.4d.	2.4d.
	per lb.	per lb.		per lb.	per lb.
06.01 (A)	3.6d.	3.6d.	08.11 (A) (2)	1.5d.	1.5d.
	per lb.	per lb.	(a)	per lb.	per lb.
06.01 (B) (1)	3.6d.	3.6d.	08.12 (B) (3)	4%	4%
	per lb.	per lb.	(a)
06.02 (A) (1)	1.8d.	1.8d.	09.01 (B) (1)	12%	12%
	per lb.	per lb.		plus 1.2d.	plus 1.2d.
				per lb.	per lb.
06.02 (A) (3)	6s.	6s.
	per cwt.	per cwt.	09.01 (B) (2)	12%	12%
06.02 (A) (4)	1.8d.	1.8d.	09.04 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
06.02 (B) (1)	3.6d.	3.6d.	09.06 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
06.02 (B) (2)	1.8d.	1.8d.	09.07 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
06.03	3.6d.	3.6d.	09.08 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
06.04	3.6d.	3.6d.	09.09 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
07.01 (B) (1)	4.8d.	4.8d.	09.10 (A)	2.9d.	2.9d.
	per lb.	per lb.		per lb.	per lb.
07.01 (E) (2)	1.2d.	1.2d.	11.04 (A)	20%	20%
	per lb.	per lb.		plus 6.7%	plus 6.7%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
			16.05 (A)	18%	18%
11.06 (A)	1s. 9.6d.	1s. 9.6d.
	per cwt.	per cwt.	18.03	11.5d.	11.5d.
				per lb.	per lb.
11.06 (B)	4.8d.	4.8d.
	per lb.	per lb.	18.05	11.5d.	11.5d.
				per lb.	per lb.
11.08 (A) (2)	1s. 9.6d.	1s. 9.6d.
	per cwt.	per cwt.	19.01	24%	24%
				or	or
13.03 (A)	12%	12%		1s.5.3d.	1s.5.3d.
				per lb.*	per lb.*
15.01	£1 6s. 11d.	£1 6s. 11d.
	per cwt.	per cwt.	19.02 (A) (2)	24%	24%
				or	or
15.02 (A)	£1 6s. 11d.	£1 6s. 11d.		1s 5.3d.	1s 5.3d.
	per cwt.	per cwt.		per lb.*	per lb.*
15.03 (B)	£1 6s. 11d.	£1 6s. 11d.	19.02 (B) (2)	2s. 1.9d.	2s. 1.9d.
	per cwt.	per cwt.		per lb.	per lb.
15.04 (A)	£1 6s. 11d.	£1 6s. 11d.	19.02 (C) (1)	1.4d.	1.4d.
	per cwt.	per cwt.	(a) (i)	per lb.	per lb.
15.06 (A)	£1 6s. 11d.	£1 6s. 11d.	19.02 (C) (1)	1.2d.	1.2d.
	per cwt.	per cwt.	(a) (ii)	per lb.	per lb.
15.07 (B) (2)	16%	16%	19.02 (C) (1)	2.9d.	2.9d.
			(b) (ii)	per lb.	per lb.
15.08 (B)	16%	16%
			19.02 (C) (2)	1.4d.	1.4d.
15.13 (A)	16%	16%	(a) (ii)	per lb.	per lb.
15.13 (B) (1)	£1 6s. 11d.	£1 6s. 11d.	19.02 (C) (2)	£1 1s. 7d.	£1 1s. 7d.
	per cwt.	per cwt.	(b)	per cwt.	per cwt.
15.13 (B) (2)	16%	16%	19.02 (C) (2)	16%	16%
			(c) (ii)
16.01 (A)	£6 14s. 5d.	£6 14s. 5d.
	per cwt.	per cwt.	19.03	24%	24%
16.01 (B) (2)	£1 13s. 7d.	£1 13s. 7d.	19.04	1s. 5.3d.	1s. 5.3d.
	per cwt.	per cwt.		per cwt.	per cwt.
16.02 (A)	£6 14s. 5d.	£6 14s. 5d.	19.05 (A) (1)	1.2d.	1.2d.
	per cwt.	per cwt.	(a)	per lb.	per lb.
16.02 (B) (1)	2.4d.	2.4d.	19.05 (A) (1)	24%	24%
	per lb.	per lb.	(b)
16.02 (B) (3)	7.2d.	7.2d.	19.05 (A) (2)	12%	12%
	per lb.	per lb.
			19.05 (B) (1)	1.2d.	1.2d.
16.02 (B) (4)	£2 16s.	£2 16s.		per lb.	per lb
(c)	per cwt.	per cwt.
			19.06 (B)	1s. 5.3d.	1s. 5.3d.
16.03	3s.	3s.		per cwt.	per cwt.
	per lb.	per lb.
			19.06 (C) (1)	24%	24%
16.04 (A) (1)	12%	12%
			20.01 (A) (1)	20%	20%
16.04 (A) (2)	18%	18%	(b) (i)

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
20.01 (A) (2)	2.4d.	2.4d.	21.05 (C)	£2 0s. 4d.	£2 0s. 4d.
(b) (i)	per lb.	per lb.		per cwt.	per cwt.
20.01 (C) (1)	1.5d.	1.5d.	21.06 (A)	17s. 3d.	17s. 3d.
(a) (ii)	per lb.	per lb.		per cwt.	per cwt.
20.01 (C) (1)	1s. 3d.	1s. 3d.	21.06 (B)	16%	16%
(b) (ii)	per gallon	per gallon
			21.07 (A)	19.2%	19.2%
20.02 (A) (1)	20%	20%
			21.07 (C)	£1 1s. 7d.	£1 1s. 7d.
20.02 (B) (1)	20%	20%		per cwt.	per cwt.
(a)
			21.07 (D)	16%	16%
20.02 (B) (2)	2.4d.	2.4d.
(a)	per lb.	per lb.	21.07 (F)	16%	16%
20.05 (A) (2)	2.4d.	2.4d.	21.07 (G)	3s.	3s.
(b)	per lb.	per lb.		per lb.	per lb.
20.06 (A) (1)	4.5d.	4.5d.	21.07(H) (1)	1.2d.	1.2d.
(b) (ii)	per lb.	per lb.	(a)	per lb.	per lb.
20.06 (A) (1)	2.2d.	2.2d.	21.07 (H) (1)	1s.	1s.
(c) (ii)	per lb.	per lb.	(b)	per gallon	per gallon
20.06 (A) (2)	3.6d.	3.6d.	21.07 (H) (2)	24%	24%
(b) (ii)	per lb.	per lb.	(a)
20.06 (B) (1)	1.5d.	1.5d.	22.01 (A)	1s. 8.2d.	1s. 8.2d.
(a) (ii)	per lb.	per lb.		per gallon	per gallon
20.06 (B) (2)	20%	20%	22.01 (B)	7.2d.	7.2d.
(d)				per cwt.	per cwt.
20.07 (A)	1s. 8.2d.	1s. 8.2d.	22.02 (A)	24%	24%
	per gallon	per gallon		plus	plus
				1s. 8.2d.	1s. 8.2d.
21.01 (A) (1)	12%	12%		per gallon	per gallon
	plus 1.2d.	plus 1.2d.
	per lb.	per lb.	22.02 (B)	1s. 8.2d.	1s. 8.2d.
				per gallon	per gallon
21.01 (A) (2)	12%	12%
			22.04 (A)	1s. 3d.	1s. 3d.
21.02 (A) (1)	12%	12%		per gallon	per gallon
	plus 1.2d.	plus 1.2d.
	per lb.	per lb.	22.07 (C) (1)	2s. 2.4d.	2s. 2.4d.
			(b)	per gallon	per gallon
21.02 (A) (2)	12%	12%
			22.07 (D) (2)	1s. 8.2d.	1s. 8.2d.
21.03 (A)	8.6d.	8.6d.		per gallon	per gallon
	per lb.	per lb.
			22.10	10.8d.	10.8d.
21.04 (A)	8.6d.	8.6d.		per gallon	per gallon
	per lb.	per lb.
			25.06 (A)	32%	26.7%
21.04 (B) (1)	1.2d.	1.2d.
	per lb.	per lb.	25.06 (B)	10.7%	8.9%
21.05 (B) (1)	£2 0s. 4d.	£2 0s. 4d.	25.07 (A)	10.7%	8.9%
	per cwt.	per cwt.
			25.08 (A)	5.8d.	4.8d.
21.05 (B) (2)	19.2%	19.2%		per cwt.	per cwt.

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
25.13 (A)	10.7%	8.9%
25.15 (A)	32%	26.7%	30.03 (G) (2)	1s.	10d.
			(a) (ii)	per gallon	per gallon
25.15 (B) (1)	32%	26.7%
			30.04 (A)	16%	13.3%
25.16 (A)	32%	26.7%		or	or
				2.9d.	2.4d.
25.17 (A)	32%	26.7%		per lb.*	per lb.*
25.17 (B) (1)	10.7%	8.9%	30.05 (A) (1)	16%	13.3%
			(b)	or	or
25.18 (A)	32%	26.7%		4s. 9.6d.	4s.
				per 100	per 100
25.20 (A)	4.3d.	3.6d.		containers*	containers*
	per cwt.	per cwt.
			32.08 (A)	24%	20%
25.23	9.6%	8%
			32.08 (B)	16%	13.3%
25.27 (A)	32%	26.7%
			32.09 (A)	24%	20%
27.07 (B)	16%	13.3%
			32.11	16%	13.3%
27.10 (C)	12%	10%
			32.12 (A)	24%	20%
27.10 (D) (1)	5.8d.	4.8d.
	per gallon	per gallon	32.13	16%	13.3%
28.13 (A)	10.7%	8.9%	33.04 (A) (1)	12%	10%
			(a)	plus 1.2d.	plus 1d.
28.40 (A)	16%	13.3%		per lb.	per lb.
29.01 (B)	16%	13.3%	33.04 (A) (1)	12%	10%
			(b)	plus 1s.	plus 10d.
29.02 (A)	4s. 9.6d.	4s.		per gallon	per gallon
	per gallon	per gallon
			33.04 (A) (2)	12%	10%
29.04 (A)	24%	20%
			33.04 (B) (1)	1.2d.	1d.
29.05 (A)	24%	20%	(a)	per lb.	per lb.
30.03 (A)	16%	13.3%	33.04 (B) (1)	1s.	10d.
	or	or	(b)	per gallon	per gallon
	4s. 9.6d.	4s.
	per 100	per 100	33.05 (A)	12%	10%
	containers*	containers*
			33.05 (B)	48%	40%
30.03 (C)	16%	13.3%		or £2 8s.	or £2
				per gallon*	per gallon*
30.03 (D)	2.9d.	2.4d.
	per lb.	per lb.
			33.06 (A) (2)	48%	40%
30.03 (E)	16%	13.3%	(a)	or 4s. 9.6d.	or 4s.
				per lb.*	per lb.*
30.03 (F)	24%	20%
	or	or
	1s. 5.3d.	1s. 2.4d.	33.06 (A) (2)	48%	40%
	per lb.*	per lb.*	(b)	or £2 8s.	or £2
				per gallon*	per gallon*
30.03 (G) (1)	24%	20%
30.03 (G) (2)	1.2d.	1d.	33.06 (B)	24%	20%
(a) (i)	per lb.	per lb.

