| |
S.I. No. 268 of 1970.
|
| |
IMPOSITION OF DUTIES (No. 187) (CUSTOMS AND EXCISE DUTIES AND FORM OF TARIFF) ORDER, 1970.
|
| |
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. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970.
2. This Order shall come into operation on the 15th day of February 1971.
3. ( a ) 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.
|
| |
( b ) References in the Schedule to this Order to a tariff heading number shall be construed as references to that tariff heading number as amended by this 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 "£0·0067" for "1·6d." in paragraphs 18 (3) (a) (i) and 18 (3) (b) (i),
|
| |
(ii) the substitution of "£0·0033" for "0·8d." in paragraphs 18 (3) (a) (ii), 18 (3) (b) (ii), 18 (4) (a) and 18 (4) (b),
|
| |
(iii) the substitution of "£0·0017" for "0·4d." in paragraphs 18 (5) (a) and 18 (5) (b),
|
| |
(iv) the substitution of "£0·02" for "4·8d." in paragraph 20 (1),
|
| |
(v) the substitution of "£0·01" for "2·4d." in paragraph 20 (2),
|
| |
(vi) the substitution of "£6·129" for "£6 2s. 7d." in paragraph 21 (2),
|
| |
(vii) the substitution of "£5·96" for "£5 19s. 2·5d." in paragraph 24 (2),
|
| |
(viii) the substitution, for the rates stated in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at each tariff heading number mentioned in the first column of the Schedule to this Order, of the rates stated in the second, third, fourth, fifth and sixth columns respectively of the Schedule to this Order opposite the mention in the said first column of that tariff heading number,
|
| |
(ix) the substitution for the rates 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 fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b) of the following rates:—
|
| | |
Full
|
Preferential
|
Special Preferential
|
United Kingdom
|
Northern Ireland
|
|
48% or
|
48% or
|
32% or
|
16% or
|
16% or
|
|
£0·30
|
£0·30
|
£0·20
|
£0·10
|
£0·10
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
|
| |
(x) the substitution for the rates in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling 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) of the following rates:—
|
| | |
Full
|
Preferential
|
Special Preferential
|
United Kingdom
|
Northern Ireland
|
|
48% or
|
48% or
|
32% or
|
16% or
|
16% or
|
|
£0·30
|
£0·30
|
£0·20
|
£0·10
|
£0·10
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
|
| |
(xi) the substitution for the rates 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) of the following rates:—
|
| | |
Full
|
Preferential
|
Special Preferential
|
United Kingdom
|
Northern Ireland
|
|
48% or
|
48% or
|
32% or
|
16% or
|
16% or
|
|
£0·30
|
£0·30
|
£0·20
|
£0·10
|
£0·10
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
|
| |
(xii) the substitution for the rates 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 of the following rates:—
|
| | |
|
Full
|
Preferential
|
Special Preferential
|
United Kingdom
|
Northern Ireland
|
|
In respect of each transformer, inductor (choke) or coil with a core wholly or partly of metal
|
£0·30
|
£0·20
|
£0·20
|
£0·10
|
£0·10
|
|
In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal
|
£0·12
|
£0·08
|
£0·08
|
£0·04
|
£0·04
|
|
In respect of each cabinet or other like container.
|
£0·84
|
£0·56
|
£0·56
|
£0·28
|
£0·28
|
|
| |
(xiii) the substitution for the rates 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 of the following rates:—
|
| | |
|
Full
|
Preferential
|
Special Preferential
|
United Kingdom
|
Northern Ireland
|
|
In respect of each loudspeaker
|
£0·60
|
£0·40
|
£0·40
|
£0·20
|
£0·20
|
|
In respect of each transformer, inductor (choke), or coil with a core wholly or partly of metal
|
£0·30
|
£0·20
|
£0·20
|
£0·10
|
£0·10
|
|
+In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal
|
£0·12
|
£0·08
|
£0·08
|
£0·04
|
£0·04
|
|
In respect of each capacitor with moveable vanes
|
£0·30
|
£0·20
|
£0·20
|
£0·10
|
£0·10
|
|
In respect of each cabinet or other like container
|
£0·84
|
£0·56
|
£0·56
|
£0·28
|
£0·28
|
|
| |
(xiv) the substitution of "£2·70 per dozen pairs" for "54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (2) (a) and 61.10 (A) (2) (a) (i),
|
| |
(xv) the substitution of "£2·00 per dozen pairs" for "40 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (A) (3) (a) and 61.10 (A) (2) (b) (i),
|
| |
(xvi) the substitution of "£0·75 per dozen pairs" for "15 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (a), 60.02 (B) (2) (a), 61.10 (A) (1) (a) (i) and 61.10 (A) (1) (b) (i),
|
| |
(xvii) the substitution of "£0·75 but not exceeding £2·70 per dozen pairs" for "15 shillings but not exceeding 54 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.02 (B) (1) (b) and 61.10 (A) (1) (a) (ii),
|
| |
(xviii) the substitution of "£2·50 per dozen pairs" for "50 shillings per dozen pairs" in the first column of the Schedule at tariff heading numbers 60.03 (B) (2) (a) (i), 60.03 (B) (2) (a) (ii), 60.03 (C) (1) (a) and 60.03 (C) (1) (b),
|
| |
(xix) the substitution of "£0·40 each" for "8 shillings each" in the first column of the Schedule at tariff heading numbers 60.04 (A) (1) and 61.03 (A) (1),
|
| |
(xx) the substitution of "£0·25 each" for "5 shillings each" or for "five shillings each" (as the case may be) in the first column of the Schedule at tariff heading numbers 60.04 (A) (2), 61.03 (A) (2), 69.11 (B), 69.12 (B) (2) and 69.13 (A) (1),
|
| |
(xxi) the substitution of "£1·05 each" for "21 shillings each" in the first column of the Schedule at tariff heading numbers 65.03 (B) (2) (a), 65.04 (A) (1) and 65.05 (E) (1) (a) (i),
|
| |
(xxii) the substitution of "£1·625 per cwt." for "32s. 6d. per cwt." in the first column of the Schedule at tariff heading number 69.07 (B) (1) (a),
|
| |
(xxiii) the substitution of "£1·50 per gross" for "30 shillings per gross" in the first column of the Schedule at tariff heading number 70.10 (A),
|
| |
(xxiv) the substitution of "£0·0625 each" for "1s. 3d. each" in the first column of the Schedule at tariff heading numbers 97.03 (D) and 97.03 (F) (1),
|
| |
(xxv) the insertion of "added" after "containing" in the first column of the Schedule at tariff heading number 19.07,
|
| |
(xxvi) the substitution of "Other (including spirituous beverages having the character of spirits, and liqueurs):" for "Other:" in the first column of the Schedule at tariff heading number 22.09 (B),
|
| |
(xxvii) the substitution of "metal and non-metal" for "metallic and non-metallic" in Note 2 in Chapter 28 of the Schedule,
|
| |
(xxviii) the substitution of "metal" for "metallic" in the first column of the Schedule at tariff heading number 28.56, and
|
| |
(xxix) the insertion of "or other colouring matter" after "dyes" in Note 2 (f) in Chapter 29 and in Note 1 (a) in Chapter 32 of the Schedule and in the first column of the Schedule at tariff heading number 32.09.
5.
Section 28
of the
Finance Act, 1970
(No. 14 of 1970) is hereby amended by the substitution in subsection (1) of "£14.02" for "fourteen pounds and five pence" and in subsection (3) of "£0·0334" for "eight pence".
6. Parts I and II of the First Schedule to the
Finance Act, 1969
(No. 21 of 1969), shall have effect as if for the several rates specified therein there were substituted the following rates :
|
| |
PART I.
|
| | |
Description of Spirits
|
Preferential Rates
|
Full Rates
|
|
(1)
|
(2)
|
(3)
|
|
|
£
|
£
|
|
For every gallon of Perfumed Spirits .. ..
|
29·508
|
29·708
|
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. ..
|
24·895
|
25·062
|
|
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. ..
|
18·441
|
18·566
|
|
| |
PART II.
|
| | |
Description of Spirits
|
United Kingdom Rate
|
|
|
£
|
|
For every gallon of Perfumed Spirits .. .. .. ..
|
24·779
|
|
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested .. .. .. ..
|
20·908
|
|
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. .. .. .. .. ..
|
15·487
|
|
|
| |
7. Section 35 (2) (b) of the
Finance Act, 1969
, is hereby amended by the substitution of "£14·008" for "fourteen pounds and two pence".
|
|
| |
8. The Second Schedule to the
Finance Act, 1926
(No. 35 of 1926), is hereby amended by the substitution of "£0·125" for "2s. 6d." in each place where that occurs, by the substitution of "£0·167" for "3s. 4d." and of "£0·20" for "4s. 0d.".
|
|
| |
9.
Section 36
of the
Finance Act, 1969
, is hereby amended by the substitution of—
|
| |
(i) "£0·2117" for "4s. 2·82d." in subsection (2),
|
| |
(ii) "£0·2075" for "4s. 1·82d." in subsection (3),
|
| |
(iii) "£0·0959" for "1s. 11d." in subsection (8),
|
| |
(iv) "£0·1815" for "3s. 7·57d." in each place where that occurs in subsections (4), (5) and (8), and
|
| |
(v) "£0·1773" for "3s. 6·57d." in each place where that occurs in subsections (5) to (8).
|
|
| |
10. Part I of the Third Schedule to the
Finance Act, 1969
, shall have effect as if for the several rates specified therein there were substituted the following rates :
|
| | |
Description of Wine
|
Rate of Duty
|
|
|
Full
|
Preferential
|
|
Still Wine :
|
£
|
£
|
|
Not exceeding 25° of proof spirit :
|
|
|
|
Not in bottle .. .. ..
|
the gallon
|
1·175
|
0·938
|
|
In bottle .. .. ..
|
,, ,,
|
1·375
|
1·038
|
|
Exceeding 25° but not exceeding 30° of proof spirit :
|
|
|
|
Not in bottle .. .. ..
|
,, ,,
|
1·375
|
1·058
|
|
In bottle .. .. ..
|
,, ,,
|
1·775
|
1·258
|
|
Exceeding 30° of proof spirit :
|
|
|
|
Not in bottle .. .. ..
|
,, ,,
|
2·075
|
1·577
|
|
In bottle .. .. ..
|
,, ,,
|
2·475
|
1·777
|
|
Sparkling Wine .. .. ..
|
,, ,,
|
2·812
|
2·077
|
|
Wine exceeding 42° of proof spirit :
|
|
|
|
An additional duty for every degree or fraction of a degree above 42° of proof spirit .. .. ..
|
,, ,,
|
0·175
|
0·141
|
|
|
| |
11. The Imposition of Duties (No. 184) (Wine) Order, 1970 (
S.I. No. 132 of 1970
) is hereby amended by the substitution in—
|
| |
(i) paragraph 3 of "£0·988", "£1·158" and "£1·677" for "19s. 9·2d.", "£1.3s. 2d." and "£1. 13s. 6 2/3 d." respectively and
|
| |
(ii) paragraph 4 of "£0·762", "£0·82" and "£1·079" for "15s. 3d.", "16s. 5d." and "£1. 1s. 7d." respectively.
|
|
| |
12.
