| |
S.I. No. 158 of 1973.
|
| |
IMPOSITION OF DUTIES (No. 207) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.
|
| |
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. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.
2. This Order shall come into operation on the 1st day of July, 1973.
3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.
4. The rates of duty mentioned in the Schedule to this Order shall be in addition to and not in substitution for any compensatory amount levied by virtue of Articles 47 and 55 of the Act annexed to the Treaty of Accession of the State to the European Communities, signed at Brussels on the 22nd day of January, 1972.
5. The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (
S.I. No. 220 of 1972
), is hereby amended by—
|
| |
(1) the substitution of "°C/degree Celsius" and "°F/degree Fahrenheit" for "C/Centigrade" and "F/Fahrenheit" respectively in the first and second columns of the Table at paragraph 3 (i),
|
| |
(2) the substitution of "£0·0007" for "£0·001" in paragraphs 18 (5) (a) and 18 (5) (b),
|
| |
(3) the substitution of "4%" for "6%" in paragraph 19 (3),
|
| |
(4) the substitution of "£0·004" for "£0·006" in paragraph 20 (2),
|
| |
(5) the substitution of "£2·654" for "£3·813" in paragraph 21 (2),
|
| |
(6) the substitution of "4%" for "6%" in paragraph 22 (a),
|
| |
(7) the substitution of "£2·384" for "£3·576" in paragraph 23 (2),
|
| |
(8) the substitution, for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in a column headed "Tariff Code No." in the Schedule to this Order, of the rates specified in the columns headed "United Kingdom rate" and "Northern Ireland rate", respectively, in that Schedule opposite the mention in the said column headed "Tariff Code No." of that tariff code number,
|
| |
(9) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 3907-156, 3907-470 and 3907-577 which include one or more than one fluorescent tube of a type classified at tariff code number 8520-353,
|
| |
(10) the substitution of "0·8%" and "0·4%" respectively for "1·2%" and "0·8%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
|
| |
(11) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in tariff code number 7014-587 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,
|
| |
(12) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 8307-316, 8307-340 and 8307-356 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,
|
| |
(13) the substitution of "£0·04", "£0·016" and "£0·112" respectively for "£0·06", "£0·024" and "£0·168" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,
|
| |
(14) the substitution of "£0·08", "£0·04", "£0·016" and "£0·112", respectively, for "£0·12", "£0·06", "£0·032" and "£0·224" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8515-284 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with moveable vanes or cabinet or other like container,
|
| |
(15) the substitution of "additional Note (Ireland)" for "additional Note" wherever it occurs in the first column of the Schedule at tariff headings numbers 27.07, 27.10, 29.01, 38.07, 38.08, 38.09, 38.18 and 38.19,
|
| |
(16) the insertion in the Schedule at tariff heading number 34·05 before "Polishing preparations for furniture, woodwork and floors:" of the following:—
|
| | |
"Polishing preparations for footwear
|
3405-604
|
kg
|
(a)
|
26·7%
|
26·7%
|
26·7%
|
5·3%
|
2·7%",
|
|
| |
(17) the substitution of "additional Note (Ireland)" for "Note" in the first column of the Schedule at tariff code numbers 2709-013, 2709-021 and 3608-615,
|
| |
(18) the substitution of "kg" for "lb.", "kg" for "cental", "kg" for "cwt." and "tonne" for "ton", wherever they occur, in the third column of the Schedule at tariff heading numbers 50.01 to 50.08, 51.01 to 51.03, 53.01 to 53.10, 54.01 to 54.04, 55.01 to 55.06, 56.01 to 56.06, 57.01 to 57.08, 59.04 to 59.06, 59.13 to 59.15, 59.17, 60.02 to 60.05, 61.01 to 61.11, 62.01, 62.03 to 62.05, 73.01 to 73.09, 73.12, 73.13, 73.15 to 73.25, 73.29 to 73.34, 73.36 to 73.38, 73.40, 98.01, 98.03 to 98.07 and 98.09 to 98.16.