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
33.06 (D) (1)	48%	40%
(a)	or	or	38.11 (A)	12%	10%
	4s. 9.6d.	4s.		or	or
	per lb.*	per lb.*		0.2d. each*	0.2d. each*
33.06 (D) (1)	48%	40%	38.11 (B)	16%	13.3%
(b)	or	or
	£2 8s.	£2	38.17 (A)	19.2%	16%
	per gallon*	per gallon*
			38.19 (C)	16%	13.3%
34.01	24%	20%
			38.19 (D)	12%	10%
34.02	24%	20%		or	or
				1d.	0.8d.
34.03 (A)	12%	10%		per lb.*	per lb.*
34.03 (B)	5.8d.	4.8d.	38.19 (E)	16%	13.3%
	per gallon	per gallon
			39.01 (A)	16%	13.3%
34.05 (A) (2)	16%	13.3%
			39.01 (B)	£2 8s.	£2
34.05 (B) (1)	24%	20%		per lb.	per lb.
34.06	12%	10%	39.01 (C)	19.2%	16%
35.01 (A)	24%	20%	39.01 (D)	19.2%	16%
35.03 (A)	24%	20%	39.01 (E) (1)	16%	13.3%
35.05 (A)	12%	10%	39.01 (E) (2)	12%	10%
	or	or	(a)
	1d.	0.8d.
	per lb.†	per lb.†	39.02 (A)	16%	13.3%
35.05 (B)	1s. 5.3d.	1s. 2.4d.	39.02 (B)	£2 8s.	£2
	per cwt.	per cwt.		per lb.	per lb.
35.06 (A) (1)	12%	10%	39.02 (C)	12%	10%
35.06 (B) (1)	24%	20%	39.02 (D)	7.7d.	6.4d.
				per sq. yd.	per sq. yd.
35.06 (B) (2)	12%	10%
			39.02 (E)	19.2%	16%
35.06 (B) (3)	12%	10%
	or	or	39.02 (F)	19.2%	16%
	1d.	0.8d.
	per lb.*	per lb.*	39.02 (G) (1)	16%	13.3%
35.06 (B) (4)	1s. 5.3d.	1s. 2.4d.	39.02 (G) (2)	12%	10%
	per cwt.	per cwt.
			39.02 (G) (3)	12%	10%
35.06 (B) (5)	16%	13.3%	(a)
36.06	12s. 3.4d.	12s. 3.4d.	39.03 (A) (1)	16%	13.3%
	per 7,200 matches and so in proportion for any less number of matches.		39.03 (B) (1)	24%	20%
	39.03 (B) (2)	£2 8s.	£2
36.08 (B)	16%	13.3%		per lb.	per lb.
37.03 (A) (1)	2.4%	2%	39.03 (B) (3)	19.2%	12.8%
37.05 (B)	16%	13.3%	39.03 (B) (4)	19.2%	16%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
39.03 (B) (5)	16%	13.3%	39.07 (IJ)	19.2%	16%
(a)
39.03 (B) (5)	12%	10%	39.07 (K)	24%	20%
(b) (i)			39.07 (L)	12%	10%
39.04 (A)	£2 8s.	£2	39.07 (M)	19.2%	16%
	per lb.	per lb.
			39.07 (N)	24%	20%
39.04 (B)	16%	13.3%		or	or
39.04 (C) (1)	12%	10%		0.5d. the length of ten beads	0.4d. the length of ten beads
39.05 (A)	£2 8s.	£2		or fraction	or fraction
	per lb.	per lb.		of ten beads*	of ten beads*
39.05 (B)	16%	13.3%
			39.07 (O)	24%	20%
39.05 (C) (1)	12%	10%
			39.07 (P)	7.7d.	6.4d.
39.06 (A)	£2 8s.	£2		per sq. yd.	per sq. yd.
	per lb.	per lb.
			39.07 (Q)	16%	13.3%
39.06 (B)	16%	13.3%
			39.07 (R)	16%	13.3%
39.06 (C) (1)	12%	10%
			39.07 (S)	£2 8s.	£2
39.07 (A) (1)	19.2%	16%		per lb.	per lb.
39.07 (A) (2)	16%	13.3%	39.07 (T)	12%	10%
39.07 (A) (4)	12%	10%	39.07 (U)	16%	13.3%
(a)
			39.07 (V)	16%	13.3%
39.07 (B) (1)	16%	13.3%
			39.07 (W) (1)	12%	10%
39.07 (B) (2)	12%	10%
			40.06 (A)	16%	13.3%
39.07 (C)	16%	13.3%
			40.07 (A)	38.4%	32%
39.07 (D) (1)	16%	13.3%
			40.08 (A)	16%	13.3%
39.07 (D) (2)	16%	13.3%
			40.11 (A) (1)	36%	36%
39.07 (D) (3)	16%	13.3%		or	or
				7s. 6d.	7s. 6d.
39.07 (D) (4)	19.2%	16%		each*	each*
39.07 (D) (5)	19.2%	16%	40.11 (A) (2)	36%	36%
39.07 (D) (6)	12%	10%	40.11 (A) (3)	27%	27%
39.07 (E) (2)	16%	13.3%	40.11 (A) (4)	33%	33%
39.07 (E) (3)	12%	10%	40.11 (B)	24%	20%
39.07 (F) (1)	14.4%	12%	40.12 (A)	2.9d.	2.4d.
				each	each
39.07 (F) (3)	24%	20%
			40.13 (B)	4.8%	4%
39.07 (G)	24%	20%
			40.13 (C)	24%	20%
39.07 (H)	12%	10%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
40.14 (A)	4.8%	4%	44.14 (A)	24%	20%
40.14 (B)	0.5d.	0.4d.	44.15 (A)	24%	20%
	each	each
			44.15 (B) (1)	12%	10%
41.02 (A)	7.2%	7.2%
			44.16 (A)	12%	10%
41.02 (B)	24%	24%
	or 2.9d.	or 2.9d.	44.18	12%	10%
	per lb.*	per lb.*
			44.19 (A)	16%	13.3%
41.03 (A)	7.2%	7.2%
			44.20 (A)	24%	20%
41.03 (B)	24%	24%
	or 2.9d.	or 2.9d.	44.20 (B)	20%	16.7%
	per lb.*	per lb.*
			44.21 (B)	12%	10%
41.10	16%	16%
			44.21 (C)	16%	13.3%
42.01 (A)	19.2%	16%
			44.22 (A)	16%	13.3%
42.02 (B)	10.7%	8.9%
			44.23	16%	13.3%
42.02 (C)	24%	20%
			44.24 (A)	16%	13.3%
42.02 (D)	19.2%	16%
			44.24 (B)	16%	13.3%
42.03 (A)	19.2%	16%
			44.25 (A)	16%	13.3%
42.03 (C)	4.8%	4%
			44.25 (B)	19.2%	16%
42.03 (D)	24%	20%
			44.27 (A) (2)	20%	16.7%
42.04 (A)	9.6%	8%
			44.27 (B) (1)	10.7%	8.9%
42.05 (A)	16%	13.3%
			44.27 (B) (2)	16%	13.3%
42.05 (B)	16%	13.3%
			44.27 (C)	24%	20%
42.05 (C)	24%	20%		or 0.5d. per length	or 0.4d. per length
42.05 (D)	24%	20%		of 10 beads or fraction	of 10 beads or fraction
42.05 (E)	19.2%	16%		of 10 beads*	of 10 beads*
42.05 (F)	19.2%	16%	44.27 (D)	20%	16.7%
42.05 (G)	48%	40%	44.28 (A)	24%	20%
	or 11.5d.	or 9.6d.
	per gross*	per gross*	44.28 (B) (1)	24%	20%
				or 1s. 5.3d.	or 1s. 2.4d.
43.02 (A)	12%	10%		per rung, round,	per rung, round,
43.02 (B)	24%	20%		step or tread*	step or tread*
43.03 (A)	24%	20%
			44.28 (B) (2)	24%	20%
43.03 (B)	12%	10%		or 8.6d. per rung,	or 7.2d. per rung,
43.04 (B)	24%	20%		round, step or	round, step or
44.13 (B)	16%	13.3%		tread*	tread*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
44.28 (B) (3)	24%	20%
			48.04 (A) (1)	2.4%	2%
44.28 (C)	16%	13.3%
			48.04 (A) (2)	16%	13.3%
44.28 (D)	16%	13.3%	(a)	plus	plus
				2.4%	2%
44.28 (E)	19.2%	16%
			48.04 (A) (2)	13.6%	11.3%
44.28 (F) (1)	16%	13.3%	(b)	plus	plus
	or 3s. 10.1d.	or 3s. 2.4d.		2.4%	2%
	per gross*	per gross*
			48.04 (B) (1)	16%	13.3%
44.28 (F) (2)	16%	13.3%
	or 7s. 8.2d.	or 6s. 4.8d.	48.04 (B) (2)	12%	10%
	per gross*	per gross*
			48.05 (A)	16%	13.3%
44.28 (G)	12%	10%
			48.05 (B) (1)	2.4%	2%
46.01 (A)	19.2%	16%
			48.05 (B) (2)	16%	13.3%
46.02 (A)	12%	10%	(a)	plus	plus
				2.4%	2%
46.03 (A)	12%	10%
			48.05 (B) (2)	16%	13.3%
46.03 (B)	14.4%	12%	(b) (1)	plus	plus
				2.4%	2%
48.01 (A) (1)	2.9d.	2.4d.
	per sq. yd.	per sq. yd.	48.05 (B) (2)	13.6%	11.3%
			(b) (ii)	plus	plus
48.01 (A) (2)	16%	13.3%		2.4%	2%
(a) (i)	plus	plus
	2.4%	2%	48.05 (C)	12%	10%
48.01 (A) (2)	2.4%	2%	48.06 (B)	4.8%	4%
(a) (ii)
			48.06 (C)	12%	10%
48.01 (A) (2)	13.6%	11.3%
(a) (iii)	plus	plus	48.07 (A)	16%	13.3%
	2.4%	2%
			48.07 (B)	9.6%	8%
48.01 (A) (2)	2.4%	2%
(b)			48.07 (C)	13.6%	11.3%
				plus	plus
48.01 (B) (1)	2.9d.	2.4d.		2.4%	2%
	per sq. yd.	per sq. yd.
			48.07 (D)	24%	20%
48.01 (B) (2)	12%	10%		or	or
				£1 4s.	£1
48.02 (A)	12%	10%		per lb.†	per lb.†
48.02 (B)	2.4%	2%	48.07 (E)	2.9d.	2.4d.
				per sq. yd.	per sq. yd.
48.02 (C)	12%	10%
			48.07 (F)	9.6%	8%
48.03 (A)	2.4%	2%
			48.07 (G)	16%	13.3%
48.03 (B) (1)	16%	13.3%
	plus	plus	48.07 (H) (1)	19.2%	16%
	2.4%	2%	(a)
48.03 (B) (2)	2.4%	2%	48.07 (H) (1)	4.8%	4%
			(b) (ii)
48.03 (C)	12%	10%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
48.07 (H) (2)	16%	13.3%	48.15 (G)	16%	13.3%
(a)	plus	plus
	2.4%	2%	48.15 (H)	16%	13.3%
48.07 (H) (2)	2.4%	2%	48.15 (IJ)	19.2%	16%
(b)
			48.16 (K)	9.6%	8%
48.07 (H) (2)	16%	13.3%
(c) (i)	plus	plus	48.15 (L)	9.6%	8%
	2.4%	2%
			48.15 (M)	13.6%	11.3%
48.07 (H) (2)	13.6%	11.3%		plus	plus
(c) (ii)	plus	plus		2.4%	2%
	2.4%	2%
			48.15 (N)	16%	13.3%
48.07 (IJ) (1)	4.8%	4%		plus	plus
				2.4%	2%
48.07 (IJ) (2)	12%	10%
			48.15 (O)	9.6%	8%
48.09 (A)	3.8d.	3.2d.
	per sq. yd.	per sq. yd.	48.15 (Q) (1)	2.4%	2%
48.09 (B) (1)	2.9d.	2.4d.	48.15 (Q) (2)	16%	13.3%
	per sq. yd.	per sq. yd.		plus	plus
				2.4%	2%
48.10	2.4%	2%
			48.15 (Q) (3)	13.6%	11.3%
48.11 (A)	4.8%	4%		plus	plus
	or 1.2d.	or 1d.		2.4%	2%
	per linear	per linear
	yard†	yard†	48.15 (R)	12%	10%
	plus	plus
	2.4%	2%	48.16 (A)	16%	16%
48.11 (B)	19.2%	16%	48.16 (B)	12%	12%
48.12	11.5d.	9.6d.	48.17 (A)	12%	10%
	per sq. yd.	per sq. yd.
			48.18 (A) (1)	12%	10%
48.13 (A)	24%	20%		or 3.8d.	or 3.2d.
	or 2.9d.	or 2.4d.		each*	each*
	each†	each†
			48.18 (A) (2)	12%	10%
48.13 (B) (1)	24%	20%		or 1.9d.	or 1.6d.
	or	or		each*	each*
	£1 4s.	£1
	per lb.†	per lb.†	48.18 (A) (3)	12%	10%
48.13 (B) (2)	12%	10%	48.18 (B) (1)	12%	10%
48.14	12%	10%	48.18 (B) (2)	18%	15%
48.15 (A)	12%	12%	48.18 (B) (3)	24%	20%
48.15 (B)	16%	13.3%	48.19	12%	10%
48.15 (C)	16%	13.3%	48.20 (B)	16%	13.3%
48.15 (D)	48%	40%	48.21 (A)	19.2%	16%
48.15 (E)	12%	10%	48.21 (A1)	24%	20%
48.15 (F)	16%	13.3%	48.21 (B)	16%	13.3%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
48.21 (C)	16%	13.3%
48.21 (D)	16%	13.3%	50.04 (A) (2)	19.2%	16%
48.21 (E)	£2 8s.	£2 per lb.	50.04 (B) (1)	16%	13.3%
	per lb.	per lb.
			50.04 (B) (2)	16%	13.3%
48.21 (F)	24%	20%	(a)
48.21 (G)	19.2%	16%	50.05 (A) (1)	18%	15%
48.21 (H)	19.2%	16%	50.05 (A) (2)	19.2%	16
48.21 (IJ)	14.4%	12%	50.05 (B) (1)	16%	13.3%
48.21 (K)	22.5%	22.5%	50.05 (B) (2)	16%	13.3%
			(a)
48.21 (L)	12%	12%
			50.06 (A) (1)	18%	15%
48.21 (M)	16%	13.3%
			50.06 (A) (2)	19.2%	16%
48.21 (N)	12%	10%
			50.06 (B) (1)	16%	13.3%
48.21 (O) (1)	19.2%	16%
			50.06 (B) (2)	16%	13.3%
49.01 (A)	14.4%	12%	(a)
49.01 (D) (1)	24%	20%	50.07 (A) (1)	18%	15%
49.01 (D) (2)	4.8%	4%	50.07 (A) (2)	19.2%	16%
49.04 (A)	14.4%	12%	50.07 (B) (1)	16%	13.3%
49.07 (B)	12%	10%	50.09 (A)	16%	13.3%
				or 9.6d.	or 8d.
49.07 (C) (1)	24%	20%		per sq. yd.*	per sq. yd.*
49.07 (C) (2)	4.8%	4%	50.09 (B)	16%	13.3%
				or 9.6d.	or 8d.
49.09	12%	10%		per sq. yd.*	per sq. yd.*
49.10	24%	20%	50.09 (C) (1)	9.6%	9.6%
49.11 (A)	24%	20%	50.09 (C) (2)	30%	30%
			(a) (i)	or	or
49.11 (B) (1)	24%	20%		7s.2.4d.	7s.2.4d.
				per sq. yd.*	per sq. yd.*
49.11 (B) (2)	12%	10%
			50.09 (C) (2)	30%	30%
49.11 (B) (3)	16%	13.3%	(a) (ii)	or	or
				3s. 7.2d.	3s. 7.2d.
49.11 (B) (5)	24%	20%		per sq. yd.*	per sq. yd.*
(b) (i)
			50.09 (C) (2)	30%	30%
49.11 (B) (5)	4.8%	4%	(b) (i)	or	or
(b) (ii)				1s 7.2d.	1s 7.2d.
				per sq. yd.*	per sq. yd.*
50.03 (A)	36%	30%
			50.09 (C) (2)	16%	13.3%
50.03 (B)	16%	13.3%	(b) (iii)	or	or
				9.6d.	8d.
50.04 (A) (1)	18%	15%		per sq yd.*	per sq yd.*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
			52.01 (A) (2)	16%	13.3%
50.10 (A)	16%	13.3%
	or	or	52.01 (B) (1)	16%	13.3%
	9.6d.	8d.
	per sq. yd.*	per sq. yd.*	53.03 (A)	36%	30%
50.10 (B)	16%	13.3%	53.03 (B)	16%	13.3%
	or	or
	9.6d.	8d.	53.04 (A)	36%	30%
	per sq. yd.*	per sq. yd.*
			53.04 (B)	16%	13.3%
50.10 (C) (1)	9.6%	9.6%
			53.05 (A)	16%	13.3%
50.10 (C) (2)	30%	30%
(a) (i)	or	or	53.06	16%	13.3%
	7s. 2.4d.	7s. 2.4d.
	per sq. yd.*	per sq. yd.*	53.07	16%	13.3%
50.10 (C) (2)	30%	30%	53.08	16%	13.3%
(a) (ii)	or	or
	3s. 7.2d.	3s. 7.2d.	53.09	16%	13.3%
	per sq. yd.*	per sq. yd.*
			53.10	16%	13.3%
50.10 (C) (2)	30%	30%
(b) (i)	or	or	53.11 (A)	16%	16%
	1s. 7.2d.	1s. 7.2d.		or	or
	per sq. yd.*	per sq. yd.*		9.6d.	9.6d.
				per sq. yd.*	per sq. yd.*
50.10 (C) (2)	16%	13.3%
(b) (iii)	or	or	53.11 (B)	16%	16%
	9.6d.	8d.		or	or
	per sq. yd.*	per sq. yd.*		9.6d.	9.6d.
				per sq. yd.*	per sq. yd.*
51.01 (B)	16%	13.3%
			53.11 (C) (1)	30%	30%
51.02 (A)	19.2%	16%		or	or
				7s. 2.4d.	7s. 2.4d.
51.04 (A)	16%	16%		per sq. yd.*	per sq. yd.*
	or	or
	9.6d.	9.6d.	53.11 (C) (2) (b)	16%	16%
	per sq. yd.*	per sq. yd.*	(b)	or	or
				9.6d.	9.6d.
51.04 (B)	16%	16%		per sq.yd.*	per sq.yd.*
	or	or
	9.6d.	9.6d.	53.12 (A)	16%	13.3%
	per sq.yd.*	per sq.yd.*		or	or
				9.6d.	8d.
51.04 (C) (1)	30%	30%		per sq. yd.*	per sq. yd.*
(a)	or	or
	7s. 2.4d.	7s. 2.4d.	53.12 (B) (1)	30%	30%
	per sq. yd.*	per sq. yd.*	(a)	or	or
				7s. 2.4d.	7s. 2.4d.
51.04 (C) (1)	30%	30%		per sq. yd.*	per sq. yd.*
(b)	or	or
	3s. 7.2d.	3s. 7.2d.	53.12 (B) (1)	30%	30%
	per sq. yd.*	per sq. yd.*	(b)	or	or
				3s. 7.2d.	3s. 7.2d.
51.04 (C) (2)	16%	16%		per sq. yd.*	per sq. yd.*
	or	or
	9.6d.	9.6d.	53.12 (B) (2)	16%	13.3%
	per sq. yd.*	per sq. yd.*		or	or
				9.6d.	8d.
52.01(A) (1)	16%	16%		per sq. yd.*	per sq. yd.*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
53.13 (A)	16%	13.3%	55.03 (A)	36%	36%
	or	or
	9.6d.	8d.	55.03 (B)	16%	16%
	per sq. yd.*	per sq. yd.*
			55.04 (A)	16%	16%
53.13 (B) (1)	30%	30%
(a)	or	or	55.04 (B)	16%	16%
	7s.2.4d.	7s.2.4d.
	per sq.yd.*	per sq.yd.*	55.05	19.2%	19.2%
53.13 (B) (1)	30%	30%	55.06	19.2%	19.2%
(b)	or	or
	3s.7.2d.	3s.7.2d.	55.07 (A)	16%	16%
	per sq.yd.*	per sq.yd.*		or	or
				9.6d.	9.6d.
53.13(B) (2)	16%	13.3%		per sq.yd.*	per sq.yd.*
	or	or
	9.6d.	8d.	55.07 (B)	16%	16%
	per sq.yd.*	per sq.yd.*		or	or
				9.6d.	9.6d.
54.01 (A)	36%	30%		per sq. yd.*	per sq. yd.*
54.01 (B)	16%	13.3%	55.07(C) (1)	30%	30%
				or	or
54.01 (C)	16%	13.3%		1s. 7.2d.	1s. 7.2d.
				per sq. yd.*	per sq. yd.*
54.02 (A)	36%	30%
			55.07 (C) (2)	16%	16%
54.02 (B)	16%	13.3%		or	or
				9.6d.	9.6d.
54.02 (C)	16%	13.3%		per sq. yd.*	per sq. yd.*
54.03 (A)	18%	15%	55.08 (A)	16%	16%
				or	or
54.04 (A)	18%	15%		9.6d.	9.6d.
				per sq. yd.*	per sq. yd.*
54.05 (A)	16%	13.3%
	or	or	55.08(B) (1)	30%	30%
	9.6d.	8d.		or	or
	per sq.yd.*	per sq.yd.*		1s.7.2d.	1s.7.2d.
				per sq.yd.*	per sq.yd.*
54.05 (B)	16%	13.3%
	or	or	55.08(B) (2)	16%	16%
	9.6d.	8d.		or	or
	per sq.yd.*	per sq.yd.*		9.6d.	9.6d.
				per sq.yd.*	per sq.yd.*
54.05 (C) (1)	9.6%	9.6%
			55.09 (A)	16%	16%
54.05 (C) (2)	30%	30%		or	or
(a)	or	or		9.6d.	9.6d.
	7s.2.4d.	7s.2.4d.		per sq.yd.*	per sq.yd.*
	per sq.yd.*	per sq.yd.*
			55.09 (B)	16%	16%
54.05 (C) (2)	30%	30%		or	or
(b)	or	or		9.6d.	9.6d.
	3s.7.2d.	3s.7.2d.		per sq. yd.*	per sq. yd.*
	per sq.	per sq.
	yard*	yard*	55.09 (C)	16%	16%
54.05 (C) (3)	16%	13.3%	55.09 (D) (1)	30%	30%
	or	or	(a)	or	or
	9.6d.	8d.		7s.2.4d.	7s.2.4d.
	per sq.yd.*	per sq.yd.*		per sq.yd.*	per sq.yd.*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
55.09 (D) (1)	30%	30%
(b)	or	or
	3s.7.2d.	3s.7.2d.	57.02 (B)	16%	13.3%
	per sq.	per sq.
	yard*	yard*	57.04 (A)	36%	30%
55.09 (D) (2)	30%	30%	57.04 (C)	16%	13.3%
(a)	or	or
	1s.7.2d.	1s.7.2d.	57.04 (C)	16%	13.3%
	per sq.yd.*	per sq.yd.*
			57.05 (B)	19.2%	16%
55.09 (D) (2)	16%	16%
(b)	or	or	57.07 (A)	16%	13.3%
	9.6d.	9.6d.
	per sq.yd.*	per sq.yd.*	57.07 (B) (1)	16%	13.3%
			(b)
56.03 (A)	36%	30%
			57.09	16%	13.3%
56.03 (B)	16%	13.3%		or	or
				9.6d.	8d.
56.04 (A)	16%	13.3%		per sq. yd.*	per sq. yd.*
56.04 (B)	16%	13.3%	57.11	16%	13.3%
				or	or
56.05	16%	13.3%		9.6d.	8d.
				per sq. yd.*	per sq. yd.*
56.06 (A)	16%	13.3%
			58.01	19.2%	19.2%
56.07 (A)	16%	16%
	or	or	58.02 (A)	4.8%	4.8%
	9.6d.	9.6d.
	per sq. yd.*	per sq. yd.*	58.02 (B) (1)	19.2%	19.2%
			(b)
56.07 (B)	16%	16%
	or	or	58.02 (B) (2)	20%	20%
	9.6d	9.6d	(b)
	per sq.yd.*	per sq.yd.*
			58.04 (A) (1)	16%	16%
56.07 (C)	16%	16%		or	or
				9.6d.	9.6d.
56.07 (D) (1)	30%	30%		per sq.yd.*	per sq.yd.*
(a)	or	or
	7s.2.4d.	7s.2.4d.	58.04 (A) (2)	16%	13.3%
	per sq.yd.*	per sq.yd.*		or	or
				9.6d.	8d.
56.07 (D) (1)	30%	30%		per sq.yd.*	per sq.yd.*
(b)	or	or
	3s.7.2d.	3s.7.2d.	58.04 (B) (1)	30%	30%
	per sq.	per sq.	(a) (i) (I)	or	or
	yard*	yard*		7s.2.4d.	7s.2.4d.
				per sq. yd.*	per sq. yd.*
56.07 (D) (2)	16%	16%
	or	or	58.04(B)(1)	30%	30%
	9.6d.	9.6d.	(a) (i) (II)	or	or
	per sq.yd.*	per sq.yd.*		3s.7.2d.	3s.7.2d.
				per sq.	per sq.
57.01 (A)	36%	30%		yard*	yard*
57.01 (B)	16%	13.3%	58.04 (B) (1)	30%	30%
			(a) (ii)	or	or
57.01 (C)	16%	13.3%		1s. 7.2d.	1s. 7.2d.
				per sq. yd.*	per sq. yd.*
57.02 (A)	36%	30%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
			58.05 (F) (3)	16%	16%
58.04 (B) (1)	16%	16%	(b) (i)
(a) (iii) (I)	or	or
	9.6d.	9.6d.	58.05 (F) (3)	16%	13.3%
	per sq.yd.*	per sq.yd.*	(b) (i)
58.04 (B) (1)	16%	13.3%	58.06 (A) (1)	19.2%	16%
(a) (iii) (II)	or	or
	9.6d.	8d.	58.06(A) (2)	16%	13.3%
	per sq.yd.*	per sq.yd.*
			58.07 (A) (1)	18%	15%
58.04 (B) (2)	16%	16%	(a)
(a)	or	or
	9.6d.	9.6d.	58.07 (A) (1)	19.2%	16%
	per sq.yd.*	per sq.yd.*	(b)
58.04 (B) (2)	16%	13.3%	58.07 (A) (2)	16%	13.3%
(b)	or	or	(a) (ii)
	9.6d.	8d.
	per sq.yd.*	per sq.yd.*	58.07 (A) (2)	16%	13.3%
			(b) (i)
58.04 (B)	16%	16%
(2A)	or	or	58.07 (B) (1)	16%	13.3%
	9.6d.	9.6d.
	per sq.yd.*	per sq.yd.*	58.07 (B) (2)	48%	483%
			(a) (i) (I)
58.05 (A) (2)	19.2%	19.2%
(a)	or	or	58.07 (B) (2)	48%	40%
	0.5d.	0.5d.	(a) (i) (II)
	per linear	per linear
	yard*	yard*	58.07 (B) (2)	19.2%	19.2%
			(a) (ii) (I)
58.05 (A) (2)	19.2%	16%
(b)	or	or	58.07 (B) (2)	19.2%	16%
	0.5d.	0.4d.	(a) (ii) (II)
	per linear	per linear
	yard*	yard*	59.01 (A)	14.4%	12%
58.05 (B)	19.2%	16%	59.01 (B)	16%	13.3%
				or	or
58.05 (D) (2)	24%	24%		2.9d.	2.4d.
(a)				per lb.*	per lb.*
58.05 (D) (2)	24%	20%	59.01 (C)	16%	13.3%
(b)
			59.01 (D)	36%	30%
58.05 (E) (1)	16%	16%
			59.02 (A) (2)	20%	16.6%
58.05 (E) (2)	16%	13.3%
			59.02 (B) (2)	9.6%	8%
58.05 (F) (1)	24%	24%
(b)			59.02 (B) (2)	12%	10%
58.05 (F) (2)	19.2%	19.2%	59.02 (A)	19.2%	16%
(a)
			59.03 (B)	24%	20%
58.05 (F) (2)	19.2%	16%
(b)			59.03 (C)	12%	10%
58.05 (F) (3)	30%	30%	59.03 (D) (1)	16%	13.3%
(a)	or	or		or	or
	1s.7.2d.	1s.7.2d.		9.6d.	8d.
	per sq.yd.*	per sq.yd.*		per sq.yd.*	per sq.yd.*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
59.04 (A) (1)	16%	13.3%
(b)			59.09 (B) (2)	30%	30%
			(a)	or	or
59.04 (A) (2)	19.2%	16%		3s. 7.2d.	3s. 7.2d.
				per sq.	per sq.
59.04 (B) (2)	16%	13.3%		yard*	yard*
59.06 (A)	48%	40%	59.09 (B) (2)	30%	30%
	or	or	(b) (i)	or	or
	11.5d.	9.6d.		1s.7.2d.	1s.7.2d.
	per gross*	per gross*		per square	per square
				yard*	yard*
59.07 (A) (1)	16%	16%
	or	or	59.09 (B) (2)	16%	16%
	9.6d	9.6d	(b) (ii) (I)	or	or
	per square	per square	(Ia)	9.6d.	9.6d.
	yard*	yard*		per square	per square
				yard*	yard*
59.07 (A) (2)	16%	13.3%
	or	or	59.09 (B) (2)	16%	13.3%
	9.6d.	8d.	(b) (ii) (I)	or	or
	per square	per square	(Ib)	9.6d.	8d.
	yard*	yard*		per square	per square
				yard*	yard*
59.07 (B)	9.6%	9.6%
			59.12 (A) (1)	16%	16%
59.07 (C) (2)	30%	30%		or	or
(a)	or	or		9.6d	9.6d
	3s.7.2d.	3s.7.2d.		per square	per square
	per sq.	per sq.		yard*	yard*
	yard*	yard*
			59.12 (A) (2)	16%	13.3%
59.07 (C) (2)	30%	30%		or	or
(b) (i)	or	or		9.6d.	9.6d.
	1s.7.2d.	1s.7.2d.		per square	per square
	per square	per square		yard*	yard*
	yard*	yard*
			59.12 (B) (1)	16%	16%
59.07 (C) (2)	16%	16%		or	or
(b) (ii) (I)	or	or		9.6d.	9.6d.
(Ia)	9.6d.	9.6d.		per square	per square
	per square	per square		yard*	yard*
	yard*	yard*
			59.12 (B) (2)	16%	13.3%
59.07 (C) (2)	16%	13.3%		or	or
(b) (ii) (I)	or	or		9.6d.	8d.
(Ib)	9.6d.	8d.		per square	per square
	per square	per square		yard*	yard*
	yard*	yard*
		59.12 (C)	19.2%	16%
59.08 (B) (1)	19.2%	19.2%
(a)			59.12(D) (1)	24%	20%
59.08 (B) (1)	19.2%	16%	59.12 (D) (2)	12%	12%
(b)			(a)
59.09 (A) (1)	19.2%	19.2%	59.12 (D) (2)	12%	10%
			(b)
59.09 (A) (2)	19.2%	16%
			59.12 (E) (1)	9.6%	9.6%
59.09 (B) (1)	9.6%	9.6%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
59.12 (E) (2)	30%	30%	60.01 (A) (2)	12%	10%
(a) (i)	or	or	(b)	or	or
	7s.4.2d.	7s.4.2d.		6.7d.	5.6d.
	per square	per square		per square	per square
	yard*	yard*		yard*	yard*
59.12 (E) (2)	30%	30%	60.01 (A) (2)	12%	10%
(a) (ii)	or	or	(c)
	3s.7.2d.	3s.7.2d.
	per sq.	per sq.	60.01 (A) (1)	12%	10%
	yard*	yard*
			60.02 (A) (2)	19s.2d.	16s.
59.12 (E) (2)	30%	30%	(a)	per dozen	per dozen
(b) (i)	or	or		pairs	pairs
	1s.7.2d.	1s.7.2d.
	per square	per square	60.02 (A) (2)	24%	20%
	yard*	yard*	(b)
59.12 (E) (2)	16%	16%	60.02 (A) (3)	14s. 5d.	12s.
(b) (ii) (I)	or	or	(a)	per dozen	per dozen
(Ia)	9.6d.	9.6d.		pairs	pairs
	per square	per square
	yard*	yard*	60.02 (A) (3)	24%	20%
			(b)
59.12 (E) (2)	16%	13.3%
(b) (ii) (I)	or	or	60.02 (B) (1)	4s.9.6d.	4s.
(Ib)	9.6d.	8d.	(a)	per dozen	per dozen
	per square	per square		pairs	pairs
	yard*	yard*
			60.02 (B) (1)	19s.2d.	16s.
59.13 (B) (2)	12%	12%	(b)	per dozen	per dozen
(a)				pairs	pairs
59.13 (B) (2)	12%	10%	60.02 (B) (1)	24%	20%
(b)			(c)
59.14 (A) (1)	19.2%	19.2%	60.02 (B) (2)	4s.9.6d.	4s.
			(a)	per dozen	per dozen
59.14 (A) (2)	19.2%	16%		pairs	pairs
59.16 (A)	30%	30%	60.02 (B) (2)	24%	20%
	or	or	(b)
	1s.7.2d.	1s.7.2d.
	per square	per square	60.02 (C)	24%	20%
	yard*	yard*
			60.03 (A) (1)	24%	20%
59.16 (B) (1)	24%	24%
	or	or	60.03 (A) (2)	16%	13.3%
	1s.3.4d.	1s.3.4d.
	per square	per square	60.03 (B) (1)	24%	20%
	yard*	yard*		or	or
				16s.	13s. 4d.
59.16 (B) (2)	24%	20%		per dozen	per dozen
	or	or		pairs*	pairs*
	1s.3.4d.	1s.0.8d.
	per square	per square	60.03 (B) (2)	30%	30%
	yard*	yard*	(a) (i)
60.01 (A) (1)	16%	13.3%	60.03 (B) (2)	30%	30%
			(a) (ii)	or	or
60.01 (A) (2)	24%	20%		12s.	12s.
(a)				per dozen	per dozen
				pairs*	pairs*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom Rate	Northern Ireland rate
60.03 (B) (2)	24%	24%	60.05 (D) (1)	12%	10%
(b)
			60.06 (C) (1)	19.2%	16%
60.03 (C) (1)	30%	30%
(a)			61.01 (A)	4.8%	4.8%
60.03 (C) (1)	30%	30%	61.01 (B)	24%	24%
(b)	or	or		or	or
	12s.	12s.		£1 4s.	£1 4s.
	per dozen	per dozen		each*	each*
	pairs*	pairs*
			61.01 (C)	24%	24%
60.03 (C) (2)	24%	24%
			61.02 (A) (1)	4.8%	4.8%
60.03 (C) (3)	24%	20%
			61.02 (A) (2)	4.8%	4%
60.04 (A) (1)	14.4%	14.4%
	plus	plus	61.02 (B) (1)	24%	24%
	2s.10.6d.	2s.10.6d.
	each	each	61.02 (B) (2)	24%	20%
60.04 (A) (2)	14.4%	14.4%	61.03 (A) (1)	14.4%	14.4%
	plus	plus		plus	plus
	1s.11d.	1s.11d.		2s.10.6d.	2s.10.6d.
	each	each		each	each
60.04 (A) (3)	14.4%	14.4%	61.03 (A) (2)	14.4%	14.4%
(a)				plus	plus
				1s.11d.	1s.11d.
60.04 (A) (3)	14.4%	14.4%
(b)
			61.03 (A) (3)	14.4%	14.4%
60.04 (B) (1)	16%	13.3%
			61.03 (B)	24%	24%
60.04 (B) (2)	24%	20%
(a)	or	or	61.04 (A)	14.4%	14.4%
	7.7d.	6.4d.
	each*	each*	61.04 (B) (1)	24%	24%
60.04 (B) (2)	24%	20%	61.04 (B) (2)	24%	20%
(b)
			61.05 (A)	12%	12%
60.05 (A) (1)	19.2%	19.2%
(a)			61.05 (B) (1)	24%	24%
60.05 (A) (1)	19.2%	16%	61.05 (B) (2)	24%	20%
(b)
			61.06 (A) (2)	12%	12%
60.05 (A) (2)	24%	24%
(a)			61.06 (B) (1)	24%	24%
			(b)
60.05 (A) (2)	24%	20%
(b)			61.06 (B) (2)	24%	20%
			(b)
60.05 (B)	16%	13.3%
			61.08 (A)	24%	24%
60.05 (C) (1)	12%	10%
			61.08 (B)	24%	20%
60.05 (C) (2)	24%	20%
	or	or	61.09 (A) (1)	24%	24%
	4s.9.6d.	4s.		or	or
	each*	each*		1s.7.2d.	1s.7.2d.
				each*	each*