Section 34
of the
Finance Act, 1969
is hereby amended by the substitution of—
|
| |
(i) "£27·187" for "twenty-seven pounds, three shillings and nine pence" in subsection (1),
|
| |
(ii) "£27·212" for "twenty-seven pounds, four shillings and three pence" in subsection (2), and
|
| |
(iii) "£27·20" for "twenty-seven pounds and four shillings" in subsection (3).
|
|
| |
13. (1) Part I of the Second Schedule to the
Finance Act, 1969
, shall have effect as if for the several rates specified therein there were substituted the following rates :
|
| |
PART I.
|
| |
Customs.
|
| | |
Unmanufactured :
|
£
|
|
if stripped or stemmed :
|
|
|
containing 10 per cent. or more by weight of moisture ..
|
the lb
|
4·418
|
|
containing less than 10 per cent. by weight of moisture
|
,,,,
|
4·91
|
|
if unstripped or unstemmed :
|
|
|
containing 10 per cent. or more by weight of moisture
|
,,,,
|
4·416
|
|
containing less than 10 per cent. by weight of moisture
|
,,,,
|
4·908
|
|
| | |
|
Full
|
Preferential
|
|
Manufactured :
|
£
|
£
|
|
cigars .. .. .. ..
|
the lb.
|
5·358
|
4·566
|
|
cigarettes .. .. .. ..
|
,,,,
|
5·243
|
4·47
|
|
cavendish or negrohead .. ..
|
,,,,
|
5·328
|
4·541
|
|
cavendish or negrohead manufactured in bond .. .. .. ..
|
,,,,
|
5·298
|
4·516
|
|
other manufactured tobacco ..
|
,,,,
|
5·228
|
4·458
|
|
snuff containing more than 13 per cent. by weight of moisture .. ..
|
,,,,
|
5·208
|
4·441
|
|
snuff containing 13 per cent. or less by weight of moisture
|
,,,,
|
5·328
|
4·541
|
|
| |
(2) Part IV of the Second Schedule to the
Finance Act, 1969
, shall have effect as if for the several rates specified therein there were substituted the following rates:
|
| |
PART IV.
|
| |
Excise.
|
| | |
|
£
|
|
Unmanufactured:
|
|
|
containing 10 per cent. or more by weight of moisture..
|
the lb.
|
4·362
|
|
containing less than 10 per cent. by weight of moisture ..
|
,,,,
|
4·845
|
|
Manufactured:
|
|
|
cavendish or negrohead manufactured in bond .. ..
|
,,,,
|
4·462
|
|
|
| |
14. The Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 (
S.I. No. 133 of 1970
) is hereby amended by the substitution of the following rates for the rates set out in paragraph 5:
|
| | |
|
Full
|
Preferential
|
|
|
£
|
£
|
|
Manufactured:
|
|
|
|
cigars .. .. .. .. ..
|
the lb.
|
4·912
|
4·566
|
|
cigarettes .. .. .. ..
|
,,,,
|
4·806
|
4·47
|
|
cavendish or negrohead .. ..
|
,,,,
|
4·885
|
4·541
|
|
cavendish or negrohead manufactured in bond .. ..
|
,,,,
|
4·858
|
4·516
|
|
other manufactured tobacco:
|
|
|
|
|
hard pressed tobacco .. ..
|
,,,,
|
4·20
|
3·864
|
|
other pipe tobacco .. .. ..
|
,,,,
|
4·681
|
4·345
|
|
other manufactured tobacco ..
|
,,,,
|
4·793
|
4·458
|
|
snuff containing more than 13 per cent. by weight of moisture .. ..
|
,,,,
|
4·775
|
4·441
|
|
snuff containing 13 per cent. or less by weight of moisture .. .. ..
|
,,,,
|
4·885
|
4·541
|
|
|
| |
15.
Section 31
of the
Finance Act, 1970
, is hereby amended by the substitution in subsection (1) of "£0·225" for "4s. 6d.".
|
|
| |
16.
Section 5
(5) of the
Finance Act, 1962
(No. 15 of 1962( is hereby amended by the substitution of "£0·075 per lb. for each of the first 50,000 lbs." for "1s. 6d. per lb. for each of the first 50,000 lbs.".
|
|
| |
17.
Section 11
(5) of the
Finance Act, 1959
(No. 18 of 1959) is hereby amended by the substitution of "£0·0105" for "two pence and one half-penny".
|
|
| |
18.
Section 15
(3) of the
Finance Act, 1965
(No. 22 of 1965), is hereby amended by the substitution of "£1·1875" for "one pound three shillings and nine pence".
|
|
| |
19. Section 17 (4) (a) of the
Finance Act, 1964
(No. 15 of 1964), is hereby amended by the substitution of "£0·225" for "four shillings and sixpence".
|
|
| |
20.
Section 14
(2) of the
Finance Act, 1966
(No. 17 of 1966), is hereby amended by the substitution of "£0·0743" for "1s. 55/8d.".
|
|
| |
21.
Section 15
(1) of the
Finance Act, 1960
(No. 19 of 1960), is hereby amended by the substitution of "£0·0334" and "£0·0167" for "eight pence" and "four pence" respectively, wherever these rates occur.
|
|
| |
22. The Imposition of Duties (No. 158) (Matches) Order, 1966 (
S.I. No. 101 of 1966
), is hereby amended by the substitution of "£0·566" for "11s. 4d." in paragraph 4.
|
|
| |
23.
Section 7
(1) of the
Finance Act, 1962
, is hereby amended by the substitution of "less than £0·13," for "not exceeding two shillings and sixpence,".
|
|
| |
24.
Section 4
(3) of the
Finance Act, 1962
, is hereby amended by the substitution of "£0·737", "£1·020" and "£0·758" for "14s. 9d.", "£1. 0s. 5d." and "15s. 2d." respectively.
|
|
| |
25.
Section 10
(1) of the
Finance Act, 1940
(No. 14 of 1940), is hereby amended by the substitution of "£0·05" for "one shilling".
|
|
| |
26. In the case of allowances payable on spirits, tobacco or matches under any Act or statutory regulations relating to customs or excise there shall be substituted "£0·0084", "£0·0125" and "£0·0209" for the rates of "2d." or "twopence" (as the case may be) "threepence" and "fivepence", respectively, wherever these rates occur.
|
|
| |
27. The Imposition of Duties (Dumping and Subsidies) (Anti-dumping Duty on Pencils) Order, 1970 (
S.I. No. 208 of 1970
), is hereby amended by the substitution of "£0·40" for "eight shillings" and "£0·80" for "sixteen shillings" in paragraph 4.
|
| |
SCHEDULE.
|
| | |
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom rate
|
Northern Ireland rate
|
|
01.03
|
£0·25
per head
|
£0·25
per head
|
Nil
|
Nil
|
Nil
|
|
01.04 (A)
|
£0·562
per head
|
£0·375
per head
|
Nil
|
Nil
|
Nil
|
|
01.05
|
£1·05
per head
|
£1·05
per head
|
Nil
|
Nil
|
Nil
|
|
02.01 (A)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
02.01 (B) (1)
|
£2·10
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
|
02.01 (B) (2)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt,
|
|
02.02 (B)
|
£0·05
per lb.
|
£0·05
per lb.
|
Nil
|
Nil
|
Nil
|
|
02.03
|
£0·05
per lb.
|
£0·05
per lb.
|
Nil
|
Nil
|
Nil
|
|
02.04 (A)
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
02.04 (B)
|
£0·025
per lb.
|
£0·025
per lb.
|
Nil
|
Nil
|
Nil
|
|
02.05 (A)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
|
02.06 (A)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
02.06 (B) (1)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
Nil
|
Nil
|
Nil
|
|
02.06 (B) (2)
|
£2·10
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
|
02.06 (B) (3)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
|
02.06 (C)
|
£0·05
per lb.
|
£0·05
per lb.
|
Nil
|
Nil
|
Nil
|
|
02.06 (D)
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
02.06 (E)
|
£0·025
per lb.
|
£0·025
per lb.
|
Nil
|
Nil
|
Nil
|
|
03.01 (A) (1)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0042
per lb.
|
£0·0021
per lb.
|
£0·0021
per lb.
|
|
03.01 (A) (2)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
|
03.02 (A) (1)
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
| | |
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom rate
|
Northern Ireland rate
|
|
03.02 (A) (2)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0042
per lb.
|
£0·0021
per lb.
|
£0·0021
per lb.
|
|
03.02 (B) (1)
|
£0·1167
per stone
|
£0·1167
per stone
|
£0·05
per stone
|
£0·025
per stone
|
£0·025
per stone
|
|
04.01 (A)
|
£0·0125
per gallon
|
£0·0083
per gallon
|
Nil
|
Nil
|
Nil
|
|
04.01 (B)
|
£0·225
per gallon
|
£0·15
per gallon
|
£0·15
per gallon
|
£0·15
per gallon
|
£0·15
per gallon
|
|
04.02 (A)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
04.05 (A)
|
£0·60
per 120
|
£0·40
per 120
|
Nil
|
Nil
|
Nil
|
|
04.05 (B) (1)
|
£0·225
per lb.
|
£0·225
per lb.
|
£0·225
per lb.
|
£0·225
per lb.
|
£0·225
per lb.
|
|
04.05 (B) (2)
|
£3·00
per cwt.
|
£2·25
per cwt.
|
£2·25
per cwt.
|
£2·25
per cwt.
|
£2·25
per cwt.
|
|
04.06
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
05.04 (A)
|
£5·00
per lb.
|
£5·00
per lb.
|
£5·00
per lb.
|
£2·50
per lb.
|
£2·50
per lb.
|
|
06.01 (A)
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
06.01 (B) (1)
|
£0·0416
per lb.
|
£0·0279
per lb.
|
£0·0166
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
06.02 (A) (1)
|
£0·0166
per bush
|
£0·0166
per bush
|
£0·0083
per bush
|
£0·0062
per bush
|
£0·0062
per bush
|
|
06.02 (A) (2)
|
£0·0166
per stock
|
£0·0166
per stock
|
Nil
|
Nil
|
Nil
|
|
06.02 (A) (3)
|
£1·00
per cwt.
|
£1·00
per cwt,
|
£0·50
per cwt.
|
£0·25
per cwt.
|
£0·25
per cwt.
|
|
06.02 (A) (4)
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·0125
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
|
06.02 (B) (1)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·02
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
06.02 (B) (2)
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·0125
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
|
06.03
|
£0·0625
per lb.
|
£0·0417
per lb.
|
£0·025 per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
06.04
|
£0·0625
per lb.
|
£0·0417
per lb.
|
£0·025
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
07.01 (A)
|
£1·40
per cwt.
|
£1·05
per cwt.
|
£1·05
per cwt.
|
£1·05
per cwt.
|
£1·05
per cwt.
|
|
| | |
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom rate
|
Northern Ireland rate
|
|
07.01 (B) (1)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.01 (B) (2)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
|
07.01 (C) (1)
|
£0·0125
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.01 (C) (2)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
|
07.01 (D) (1)
|
£0·0125
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.01 (D) (2)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
|
07.01 (E) (1)
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.01 (E) (2)
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
|
07.01 (F) (1)
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.01 (G)
|
£0·0125
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.01 (H) (1)
|
£0·0208
per lb.
|
£0·0137
per lb.
|
£0·0137
per lb.
|
£0·0137
per lb.
|
£0·0137
per lb.
|
|
07.01 (H) (2)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.01 (IJ) (1)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.01 (IJ) (2)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.02 (A)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.02 (B)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.03 (A)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
07.03 (B)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.04 (B)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
|
07.05 (A)
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
07.06
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
| | |
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom rate
|
Northern Ireland rate
|
|
08.03 (B)
|
£0·35
per cwt. plus 10%
|
£0·291
per cwt. plus 6·7%
|
£0·291
per cwt. plus 6·7%
|
£0·291
per cwt. plus 6·7%
|
£0·291
per cwt. plus 6·7%
|
|
08.04 (A) (1)
|
£0·0208
per lb.
plus £0·004 per lb.
|
£0·0208
per lb. plus £0·004 per lb.
|
£0·0042
per lb.
|
£0·0021
per lb.
|
£0·0021
per lb.
|
|
08.04 (B) (1)
|
£0·10
per cwt.
|
£0·083
per cwt.
|
£0·083
per cwt.
|
£0·083
per cwt.
|
£0·083
per cwt.
|
|
08.04 (B) (2)
|
£0·525
per cwt. plus 10%
|
£0·437
per cwt. plus 6·7%
|
£0·437
per cwt. plus 6·7%
|
£0·437
per cwt. plus 6·7%
|
£0·437
per cwt. plus 6·7%
|
|
08.06 (A) (1)
|
£0·0042
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
Nil
|
Nil
|
|
08 .06 (A) (2)
|
£0·0062
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
|
08.06 (B)
|
£0·0042
per lb.
|
£0·0042
per lb.
|
Nil
|
Nil
|
Nil
|
|
08.07 (A)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
|
08.07 (B) (1)
|
£0·0083
per lb.
|
£0·0083
per lb.
|
£0·0042
per lb.
|
£0·0021
per lb.
|
£0·0021
per lb.
|
|
08.07 (B) (2)
|
£0·0042
per lb.
|
£0·0042
per lb.
|
Nil
|
Nil
|
Nil
|
|
08.08 (A)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
08.08 (B) (1)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
08.08 (B) (2)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0062
per lb.
|
£0·0062
per lb.
|
|
08.08 (C)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
£0·0042
per lb.
|
|
08.10 (A)
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
08.10 (B)
|
£0·525
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
|
08.11 (A) (1)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
Nil
|
Nil
|
Nil
|
|
08.11 (A) (2) (a)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0104
per lb.
|
£0·0052
per lb.
|
£0·0052
per lb.
|
|
08.11 (A) (2)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
08.12 (A) (1)
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
08.12 (B) (1)
|
£0·0167
per lb.
plus 10%
|
£0·0167
per lb.