|
| |
(19) the substitution of "Blouse shirts and blouses" for "Shirts and blouses" in the first column of the Schedule at tariff sub-heading 61.02B,
|
| |
(20) the substitution of "Footwear, other" for the matter in the first column of the Schedule at tariff code number 6402-579,
|
| |
(21) the substitution for the matter contained in the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—
|
| | |
"I Other:
|
|
|
|
|
|
|
|
|
|
Women's, girls' or infants':
|
|
|
|
|
|
|
|
|
|
Directly knitted or of
|
|
|
|
|
|
|
|
|
|
felt .. .. ..
|
6505-215
|
kg & No.
|
(a)
|
60%
|
60%
|
40%
|
8%
|
4%
|
|
Other .. .. ..
|
6505-217
|
kg & No.
|
(a)
|
60%
|
60%
|
40%
|
8%
|
4%
|
|
|
|
|
|
or
|
or
|
or
|
or
|
or
|
|
|
|
|
|
£0·60
|
£0·60
|
£0·40
|
£0·08
|
£0·04
|
|
|
|
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
|
Other .. .. ..
|
6505-221
|
kg & No.
|
(a)
|
20%
|
20%
|
20%
|
4%
|
2%",
|
|
| |
(22) the insertion of "(a)" in the fourth column of the Schedule at tariff code number 8215-000,
|
| |
(23) the substitution of "Interpretative Rule 2 (a)" for "General Rule A 2 (a)" in Additional Note 3 to Section XVI of the Schedule,
|
| |
(24) the substitution of "kg" for "kg & No." in the third column of the Schedule at tariff code number 8425-434,
|
| |
(25) the substitution of "kg" for "kg & yd." in the third column of the Schedule at tariff code numbers 8523-624, 8523-664 and 8523-689,
|
| |
(26) the insertion after Note 3 in Chapter 92 of the Schedule of the following:—
|
| |
"Additional Note (Ireland)
|
| |
For the purposes of this Chapter, the expression 'suitable for motor vehicles' means suitable for motor vehicles falling within Chapter 87 other than those falling within heading No. 87·07 or 87·11 or Tariff Code Nos. 8701-213 to 8701-285 inclusive, 8702-564, 8702-616, 8702-628, 8702-644 or 8703-142",
|
| |
(27) the substitution of "generalised system" for "general scheme" wherever it occurs in the Annex to the Schedule,
|
| |
(28) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in Annex to the Schedule at tariff code number 3403-545 of "3405-604 \ 17·8%", and
|
| |
(29) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—
|
| | |
"6505-215
|
40%
|
|
6505-217
|
40% or
|
|
|
£0·40 each*
|
|
6505-221
|
13·3%",
|
6. (1) This paragraph applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within tariff heading number 24.02 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (
S.I. No. 220 of 1972
).
|
| |
(2) In lieu of the duty of customs chargeable immediately before the commencement of this Order on tobacco to which this paragraph applies, there shall be charged, levied and paid on such tobacco a duty of customs at the several rates specified in the Schedule to this paragraph.
|
| |
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this paragraph—
|
| |
(i) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though "manufactured tobacco" in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this paragraph applies,
|
| |
(ii) as though manufactured tobacco to which this paragraph applies, together with the descriptions of such manufactured tobacco in the Schedule to this paragraph, were mentioned separately in the said first column and the appropriate preferential rates specified in that Schedule were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and
|
| |
(iii) as if the sentence beginning "Goods shall not be deemed" in subsection (1) were deleted.
|
| |
(4) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
|
| |
(5) (a) In the Schedule to this paragraph "other pipe tobacco" means manufactured tobacco (other than hard pressed tobacco) of kinds normally intended to be used in pipes.
|
| |
(b) In this subparagraph and the Schedule to this paragraph "hard pressed tobacco" has the same meaning as it has in
section 17
of the
Finance Act, 1940
(No. 14 of 1940).
|
| |
SCHEDULE.
|
| | |
|
Full
|
Preferential
|
|
|
£
|
£
|
|
Manufactured :—
|
|
|
|
|
Cigars
|
the lb.