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
61.09 (A) (2)	24%	20%	61.11 (B) (2)	24%	20%
	or	or
	1s. 7.2d.	1s. 4d.	62.01 (A) (1)	24%	24%
	each*	each*
			62.01 (A) (2)	24%	20%
61.10 (A) (1)	4s. 9.6d.	4s. 9.6d.
(a) (i)	per dozen	per dozen	62.02 (A) (1)	12%	12%
	pairs	pairs
			62.02 (A) (2)	24% or	24% or
61.10 (A) (1)	19s. 2d.	19s. 2d.	(a)	or	or
(a) (ii)	per dozen	per dozen		4s. 9.6d.	4s. 9.6d.
	pairs	pairs		each*	each*
61.10 (A) (1)	24%	24%	62.02 (A) (2)	24%	20%
(a) (iii)			(b)	or	or
				4s. 9.6d.	4s.
61.10 (A) (1)	4s. 9.6d.	4s.		each*	each*
(b) (i)	per dozen	per dozen
	pairs	pairs	62.02 (A) (3)	24% or	24% or
			(a) (i)	or	or
61.10 (A) (1)	24%	20%		1s. 11d.	1s. 11d.
(b) (ii)				each*	each*
61.10 (A) (2)	19s. 2d.	19s. 2d.	62.02 (A) (3)	24%	20%
(a) (i)	per dozen	per dozen	(a) (ii)	or	or
	pairs	pairs		1s. 11d.	7.2d.
				each*	each*
61.10 (A) (2)	24%	24%
(a) (ii)			62.02 (A) (3)	24%	24%
			(b) (i)	or	or
61.10 (A) (2)	14s. 5d.	12s.		11. 5d.	11. 5d.
(b) (i)	per dozen	per dozen		each*	each*
	pairs	pairs
			62.02 (A) (3)	24%	20%
61.10 (A) (2)	24%	20%	(b) (ii)	or	or
(b) (ii)				11.5d.	9.6d.
				each*	each*
61.10 (B) (1)	24%	24%
			62.02 (A) (4)	24%	24%
61.10 (B) (2)	24%	24%	(a)	or	or
				9s.	9s.
61.10 (C) (1)	19.2%	19.2%		each*	each*
(a)
			62.02 (A) (4)	24%	24%
61.10 (C) (1)	19.2%	16%	(b)	or	or
(b)				9s.	7s. 6d.
				each*	each*
61.10 (C) (2)	24%	20%
(a) (i)	or	or	62.02 (A) (5)	24%	24%
	16s.	13s. 4d.	(a)
	per dozen	per dozen
	pairs*	pairs*	62.02 (A) (5)	24%	20%
			(b)
61.10 (C) (2)	24%	20%
(a) (ii)			62.02 (C) (1)	16%	16%
61.10 (C) (2)	24%	24%	62.02 (C) (2)	16%	13.3%
			(b) (i)
			62.02 (D) (1)	12%	12%
61.10 (C) (2)	24%	20%	(a) (i)
(b) (ii)
			62.02 (D) (1)	12%	12%
61.11 (B) (1)	24%	24%	(a) (ii)