plus 6·7%
|
£0·0167
per lb.
plus 6·7%
|
£0·0167
per lb.
plus 6·7%
|
£0·0167
per lb.
plus 6·7%
|
|
08.12 (B) (2)
|
£0·525
per cwt.
plus 10%
|
£0·437
per cwt.
plus 6·7%
|
£0·437
per cwt.
plus 6·7%
|
£0·437
per cwt.
plus 6·7%
|
£0·437
per cwt.
plus 6·7%
|
|
09.01 (B) (1)
|
30%
plus £0·008
per lb.
|
20%
plus £0·008 per lb.
|
20%
plus £0·008
per lb.
|
10%
plus £0·004
per lb.
|
10%
plus £0·004
per lb.
|
|
09.04 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
09.06 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
09.07 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
09.08 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
09.09 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
09.10 (A)
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
11.05
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
|
11.06 (A)
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·075
per cwt.
|
£0·075
per cwt.
|
|
11.06 (B)
|
£0·05
per lb.
|
£0·0333
per lb.
|
£0·0333
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
11.08 (A) (1)
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·15
per cwt.
|
|
11.08 (A) (2)
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·15
per cwt.
|
£0·075
per cwt.
|
£0·075
per cwt.
|
|
15.01
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
15.02 (A)
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
15.03 (B)
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
15.04 (A)
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
15.06 (A)
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
15.12 (A)
|
£3·02
per cwt.
|
£2·016
per cwt.
|
£2·016
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland rate
|
|
15.13 (B) (1)
|
£3·36
per cwt.
|
£2·24
per cwt.
|
£2·24
per cwt.
|
£1·12
per cwt.
|
£1·12
per cwt.
|
|
16.01 (A)
|
£11·20
per cwt.
|
£11·20
per cwt.
|
£11·20
per cwt.
|
£5·60
per cwt.
|
£5·60
per cwt.
|
|
16.01 (B) (1)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
|
16.01 (B) (2)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
|
16.02 (A)
|
£11·20
per cwt.
|
£11·20
per cwt.
|
£11·20
per cwt.
|
£5·60
per cwt.
|
£5·60
per cwt.
|
|
16.02 (B) (1)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
16.02 (B) (2)
|
£0·05
per lb.
|
£0·05
per lb.
|
Nil
|
Nil
|
Nil
|
|
16.02 (B) (3)
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
16.02 (B) (4) (a)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
Nil
|
Nil
|
Nil
|
|
16.02 (B) (4) (b)
|
£2·10
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
£1·40
per cwt.
|
|
16.02 (B) (4) (c)
|
£4·20
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
£2·80
per cwt.
|
|
16.02 (B) (5)
|
£0·025
per lb.
|
£0·025
per lb.
|
Nil
|
Nil
|
Nil
|
|
16.03
|
£0·25
per lb.
|
£0·25
per lb.
|
£0·25
per lb.
|
£0·125
per lb.
|
£0·125
per lb.
|
|
17.01 (A)
|
£0·02
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
17.02 (B)
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
£0·05
per lb.
|
|
17.02 (C)
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
17.02 (D) (2)
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
17.05 (A)
|
£0·075 per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
17.05 (B)
|
£0·0104 per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
18.03
|
£0·12 per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
£0·04
per lb.
|
£0·04
per lb.
|
|
18.05
|
£0·12 per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
£0·04
per lb.
|
£0·04
per lb.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland rate
|
|
18.06 (B)
|
£0·12
per lb.
|
£0·08 per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
|
19.01
|
60%
or £0·18
per lb.*
|
60%
or £0·18
per lb.*
|
40%
or £0·12
per lb.*
|
20%
or £0·06
per lb.*
|
20%
or £0·06
per lb.*
|
|
19.02 (A) (1)
|
60%
or £0·18
per lb.*
|
60%
or £0·18
per lb.*
|
40%
or £0·12
per lb.*
|
40%
or £0·12
per lb.*
|
40%
or £0·12
per lb.*
|
|
19.02 (A) (2)
|
60%
or £0·18
per lb.*
|
60%
or £0·18
per lb.*
|
40%
or £0·12
per lb.*
|
20%
or £0·06
per lb.*
|
20%
or £0·06
per lb.*
|
|
19.02 (B) (1)
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
|
19.02 (B) (2)
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·09
per lb.
|
£0·09
per lb.
|
|
19.02 (C) (1) (a) (i)
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·005
per lb.
|
£0·005
per lb.
|
|
19.02 (C) (1) (a) (ii)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·004
per lb.
|
|
19.02 (C) (1) (b) (i)
|
£0·06
per lb.
|
£0·04
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
|
19.02 (C) (1) (b) (ii)
|
£0·06
per lb.
|
£0·04
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
19.02 (C) (2) (a) (i)
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
19.02 (C) (2) (a) (ii)
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·005
per lb.
|
£0·005
per lb.
|
|
19.02 (C) (2) (b)
|
£2·40
per cwt.
|
£1·80
per cwt.
|
£1·80
per cwt.
|
£0·90
per cwt.
|
£0·90
per cwt.
|
|
19.04
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·06
per cwt.
|
£0·06
per cwt.
|
|
19.05 (A) (1) (a)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·004
per lb.
|
|
19.05 (B) (1)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·004
per lb.
|
|
19.06 (A)
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
|
19.06 (B)
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·06
per cwt.
|
£0·06
per cwt.
|
|
19.07 (B) (1) (a)
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
|
19.08 (A)
|
£0·12
per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
£0·08
per lb.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland rate
|
|
19.08 (B) (1) (a)
|
£0·0675
per lb.
|
£0·045
per lb.
|
£0·0131
per lb.
|
£0·0131
per lb.
|
£0·0131
per lb.
|
|
19.08 (B) (1) (b)
|
£0·06
per lb.
|
£0·04
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
|
19.08 (B) (2) (a) (i)
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
£0·0112
per lb.
|
|
20.01 (A) (2) (a)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20.01 (A) (2) (b) (i)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
20.01 (A) (2) (b) (ii)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20.01 (B) (1) (a)
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
20.01 (B) (1) (b)
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
|
20.01 (C) (1) (a) (i)
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
20.01 (C) (1) (a) (ii)
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·005
per lb.
|
£0·005
per lb.
|
|
20.01 (C) (1) (b) (i)
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
|
20.01 (C) (1) (b) (ii)
|
£0·104
per gallon
|
£0·104
per gallon
|
£0·104
per gallon
|
£0·052
per gallon
|
£0·052
per gallon
|
|
20.02 (B) (2) (a)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
20.02 (B) (2) (b)
|
£0·025
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20.03
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
20.04
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
20.05 (A) (1)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20.05 (A) (2) (a)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20.05 (A) (2) (b)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·0167
per lb.
|
£0·0083
per lb.
|
£0·0083
per lb.
|
|
20.06 (A) (1) (a) (i)
|
£0·0187
per lb.
|
£0·0187
per lb.
|
£0·0156
per lb.
|
£0·0156
per lb.
|
£0·0156
per lb.
|
|
20.06 (A) (1) (a) (ii)
|
£0·0375
per lb.
|
£0·0375
per lb.
|
£0·0312
per lb.
|
£0·0312
per lb.
|
£0·0312
per lb.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
20.06 (A) (1) (b)(i)
|
£0·037520
per lb.
|
£0·0375
per lb.
|
£0·0312
per lb.
|
£0·0312
per lb.
|
£0·0312
per lb.
|
|
20.06 (A) (1) (b) (ii)
|
£0·0375
per lb.
|
£0·0375
per lb.
|
£0·0312
per lb.
|
£0·0156
per lb.
|
£0·0156
per lb.
|
|
20.06 (A) (1) (c) (i)
|
£0·0187
per lb.
|
£0·0187
per lb.
|
£0·0156
per lb.
|
£0·0156
per lb.
|
£0·0156
per lb.
|
|
20.06 (A) (1) (c) (ii)
|
£0·0187
per lb.
|
£0·0187
per lb.
|
£0·0156
per lb.
|
£0·0078
per lb.
|
£0·0078
per lb.
|
|
20.06 (A) (2) (a)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
20.06 (A) (2) (b) (i)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
£0·025
per lb.
|
|
20.06 (A) (2) (b) (ii)
|
£0·075
per lb.
|
£0·05
per lb.
|
£0·025
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
20.06 (B) (1) (a) (i)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
20.06 (B) (1) (a) (ii)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0104
per lb.
|
£0·0052
per lb.
|
£0·0052
per lb.
|
|
20.06 (B) (2) (a)
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
20,06 (B) (2) (b)
|
£0·525
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
£0·437
per cwt.
|
|
20.06 (B) (2) (c)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
Nil
|
Nil
|
Nil
|
|
20.07 (A)
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0825
per gallon
|
£0·0825
per gallon
|
|
20.07 (B) (1)
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
£0·1042
per gallon
|
|
20.07 (B) (2) (a)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
Nil
|
Nil
|
Nil
|
|
21.01 (A) (1)
|
30%
plus £0·008
per lb.
|
20%
plus £0·008 per lb.
|
20%
plus £0·008
per lb.
|
10%
plus £0·004
per lb.
|
10%
plus £0·004
per lb.
|
|
21.02 (A) (1)
|
30%
plus £0·008
per lb.
|
20%
plus £0·008 per lb.
|
20%
plus £0·008
per lb.
|
10%
plus £0·004
per lb.
|
10%
plus £0·004
per lb.
|
|
21.03 (A)
|
£0·06
per lb.
|
£0·06
per lb.
|
£0·06
per lb.
|
£0·03
per lb.
|
£0·03
per lb.
|
|
21.04 (A)
|
£0·06
per lb.
|
£0·06
per lb.
|
£0·06
per lb.
|
£0·03
per lb.
|
£0·03
per lb.
|
|
21.04 (B) (1)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·004
per lb.
|
|
21.05 (A) (1)
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£3·36
per cwt.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
21.05 (B) (1)
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£1·68
per cwt.
|
£1·68
per cwt.
|
|
21.05 (C)
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£3·36
per cwt.
|
£1·68
per cwt.
|
£1·68
per cwt.
|
|
21.06 (A)
|
£1·44
per cwt.
|
£1·44
per cwt.
|
£1·44
per cwt.
|
£0·72
per cwt.
|
£0·72
per cwt.
|
|
21.07 (B)
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
£0·01
per lb.
|
|
21.07 (C)
|
£2·40
per cwt.
|
£1·80
per cwt.
|
£1·80
per cwt.
|
£0·90
per cwt.
|
£0·90
per cwt.
|
|
21.07 (E)
|
£0·06
per lb.
|
£0·04
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
£0·02
per lb.
|
|
21.07 (G)
|
£0·25
per lb.
|
£0·25
per lb.
|
£0·25
per lb.
|
£0·125
per lb.
|
£0·125
per lb.
|
|
21.07 (H) (1) (a)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·004
per lb.
|
|
21.07 (H) (1) (b)
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·041
per gallon
|
£0·041
per gallon
|
|
22.01 (A)
|
£0·0909
per gallon
|
£0·0099
per gallon
|
£0·0909
per gallon
|
£0·0825
per gallon
|
£0·0825
per gallon
|
|
22.01 (B)
|
£0·05
per cwt.
|
£0·05
per cwt.
|
£0·05 per cwt.
|
£0·025 per cwt,
|
£0·025
per cwt.
|
|
22.02 (A)
|
60%
plus £0·0909 per gallon
|
60%
plus £0·0909 per gallon
|
40%
plus £0·0909
per gallon
|
20%
plus £0·0825 per gallon
|
20%
plus £0·0825
per gallon
|
|
22.02 (B)
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0825
per gallon
|
£0·0825
per gallon
|
|
22.04 (A)
|
£0·104
per gallon
|
£0·104
per gallon
|
£0·104
per gallon
|
£0·052
per gallon
|
£0·052
per gallon
|
|
22.07 (C) (1) (a)
|
£0·25
per gallon
|
£0·25
per gallon
|
£0·15
per gallon
|
£0·15
per gallon
|
£0·15
per gallon
|
|
22.07 (C) (1) (b)
|
£0·25
per gallon
|
£0·25
per gallon
|
£0·15
per gallon
|
£0·10
per gallon
|
£0·10
per gallon
|
|
22.07 (D) (2)
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0909
per gallon
|
£0·0825
per gallon
|
£0·0825
per gallon
|
|
22.10
|
£0·10
per gallon
|
£0·075
per gallon
|
£0·075
per gallon
|
£0·0375
per gallon
|
£0·0375
per gallon
|
|
23.04 (A)
|
£4·20
per cwt.