|
5·331
|
5·193
|
|
Cigarettes
|
,,
|
5·231
|
5·097
|
|
Cavendish or negrohead
|
|
|
|
|
manufactured in bond
|
,,
|
5·28
|
5·143
|
|
Other cavendish or negrohead
|
,, ,,
|
5·306
|
5·168
|
|
Snuff containing more than 13% by
|
|
|
|
|
weight of moisture
|
|
5·201
|
5·068
|
|
Other Snuff
|
,, ,,
|
5·306
|
5·168
|
|
Reconstituted or homogenised tobacco containing 10% or more by weight of moisture
|
,, ,,
|
5·043
|
5·043
|
|
Other reconstituted or homogenised tobacco
|
,, ,,
|
5·243
|
5·243
|
|
Other manufactured tobacco:
|
,, ,,
|
|
|
|
Hard pressed tobacco
|
,, ,,
|
4·269
|
4·135
|
|
Other pipe tobacco
|
,, ,,
|
5·039
|
4·905
|
|
Other manufactured tobacco
|
,, ,,
|
5·219
|
5·085
|
|
| |
7. (1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
|
| |
(2) Section 39 of and the Third Schedule to the
Finance Act, 1969
, shall have effect, in respect of wine to which this paragraph applies, as if—
|
| |
(a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table:—
|
| | |
Description of Wine
|
Rate of Duty
|
|
Still Wine:
|
£
|
|
Not exceeding 25° of proof spirit:
|
|
|
Not in bottle .. .. .. .. .. the gallon
|
0·867
|
|
In bottle .. .. .. .. .. .. ,, ,,
|
0·887
|
|
Exceeding 25° but not exceeding 30° of proof spirit:
|
|
|
Not in bottle .. .. .. .. .. ,, ,,
|
0·963
|
|
In bottle .. .. .. .. .. .. ,, ,,
|
1·003
|
|
Exceeding 30° of proof spirit:
|
|
|
Not in bottle .. .. .. .. .. ,, ,,
|
1·378
|
|
In bottle .. .. .. .. .. .. ,, ,,
|
1·418
|
|
Sparkling Wine .. .. .. .. .. ,, ,,
|
2·077
|
|
Wine exceeding 42° of proof spirit:
|
|
|
An additional duty for every degree or fraction of a
|
|
|
degree above 42° of proof spirit .. .. .. ,, ,,
|
0·141
|
|
| |
(3) Paragraph 31 of the Imposition of Duties (No. 200) (Customs and Excise Duties and For m of Tariff) Order, 1972 (
S.I. No. 220 of 1972
), is hereby revoked.
|
| |
8. (1)
Section 4
(3) of the
Finance Act, 1962
(No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2, Article 3 and the Protocol apply, as if, for the rates of £1.020 and £0·758 specified in that section, there were substituted the rates of £0·994 and £0·737, respectively.
|
| |
(2)
Section 36
of the
Finance Act, 1969
, as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 applies, as if—
|
| |
(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075, and
|
| |
(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.
|
| |
(3) In this paragraph—
|
| |
"Article 2" means Article 2 of the Agreement between the European Economic Community and the Kingdom of Nor way signed at Brussels on the 14th day of May, 1973;
|
| |
"Article 3" means Article 3 of the Agreement between the European Economic Community and the Republic of Cyprus signed at Brussels on the 19th day of December, 1972;
|
| |
"the Order of 1970" means the Imposition of Duties (No. 187) (Customs and Excise Duties and For m of Tariff) Order, 1970 (
S.I. No. 268 of 1970
);
|
| |
"the Protocol" means the Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus consequent on the accession of new member States to the European Community, signed at Brussels on the 19th day of December, 1972.
|
| |
9. (1) In lieu of the rates of customs duty chargeable immediately before the commencement of this Order on unmanufactured tobacco, stripped or stemmed, to which Article 9 (2) applies, the following rates shall be chargeable:—
|
| |
Unmanufactured tobacco:
|
| |
if stripped or stemmed:
|
| | |
|
|
£
|
|
containing 10 per cent. or more by weight of moisture
|
the lb.
|
5·043
|
|
containing less than 10 per cent. by weight of moisture
|
,, ,,
|
£5·243
|
|
| |
(2) In this paragraph "Article 9 (2)" means Article 9 (2) of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957.