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
62.02 (D) (1)	24% or	24% or
(b) (i) (I)	or	or	62.05 (B) (2)	16%	16%
	1.9d.	1.9d.
	each*	each*	62.05 (B) (3)	16%	13.3%
62.02 (D) (1)	24%	20%	62.05 (C) (2)	24%	24%
(b) (i) (II)	or	or
	1.9d.	1.6d.	62.05 (C) (3)	24%	20%
	each*	each*
			62.05 (E) (1)	14.4%	14.4%
62.02 (D) (1)	24%	24%
(b) (ii) (I)	or	or	62.05 (E) (2)	14.4%	12%
	11.5d.	11.5d.
	each*	each*	62.05 (G) (2)	24%	24%
62.02 (D) (1)	24% or	20% or	62.05 (G) (3)	24%	20%
(b) (ii) (II)	or	or
	11.5d.	9.6d.	62.05 (H) (2)	16%	16%
	each*	each*
			62.05 (H) (3)	16%	13.3%
62.02 (D) (1)	24% or	24% or
(b) (iii) (I)	or	or	62.05 (IJ) (2)	10.7%	10.7%
	1s. 5.3d.	1s. 5.3.d.
	each*	each*	62.05 (IJ) (3)	10.7%	8.9%
62.02 (D) (1)	24% or	20% or	62.05 (K) (2)	19.2%	19.2%
(b) (iii) (II)	or	or
	1s. 5.3d.	1s. 2.4d.	62.05 (K) (3)	19.2%	16%
	each*	each*
			62.05 (L) (1)	19.2%	19.2%
62.02 (D) (1)	12%	12%	(b)
(c) (i)
			62.05 (L) (1)	19.2%	16%
62.02 (D) (1)	24%	24%	(c)
(c) (ii) (I)
			62.05 (L) (2)	16%	16%
62,02 (D) (1)	24%	20%	(b)
(c) (ii) (II)
			62.05 (L) (2) (c)	16%	13.3%
62.02 (D) (2)	16% or	16% or	(c)
(a) (i)	or	or
	9.6d.	9.6d.	62.05 (M) (2)	19.2%	19.2%
	per sq. yd.*	per sq. yd.*
			62.05 (M) (3)	19.2%	16%
62.02 (D) (2)	16% or	13.3% or
(a) (ii)	or	or	62.05 (N) (2)	16%	16%
	9.6d.	8d.
	per sq. yd.*	per sq. yd.*	62.05 (N) (3)	16%	13.3%
62.02 (D) (2)	22.5%	18.7%	62.05 (O) (2)	24%	24%
(b)
			62.05 (O) (3)	24%	20%
62.03 (B) (1)	24%	24%
			62.05 (P)	24%	20%
62.03 (B) (2)	24%	20%		or	or
				16s.	13s. 4d.
62.04 (A) (1)	16%	16%		per dozen	per dozen
				pairs*	pairs*
62.04 (A) (2)	16%	13.3%
			62.05 (Q) (2)	12%	12%
62.04 (B) (1)	24%	24%
			62.05 (Q) (3)	12%	10%
62.04 (B) (2)	24%	20%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
62.05 (R) (1)	12%	12%	64.05 (A)	19.2%	19.2%
(a)				or	or
				0.2d.	0.2d.
62.05 (R) (1)	24%	24%		each*	each*
(b) (i) (II)
			64.05 (B) (1)	16%	16%
			(a)
62.05 (R) (1)	24%	20%
(b) (i) (III)
			64.05 (B) (1)	14.4%	14.4%
			(b)
62.05 (R) (1)	24%	24%
(b) (ii) (II)	or	or	64.05 (B) (1)	28.8%	28.8%
	11.5d.	11.5d.	(c)
	each*	each*
			64.05 (B) (2)	16%	16%
62.05 (R) (1)	24%	20%
(b) (ii)	or	or	64.05 (B) (3)	1.9d. each	1.9d. each
(III)	11.5d.	9.6d.	(a)
	each*	each*
			64.05 (B) (3)	1d. each	1d. each
62.05 (R) (1)	24%	24%	(b)
(b) (iii) (II)	or	or
	1s. 5.3d. each*	1s. 5.3d. each*	64.05 (B) (3)	0.5d. each	0.5d. each
	each*	each*	(c)
			64.05 (B) (4)	1.9d. each	1.9d. each
62.05 (R) (1)	24%	20%	(a)
(b) (ii)	or	or
(III)	1s. 5.3d. each*	1s. 2.4d. each*	64.05 (B) (4)	19.2%	19.2%
62.05 (R) (1)	12%	12%	64.05 (B) (5)	19.2%	19.2%
(c) (i)			(a)	or	or
				0.2d. each*	0.2d. each*
62.05 (R) (1)	24%	24%
(c) (ii) (II)
			64.06 (A)	4.8%	4.8%
62.05 (R) (1)	24%	20%
(c) (ii) (III)			64.06 (B)	24%	24%
			65.02 (A)	24%	20%
63.01 (A)	12%	10%
			65.02 (C) (1)	24%	20%
64.01	27%	27%		or	or
	or	or		4s. 9.6d.	4s.
	4s. 6d.	4s. 6d.		each*	each*
	per pair*	per pair*
			65.02 (C) (2)	12%	10%
64.02	27%	27%	(b)
	or	or
	4s. 6d.	4s. 6d.	65.03 (A)	24%	20%
	per pair*	per pair*		or	or
				1s. 9.6d.	1s. 6d.
64.03	27%	27%		each*	each*
	4s. 6d.	4s. 6d.	65.03 (B) (1)	24%	20%
	per pair*	per pair*		or	or
				3s. 7.2d.	3s.
64.04	27%	27%		each*	each*
	or	por
	4s. 6d.	4s. 6d.	65.03 (B) (2)	30%	30%
	per pair*	per pair*	(a)