|
£4·20
per cwt.
|
Nil
|
Nil
|
Nil
|
|
23.07 (A)
|
£4·20
per cwt.
|
£4·20
per cwt.
|
Nil
|
Nil
|
Nil
|
|
23.07 (B)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
23.07 (C) (1)
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
£0·0104
per lb.
|
|
23.07 (C) (2) (a) (i)
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
£0·0125
per lb.
|
|
25.08 (A)
|
£0·04
per cwt.
|
£0·04
per cwt.
|
£0·04
per cwt.
|
£0·02
per cwt.
|
£0·016
per cwt.
|
|
25.20 (A)
|
£0·03
per cwt.
|
£0·03
per cwt.
|
£0·03
per cwt.
|
£0·015
per cwt.
|
£0·012
per cwt.
|
|
27.01 (A)
|
£0·15
per ton
|
£0·15
per ton
|
Nil
|
Nil
|
Nil
|
|
27.10 (D) (1)
|
£0·04
per gallon
|
£0·04
per gallon
|
£0·04
per gallon
|
£0·02
per gallon
|
£0·016
per gallon
|
|
29.02 (A)
|
£0·40
per gallon
|
£0·40
per gallon
|
£0·40
per gallon
|
£0·20
per gallon
|
£0·16
per gallon
|
|
30.03 (A)
|
40%
or £0·60
per 100 containers*
|
40%
or £0·60
per 100 containers*
|
26·7%
or £0·40
per 100 containers*
|
13·3%
or £0·20
per 100 containers*
|
10·7%
or £0·16
per 100 containers*
|
|
30.03 (D)
|
£0·06
per lb.
|
£0·04
per lb.
|
£0·02
per lb.
|
£0·01
per lb.
|
£0·008
per lb.
|
|
30.03 (F)
|
60%
or £0·18
per lb.
|
60%
or £0·18
per lb.
|
40%
or £0·12
per lb.
|
20%
or £0·06
per lb.
|
16%
or £0·048
per lb.
|
|
30.03 (G) (2) (a) (i)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·003
per lb.
|
|
30.03 (G) (2) (a) (ii)
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·041
per gallon
|
£0·033
per gallon
|
|
30.04 (A)
|
40%
or £0·03
per lb.*
|
40%
or £0·03
per lb.*
|
26·7%
or £0·02
per lb.*
|
13·3%
or £0·01
per lb.*
|
10·7%
or £0·008
per lb.*
|
|
30.05 (A) (1) (b)
|
40%
or £0·60
per 100 containers*
|
40%
or £0·60
per 100 containers*
|
26·7%
or £0·40
per 100 containers*
|
13·3%
or £0·20
per 100 containers*
|
10·7%
or £0·16
per 100 containers*
|
|
33.04 (A) (1) (a)
|
30%
plus £0·008
per lb.
|
20%
plus £0·008 per lb.
|
20%
plus £0·008
per lb.
|
10%
plus £0·004
per lb.
|
8%
plus £0·003
per lb.
|
|
33·04 (A) (1) (b)
|
30%
plus £0·083
per gallon
|
20%
plus £0·083 per gallon
|
20%
plus £0·083
per gallon
|
10%
plus £0·041
per gallon
|
8%
plus £0·033
per gallon
|
|
33.04 (B) (1) (a)
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·008
per lb.
|
£0·004
per lb.
|
£0·003
per lb.
|
|
33.04 (B) (1) (b)
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·083
per gallon
|
£0·041
per gallon
|
£0·033
per gallon
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
33.05 (B)
|
80%
or £4·00
per gallon*
|
80%
or £4·00 per gallon*
|
80%
or £4·00
per gallon*
|
40%
or £2·00
per gallon*
|
32%
or £1·60
per gallon*
|
|
33.06 (A) (2) (a)
|
80%
or £0·40
per lb.*
|
80%
or £0·40
per lb.*
|
80%
or £0·40
per lb.*
|
40%
or £0·20
per lb.*
|
32%
or £0·16
per lb.*
|
|
33.06 (A) (2) (b)
|
80%
or £4·00
per gallon*
|
80%
or £4·00
per gallon*
|
80%
or £4·00
per gallon*
|
40%
or £2·00
per gallon*
|
32%
or £1·60
per gallon*
|
|
33.06 (D) (1) (a)
|
80%
or £0·40
per lb.*
|
80%
or £0·40
per lb.*
|
80%
or £0·40
per lb.*
|
40%
or £0·20
per lb.*
|
32%
or £0·16
per lb.*
|
|
33.06 (D) (1) (b)
|
80%
or £4·00
per gallon*
|
80%
or £4·00
per gallon*
|
80%
or £4·00
per gallon*
|
40%
or £2·00
per gallon*
|
32%
or £1·60
per gallon*
|
|
34.03 (B)
|
£0·04
per gallon
|
£0·04
per gallon
|
£0·04
per gallon
|
£0·02
per gallon
|
£0·016
per gallon
|
|
35.02 (A) (1)
|
£2·40
per cwt.
|
£1·80
per cwt.
|
£1·80
per cwt.
|
£1·80
per cwt.
|
£1·80
per cwt.
|
|
35.02 (A) (2)
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
£0·18
per lb.
|
|
35.05 (A)
|
30%
or £0·01
per lb.*
|
20%
or £0·0067
per lb.*
|
20%
or £0·0067
per lb.*
|
10%
or £0·0033
per lb.*
|
8%
or £0·0027
per lb.*
|
|
35.05 (B)
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·06
per cwt.
|
£0·048
per cwt.
|
|
35.06 (B) (3)
|
30%
or £0·01
per lb.*
|
20%
or £0·0067
per lb.*
|
20%
or £0·0067
per lb.*
|
10%
or £0·0033
per lb.*
|
8%
or £0·0027
per lb.*
|
|
35.06 (B) (4)
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·12
per cwt.
|
£0·06
per cwt.
|
£0·048
per cwt.
|
|
36.06
|
£0·645
|
£0·645
|
£0·645
|
£0·606
|
£0·606
|
|
|
per 7,200 matches and so in proportion for any less number of matches
|
|
38.11 (A)
|
30%
or £0·03
per dozen*
|
30%
or £0·03
per dozen*
|
20%
or £0·02
per dozen*
|
10%
or £0·01
per dozen*
|
8% or
£0·008
per dozen*
|
|
38.19 (D)
|
30%
or £0·01
per lb.*
|
20%
or £0·0067
per lb.*
|
20%
or £0·0067
per lb.*
|
10%
or £0·0033
per lb.*
|
8%
or £0·0027
per lb.*
|
|
39.01 (B)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.02 (B)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.02 (D)
|
£0·08
per sq. yd.*
|
£0·08
per sq. yd.*
|
£0·0534
per sq. yd.*
|
£0·0267
per sq. yd.*
|
£0·0213
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
39.03 (B) (2)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.04 (A)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.05 (A)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.06 (A)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
39.07 (N)
|
60%
or £0·005
the length of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
the length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
the length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
the length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
the length
of 10 beads
or fraction
of 10 beads*
|
|
39.07 (P)
|
£0·08
per sq. yd.
|
£0·08
per sq. yd.
|
£0·0534
per sq. yd.
|
£0·0267
per sq. yd.
|
£0·0213
per sq. yd.
|
|
39.07 (S)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60 per lb.
|
|
40.11 (A) (1)
|
45%
or £3·00
each*
|
45%
or £3·00 each*
|
45%
or £3·00
each*
|
32·5%
or £0·312 each*
|
32·5%
or £0·312
each*
|
|
40.12 (A)
|
£0·03
each
|
£0·02
each
|
£0·02
each
|
£0·01
each
|
£0·008
each
|
|
40.14 (B)
|
£0·04
per dozen
|
£0·04
per dozen
|
£0·04
per dozen
|
£0·02
per dozen
|
£0·016
per dozen
|
|
41.02 (B)
|
60%
or £0·03
per lb.*
|
40%
or £0·02
per lb.*
|
40%
or £0·02
per lb.*
|
20%
or £0·01
per lb.*
|
20%
or £0·01
per lb.*
|
|
41.03 (B)
|
60%
or £0·03
per lb.*
|
40%
or £0·02
per lb.*
|
40%
or £0·02
per lb.*
|
20%
or £·001
per lb.*
|
20%
or £0·01
per lb.*
|
|
42.05 (G)
|
80%
or £0·08
per gross*
|
80%
or £0·08
per gross*
|
80%
or £0·08
per gross*
|
40%
or £0·04
per gross*
|
32%
or £0·032
per gross*
|
|
44.27 (C)
|
60%
or £0·005
per length of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads *
|
|
44·28 (B) (1)
|
40%
or £0·12
per rung, round, step
or tread*
|
40%
or £0·12
per rung, round, step
or tread*
|
40%
or £0·12
per rung,
round, step
or tread*
|
20%
or £0·06
per rung, round, step
or tread*
|
16%
of £0·048
per rung,
round, step
or tread*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
44.28 (B) (2)
|
40%
or £0·06
per rung, round, step
or tread*
|
40%
or £0·06
per rung, round, step
or tread*
|
40%
or £0·06
per rung,
round, step
or tread*
|
20%
or £0·03
per rung, round, step
or tread*
|
16%
or £0·024
per rung,
round, step
or tread*
|
|
44.28 (F) (1)
|
40%
or £0·48
per gross*
|
26·7%
or £0·32
per gross*
|
26·7%
or £0·32
per gross*
|
13·3%
or £0·16
per gross*
|
10·7%
or £0·128
per gross*
|
|
44.28 (F) (2)
|
40%
or £0·96
per gross*
|
26·7%
or £0·64
per gross*
|
26·7%
or £0·64
per gross*
|
13·3%
or £0·32
per gross*
|
10·7%
or £0·256
per gross*
|
|
48.01 (A) (1)
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
48.01 (B) (1)
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
48.07 (D)
|
40%
or £2·00
per lb.*
|
40%
or £2·00
per lb.*
|
40%
or £2·00
per lb.*
|
20%
or £1·00
per lb.*
|
16%
or £0·80
per lb.*
|
|
48.07 (E)
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
48.09 (A)
|
£0·04
per sq. yd.
|
£0·04
per sq. yd.
|
£0·0267
per sq. yd.
|
£0·0133
per sq. yd.
|
£0·0107
per sq. yd.
|
|
48.09 (B) (1)
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
48.11 (A)
|
16%
or £0·0125
per linear yard*
plus 4%
|
16%
or £0·0125
per linear yard*
plus 4%
|
8%
or £0·0084
per linear
yard*
plus 4%
|
4%
or £0·0042
per linear yard*
plus 2%
|
3·2%
or £0·0033
per linear
yard*
plus 1·6%
|
|
48.12
|
£0·08
per sq. yd.
|
£0·08
per sq. yd.
|
£0·08
per sq. yd.
|
£0·04
per sq. yd.
|
£0·032
per sq. yd.
|
|
48.13 (A)
|
40%
or £0·02
each*
|
40%
or £0·02 each*
|
40%
or £0·02
each*
|
20%
or £0·01
each*
|
16%
or £0·008
each*
|
|
48.13 (B) (1)
|
40%
or £2·00
per lb.*
|
40%
or £2·00
per lb.*
|
40%
or £2·00
per lb.*
|
20%
or £1·00 per lb.*
|
16%
or £0·80
per lb.*
|
|
48.18 (A) (1)
|
40%
or £0·48
per dozen*
|
40%
or £0·48
per dozen*
|
20%
or £0·32
per dozen*
|
10%
or £0·16
per dozen*
|
8%
or £0·128
per dozen*
|
|
48.18 (A) (2)
|
40%
or £0·24
per dozen*
|
40%
or £0·24
per dozen*
|
20%
or £0·16
per dozen*
|
10%
or £0·08
per dozen*
|
8%
or £0·064
per dozen*
|
|
48.21 (E)
|
£4·00
per lb.
|
£4·00
per lb.
|
£4·00
per lb.
|
£2·00
per lb.
|
£1·60
per lb.