|
| |
SCHEDULE
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
0201-024
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0201-542
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-036
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0201-558
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-052
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0201-680
|
£0·7363
per kg
|
£0·7363
per kg
|
|
0201-064
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0204-440
|
£0·022
per 100 kg
|
£0·022
per 100 kg
|
|
0201-072
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-370
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-080
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-386
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-088
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-437
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-112
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-455
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
|
0201-120
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-471
|
£0·7363
per kg
|
£0·7363
per kg
|
|
0201-132
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0206-516
|
£0·022
per kg
|
£0·022
per kg
|
|
0201-148
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0301-580
|
£0·0018
per kg
|
£0·0018
per kg
|
|
0201-164
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0301-664
|
£0·0018
per kg
|
£0·0018
per kg
|
|
0201-180
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-370
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0201-220
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-378
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0201-236
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-386
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0201-252
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-413
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0201-268
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-437
|
£0·0015
per kg
|
£0·0015
per kg
|
|
0201-284
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-461
|
£0·0015
per kg
|
£0·0015
per kg
|
|
0201-445
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-517
|
£0·0015
per kg
|
£0·0015
per kg
|
|
0201-453
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-541
|
£0·0015
per kg
|
£0·0015
per kg
|
|
0201-481
|
£0·7363
per 100 kg
|
£0·7363
per 100 kg
|
0302-573
|
£0·0015
per kg
|
£0·0015
per kg
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
0302-622
|
£0·0015
per kg
|
£0·0015
per kg
|
0604-159
|
£0·011
per kg
|
£0·011
per kg
|
|
0406-000
|
£0·022
per kg
|
£0·022
per kg
|
0701-137
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0504-317
|
£2·2046
per kg
|
£2·2046
per kg
|
0701-141
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0601-627
|
£0·011
per kg
|
£0·011
per kg
|
0701-325
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0601-643
|
£0·011
per kg
|
£0·011
per kg
|
0701-341
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0601-651
|
£0·011
per kg
|
£0·011
per kg
|
0701-422
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0601-669
|
£0·011
per kg
|
£0·011
per kg
|
0701-462
|
£0·0036
per kg
|
£0·0036
per kg
|
|
0602-313
|
£0·0055
per kg
|
£0·0055
per kg
|
0701-486
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0602-321