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
65.03 (B) (2)	24%	20%	65.07 (A)	24%	20%
(b)
			66.01 (A)	12%	10%
65.04 (A) (1)	30%	30%		or	or
				3s. 2.4d.	2s. 8d.
65.04 (A) (2)	24%	20%		each*	each*
65.04 (C) (1)	24%	20%	66.01 (B)	12%	10%
	or	or		or	or
	4s. 9.6d.	4s.		1s. 7.2d.	1s. 4d.
	each*	each*		each*	each*
65.04 (C) (2)	12%	10%	66.03 (A) (2)	12%	10%
(b)
			67.01 (A)	24%	20%
65.05 (A)	24%	20%
	or	or	67.02 (A) (1)	19.2%	16%
	1s. 9.6d.	1s. 6d.
	each*	each*	67.02 (A) (2)	24%	20%
65.05 (B)	24%	20%	67.04 (A)	24%	20%
65.05 (D)	4.8%	4%	68.01	32%	26.7%
65.05 (E) (1)	30%	30%	68.02 (B)	16%	13.3%
(a) (i)
			68.02 (C)	24%	20%
65.05 (E) (1)	24%	20%		or 0.5d.	or 0.4d.
(a) (ii)				per length of 10 beads	per length of 10 beads
65.05 (E) (1)	24%	20%		or fraction	or fraction
(b)	or	or		of	of
	4s. 9.6d.	4s.		10 beads*	10 beads*
	each*	each*
			68.02 (D)	19.2%	16%
65.05 (E) (2)	24%	20%
(a)			68.02 (E)	32%	26.7%
65.05 (E) (2)	24%	20%	68.06 (A) (1)	14.4%	12%
(b)	or	or
	3s. 7.2d.	3s.	68.06 (A) (2)	14.4%	12%
	each*	each*	(b)
65.05 (E) (2)	24%	20%	68.09 (A)	2.9d.	2.4d.
(c) (i)				per sq. yd.	per sq. yd.
65.05 (E) (2)	12%	10%	68.10 (A)	2.9d.	2.4d.
(c) (ii)				per sq. yd.	per sq. yd.
65.06 (B)	4.8%	4%	68.10 (B)	24%	20%
65.06 (D) (1)	24%	20%	68.10 (C)	19.2%	16%
65.06 (D) (2)	24%	20%	68.11 (A)	24%	20%
(a)	or	or
	4s. 9.6d.	4s.	68.11 (B)	16%	13.3%
	each*	each*
			68.11 (C)	16%	13.3%
65.06 (D) (2)	24%	20%
(b) (ii)			68.12 (A) (1)	1s. 5.3d.	1s. 2.4d.
			per linear	per linear
65.06 (D) (2)	12%	10%		yard	yard
(b) (iii)

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
68.12 (A) (2)	2s. 1.9d.	1s. 9.6d.	69.08 (B) (1)	24%	20%
	per linear	per linear		or 1.4d.	or 1.2d.
	yard	yard		each*	each*
68.12 (A) (3)	3s. 4.3d.	2s. 9.6d.	69.10 (A)	18%	15%
	per linear	per linear
	yard	yard	69.11 (A)	24%	20%
				or 5.8d.	or 4.8d.
68.12 (A) (4)	4s. 9.6d.	4s.		each*	*
	per linear	per linear
	yard	yard	69.11 (B)	5.8d.	4.8d.
				each	each
68.12 (A) (5)	6s.	5s,
	per linear	per linear	69.11 (C)	14s. 5d.	12s.
	yard	yard		per cwt.	per cwt.
68.12 (C) (1)	9.6%	8%	69.12 (A)	24%	20%
68.14 (A)	22.5%	22.5%	69.12 (B) (1)	24%	20%
				or	or
68.16 (A)	19.2%	16%		2.9d. each*	2.4d. each*
68.16 (B)	24%	20%
	or 0.5d per length	or 0.4d. per length	69.12 (B) (2)	5.8d. each	4.8d. each
	of 10 beads	of 10 beads	69.12 (B) (3)	14s. 5d.	12s.
	or fraction	or fraction		per cwt.	per cwt.
	of	of
	10 beads*	10 beads*	69.13 (A) (1)	5.8d. each	4.8d. each
68.16 (C) (1)	32%	26.7%
			69.13 (A) (2)	14s. 5d.	12s.
69.01 (A)	24%	20%	(a) (ii)	per cwt.	per cwt.
69.01 (B)	19.2%	16%	69.14 (A)	19.2%	16%
69.02 (A)	24%	20%	69.14 (B)	16%	13.3%
69.03 (A) (1)	19.2%	16%	69.14 (C)	24% or 0.5d.	20% or 0.4d.
69.03 (A) (2)	24%	20%		per length of ten	per length of ten
69.04 (A)	24%	20%		beads or fraction of	beads or fraction of
69.05 (A) (1)	19.2%	16%		ten beads*	ten beads*
69.05 (A) (2)	24%	20%	69.14 (D)	24%	20%
69.06 (A) (1)	19.2%	16%	69.14 (E) (1)	12%	10%
69.06 (A) (2)	24%	20%	70.07 (B)	19.2%	16%
69.07 (A)	19.2%	16%	70.07 (D) (1)	24%	20%
69.07 (B) (1)	13.5%	11.2%	70.07 (D) (2)	19.2%	16%
(a)
			70.08 (A)	4.8d.	4d.
69.07 (B) (1)	24%	20%		per lb.	per lb.
(b)
		70.08 (B) (1)		19.2%	16%
69.08 (A)	19.2%	16%	(b)