|
|
49.01 (C) (1)
|
£0·006
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland rate
|
|
49.02 (A) (1)
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
|
49.02 (A) (2)
|
£0·0033
per copy
|
£0·0033
per copy
|
£0·0025
per copy
|
£0·0025
per copy
|
£0·0025
per copy
|
|
49.02 (B)
|
£0·006
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
£0·005
per copy
|
|
49.03 (A)
|
£0·006
per copy
|
£0·005
per copy
|
£0·104
per copy
|
£0·005
per copy
|
£0·005
per copy
|
|
50.09 (A)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
50·09 (B)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
50.09 (C) (2) (a) (i)
|
60%
or £0·72
per sq. yd.*
|
60%
or £0·72
per sq. yd.*
|
40%
or £0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
50.09 (C) (2) (a) (ii)
|
60%
or £0·45
per sq. yd.*
|
60%
or £0·45
per sq. yd.*
|
40%
or £0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
50.09 (C) (2) (b) (i)
|
60%
or £0·16
per sq. yd.*
|
60%
or £0·16
per sq. yd.*
|
40%
or £0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
50.09 (C) (2) (b) (iii)
|
40%
or £0·10
per sq. yd. *
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
10·7% or £0.0267
per sq. yd.*
|
|
50.10 (A)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
50.10 (B)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
50.10 (C) (2) (a) (i)
|
60%
or £0·72
per sq. yd.*
|
60%
or £0·72
per sq. yd.*
|
40%
or £0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
50.10 (C) (2) (a) (ii)
|
60%
or £0·45
per sq. yd.
|
60%
or £0·45
per sq. yd.*
|
40%
or £0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
50.10 (C) (2) (b) (i)
|
60%
or £0·16
per sq. yd.*
|
60%
or £0·16
per sq. yd.*
|
40%
or £0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
50.10 (C) (2) (b) (iii)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
51.04 (A)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
51.04 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
51.04 (C) (1) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
51.04 (C) (1) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
51.04 (C) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·333
per sq. yd.*
|
|
53.11 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
53.11 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
53.11 (C) (1)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
53.11 (C) (2) (b)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
53.12 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
53.12 (B) (1) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
53.12 (B) (1) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
53.12 (B) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
53.13 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
53.13 (B) (1) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
53.13 (B) (1) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
53.13 (B) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7 % or
£0·0267
per sq. yd. *
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
54.05 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
54.05 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0-0267
per sq. yd.*
|
|
54.05 (C) (2) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
54.05 (C) (2) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
54.05 (C) (3)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
55.07 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.07 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or £0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or £0·0333
per sq. yd.*
|
|
55.07 (C) (1)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
55.07 (C) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.08 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.08 (B) (1)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
55.08 (B) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.09 (A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.09 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
55.09 (D) (1) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
55.09 (D) (1) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
55.09 (D) (2) (a)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·667
per sq. yd.*
|
|
55.09 (D) (2) (b)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
56.07 (A)
|
40% or
£0·10 per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333 per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
56.07 (B)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
56.07 (D) (1) (a)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
56.07 (D) (1) (b)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
56.07 (D) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
57.09
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
57.11
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
58.04 (A) (1)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
58.04 (A) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
58.04 (B) (1) (a) (i) (I)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
58.04 (B) (1) (a) (i) (II)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40%
or £0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
58.04 (B) (1) (a) (ii)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
58.04 (B) (1) (a) (iii) (I)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
58.04 (B) (1) (a) (iii) (II)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United
Kingdom
rate
|
Northern
Ireland
rate
|
|
58.04 (B) (2) (a)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq, yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
58.04 (B) (2) (b)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
58.04 (B) (2A)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
58.05 (A) (1)
|
48% or
£0·005
per linear
yd.*
|
48% or
£0·005
per linear
yd.*
|
32% or
£0·0033
per linear
yd.*
|
32% or
£0·0033
per linear
yd.*
|
32% or
£0·0033
per linear
yd.*
|
|
58.05 (A) (2) (a)
|
48% or
£0·005
per linear
yd.*
|
48% or
£0·005
per linear
yd.*
|
32% or
£0·0033
per linear
yd.*
|
16% or
£0·0017
per linear
yd.*
|
16% or
£0·0017
per linear
yd.*
|
|
58.05 (A) (2) (b)
|
48% or
£0·005
per linear
yd.*
|
48% or
£0·005
per linear
yd.*
|
32% or
£0·0033
per linear
yd.*
|
16% or
£0·0017
per linear yd.*
|
12·8% or
£0·0013
per linear
yd.*
|
|
58.05 (F) (3) (a)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
59.01 (B)
|
40% or
£0·03
per lb.*
|
40% or
£0·03
per lb.*
|
26·7% or
£0·02
per lb.*
|
13·3% or
£0·01
per lb.*
|
10·7% or
£0·008
per lb.*
|
|
59.03 (D) (1)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.06 (A)
|
80% or
£0·08
per gross*
|
80% or
£0·08
per gross*
|
80% or
£0·08
per gross*
|
40% or
£0·04
per gross*
|
32% or
£0·032
per gross*
|
|
59.07 (A) (1)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.07 (A) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.07 (C) (2) (a)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
59.07 (C) (2) (b) (i)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
26% or
£0·0667
per sq. yd.*
|
|
59.07 (C) (2) (b) (ii) (I) (Ia)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
59.07 (C) (2) (b) (ii) (I) (Ib)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.09 (B) (2) (a)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
59.09 (B) (2) (b) (i)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
59.09 (B) (2) (b) (ii) (I) (Ia)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.09 (B) (2) (b) (ii) (I) (Ib)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.10 (A)
|
£0·072
per sq. yd.
|
£0·072
per sq. yd.
|
£0·0479
per sq. yd.
|
£0·0267
per sq. yd.
|
£0·0213
per sq. yd.
|
|
59.10 (B)
|
£0·072
per sq. yd.
|
£0·072
per sq. yd.
|
£0·072
per sq. yd.
|
£0·04
per sq. yd.
|
£0·032
per sq. yd.
|
|
59.11 (B) (1)
|
36% or
£0·09
per sq. yd.*
|
36% or
£0·09
per sq. yd.*
|
24% or
£0·06
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.11 (B) (2)
|
36% or
£0·09
per sq. yd.*
|
36% or
£0·09
per sq. yd.*
|
24% or
£0·06
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.11 (C) (2) (a) (i)
|
54% or
£0·65
per sq. yd.*
|
54% or
£0·65
per sq. yd.*
|
36% or
£0·432
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
59.11 (C) (2) (a) (ii)
|
54% or
£0·405
per sq. yd.*
|
54% or
£0·405
per sq. yd.*
|
36% or
£0·27
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
59.11 (C) (2) (b) (i)
|
54% or
£0·1441
per sq. yd.*
|
54% or
£0·1441
per sq. yd.*
|
36% or
£0·0958
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
59.11 (C) (2) (b) (ii) (I) (Ia)
|
36% or
£0·09
per sq. yd.*
|
36% or
£0·09
per sq. yd.*
|
24% or
£0·06
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.11 (C) (2) (b) (ii) (I) (Ib)
|
36% or
£0·09
per sq. yd.*
|
36% or
£0·09
per sq. yd.*
|
24% or
£0·06
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.12 (A) (1)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.12 (A) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
59.12 (B) (1)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.12 (B) (2)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.12 (E) (2) (a) (i)
|
60% or
£0·72
per sq. yd.*
|
60% or
£0·72
per sq. yd.*
|
40% or
£0·48
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
25% or
£0·30
per sq. yd.*
|
|
59.12 (E) (2) (a) (ii)
|
60% or
£0·45
per sq. yd.*
|
60% or
£0·45
per sq. yd.*
|
40% or
£0·30
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
25% or
£0·15
per sq. yd.*
|
|
59.12 (E) (2) (b) (i)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
59.12 (E) (2) (b) (ii) (I) (Ia)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
|
59.12 (E) (2) (b) (ii) (I) ( Ib)
|
40% or
£0·10
per sq. yd.*
|
40% or
£0·10
per sq. yd.*
|
26·7% or
£0·0667
per sq. yd.*
|
13·3% or
£0·0333
per sq. yd.*
|
10·7% or
£0·0267
per sq. yd.*
|
|
59.16 (A)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
25% or
£0·0667
per sq. yd.*
|
|
59.16 (B) (1)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
20% or
£0·0533
per sq. yd.*
|
20% or
£0·0533
per sq. yd.*
|
|
59.16 (B) (2)
|
60% or
£0·16
per sq. yd.*
|
60% or
£0·16
per sq. yd.*
|
40% or
£0·1067
per sq. yd.*
|
20% or
£0·0533
per sq. yd.*
|
16% or
£0·0427
per sq. yd.*
|
|
60.01 (A) (2) (b) (i)
|
30% or
£0·07
per sq. yd.*
|
20% or
£0·0467
per sq. yd.*
|
20% or
£0·0467
per sq. yd.*
|
10% or
£0·0167
per sq. yd.*
|
10% or
£0·0167
per sq. yd.*
|
|
60.01 (A) (2) (b) (ii)
|
30% or
£0·07
per sq. yd.*
|
20% or
£0·0467
per sq. yd.*
|
20% or
£0·0467
per sq. yd.*
|
10% or
£0·0233
per sq. yd.*
|
10% or
£0·0233
per sq. yd.*
|
|
60.02 (A) (1)
|
£1·80
per dozen
pairs
|
£1·80
per dozen pairs
|
20%
|
10%
|
8%
|
|
60.02 (A) (2) (a)
|
£2·40
per dozen
pairs
|
£2·40
per dozen pairs
|
£1·60
per dozen
pairs
|
£0·80
per dozen
pairs
|
£0·64
per dozen
pairs
|
|
60.02 (A) (3) (a)
|
£1·80
per dozen
pairs
|
£1·80
per dozen pairs
|
£1·20
per dozen
pairs
|
£0·60
per dozen
pairs
|
£0·48
per dozen
pairs
|
|
60.02 (B) (1) (a)
|
£0·60
per dozen
pairs
|
£0·60
per dozen pairs
|
£0·40
per dozen
pairs
|
£0·20
per dozen
pairs
|