|
£0·0055
per kg
|
£0·0055
per kg
|
0701-533
|
£0·0073
per kg
|
£0·0073
per kg
|
|
0602-337
|
£0·0055
per kg
|
£0·0055
per kg
|
0702-355
|
£0·0073
per kg
|
£0·0073
per kg
|
|
0602-353
|
£0·1968
per 100 kg
|
£0·1968
per 100 kg
|
0703-554
|
£0·0073
per kg
|
£0·0073
per kg
|
|
0602-377
|
£0·0025
per bush
|
£0·0025
per bush
|
0703-562
|
£0·0073
per kg
|
£0·0073
per kg
|
|
0602-418
|
£0·1968
per 100 kg
|
£0·1968
per 100 kg
|
0703-578
|
£0·0073
per kg
|
£0·0073
per kg
|
|
0602-434
|
£0·011
per kg
|
£0·011
per kg
|
0706-129
|
£0·0146
per kg
|
£0·0146
per kg
|
|
0602-442
|
£0·0055
per kg
|
£0·0055
per kg
|
0804-424
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0603-212
|
£0·011
per kg
|
£0·011
per kg
|
0805-518
|
6·7%
|
6·7%
|
|
|
|
|
0805-534
|
6·7%
|
6·7%
|
|
0603-220
|
£0·011
per kg
|
£0·011
per kg
|
0807-338
|
£0·0055
per kg
|
£0·0055
per kg
|
|
0603-229
|
£0·011
per kg
|
£0·011
per kg
|
0807-346
|
£0·0055
per kg
|
£0·0055
per kg
|
|
0604-115
|
£0·011
per kg
|
£0·011
per kg
|
0807-370
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0604-123
|
£0·011
per kg
|
£0·011
per kg
|
0807-378
|
£0·0017
per kg
|
£0·0017
per kg
|
|
0604-131
|
£0·011
per kg
|
£0·011
per kg
|
0808-530
|
£0·0055
per kg
|
£0·0055
per kg
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
0810-637
|
£0·0073
per kg
|
£0·0073
per kg
|
1303-520
|
4%
|
4%
|
|
|
|
|
1303-544
|
4%
|
4%
|
|
0811-544
|
£0·0045
per kg
|
£0·0045
per kg
|
1303-568
|
4%
|
4%
|
|
0811-576
|
£0·0045
per kg
|
£0·0045
per kg
|
1303-584
|
4%
|
4%
|
|
|
|
|
1303-630
|
4%
|
4%
|
|
0812-633
|
1·3%
|
1·3%
|
|
|
|
|
0901-365
|
4%+£0·0035
per kg
|
4%+£0·0035
per kg
|
1502-027
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0901-379
|
4%
|
4%
|
1502-047
|
£1·0581
per 100 kg
|
£1·0581
per 100 kg
|
|
0904-346
|
£0·0088
per kg
|
£0·0088
per kg
|
1502-053
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0904-362
|
£0·0088
per kg
|
£0·0088
per kg
|
1502-061
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0906-135
|
£0·0088
per kg
|
£0·0088
per kg
|
1503-116
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0907-615
|
£0·0088
per kg
|
£0·0088
per kg
|
1503-124
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0908-238
|
£0·0088
per kg
|
£0·0088
per kg
|
1503-149
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0908-254
|
£0·0088
per kg
|
£0·0088
per kg
|
1504-531
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0909-561
|
£0·0088
per kg
|
£0·0088
per kg
|
1504-563
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0909-616
|
£0·0088
per kg
|
£0·0088
per kg
|
1506-014
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
0910-130
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-144
|
5·3%
|
5·3%
|
|
|
|
|
1507-176
|
5·3%
|
5·3%
|
|
0910-138
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-184
|
5·3%
|
5·3%
|
|
0910-170
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-216
|
5·3%
|
5·3%
|
|
|
|
|
1507-224
|
5·3%
|
5·3%
|
|
0910-178
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-232
|
5·3%
|
5·3%
|
|
0910-225
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-240
|
5·3%
|
5·3%
|
|
|
|
|
1507-252
|
5·3%
|
5·3%
|
|
0910-241
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-256
|
5·3%
|
5·3%
|
|
0910-265
|
£0·0088
per kg
|
£0·0088