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
70.08 (B) (2)	4.8d. per lb.	4d. per lb.	71.06 (B)	19.2%	16%
			71.07 (B) (2)	19.2%	16%
70.09 (A)	£1 1s. 7d. per cwt.	18s. per cwt.	71.08 (B)	19.2%	16%
70.09 (B) (1) (a)	45%	45%	71.09 (B) (2)	19.2%	16%
			71.10 (B)	19.2%	16%
70.09 (B) (2) (b)	19.2%	16%	71.12	19.2%	16%
70.10 (A)	4.8%	4%	71.13	19.2%	16%
70.10 (B) (1)	24% or	20% or	71.14 (B)	19.2%	16%
	2s. 6.7d. per gross*	2s. 1.6d. per gross*	71.15	19.2%	16%
			71.16	19.2%	16%
70.10 (B) (2)	28.8%	24%
			73.10 (A) (1)	12%	10%
70.13 (A) (2)	16% or	13.3% or	(a)	or £9 12s.	or £8
	3d. each*	2.5d. each*		per ton*	per ton*
70.13 (C)	19.2%	16%	73.10 (A) (1) (b)	12% or	10% or
70.14 (A) (2) (b)	19.2%	16%		£9 12s. per ton *	£8 per ton*
70.14 (A) (2) (a)	19.2%	16%	73.10 (A) (2)	12%	10%
			(a)	or	or
70.14 (A) (2) (b)	45%	45%		£9 12s. per ton*	£8 per ton*
70.19 (A)	24% or	20% or	73.10 (A) (2) (b)	12% or	10% or
	0.5d. per length of 10 beads	0.4d. per length of 10 beads		£9 12s. per ton*	£8 per ton*
	or fraction	or fraction	73.10 (A) (3)	12%	10%
	of	of	(a) (i)	or	or
	10 beads*	10 beads*		£9 12s. per ton*	£8 per ton*
70.19 (B)	19.2%	16%
			73.10 (A) (3)	12%	10%
70.19 (C)	16%	13.3%	(a) (ii)	or £9 12s.	or £8
70.19 (D)	19.2%	16%		per ton*	per ton*
70.19 (E) (1)	19.2%	16%	73.11 (B) (2) (a)	12% or	10% or
70.21 (A)		19.2%	16%	£9 12s. per ton*	£8 per ton*
70.21 (B)	24%	20%
			73.11 (B) (2)	12%	10%
70.21 (C) (1) (b)	19.2%	16%	(b)	or £9 12s. per ton*	or £8 per ton*
71.05 (B) (2)	19.2%	16%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
73.11 (B) (3) (a) (i)	12% or	10% or	73.23 (A) (1)	12%	10%
	£9 12s. per ton*	£8 per ton*	73.23 (A) (2)	14.4%	12%
			73.23 (B) (1)	16%	13.3%
73.11 (B) (3) (a) (ii)	12% or	10% or	73.23 (B) (2)	16%	13.3%
	£9 12s. per ton*	£8 per ton*	(a)
			73.25 (B) (1)	12%	10%
73.11 (B) (4) (a) (i)	12% or	10% or	73.26	12%	10%
	£9 12s. per ton*	£8 per ton*		£9 12s. per ton†	£8 per ton†
73.11 (B) (4) (a) (ii)	12% or	10% or	73.27 (A)	9.6%	8%
	£9 12s. per ton*	£8 per ton*		or £19 4s. per ton*	or £16 per ton*
73.12 (A)	16%	13.3%
			73.27 (B)	16%	13.3%
73.12 (B) (1)	12%	10%
			73.27 (C)	12%	10%
73.13 (A)	12%	10%		or £14 8s. per ton*	or £12 per ton*
73.13 (B) (1) (b)	12%	10%		per ton*	per ton*
			73.27 (D)	16%	13.3%
73.14 (A)	12% or £9 12s. per ton*	10% or £8 per ton*		or £16 per ton*	or £13 6s. 8d. per ton*
			73.28 (A)	9.6%	8%
73.17 (A)	19.2%	16%		or £19 4s.	or £16
73.18 (A)	14.4%	12%		per ton*	per ton*
73.20 (A)	19.2%	16%	73.29 (B) (1)	24%	20%
73.20 (B)	16%	13.3%	73.31 (A)	16%	13.3%
73.21 (A)	19.2%	16%	73.31 (B)	36%	30%
73.21 (B)	9.6%	8%	73.31 (C)	24%	20%
73.21 (C)	24%	20%	73.31 (E) (1)	36%	30%
73.21 (D)	16%	13.3%	73.32 (A)	24%	20%
73.21 (E)	16%	13.3%	73.32 (B)	36%	30%
73.21 (F)	16%	13.3%	73.32 (C)	36%	30%
73.21 (G)	16%	13.3%	73.32 (D)	36%	30%
73.21 (H)	16%	13.3%	73.32 (E)	30%	30%
73.22 (B) (1)	16%	13.3%	73.35 (A)	30%	30%
73.22 (B) (2)	7.2%	6%	73.35 (B)	1s. 2.4d. per lb.	1s. per lb.

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
73.35 (C)	12%	10%	73.38 (E) (3) (d) (i)	12%	10%
73.36 (A) (2)	19.2%	16%
			73.39 (A)	10.7%	8.9%
73.36 (B) (1)	9.6%	8%		or 0.7d. per ounce*	or 0.6d. per ounce*
73.36 (C) (1) (a)	19.2%	16%	73.39 (B) (1)	16%	13.3%
73.26 (C) (1) (b)	19.2%	16%	73.39 (B) (2)	10.7% or 0.7d. per ounce*	8.9% or 0.6d. per ounce*
73.36 (C) (1) (c) (ii)	19.2%	16%	73.40 (A)	12%	10%
73.37 (A)	9.6%	8%	73.40 (B)	24%	20%
73.38 (A)	19.2%	16%	73.40 (C) (2)	16%	13.3%
73.38 (B)	12%	10%	73.40 (D) (2)	16%	13.3%
73.38 (C)	19.2%	16%	73.40 (E)	19.2%	16%
73.38 (D) (1)	19.2%	16%	73.40 (F)	16%	13.3%
73.38 (D) (2)	16%	13.3%	73.40 (G)	16%	13.3%
73.38 (E) (1) (a)	19.2%	16%	73.40 (H)	24%	20%
			73.40 (IJ)	9.6%	8%
73.38 (E) (1) (b)	19.2%	16%	73.40 (K)	16%	13.3%
73.38 (E) (1) (c)	12% or	10% or	73.40 (L)	19.2%	16%
	£ 17s. 7d. each*	£2 8s. each*	73.40 (M)	24%	20%
			73.40 (M1)	24%	20%
73.38 (E) (1) (d)	19.2%	16%	73.40 (N) (1)	19.2%	16%
			(a)
73.38 (E) (2) (a)	16%	13.3%	73.40 (N) (2) (a)	16%	13.3%
73,38 (E) (3) (a) (i)	12%	10%	73.40 (N) (3)	12%	10%
			(a) (i)
73.38 (E) (3) (b) (ii)	14.4% or	12% or	73.40 (N) (3)	19.2%	16%
	1s. 2.4d. each*	1s. each*	(b) (i)	or 1s. 2.4d. each*	or 1s. each*
73.38 (E) (3) (b) (iii)	19.2% or	16% or	73.40 (N) (3)	14.4%	12%
	1s. 2.4d. each*	1s. each*	(c) (i)
			74.07 (A)	36%	30%
73.38 (E) (3) (c) (i)	14.4%	12%	74.08 (A)	16%	13.3%
73.38 (E) (3) (c) (ii)	14.4%	12%	74.08 (B)	16%	13.3%
			74.09 (A)	12%	10%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
74.11 (A)	16%	13.3%
			76.15 (C)	19.2%	16%
74.15 (A)	30%	30%
			76.16 (A)	24%	20%
74.17 (A)	9.6%	8%
			76.16 (B)	12%	10%
74.17 (B)	19.2%	16%
			76.16 (C)	24%	20%
74.18 (A)	16%	13.3%
			76.16 (D)	19.2%	16%
74.18 (B)	16%	13.3%
			76.16 (E) (1)	16%	13.3%
74.18 (C)	19.2%	16%
			76.16 (F)	24%	20%
74.18 (D)	12%	10%
			76.16 (G)	12%	10%
74.19 (A)	19.2%	16%
			76.16 (H)	30%	30%
74.19 (B)	12%	10%
			76.16 (H1)	12%	10%
74.19 (C)	19.2%	16%
			78.03	4.8%	4%
75.06 (A)	19.2%	16%
			78.05 (A)	4.8%	4%
75.06 (B) (1)	16%	13.3%
			78.06 (A)	14.4%	12%
75.06 (C)	30%	30%
			79.05 (A)	19.2%	16%
76.02 (A)	12%	10%
			79.06 (A)	19.2%	16%
76.03 (A)	16%	13.3%
			80.06 (A)	14.4%	12%
76.03 (B) (1)	12%	10%
			80.06 (B)	19.2%	16%
76.04	12%	10%
			82.01 (A)	16%	13.3%
76.06 (A)	12%	10%
			82.01 (B) (1)	12%	10%
76.08 (B) (1)	19.2%	16%
			82.01 (B) (2)	12%	10%
76.08 (C) (1)	16%	13.3%	(a)
76.08 (C) (2) (a)	12%	10%	82.01 (C) (1)	9.6%	8%
			82.01 (C) (2)	12%	10%
76.09 (A) (1)	16%	13.3%	(a)
76.10 (A)	14.4%	12%	82.01 (D) (1) (a)	12%	10%
76.10 (B)	24%	20%
			82.01 (D) (2)	24%	20%
76.10 (C) (1) (a)	16%	13.3%	82.02 (A) (2)	24%	20%
				or 1.9d.	or 1.6d.
76.14 (A)	9.6%	8%		each*	each*
	or £19 44s. per ton*	or £16 per ton*	82.02 (A) (3)	24%	20%
				plus	plus
76.15 (A)	24%	20%
76.15 (B)	19.2%	16%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
			82.11 (B)	19.2%	16%
82.02 (B) (2)	24% plus	20% plus	82.13 (A)	24%	24%
	2s. 10.6d. each	2s. 4.8d. each	82.14 (A)	12%	12%
				plus 24%	plus 24%
82.02 (C) (2) (a)	24% or 1.9d. each*	20% or 1.6d. each*		or 1.9d. each*	or 1.9d. each*
			82.14 (B)	16%	16%
82.02 (C) (3)	24% plus	20% plus	82.15	24%	24%
	2s. 4.8d. each	2s. 4.8d. each	83.01 (A) (3)	24%	20%
			(a)
82.02 (D) (1)	24% plus	20% plus	83.02 (B) (1)	24%	20%
	2s. 10.6d. each	2s. 4.8d. each	83.02 (B) (2)	19.2%	16%
82.02 (E) (1)	24% plus	20% plus	83.02 (B) (3)	19.2%	16%
	2s. 10.6d. each	2s. 4.8d. each	83.02 (B) (4)	16%	13.3%
			83.03 (A)	14.4%	12%
82.02 (E) (2)	24% plus 2s. 10.6d.	20% plus 2s. 4.8d.	83.04 (A)	16%	13.3%
	for each 24 feet of such length and a sum in proportion for any remainder		83.04 (B)	14.4%	12%
			83.04 (C)	24%	20%
	83.05 (A)	12% or 1.9d.	10% or 1.6d.
82.03 (A)	19.2% plus	16% plus		the article*	the article*
	4.3d. each	3.6d. each	83.06 (A)	19.2%	16%
			83.06 (B) (1)	14.4%	12%
82.04 (A)	12% plus 24%	10% plus 20%	83.07 (A) (1)	19.2%	16%
82.04 (B)	12%	10%	83.11 (A)	24%	20%
82.04 (C)	14.4%	12%	83.11 (B)	19.2%	16%
82.04 (D)	19.2%	16%	83.12 (A)	19.2%	16%
82.09 (A)	12% plus 24%	12% plus 24%	83.13 (A)	24%	20%
			83.13 (B)	16%	13.3%
82.09 (B)	24%	24%
			83.14	24%	20%
82.10 (A)	12% plus 24%	12% plus 24%	83.15 (A)	12%	10%
82.10 (B)	24%	24%	84.10 (A) (1)	16%	13.3%
82.11 (A)	36% or;	30% or	84.10 (B) (1)	16%	13.3%
	11s. 6d. the gross*	9s. 7.2d. the gross*	84.10 (B) (2)	16%	13.3%
			84.10 (C) (1)	16%	13.3%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
84.10 (C) (2) (a)	16%	13.3%	84.25 (C)	19.2%	16%
			84.26 (A)	24%	20%
84.10 (C) (3) (a)	16%	13.3%	84.26 (B)	16%	13.3%
84.12 (A)	24%	20%	84.26 (C) (1) (a)	16%	13.3%
84.14 (A)	19.2%	16%
			84.28 (A)	12%	10%
84.15 (B) (2)	24%	20%
			84.29 (A) (1)	16%	13.3%
84.17 (A)	9.6%	8%
			84.30 (A) (1)	16%	13.3%
84.17 (B) (1)	12%	10%
			84.38 (A)	16%	13.3%
84.17 (B) (2)	16%	13.3%
(a) (i)			84.40 (A)	9.6%	8%
84.18 (B)	12%	10%	84.40 (B)	19.2%	16%
84.18 (C) (1)	9.6%	8%	84.40 (C) (1) (a)	16%	13.3%
84.20 (A)	9.6%	8%
			84.51 (A)	12%	10%
84.20 (B) (2)	9.6%	8%
			84.55 (A)	12%	10%
84.21 (B)	19.2%	16%
			84.56 (A)	19.2%	16%
84.21 (C) (2)	19.2%	16%
			84.59 (A) (1)	19.2%	16%
84.22 (A) (2)	16%	13.3%
			84.59 (A) (2)	16%	13.3%
84.22 (B)	9.6%	8%	(a)
84.22 (C)	19.2%	16%	84.59 (A) (2) (b)	7.2%	6%
84.24 (A) (1)	12% or £9 each*	10% or £7 10s. each*	84.59 (B) (1)	7.2%	6%
			84.59 (C) (1)	16%	13.3%
84.24 (A) (2)	12% or £ 9	10% or £7 10s.	(a)
	each*	each*	84.61 (A)	16%	13.3%
84.24 (A) (3)	12%	10%	84.61 (C)	16%	13.3%
84.24 (A) (4)	12%	10%	84.63 (A)	12%	10%
84.24 (A) (5) (a)	9%	7.5%	84.63 (B) (1)	16%	13.3%
			84.63 (C) (1)	9.6%	8%
84.24 (A) (5) (b)	9%	7.5%	84.64 (A)	22.5%	22.5%
84.24 (B) (1)	12%	10%	84.65 (A)	16%	13.3%
84.24 (B) (2)	9%	7.5%	85.01 (A) (3) (b)	19.2%	16%
84.25 (A)	12%	10%
			85.01 (B) (1)	19.2%	16%
84.25 (B)	12%	10%
			85.01 (C) (1)	24%	20%