£0·16
per dozen
pairs
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
60.02 (B) (1) (b)
|
£2·40
per dozen
pairs
|
£2·40
per dozen pairs
|
£1·60
per dozen
pairs
|
£0·80
per dozen
pairs
|
£0·64
per dozen
pairs
|
|
60.02 (B) (2) (a)
|
£0·60
per dozen
pairs
|
£0·60
per dozen pairs
|
£0·40
per dozen
pairs
|
£0·20
per dozen
pairs
|
£0·16
per dozen
pairs
|
|
60.03 (B) (1)
|
60%
or £2·00
per dozen pairs*
|
60%
or £2·00
per dozen pairs*
|
40%
or £1·334
per dozen
pairs*
|
20%
or £0·667
per dozen pairs*
|
16%
or £0·533
per dozen
pairs*
|
|
60.03 (B) (2) (a) (ii)
|
60%
or £1·50
per dozen pairs*
|
60%
or £1·50
per dozen pairs*
|
40%
or £1·00
per dozen
pairs*
|
25%
or £0·50
per dozen pairs*
|
25%
or £0·50
per dozen
pairs*
|
|
60.03 (C) (1) (b)
|
60%
or £1·50
per dozen pairs*
|
60%
or £1·50
per dozen pairs*
|
40%
or £1·00
per dozen
pairs*
|
25%
or £0·50
per dozen pairs*
|
25%
or £0·50
per dozen
pairs*
|
|
60.04 (A) (1)
|
36%
plus £0·24
each
|
36%
plus £0·24 each
|
24%
plus £0·24
each
|
12%
plus £0·12
each
|
12%
plus £0·12
each
|
|
60.04 (A) (2)
|
36%
plus £0·16
each
|
36%
plus £0·16 each
|
24%
plus £0·16
each
|
12%
plus £0·08
each
|
12%
plus £0·08
each
|
|
60.04 (B) (2) (a)
|
60%
or £0·96
per dozen*
|
60%
or £0·96
per dozen*
|
40%
or £0·64
per dozen*
|
20%
or £0·32
per dozen*
|
16%
or £0·256
per dozen*
|
|
60.05 (C) (2)
|
40%
or £0·40
each*
|
40%
or £0·40 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
61.03 (A) (1)
|
36%
plus £0·24
each
|
36%
plus £0·24 each
|
24%
plus £0·24
each
|
12%
plus £0·12
each
|
12%
plus £0·12
each
|
|
61.03 (A) (2)
|
36%
plus £0·16
each
|
36%
plus £0·16 each
|
24%
plus £0·16
each
|
12%
plus £0·08
each
|
12%
plus £0·08
each
|
|
61.09 (A) (1)
|
60%
or £0·20
each*
|
60%
or £0·20
each*
|
40%
or £0·1334 each*
|
20%
or £0·0667 each*
|
20%
or £0·0667 each*
|
|
61.09 (A) (2)
|
60%
or £0·20
each*
|
60%
or £0·20
each*
|
40%
or £0·1334 each*
|
20%
or £0·0667 each*
|
16%
or £0·0533 each*
|
|
61.10 (A) (1) (a) (i)
|
£0·60
per dozen
pairs
|
£0·60
per dozen pairs
|
£0·40
per dozen
pairs
|
£0·20
per dozen
pairs
|
£0·20
per dozen
pairs
|
|
61.10 (A) (1) (a) (ii)
|
£2·40
per dozen
pairs
|
£2·40
per dozen pairs
|
£1·60
per dozen
pairs
|
£0·80
per dozen
pairs
|
£0·80
per dozen
pairs
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
61.10 (a) (1) (b) (i)
|
£0·60
per dozen
pairs
|
£0·60
per dozen pairs
|
£0·40
per dozen
pairs
|
£0·20
per dozen
pairs
|
£0·16
per dozen
pairs
|
|
61.10 (A) (2) (a) (i)
|
£2·40
per dozen
pairs
|
£2·40
per dozen pairs
|
£1·60
per dozen
pairs
|
£0·80
per dozen
pairs
|
£0·80
per dozen
pairs
|
|
61.10 (A) (2) (b) (i)
|
£1·80
per dozen
pairs
|
£1·80
per dozen pairs
|
£1·20
per dozen
pairs
|
£0·60
per dozen
pairs
|
£0·48
per dozen
pairs
|
|
61.10 (C) (2) (a) (i)
|
60%
or £2·00
per dozen pairs*
|
60%
or £2·00
per dozen pairs*
|
40%
or £1·334
per dozen
pairs*
|
20%
or £0·667
per dozen pairs*
|
16%
or £0·533
per dozen pairs*
|
|
62.01 (B) (2) (a)
|
36%
or £0·36
each*
|
36%
or £0·36 each*
|
36%
or £0·36
each*
|
20%
or £0·20
each*
|
20%
or £0·20
each*
|
|
62.01 (B) (2) (b)
|
36%
or £0·36
each*
|
36%
or £0·36 each*
|
36%
or £0·36
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
62.02 (A) (2) (a)
|
40%
or £0·40
each*
|
40%
or £0·40 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
20%
or £0·20
each*
|
|
62.02 (A) (2) (b)
|
40%
or £0·40
each*
|
40%
or £0·40 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
62.02 (A) (3) (a) (i)
|
40%
or £0·16
each*
|
40%
or £0·16 each*
|
40%
or £0·16
each*
|
20%
or £0·08
each*
|
20%
or £0·08
each*
|
|
62.02 (A) (3) (a) (ii)
|
40%
or £0·16
each*
|
40%
or £0·16 each*
|
40%
or £0·16
each*
|
20%
or £0·08
each*
|
16%
or £0·064
each*
|
|
62.02 (A) (3) (b) (i)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
20%
or £0·04
each*
|
|
62.02 (A) (3) (b) (ii)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
16%
or £0·032
each*
|
|
62.02 (A) (4) (a)
|
40%
or £0·75
each*
|
40%
or £0·75 each*
|
40%
or £0·75
each*
|
20%
or £0·375 each*
|
20%
or £0·375
each*
|
|
62.02 (A) (4) (b)
|
40%
or £0·75
each*
|
40%
or £0·75 each.*
|
40%
or £0·75
each*
|
20%
or £0·375 each*
|
16%
or £0·30
each*
|
|
62.02 (D) (1) (a) (i)
|
40%
or £0·16
per dozen*
|
40%
or £0·16
per dozen*
|
20%
|
10%
|
10%
|
|
62.02 (D) (1) (b) (i) (I)
|
40%
or £0·16
per dozen*
|
40%
or £0·16
per dozen*
|
40%
or £0·16
per dozen*
|
20%
or £0·08
per dozen*
|
20%
or £0·08
per dozen*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
62.02 (D) (1) (b) (i) (II)
|
40%
or £0·16
per dozen*
|
40%
or £0·16
per dozen*
|
40%
or £0·16
per dozen*
|
20%
or £0·08
per dozen*
|
16%
or £0·064
per dozen*
|
|
62.02 (D) (1) (b) (ii) (I)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
20%
or £0·04
each*
|
|
62.02 (D) (1) (b) (ii) (II)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
16%
or £0·032
each*
|
|
62.02 (D) (1) (b) (iii) (I)
|
40%
or £0·12
each*
|
40%
or £0·12 each*
|
40%
or £0·12
each*
|
20%
or £0·06
each*
|
20%
or £0·06
each*
|
|
62.02 (D) (1) (b) (iii) (II)
|
40%
or £0·12
each*
|
40%
or £0·12 each*
|
40%
or £0·12
each*
|
20%
or £0·06
each*
|
16%
or £0·048
each*
|
|
62.02 (D) (2) (a) (i)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3%
or £0·0333
per sq. yd.*
|
13·3%
or £0·0333
per sq. yd.*
|
|
62.02 (D) (2) (a) (ii)
|
40%
or £0·10
per sq. yd.*
|
40%
or £0·10
per sq. yd.*
|
26·7%
or £0·0667
per sq. yd.*
|
13·3%
or £0·0333
per sq. yd.*
|
10·7%
or £0·0267
per sq. yd.*
|
|
62.03 (A)
|
40%
or £0·0067 each*
|
40%
or £0·0067 each*
|
40%
or £0·0067 each*
|
40%
or £0·0067 each*
|
40%
or £0·0067 each*
|
|
62.05 (D) (1)
|
80%
or £0·08
each*
|
80%
or £0·08 each*
|
80%
or £0·08
each*
|
80%
or £0·08
each*
|
80%
or £0·08
each*
|
|
62.05 (D) (2)
|
72%
or £0·072
per gross*
|
72%
or £0·072
per gross*
|
72%
or £0·072
per gross*
|
40%
or £0·04
per gross*
|
40%
or £0·04
per gross*
|
|
62.05 (D) (3)
|
72%
or £0·072
per gross*
|
72%
or £0·072
per gross*
|
72%
or £0·072
per gross*
|
40%
or £0·04
per gross*
|
32%
or £0·032
per gross*
|
|
62.05 (P)
|
60%
or £2·00
per dozen pairs*
|
60%
or £2·00
per dozen pairs*
|
40%
or £1·334
per dozen
pairs*
|
20%
or £0·667
per dozen pairs*
|
16%
or £0·533
per dozen
pairs*
|
|
62.05 (R) (1) (b) (ii) (I)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
40%
or £0·08
each*
|
40%
or £0·08
each*
|
|
62.05 (R) (1) (b) (ii) (II)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
20%
or £0·04
each*
|
|
62.05 (R) (1) (IT+>b) (ii) (III)
|
40%
or £0·08
each*
|
40%
or £0·08 each*
|
|
40%
or £0·08
each*
|
20%
or £0·04
each*16%
or £0·032
each*
|
|
62.05 (R) (1) (b) (iii) (I)
|
40%
or £0·12
each*
|
40%
or £0·12 each*
|
40%
or £0·12
each*
|
40%
or £0·12
each*
|
40%
or £0·12
each*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
62.05 (R) (1) (b) (iii) (II)
|
40% or
£0·12
each*
|
40%
or £0·12 each*
|
40%
or £0·12
each*
|
20%
or £0·06
each*
|
20%
or £0·06
each*
|
|
62.05 (R) (1) (b) (iii) (III)
|
40%
or £0·12
each*
|
40%
or £0·12 each*
|
40%
or £0·12
each*
|
20%
or £0·06
each*
|
16%
or £0·048
each*
|
|
64.01
|
54%
or £0·45
per pair*
|
54%
or £0·45
per pair*
|
36%
or £0·30
per pair*
|
22·5%
or £0·1875
per pair*
|
22·5%
or £0·1875
per pair*
|
|
64.02
|
54%
or £0·45
per pair*
|
54%
or £0·45
per pair*
|
36%
or £0·30
per pair*
|
22·5%
or £0·1875
per pair*
|
22·5%
or £0·1875
per pair*
|
|
64.03
|
54%
or £0·45
per pair*
|
54%
or £0·45
per pair*
|
36%
or £0·30
per pair*
|
22·6%
or £0·1875
per pair*
|
22·5%
or £0·1875
per pair*
|
|
64.04
|
54%
or £0·45
per pair*
|
54%
or £0·45
per pair*
|
36%
or £0·30
per pair*
|
22·5%
or £0·1875
per pair*
|
22·5%
or £0·1875
per pair*
|
|
64.05 (A)
|
48%
or £0·03
per dozen*
|
32%
or £0·02
per dozen*
|
32%
or £0·02
per dozen*
|
16%
or £0·01
per dozen*
|
16%
or £0·01
per dozen*
|
|
64.05 (B) (3) (a)
|
£0·16
per dozen
|
£0·16
per dozen
|
£0·16
per dozen
|
£0·08
per dozen
|
£0·08
per dozen
|
|
64.05 (B) (3) (b)
|
£0·08
per dozen
|
£0·08
per dozen
|
£0·08
per dozen
|
£0·04
per dozen
|
£0·04
per dozen
|
|
64.05 (B) (3) (c)
|
£0·04
per dozen
|
£0·04
per dozen
|
£0·04
per dozen
|
£0·02
per dozen
|
£0·02
per dozen
|
|
64.05 (B) (4) (a)
|
£0·16
per dozen
|
£0·16
per dozen
|
£0·16
per dozen
|
£0·08
per dozen
|
£0·08
per dozen
|
|
64.05 (B) (5) (a)
|
48%
or £0·03
per dozen
|
32%
or £0·02
per dozen
|
32%
or £0·02
per dozen
|
16%
or £0·01
per dozen
|
16%
or £0·01
per dozen
|
|
65.02 (C) (1)
|
60%
or £0·60
each*
|
60%
or £0·60 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
65.03 (A)
|
60%
or £0·225 each*
|
60%
or £0·225 each*
|
40%
or £0·15
each*
|
20%
or £0·075 each*
|
16% or
£0·06 each*
|
|
65.03 (B) (1)
|
60%
or £0·45
each*
|
60%
or £0·45 each*
|
40%
or £0·30
each*
|
20%
or £0·15
each*
|
16%
or £0·12
each*
|
|
65.04 (C) (1)
|
60%
or £0·60
each*
|
60%
or £0·60 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
65.05 (A)
|
60%
or £0·225 each*
|
60%
or £0·225 each*
|
40%
or £0·15
each*
|
20%
or £0·075 each*
|
16%
or £0·06
each*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
65.05 (E) (1) (b)
|
60%
or £0·60
each*
|
60%
or £0·60 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each*
|
|
65.05 (E) (2) (b)
|
60%
or £0·45
each*
|
60%
or £0·45 each*
|
40%
or £0·30
each*
|
20%
or £0·15
each*
|
16%
or £0·12
each*
|
|
65.06 (D) (2) (a)
|
60%
or £0·60
each*
|
60%
or £0·60 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
16%
or £0·16
each.*
|
|
66.01 (A)
|
30%
or £0·40
each*
|
30%
or £0·40 each*
|
20%
or £0·2667 each*
|
10%
or £0·1333 each*
|
8%
or £0·1067 each*
|
|
66.01 (B)
|
30%
or £0·20
each*
|
30%
or £0·20 each*
|
20%
or £0·1334 each*
|
10%
or £0·0667 each*
|
8%
or £0·0533 each*
|
|
68.02 (C)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
68.09 (A)
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
68.10 (A)
|
£0·03
per sq. yd.
|
£0·02
per sq. yd.
|
£0·02
per sq. yd.
|
£0·01
per sq. yd.
|
£0·008
per sq. yd.
|
|
68.12 (A) (1)
|
£0·18
per linear
yard
|
£0·18
per linear
yard
|
£0·12
per linear
yard
|
£0·06
per linear
yard
|
£0·048
per linear
yard
|
|
68.12 (A) (2)
|
£0·27
per linear
yard
|
£0·27
per linear
yard
|
£0·18
per linear
yard
|
£0·09
per linear
yard
|
£0·072
per linear
yard
|
|
68.12 (A) (3)
|
£0·42
per linear
yard
|
£0·42
per linear
yard
|
£0·28
per linear
yard
|
£0·14
per linear
yard
|
£0·112
per linear
yard
|
|
68.12 (A) (4)
|
£0·60
per linear
yard
|
£0·60
per linear yard
|
£0·40
per linear
yard
|
£0·20
per linear
yard
|
£0·16
per linear
yard
|
|
68.12 (A) (5)
|
£0·75
per linear
yard
|
£0·75
per linear
yard
|
£0·50
per linear
yard
|
£0·25
per linear
yard
|
£0·20
per linear
yard
|
|
68.16 (B)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
69.08 (B) (1)
|
60%
or £0·015 each*
|
40%
or £0·01 each*
|
40%
or £0·01
each*
|
20% or
£0·005
each*
|
16%
or £0·004
each*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
69.11 (A)
|
60%
or £0·06
each*
|
40%
or £0·04 each*
|
40%
or £0·04
each*
|
20%
or £0·02
each*
|
16%
or £0·016
each*
|
|
69.11 (B)
|
£0·06
each
|
£0·06
each
|
£0·04
each
|
£0·02
each
|
£0·016
each
|
|
69.11 (C)
|
£1·30
per cwt.