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
85.01 (C) (2) (a)	24% or 2s. 4.8d. each*	24% or 2s. 4.8d. each*	85.12 (E) (1)	8%	8%
			85.12 (E) (2)	19.2%	19.2%
85.01 (C) (2) (b)	24% or 11.5d.	24% or 11.5d.	85.12 (E) (4)	12%	12%
	each*	each*	(a) (iii)
85.01 (C) (2) (c) (i)	24%	24%	85.12 (E) (4) (b)	12%	12%
85.01 (D) (2)	24%	24%	85.12 (F)	19.2%	19.2%
85.02 (B)	24%	24%	85.14 (A)	24% or 4s. 9.6d.	24% or 4s. 9.6d.
85.03 (A)	24%	20%		each*	each*
85.03 (B) (2)	24%	20%	85.14 (B) (1)	24% or	24% or
85.04 (A)	16%	13.3%		6s. 8.6d. each*	6s. 8.6d. each*
85.06 (A)	19.2%	19.2%
85.06 (B)	12%	12%	85.14 (B) (2)(a)	24%	24%
85.07 (A)	19.2%	19.2%	85.15 (C) (1)	24% or	24% or
85.08 (A)	30% or 10.8d. each*	30% or 10.8d. each*		£7 4s. each*	£7 4s. each*
			85.15 (C) (3)	24%	24%
85.08 (B) (1)	30% or 10.8d. each*	30% or 10.8d. each*
85.08 (B) (2)	8.6d. each	7.2d. each	85.15 (D) (3) (a)	24% or 6s. 8.6d. each*	24% or 6s. 8.6d. each*
85.08 (B) (3)	2.9d. each	2.4d. each
			85.15 (D) (3)	24%	24%
85.12 (A) (1) (a) (i)	12%	12%	(b) (i)
85.12 (A) (1) (a) (ii)	24%	24%	85.19 (B) (1) (a)	24% or 11.5d. each*	24% or 11.5d. each*
85.12 (A) (1) (a(iii)	16%	16%	85.19 (B) (2) (a)	24%	24%
85.12 (A) (1) (b) (i)	12%	12%	85.19 (C) (1)	24%	24%
			85.19 (D) (1)	24%	24%
85.12 (A) (2)	19.2%	19.2%
(a)			85.20 (A) (2) (b)	30%	30%
85.12 (B) (1)	19.2%	19.2%
			85.20 (A) (2)	24%	24%
85.12 (C) (1)	19.2%	19.2%	(c)
85.12 (D) (1)	19.2%	19.2%	85.20 (B)	24%	24%

Tariff Heading No.	United Kingdom rate	Northern ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
85.20 (C) (1) (b)	19.2% or 2s. 4.8d.	19.2% or 2s. 4.8d.	87.05 (B) (2) (b) (i)	38%	38%
	each*	each*	87.05 (B) (2) (b) (ii)	98%	98%
85.22 (A)	24%	24%
			87.05 (B) (2)	38%	38%
85.23 (B) (1)	24%	20%	(c)	or £24	or £24
85.24 (A)	22.5%	22.5%		per body*	per body*
85.26 (A)	24%	24%	87.05 (B) (2) (d)	30.5%	30.5%
85.26 (B)	8.6d. each	8.6d. each	87.06 (A)	4.8d.	4.8d.
				per lb.	per lb.
87.01 (D) (2)	38% or £24	38% or £24	87.06 (C)	16%	16%
	per body* in respect of the body	per body* in respect of the body	87.06 (E) (1) (a)	60%	60%
	(if any); 30.5% in respect of	(if any); 30.5% in respect of	87.06 (E) (1) (b) (i)	60%	60%
	the chassis	the chassis	87.06 (E) (1) (b) (ii)	45%	45%
87.02 (A) (2)	30.5%	30.5%
(b) (i)			87.06 (E) (1) (c)	45%	45%
87.02 (A) (2)	53%	53%
(b) (ii)			87.06 (E) (2)	60%	60%
87.02 (B) (2) (a) (i)	53%	53%	87.06 (E) (3)	60%	60%
			87.06 (E) (4)	45%	45%
87.02 (B) (2) (a) (ii)	38%	38%	(a)
			87.08 (B)	30.5%	30.5%
87.02 (B) (2)	53%	53%
(b)			87.09 (A) (2)	23% in respect	23% in respect
87.02 (D) (2) (a)	30.5%	30.5%		in respect of the side-car; 30.5% in respect	in respectof the side-car; 30.5% in respect
87.02 (D) (2) (b)	53%	53%		of the cycle	of the cycle
87.03 (B) (2)	30.5%	30.5%
			87.09 (A) (2)	30.5%	30.5%
87.04 (B) (2) (a)	53%	53%	(b)
			87.09 (B)	23%	23%
87.04 (B) (2)	30.5%	30.5%
(b)			87.10 (A) (2)	16%	16%
87.05 (B) (2) (a) (i)	53%	53%	87.12 (B) (1)	12% plus 4s. 9.6d.	12% plus 4s. 9.6d.
87.05 (B) (2) (a) (ii)	30.5%	30.5%		each	each

Tariff Heading No.	United Kingdom rate	Northern Ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
87.12 (B) (2)	24% or 4s. 9.6d. each*	24% or 4s. 9.6d. each*	90.03 (B) (1) (c)	16% or 7.7d. each*	13.3% or 6.4d. each*
87.12 (B) (3)	24%	24%	90.03 (B) (1) (d)	16% or	13.3% or
87.12 (B) (4)	24%	24%		3.8d. each*	3.2d. each*
87.12 (B) (5)	24%	24%
			90.03 (B) (1)	16%	13.3%
87.13 (A)	24%	24%	(e)
87.14 (A) (2)	38% or £36 each*	38% or £36 each*	90.04 (B) (1)	16% or 1s. 11d. each*	13.3% or 1s. 7.2d. each*
			90.04 (B) (2)	16%	13.3%
87.14 (B)	38% or	38% or	90.18 (A)	24%	20%
	£24 each*	£24 each*	90.19 (A)	12%	10%
87.14 (C)	30.5%	30.5%	90.19 (B)	24%	20%
87.14 (D) (1)	4.8d. per lb.	4.8d. per lb.	90.26 (A)	4.8%	4%
			90.26 (B)	24%	20%
87.14 (D) (2)	16%	16%
			90.29 (A) (1)	24%	20%
87.14 (D) (4)	45%	45%
(a)			91.01 (B)	10.7% or 6s. 4.8d. each*	8.9% or 5s. 4d. each*
87.14 (E)	16%	16%
87.14 (F)	12%	12%	91.02	16%	13.3%
87.14 (G)	24%	24%	91.03	16%	13.3%
87.14 (H)	16%	16%	91.04	16%	13.3%
87.14 (IJ)	19.2%	19.2%	91.07 (A)	10.7% or 6s. 4.8d.	8.9% or 5s. 4d.
87.14 (K) (1) (a)	9%	7.5%		each*	each*
			91.08 (A)	16%	13.3%
87.14 (K) (1)	9%	7.5%
(b)			91.09	10.7%	8.9%
90.01 (A)	16%	13.3%	91.10 (A)	16%	13.3%
			91.11 (A) (1)	16%	13.3%
90.03 (B) (1) (a)	16%or 1s. 11d.	13.3%or 1s. 7.2d.	91.11 (A) (2)	10.7%	8.9%
	each*	each*	(a)	or 6s. 4.8d. each*	or 5s.4d. each*
90.03 (B) (1) (b)	16%or 1s. 3.4d. each*	13.3%or 1s. 0.8d. each*	91.11 (A) (2)	10.7%	8.9%
	1s. 3.4d. each*	1s. 0.8d. each*	(b)	or 1s. 7.2d. each*	or 1s. 4d. each*

Tariff Heading No.	United Kingdom rate	Northern ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
92.01	10.7%	8.9%
			94.01 (B) (4)	24%	20%
92.02	10.7%	8.9%		or 5s. 9.1d.	4s. 9.6d.
92.03	10.7%	8.9%		each*	each*
92.04	10.7%	8.9%	94.01 (B) (5)	12%	10%
92.05	10.7%	8.9%	94.01 (B) (6) (a)	24%	20%
92.06	10.7%	8.9%
			94.01 (B) (6)	20%	16.7%
92.07	10.7%	8.9%	(b)
92.08 (A) (1)	19.2%	16%	94.02 (A)	24%	20%
92.08 (A) (2)	10.7%	8.9%	94.02 (C) (1)	24%	20%
92.09 (B)	10.7%	8.9%	94.03 (A)	24%	20%
92.10 (B)	10.7%	8.9%	94.03 (B)	24%	20%
92.11 (A)	10.7%	10.7%	94.03 (C) (1) (a)	16%	13.3%
92.12 (A)	4.8% or 5.8d. each*	4% or 4.8d. each*	94.03 (C) (1) (b)	20%	16.7%
92.13 (A)	10.7%	10.7%	94.03 (C) (2) (a)	12%	10%
93.04 (A)	19.2%	16%
			94.03 (C) (2)	24%	20%
93.06 (A)	19.2%	16%	(b)
93.07 (A)	14s. 5d.	12s.	94.03 (C) (3)	19.2%	16%
	per hundred	per hundred	94.03 (D) (1) (a)	20%	16.7%
94.01 (A) (1)	45%	45%
			94.03 (D) (1)	24%	20%
94.01 (A) (2)	16%	13.3%	(b)
94.01 (A) (3)	24% or	20% or	94.03 (D) (2)	24%	20%
	9s. 7.2d. per chair*	8s. per chair*	94.04 (A)	24%	20%
			94.04 (B) (2)	24%	20%
94.01 (A) (4)	12%	10%
			94.04 (C)	24%	20%
94.01 (A) (5)	20%	16.7%
(a)			94.04 (D)	16%	13.3%
94.01 (A) (5) (b)	24%	20%	94.04 (E)	16%	13.3%
			94.04 (F) (1)	24%	20%
94.01 (B) (1)	45%	45%
			95.01 (A)	24%	20%
94.01 (B) (2)	16%	13.3%		or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten beads or fraction of ten beads*
94.01 (B) (3)	24% or 3s. 10.1d. each*	20% or 3s. 2.4d. each*