|
£1·20
per cwt.
|
£1·20
per cwt.
|
£0·60
per cwt.
|
£0·48
per cwt.
|
|
69.12 (B) (1)
|
60%
or £0·03
each*
|
40%
or £0·02
each*
|
40%
or £0·02
each*
|
20%
or £0·01
each*
|
16%
or £0·008
each*
|
|
69.12 (B) (2)
|
£0·06
each
|
£0·06
each
|
£0·04
each
|
£0·02
each
|
£0·016
each
|
|
69.12 (B) (3)
|
£1·80
per cwt.
|
£1·20
per cwt.
|
£1·20
per cwt.
|
£0·60
per cwt.
|
£0·48
per cwt.
|
|
69.13 (A) (1)
|
£0·06
each
|
£0·06
each
|
£0·04
each
|
£0·02
each
|
£0·016
each
|
|
69.13 (A) (2) (a) (ii)
|
£1·80
per cwt.
|
£1·20
per cwt.
|
£1·20
per cwt.
|
£0·60
per cwt.
|
£0·48
per cwt.
|
|
69.14 (C)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads
|
|
70.08 (A)
|
£0·05
per lb.
|
£0·0334
per lb.
|
£0·0334
per lb.
|
£0·0167
per lb.
|
£0·0133
per lb.
|
|
70.08 (B) (2)
|
£0·05
per lb.
|
£0·0334
per lb.
|
£0·0334
per lb.
|
£0·0167
per lb.
|
£0·0133
per lb.
|
|
70.09 (A)
|
£2·70
per cwt.
|
£2·70
per cwt.
|
£1·80
per cwt.
|
£0·90
per cwt.
|
£0·72
per cwt.
|
|
70.10 (B) (1)
|
60%
or £0·32
per gross*
|
60%
or £0·32
per gross*
|
40%
or £0·2134
per gross*
|
20%
or £0·1067
per gross*
|
16%
or £0·0853
per gross*
|
|
70.13 (A) (1)
|
36%
or £0·43
per dozen*
|
36%
or £0·43
per dozen*
|
24%
or £0·29
per dozen*
|
13·3%
or £0·16
per dozen*
|
10·7%
or £0·128
per dozen*
|
|
70.13 (A) (2)
|
40%
or £0·375
per dozen*
|
40%
or £0·375
per dozen*
|
26·7%
or £0·25
per dozen*
|
13·3%
or £0·125
per dozen*
|
10·7%
or £0·10
per dozen*
|
|
70.19 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
73.10 (A) (1) (a)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
73.10 (A) (1) (b)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.10 (A) (2) (a)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.10 (A) (2) (b)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.10 (A) (3) (a) (i)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.10 (A) (3) (a) (ii)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (2) (a)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (2) (b)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (3) (a) (i)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (3) (a) (ii)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (4) (a) (i)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.11 (B) (4) (a) (ii)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.14 (A)
|
30%
or £24·00
per ton*
|
30%
or £24·00
per ton*
|
20%
or £16·00
per ton*
|
10%
or £8·00
per ton*
|
8%
or £6·40
per ton*
|
|
73.26
|
30%
or £24·00
per ton +
|
30%
or £24·00
per ton +
|
20%
or £16·00
per ton +
|
10%
or £8·00
per ton +
|
8%
or £6·40
per ton +
|
|
73.27 (A)
|
24%
or £48·00
per ton*
|
16%
or £32·00
per ton*
|
16%
or £32·00
per ton*
|
8%
or £16·00
per ton*
|
6·4%
or £12·80
per ton*
|
|
73.27 (C)
|
30%
or £36·00
per ton*
|
30%
or £36·00
per ton*
|
20%
or £24·00
per ton*
|
10%
or £12·00
per ton*
|
8%
or £9·60
per ton*
|
|
73.27 (D)
|
40%
or £40·00
per ton*
|
40%
or £40·00
per ton*
|
26·7%
or £26·667
per ton*
|
13·3%
or £13·333
per ton*
|
10·7%
or £10·667
per ton*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
73.28 (A)
|
24%
or £48·00
per ton*
|
16%
or £32·00
per ton*
|
16%
or £32·00
per ton*
|
8%
or £16·00
per ton*
|
6·4%
or £12·80
per ton*
|
|
73.35 (B)
|
£0·15
per lb.
|
£0·15
per lb.
|
£0·10
per lb.
|
£0·05
per lb.
|
£0·04
per lb.
|
|
73.38 (E) (1) (c)
|
30%
or £7·20
each*
|
30%
or £7·20 each*
|
20%
or £4·80
each*
|
10%
or £2·40
each*
|
8%
or £1·92
each*
|
|
73.38 (E) (3) (b) (ii)
|
48%
or £0·15
each*
|
48%
or £0·15 each*
|
24%
or £0·10
each*
|
12%
or £0·05
each*
|
9·6%
or £0·04
each*
|
|
73.38 (E) (3) (b) (iii)
|
48%
or £0·15
each*
|
32%
or £0·10 each*
|
32%
or £0·10
each*
|
16%
or £0·05
each*
|
12·8%
or £0·04
each*
|
|
73.39 (A)
|
26·7%
or £0·0075
per ounce*
|
26·7%
or £0·0075
per ounce*
|
17·8%
or £0·005
per ounce*
|
8·9%
or £0·0025
per ounce*
|
7·1%
or £0·002
per ounce*
|
|
73.39 (B) (2)
|
26·7%
or £0·0075
per ounce*
|
26·7%
or £0·0075
per ounce*
|
17·8%
or £0·005
per ounce*
|
8·9%
or £0·0025
per ounce*
|
7·1% or
£0·002
per ounce*
|
|
73.40 (N) (3) (b) (i)
|
48%
or £0·15
each*
|
32%
or £0·10 each*
|
32%
or £0·10
each*
|
16%
or £0·05
each*
|
12·8%
or £0·04
each*
|
|
76.14 (A)
|
24%
or £48·00
per ton*
|
16%
or £32·00
per ton*
|
16%
or £32·00
per ton*
|
8%
or £16·00
per ton*
|
6·4%
or £12·80
per ton*
|
|
82.02 (A) (2)
|
60%
or £0·02
each*
|
60%
or £0·02 each*
|
40%
or £0·0134 each*
|
20%
or £0·0067 each*
|
16%
or £0·0053 each*
|
|
82.02 (A) (3)
|
60%
plus £0·36
each
|
60%
plus £0·36 each
|
40%
plus £0·24
each
|
20%
plus £0·12 each
|
16%
plus £0·096
each
|
|
82.02 (B) (2)
|
60%
plus £0·36
each
|
60%
plus £0·36 each
|
40%
plus £0·24
each
|
20%
plus £0·12
each
|
16%
plus £0·096 each
|
|
82.02 (C) (2) (a)
|
60%
or £0·02
each*
|
60%
or £0·02 each*
|
40%
or £0·0134 each*
|
20%
or £0·0067 each*
|
16%
or £0·0053 each*
|
|
82.02 (C) (3)
|
60%
plus £0·36
each
|
60%
plus £0·36 each
|
40%
plus £0·24
each
|
20%
plus £0·12 each
|
16%
plus £0·096
each
|
|
82.02 (D) (1)
|
60%
plus £0·36
each
|
60%
plus £0·36 each
|
40%
plus £0·24
each
|
20%
plus £0·12
each
|
16%
plus £0·096
each
|
|
82.02 (E) (1)
|
60%
plus £0·36
each
|
60%
plus £0·36 each
|
40%
plus £0·24
each
|
20%
plus £0·12
each
|
16%
plus £0·096
each
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
82.02 (E) (2)
|
60%
plus £0·36
|
60%
plus £0·36
|
40%
plus £0·24
|
20%
plus £0·12
|
16%
plus £0·096
|
|
|
for each 24
feet of such length and a sum in proportion
for any remainder
|
for each 24 feet of such length and a sum in proportion
or any remainder
|
for each 24
feet of such
length and a sum in proportion
for any remainder
|
for each 24
feet of such length and a sum in proportion
for any remainder
|
for each 24
feet of such length and a sum in proportion
for any remainder
|
|
82.03 (A)
|
48%
plus £0·045 each
|
48%
plus £0·045 each
|
32%
plus £0·03
each
|
16%
plus £0·015 each
|
12·8%
plus £0·012 each
|
|
82.04 (A)
|
80%
|
60%
|
60%
|
30%
|
24%
|
|
82.09 (A)
|
80%
|
60%
|
60%
|
30%
|
30%
|
|
82.10 (A)
|
80%
|
60%
|
60%
|
30%
|
30%
|
|
82.11 (A)
|
60%
or £0·96
per gross*
|
60%
or £0·96
per gross*
|
60%
or £0·96
per gross*
|
30%
or £0·48
per gross*
|
24%
or £0·384
per gross*
|
|
82.14 (A)
|
20%
plus 60% or £0·02 each*
|
20%
plus 40% or £0·0134 each*
|
20%
plus 40% or £0·0134 each*
|
10%
plus 20% or £0·0067 each*
|
10%
plus 20% or £0·0067 each*
|
|
83.05 (A)
|
40%
or £0·02
the article*
|
40%
or £0·02
the article*
|
20%
or £0·0134
the article*
|
10%
or £0·0067
the article*
|
8%
or £0·0053
the article*
|
|
84.24 (A) (1)
|
30%
or £22·50 each*
|
30%
or £22·50 each*
|
20%
or £15·00
each*
|
10%
or £7·50
each*
|
8%
or £6·00
each*
|
|
84.24 (A) (2)
|
30%
or £22·50 each*
|
30%
or £22·50 each*
|
20%
or £15·00
each*
|
10%
or £7·50
each*
|
8%
or £6·00
each*
|
|
85.01 (C) (2) (a)
|
60%
or £0·30
each*
|
40%
or £0·20 each*
|
40%
or £0·20
each*
|
20%
or £0·10
each*
|
20%
or £0·10
each*
|
|
85.01 (C) (2) (b)
|
60%
or £0·12
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
20%
or £0·04
each*
|
|
85.08 (A)
|
40%
or £0·06
each*
|
40%
or £0·06 each*
|
40%
or £0·06
each*
|
25%
or £0·0375 each*
|
25%
or £0·0375 each*
|
|
85.08 (B) (1)
|
40%
or £0·06
each*
|
40%
or £0·06 each*
|
40%
or £0·06
each*
|
25%
or £0·0375 each*
|
25%
or £0·0375 each*
|
|
85.08 (B) (2)
|
£0·06 each
|
£0·06 each
|
£0·06 each
|
£0·03 each
|
£0·024 each
|
|
85.08 (B) (3)
|
£0·02 each
|
£0·02 each
|
£0·02 each
|
£0·01 each
|
£0·008 each
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
85.14 (A)
|
60%
or £0·60
each*
|
40%
or £0·40 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
20%
or £0·20
each*
|
|
85.14 (B) (1)
|
60%
or £0·84
each*
|
40%
or £0·56 each*
|
40%
or £0·56
each*
|
20%
or £0·28
each*
|
20%
or £0·28
each*
|
|
85.15 (D) (3) (a)
|
60%
or £0·84
each*
|
40%
or £0·56 each*
|
40%
or £0·56
each*
|
20%
or £0·28
each*
|
20%
or £0·28
each*
|
|
85.18 (B) (1)
|
54%
or £0·27
each*
|
36%
or £0·18 each*
|
36%
or £0·18
each*
|
20%
or £0·10
each*
|
20%
or £0·10
each*
|
|
85.19 (B) (1) (a)
|
60%
or £0·12
each*
|
40%
or £0·08 each*
|
40%
or £0·08
each*
|
20%
or £0·04
each*
|
20%
or £0·04
each*
|
|
85.20 (C) (1) (b)
|
48%
or £0·30
each*
|
48%
or £0·08 each*
|
32%
or £0·20
each*
|
16%
or £0·10
each*
|
16%
or £0·10
each*
|
|
85.26 (B)
|
£0·06 each
|
£0·06 each
|
£0·06 each
|
£0·03 each
|
£0·03 each
|
|
87.06 (A)
|
£0·05
per lb.
|
£0·0334
per lb.
|
£0·0334
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
87.12 (B) (1)
|
30%
plus £0·60
each
|
20%
plus £0·40 each
|
20%
plus £0·40
each
|
10%
plus £0·20
each
|
10%
plus £0·20
each
|
|
87.12 (B) (2)
|
60%
or £0·60
each*
|
40%
or £0·40 each*
|
40%
or £0·40
each*
|
20%
or £0·20
each*
|
20%
or £0·20
each*
|
|
87.14 (D) (1)
|
£0·05
per lb.
|
£0·0334
per lb.
|
£0·0334
per lb.
|
£0·0167
per lb.
|
£0·0167
per lb.
|
|
90.03 (B) (1) (a)
|
40%
or £0·24
each*
|
26·7%
or £0·16 each*
|
26·7%
or £0·16
each*
|
13·3%
or £0·08
each*
|
10·7%
or £0·064
each*
|
|
90.03 (B) (1) (b)
|
40%
or £0·16
each*
|
26·7% or
£0·1067
each*
|
26·7%
or £0·1067 each*
|
13·3%
or £0·0533 each*
|
10·7%
or £0·0427 each*
|
|
90.03 (B) (1) (c)
|
40%
or £0·08
each*
|
26·7%
or £0·0534 each*
|
26·7%
or £0·0534 each*
|
13·3%
or £0·0267 each*
|
10·7%
or £0·0213 each*
|
|
90.03 (B) (1) (d)
|
40%
or £0·04
each*
|
26·7%
or £0·0267 each*
|
26·7%
or £0·0267
each*
|
13·3%
or £0·0133 each*
|
10·7%
or £0·0107
each*
|
|
90.04 (B) (1)
|
40%
or £0·24
each*
|
26·7%
or £0·16
each*
|
26·7%
or £0·16
each*
|
13·3%
or £0·08
each*
|
10·7%
or £0·064
each*
|
|
91.01 (B)
|
26·7%
or £0·80
each*
|
26·7%
or £0·80
each*
|
17·8%
or £0·534
each*
|
8·9%
or £0·2667 each*
|
7·1%
or £0·2133
each*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
91.07 (A)
|
26·7%
or £0·80
each*
|
26·7%
or £0·80 each*
|
17·8%
or £0·534
each*
|
8·9%
or £0·2667 each*
|
7·1%
or £0·2133 each*
|
|
91.11 (A) (2) (a)
|
26·7%
or £0·80
each*
|
26·7%
or £0·80 each*
|
17·8%
or £0·534
each*
|
8·9%
or £0·2667 each*
|
7·1% or
£0·2133
each*
|
|
91.11 (A) (2) (b)
|
26·7%
or £0·20
each*
|
26·7%
or £0·20 each*
|
17·8%
or £0·1334 each*
|
8·9%
or £0·0667 each*
|
7·1%
or £0·0533 each*
|
|
92.12 (A)
|
12%
or £0·06
each*
|
12%
or £0·06 each*
|
8%
or £0·04
each*
|
4%
or £0·02
each*
|
3·2%
or £0·016
each*
|
|
93.07 (A)
|
£1·20
per hundred
|
£1·20
per hundred
|
£1·20
per hundred
|
£0·60
per hundred
|
£0·48
per hundred
|
|
94.01 (A) (3)
|
60%
or £1·20
per chair*
|
60%
or £1·20
per chair*
|
40%
or £0·80
per chair*
|
20%
or £0·40
per chair*
|
16%
or £0·32
per chair*
|
|
94.01 (B) (3)
|
60%
or £0·48
each*
|
60%
or £0·48 each*
|
40%
or £0·32
each*
|
20%
or £0·16
each*
|
16%
or £0·128
each*
|
|
94.01 (B) (4)
|
60%
or £0·72
each*
|
60%
or £0·72 each*
|
40%
or £0·48
each*
|
20%
or £0·24
each*
|
16%
or £0·192
each*
|
|
95.01 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
95.02 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
95.03 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
95.04 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
95.05 (A)
|
60%
or £0·005 per length of 10 beads or fraction of 10 beads*
|
60%
or £0·005 per length of 10 beads or fraction of 10 beads*
|
40%
or £0·0034 per length of 10 beads or fraction of 10 beads*
|
20%
or £0·0017 per length of 10 beads or fraction of 10 beads*
|
16%
or £0·0013 per length of 10 beads or fraction of 10 beads*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
95.06 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
95.07 (A)
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
60%
or £0·005
per length
of 10 beads
or fraction
of 10 beads*
|
40%
or £0·0034
per length
of 10 beads
or fraction
of 10 beads*
|
20%
or £0·0017
per length
of 10 beads
or fraction
of 10 beads*
|
16%
or £0·0013
per length
of 10 beads
or fraction
of 10 beads*
|
|
97.02 (A)
|
60%
or £0·06
each*
|
60%
or £0·06 each*
|
40
or £0·04
each*
|
20%
or £0·02
each*
|
16%
or £0·016
each*
|
|
97.03 (B)
|
48%
or £0·02
per dozen
or part of
a dozen*
|
48%
or £0·02
per dozen
or part of
a dozen*
|
32%
or £0·0134
per dozen
or part of
a dozen*
|
16%
or £0·0067
per dozen
or part of
a dozen*
|
12·8%
or £0·0053
per dozen
or part of
a dozen*
|
|
97.03 (D)
|
40%
or £0·04
each*
|
40%
or £0·04 each*
|
40%
or £0·04
each*
|
20%
or £0·02
each*
|
16%
or £0·016
each*
|
|
97.03 (E) (1)
|
48%
or £0·06
each*
|
48%
or £0·06 each*
|
32%
or £0·04
each*
|
16%
or £0·02
each*
|
12·8%
or £0·016
each*
|
|
97.03 (F) (1)
|
40%
or £0·04
each*
|
40%
or £0·04 each*
|
40%
or £0·04
each*
|
20%
or £0·02
each*
|
16%
or £0·016
each*
|
|
97.04 (A)
|
£0·36
per dozen packs
|
£0·24
per dozen packs
|
£0·24
per dozen
packs
|
£0·12
per dozen packs
|
£0·096
per dozen
packs
|
|
97.05 (A)
|
20%
or £0·0033 each*
|
20%
or £0·0033 each*
|
12%
or £0·0022
each*
|
6%
or £0·0011 each*
|
4·8%
or £0·0009 each*
|
|
97.06 (D)
|
60% plus
£0·40 per racquet,
frame or
bend
|
60% plus
£0·40 per racquet,
frame or
bend
|
60% plus
£0·40 per racquet,
frame or
bend
|
30% plus
£0·20 per racquet,
frame or
bend
|
24% plus
£0·16 per racquet,
frame or
bend
|
|
97.07 (A)
|
48%
or £0·40
each*
|
48%
or £0·40 each*
|
32%
or £0·2667 each*
|
16%
or £0·1333 each*
|
12·8%
or £0·1067 each*
|
|
97.07 (B)
|
48%
or £0·20
each*
|
48%
or £0·20 each*
|
32%
or £0·1334 each*
|
16%
or £0·0667 each*
|
12·8%
£0·0533
each*
|
|
98.01 (A)
|
60%
or £0·06
per gross*
|
60% or
£0·06
per gross*
|
60% or
£0·06
per gross*
|
30% or
£0·03
per gross*
|
24% or
£0·024
per gross*
|
|
98.01 (B)
|
60% or
£0·06
per gross*
|
40% or
£0·04
per gross*
|
40% or
£0·04
per gross*
|
20% or
£0·02
per gross*
|
16% or
£0·016
per gross*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland
rate
|
|
98.02 (A)
|
48%
or £0·005
per inch
or part of
an inch of
the length*
|
48%
or £0·005
per inch
or part of
an inch of
the length*
|
32%
or £0·0034
per inch
or part of
an inch of
the length*
|
16%
or £0·0017
per inch
or part of
an inch of
the length*
|
12·8%
or £0·0013
per inch
or part of
an inch of
the length*
|
|
98.02 (B) (1)
|
48%
or £0·005
per inch
or part of
an inch of
the length*
|
48%
or £0·005
per inch
or part of
an inch of
the length*
|
32%
or £0·0034
per inch
or part of
an inch of
the length*
|
16%
or £0·0017
per inch
or part of
an inch of
the length*
|
12·8%
or £0·0013
per inch
or part of
an inch of
the length*
|
|
98.02 (B) (2)
|
48%
or £0·0025
per inch
or part of
an inch of
the length*
|
48%
or £0·0025
per inch
or part of
an inch of
the length*
|
32%
or £0·0017
per inch
or part of
an inch of
the length*
|
16%
or £0·0008
per inch
or part of
an inch of
the length*
|
12·8% or
£0·0007
per inch
or part of
an inch of
the length*
|
|
98.03 (A)
|
£0·03 each
|
£0·03 each
|
£0·02 each
|
£0·01 each
|
£0·008 each
|
|
98.03 (B) (1)
|
£0·015 each
|
£0·015 each
|
£0·01 each
|
£0·005 each
|
£0·004 each
|
|
98.03 (B) (2)
|
£0·12
per dozen
|
£0·12
per dozen
|
£0·08
per dozen
|
£0·04
per dozen
|
£0·032
per dozen
|
|
98.03 (B) (3) (a)
|
£0·12
per dozen
|
£0·12
per dozen
|
£0·08
per dozen
|
£0·04
per dozen
|
£0·032
per dozen
|
|
98.03 (C)
|
40% or
£0·24
per gross*
|
26·7% or
£0·16
per gross*
|
26·7% or
£0·16
per gross*
|
13·3% or
£0·08
per gross*
|
10·7% or
£0·064
per gross*
|
|
98.05 (A) (1)
|
40% or
£0·48
per gross*
|
26·7% or
£0·32
per gross*
|
26·7% or
£0·32
per gross*
|
13·3% or
£0·16
per gross*
|
10·7% or
£0·128
per gross*
|
|
98.05 (A) (2)
|
40% or
£0·958
per gross*
|
26·7% or
£0·64
per gross*
|
26·7% or
£0·64
per gross*
|
13·3% or
£0·32
per gross*
|
10·7% or
£0·256
per gross*
|
|
98.05 (C) (1)
|
40% or
£0·24
per gross*
|
26·7% or
£0·16
per gross*
|
26·7% or
£0·16
per gross*
|
13·3% or
£0·08
per gross*
|
10·7% or
£0·064
per gross*
|
|
98.05 (C) (2)
|
40% or
£0·48
per gross*
|
26·7% or
£0·32
per gross*
|
26·7% or
£0·32
per gross*
|
13·3% or
£0·16
per gross*
|
10·7% or
£0·128
per gross*
|
|
98.08 (A) (1)
|
40% or
£0·1333
per 12 yds.
or fraction
of 12 yds. of the length of the ribbon*
|
40% or
£0·1333
per 12 yds.
or fraction
of 12 yds. of the length of the ribbon*
|
40% or
£0·1333
per 12 yds.
or fraction
of 12 yds. of
the length of
the ribbon*
|
20% or
£0·0667
per 12 yds.
or fraction
of 12 yds. of the length of the ribbon*
|
16% or
£0·0533
per 12 yds.
or fraction
of 12 yds. of
the length of
the ribbon*
|
|
| | |
Tariff
Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential
rate
|
United Kingdom
rate
|
Northern
Ireland rate
|
|
98 08 (A) (2)
|
40% or
£0·2667
per 3 yds.
or fraction
of 3 yds. of the length of the ribbon*
|
40% or
£0·2667
per 3 yds.
or fraction
of 3 yds. of
the length of the ribbon*
|
40% or
£0·2667
per 3 yds.
or fraction
of 3 yds. of
the length of
the ribbon*
|
20% or
£0·1333
per 3 yds.
or fraction
of 3 yds. of
the length of the ribbon*
|
16% or
£0·1067
per 3 yds.
or fraction
of 3 yds. of
the length of
the ribbon*
|
|
98.10 (A)
|
48% or
£0·04
each*
|
48% or
£0·04
each*
|
32% or
£0·0267
each*
|
16% or
£0·0133
each*
|
12·8% or
£0·0107
each*
|
|
| |
GIVEN under the Official Seal of the Government, this 1st day of
|
| |
December, 1970.
|
| |
SEÁN Ó LOINSIGH,
|
| |
Taoiseach.
|
| |
EXPLANATORY NOTE.
|
| |
The effects of the Order are to convert £ s. d. rates in the Customs and Excise Tariff to decimal form, and to make a number of changes, of a minor nature, in the Tariff.
|
| |
The Order comes into operation on 15th February, 1971.
|