Tariff Heading No.	United Kingdom rate	Northern ireland rate	Tariff Heading No.	United Kingdom rate
95.02 (A)	24%	20%	97.01 (B)	24%	20%
	or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten boeds or fraction of ten beads*	97.01 (C)	19.2%	16%
	or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten boeds or fraction of ten beads*	97.01 (D) (1)	24%	20%
	97.02 (A)	24% or	20% or
95.03 (A)	24% or 0.5d. per length of ten beads or fraction of ten beads*	20% or 0.4d. per length of ten beads or fraciton of ten beads*		5.8d. each*	4.8d. each*
			97.02 (B)	24%	20%
	97.03 (A)	19.2%	16%
			97.03 (B)	19.2%	16%
95.04 (A)	24% or 0.5d. per length of ten beads or fraction of ten beads*	20% or 0.4d. per length of ten beads or fraction of ten beads*		or 1.9d. per dozen or part of a dozen*	or 1.6d. per dozen or part of a dozen*
	97.03 (C)	19.2%	16%
95.05 (A)	24%	20%	97.03 (D)	24%	20%
	or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten beads or fraction of ten beads*		or 5.8d. each*	4.8d. each*
	97.03 (E) (1)	19.2% or 5.8d. each*	16% or 4.8d. each*
95.06 (A)	24%	20%
	or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten beads or fraction of ten beads*	97.03 (E) (2)	19.2%	16%
	97.03 (F) (1)	24% or 5.8d. each*	20% or 4.8d. each*
			97.03 (G) (1)	19.2%	16%
95.07 (A)	24%	20%
	or 0.5d. per length of ten beads or fraction of ten beads*	or 0.4d. per length of ten beads or fraction of ten beads*	97.03 (G) (2)	19.2%	16%
	97.04 (A)	2s. 10.6d. per dozen packs	2s. 4.8d. per dozen packs
			97.04 (B) (1)	20%	16.7%
95.08 (A)	19.2%	16%
			97.04 (B) (2)	24%	20%
95.08 (B)	24%	20%
			97.04 (C)	4.8%	4%
96.01	30%	30%
			97.05 (A)	7.2%	6%
96.02 (A) (2)	30%	30%		or 0.3d. each*	or 0.3d. each*
96.03	16%	13.3%
			97.05 (B)	16%	13.3%
96.05 (A)	24%	20%
			97.05 (C)	24%	20%
96.06 (A)	16%	13.3%
			97.06 (A)	24%	20%
97.01 (A)	19.2%	16%

Tariff Heading No.	United Kingdom rate	Northern ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rate
			98.02 (B) (1)	19.2%	16%
97.06 (A1)	4.8%	4%		or 0.5d. per inch or part of an inch of the length*	or 0.4d. per inch or part of an inch of the length*
97.06 (B)	24%	20%		or 0.5d. per inch or part of an inch of the length*	or 0.4d. per inch or part of an inch of the length*
97.06 (D)	36% plus 4s. 9.6d.	30% plus 4s.
	per racquet frame or bend	per racquet, frame or bend	98.02 (B) (2)	19.2% or 0.2d. per inch or part of an inch of the length*
97.06 (E)	36%	30%		19.2% or 0.2d. per inch or part of an inch of the length*
97.06 (F)	36%	30%
97.06 (H)	24%	20%	98.02 (B) (3)	19.2%
97.06 (IJ)	24%	20%	98.03 (A)	2.9d. each	2.4d. each
97.06 (K)	24%	20%
			98.03 (B) (1)	1.4d.	1.2d.
97.06 (L)	24%	20%		each	each
97.06 (M)	16%	13.3%
			98.03 (B) (2)	1d.	0.8d.
97.06 (O)	4.8%	4%		each	each
97.07 (A)	19.2%	16%
	or 3s. 2.4d. each*	or 2s. 8d. each*	98.03 (B) (3) (a)	1d. each	0.8d. each
97.07 (B)	19.2% or 1s. 7.2d. each*	16% or 1s. 4d. each*	98.03 (C)	16% or 1s. 11d. per gross*	13.3% or 1s. 7.2d. per gross*
97.07 (D)	19.2%	16%	98.05 (A) (1)	16% or	13.3% or
97.07 (E)	4.8%	4%		3s. 10.1d. per gross*	3s. 2.4d. per gross*
97.07 (F)	19.2%	16%
98.01 (A)	36% or 8.6d. per gross*	30% or 7.2d. per gross*	98.05 (A) (2)	16% or 7s. 8.2d. per gross*	13.3% or 6s. 4.8d. per gross*
98.01 (B)	24% or 5.8d. per gross*	20% or 4.8d. per gross*	98.05 (C) (1)	16% or 1s. 11d. per gross*	13.3% or 1s. 7.2d. per gross*
98.01 (C)	14.4%	12%
98.02 (A)	19.2% or 0.5d. per inch or part of an inch of the length*	16% or 0.4d. per inch or part of an inch of the length*	98.05 (C) (2)	16% or 3s. 10.1d. per gross*	13.3% or 3s. 2.4d. per gross*
	98.07 (A)	4.8%	4%

Tariff Heading No.	United Kingdom rate	Northern ireland rate	Tariff Heading No.	United Kingdom rate	Northern Ireland rat
98.08 (A) (1)	24% or 1s. 7.2d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	20% or 1s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	98.10 (A)	19.2% or 3.8d. each*	16% or 3.2d. each*
	98.10 (B)	19.2%	16%
			98.11 (A)	12%	10%
98.08 (A) (2)	24%	20%
	or 3s. 2.4d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*	or 2s. 8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*	98.11 (B) (2)	12%	10%
			98.12 (A)	12%	10%
			98.14	19.2%	16%
98.15 (A)	24%	20%

SECOND SCHEDULE

Tariff Heading No.	Full rate	Preferential rate	Special Preferential rate	United Kingdom raet	Northern Ireland rate
15.07 (B) (1)	36%	36%	24%	16%	16%
15.12 (A)	£3 0s. 5d. per cwt.	£2 0s. 4d. per cwt.	£2 0s. 4d. per cwt.	£1 6s. 11d. per cwt.	£1 6s. 11d. per cwt.
15.12 (B)	36%	36%	24%	16%	16%
15.12 (C) (2)	36%	36%	24%	16%	16%
27.10 (B)	36%	24%	24%	16%	13.3%
54.03 (B)	40.5%	40.5%	27%	18%	15%
54.03 (C) (1)	36%	36%	24%	16%	13.3%
54.04 (B) (1)	36%	36%	24%	16%	13.3%
58.05 (C) (1)	72%	72%	72%	48%	48%
58.05 (C) (2)	72%	72%	72%	48%	40%
59.08 (A) (1)	36%	36%	36%	24%	24%
59.08 (A) (2)	36%	36%	36%	24%	20%
59.10 (A)	1s. 5.3d. per sq. yd.	1s. 5.3d. per sq. yd.	11. 5d. per sq. yd.	7.7d. per sq. yd.	6.4d. per sq. yd.
59.10 (B)	1s. 5.3d. per sq. yd.	1s. 5.3d. per sq. yd.	1s. 5.3d. per sq. yd.	11.5d. per sq. yd.	9.6d. per sq. yd.
59.11 (A) (1)	43.2%	43.2%	28.8%	19.2%	19.2%

Tariff Heading No.	Full rate	Preferential rate	Special Preferential rate	United Kingdom raet	Northern Ireland rate
59.11 (A) (2)	43.2%	43.2%	28.8%	19.2%	16%
59.11 (B) (1)	36% or 1s. 9.6d. per sq. yd.*	36% or 1s. 9.6d. per sq. yd.*	24% or 1s. 2.4d. per sq. yd.*	16% or 9.6d. per sq. yd.*	16% or 9.6d. per sq. yd.*
59.11 (B) (2)	36% or 1s. 9.6d. per sq. yd.*	36% or 1s. 9.6d. per sq. yd.*	24% or 1s. 2.4d. per sq. yd.*	16% or 9.6d. per sq. yd.*	13.3% or 8d. per sq. yd.*
59.11 (C) (2) (a) (i)	54% or 13s. per sq. yd.*	54% or 13s. per sq. yd.*	36% or 8s. 7.7d. per sq. yd.*	30% or 7s. 2.4d. per sq. yd.*	30% or 7s. 2.4d. per sq. yd.*
59.11 (C) (2) (a) (ii)	54% or 8s. 1.2d. per sq. yd.*	54% or 8s. 1.2d. per sq. yd.*	36% or 5s. 4.8d. per sq. yd.*	30% or 3s. 7.2d. per sq. yd.	30% or 3s. 7.2d. per sq. yd.*
59.11 (C) (2) (b) (i)	54% or 2s. 10.6d. per sq. yd.*	54% or 2s. 10.6d. per sq. yd.*	36% or 1s. 11d. per sq. yd.*	30% or 1s. 7.2d. per sq. yd.*	30% or 1s. 7.2d. per sq. yd.*
59.11 (C) (2) (b) (ii) (1)(1)(a)	36% or 1s. 9.6d. per sq. yd.*	36% or 1s. 9.6d. per sq. yd.*	24% or 1s. 2.4d. per sq. yd.*	16% or 9.6d. per sq. yd.*	16% or 9.6d. per sq. yd.*
59.11 (C) (2) (b) (ii) (1) (1b)	36% or 1s. 9.6d. per sq. yd.*	36% or 1s. 9.6d. per sq. yd.*	24% or 1s. 2.4d. per sq. yd.*	16% or 9.6d. per sq. yd.*	13.3% or 8d. per sq. yd.*
59.13 (A) (1)	57.6%	57.6%	57.6%	38.4%	38.4%
59.13 (A) (2)	57.6%	57.6%	57.6%	38.4%	32%
59.13 (B) (1) (a)	57.6%	57.6%	57.6%	38.4%	38.4%
59.13 (B) (1) (b)	57.6%	57.6%	57.6%	38.4%	32%
59.17 (A) (1)	36%	24%	24%	16%	16%
59.17 (A) (2)	36%	24%	24%	16%	13.3%
60.06 (A) (1)	57.6%	57.6%	57.6%	38.4%	32%
60.06 (B) (1) (a)	54%	36%	36%	24%	20%
60.06 (B) (1) (b)	27%	18%	18%	12%	10%
61.06 (A) (1)	27%	27%	18%	12%	12%
61.06 (B) (1) (a)	54%	54%	36%	24%	24%

Tariff Heading No.	Full rate	Preferential rate	Special Preferential rate	United Kingdom rate	Northern Ireland rate
61.06 (B) (2)	54%	54%	36%	24%	20%
(a)
61.07 (A)	54%	54%	36%	24%	24%
61.07 (B)	54%	54%	36%	24%	20%
61.09 (B) (1)	54%	54%	36%	24%	24%
61.09 (B) (2)	54%	54%	36%	24%	20%
62.01 (B) (1)	36%	36%	18%	12%	10%
62.01 (B) (2)	36%	36%	36%	24%	24%
(a)	or	or	or	or	or
	7s. 2.4d.	7s. 2.4d.	7s. 2.4d.	4s. 9.6d.	4s. 9.6d.
	each*	each*	each*	each*	each*
62.01 (B) (2)	36%	36%	36%	24%	20%
(b)	or	or	or	or	or
	7s. 2.4d.	7s. 2.4d.	7s. 2.4d.	4s. 9.6d.	4s.
	each*	each*	each*	each*	each*
62.05 (D) (2)	72%	72%	72%	48%	48%
	or	or	or	or	or
	1s. 5.3d.	1s. 5.3d.	1s. 5.3d.	11.5d.	11.5d.
	per gross*	per gross*	per gross*	per gross*	per gross*
62.05 (D) (3)	72%	72%	72%	48%	40%
	or	or	or	or	or
	1s. 5.3d.	1s. 5.3d.	1s. 5.3d.	11.5d.	9.6d.
	per gross*	per gross*	per gross*	per gross*	per gross*
70.04	43.2%	43.2%	28.8%	19.2%	16%
70.05	43.2%	43.2%	28.8%	19.2%	16%
70.06	43.2%	43.2%	28.8%	19.2%	16%
70.13 (A) (1)	36%	36%	24%	16%	13.3%
	or	or	or	or	or
	8.6d. each*	8.6d. each*	5.8d. each*	3.8d. each*	3.2d. each*
83.07 (A) (2)	32.4%	32.4%	21.6%	14.4%	12%
(a)
83.07 (B) (1)	32.4%	32.4%	21.6%	14.4%	12%
85.08 (B) (1)	54%	36%	36%	24%	24%
	or	or	or	or	or
	5s. 4.8d.	3s. 7.2d.	3s. 7.2d.	2s. 4.8d.	2s. 4.8d.
	each*	each*	each*	each*	each*
85.18 (B) (2)	54%	36%	36%	24%	24%
85.18 (C)	54%	36%	36%	24%	24%

GIVEN under the Official Seal of the Government this 24th day of June, 1969.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE

The effects of the Order are:—

(i) to make certain reductions in customs duties on goods of United Kingdom origin in accordance with the provisions of the Free Trade Area Agreement;

(ii) to maintain in operation the special tariff concessions for certain goods of Northern Ireland origin;

(iii) to implement tariff concessions arising from the Government's accession to the General Agreement on Tariffs and Trade (GATT);

(iv) to transfer the licensing powers in respect of a number of duties on wheaten products from the Minister for Industry and Commerce to the Minister for Agriculture and Fisheries; and

(v) to make a number of changes, of a minor nature, in the Customs Tariff.

The Order comes into operation on the 1st July, 1969.