per kg
|
1507-264
|
5·3%
|
5·3%
|
|
|
|
|
1507-272
|
5·3%
|
5·3%
|
|
1104-421
|
6·7%
|
6·7%
|
1507-280
|
5·3%
|
5·3%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
1507-318
|
5·3%
|
5·3%
|
1512-659
|
5·3%
|
5·3%
|
|
1507-326
|
5·3%
|
5·3%
|
1513-314
|
5·3%
|
5·3%
|
|
1507-342
|
5·3%
|
5·3%
|
1513-322
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
|
1507-358
|
5·3%
|
5·3%
|
1513-339
|
5·3%
|
5·3%
|
|
1507-366
|
5·3%
|
5·3%
|
|
|
|
|
1507-374
|
5·3%
|
5·3%
|
1602-016
|
£4·4092
per 100 kg
|
£4·4092
per 100 kg
|
|
1507-382
|
5·3%
|
5·3%
|
1602-032
|
£0·022
per kg
|
£0·022
per kg
|
|
1507-413
|
5·3%
|
5·3%
|
|
|
|
|
1507-421
|
5·3%
|
5·3%
|
1602-236
|
£4·4092
per 100 kg
|
£4·4092
per 100 kg
|
|
1507-437
|
5·3%
|
5·3%
|
1602-248
|
£0·022
per kg
|
£0·022
per kg
|
|
1507-445
|
5·3%
|
5·3%
|
|
|
|
|
1507-453
|
5·3%
|
5·3%
|
1602-512
|
£4·4092
per 100 kg
|
£4·4092
per 100 kg
|
|
1507-465
|
5·3%
|
5·3%
|
1602-540
|
£4·4092
per 100 kg
|
£4·4092
per 100 kg
|
|
1507-477
|
5·3%
|
5·3%
|
|
|
|
|
1507-485
|
5·3%
|
5·3%
|
1602-552
|
£0·0073
per kg
|
£0·0073
per kg
|
|
1507-514
|
5·3%
|
5·3%
|
1603-114
|
£0·1102
per kg
|
£0·1102
per kg
|
|
1507-522
|
5·3%
|
5·3%
|
|
|
|
|
1507-530
|
5·3%
|
5·3%
|
1603-122
|
£0·1102
per kg
|
£0·1102
per kg
|
|
1507-538
|
5·3%
|
5·3%
|
1603-146
|
£0·1102
per kg
|
£0·1102
per kg
|
|
1507-546
|
5·3%
|
5·3%
|
|
|
|
|
1507-554
|
5·3%
|
5·3%
|
1603-170
|
£0·1102
per kg
|
£0·1102
per kg
|
|
1507-570
|
5·3%
|
5·3%
|
1604-012
|
6%
|
6%
|
|
1507-589
|
5·3%
|
5·3%
|
1604-028
|
6%
|
6%
|
|
1508-649
|
5·3%
|
5·3%
|
1604-044
|
4%
|
4%
|
|
1512-517
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
1605-615
|
6%
|
6%
|
|
|
|
|
1605-631
|
6%
|
6%
|
|
1512-525
|
5·3%
|
5·3%
|
|
|
|
|
|
|
|
1605-655
|
6%
|
6%
|
|
1512-541
|
5·3%
|
5·3%
|
|
|
|
|
1512-565
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
1803-000
|
£0·0352
per kg
|
£0·0352
per kg
|
|
1512-613
|
£0·8818
per 100 kg
|
£0·8818
per 100 kg
|
1805-000
|
£0·0352
per kg
|
£0·0352
per kg
|
|
1512-621
|
5·3%
|
5·3%
|
1901-527
|
£0·0499
per kg
|
£0·0499
per kg
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
1901-539
|
£0·0499
per kg
|
£0·0499
per kg
|
2006-162
|
£0·011
per kg
|
£0·011
per kg
|
|
1903-612
|
7·4%
|
7·4%
|
2006-170
|
£0·0068
per kg
|
£0·0068
per kg
|
|
1903-620
|
7·4%
|
7·4%
|
|
|
|
|
1903-629
|
7·4%
|
7·4%
|
2006-172
|
£0·011
per kg
|
£0·011
per kg
|
|
1904-000
|
0·6%
|
0·6%
|
2006-182
|
£0·0068
per kg
|
£0·0068
per kg
|
|
1905-427
|
0·6%
|
0·6%
|
|
|
|
|
1905-435
|
0·6%
|
0·6%
|
2006-186
|
£0·011
per kg
|
£0·011
per kg
|
|
1905-449
|
5·8%
|
5·8%
|
2006-188
|
£0·0045
per kg
|
£0·0045
per kg
|
|
1906-000
|
2·8%
|
2·8%
|
|
|
|
|
2001-636
|
6·7%
|
6·7%
|
2006-228
|
£0·0068
per kg
|
£0·0068
per kg
|
|
2001-642
|
£0·0073
per kg
|
£0·0073
per kg
|
2006-232
|
£0·011
per kg
|
£0·011
per kg
|
|
2001-654
|
£0·0044
per kg
|
£0·0044
per kg
|
2006-254
|
£0·0137
per kg
|
£0·0137
per kg
|
|
2002-058
|
6·7%
|
6·7%
|
2006-256
|
£0·0068
per kg
|
£0·0068
per kg
|
|
2002-062
|
6·7%
|
6·7%
|
|
|
|
|
2002-066
|
£0·0073
per kg
|
£0·0073
per kg
|
2006-260
|
£0·011
per kg
|
£0·011
per kg
|
|
2005-627
|
£0·0073
per kg
|
£0·0073
per kg
|
2006-264
|
£0·0045
per kg
|
£0·0045
per kg
|
|
2005-651
|
£0·0073
per kg
|
£0·0073
per kg
|
2006-286
|
£0·0137
per kg
|
£0·0137
per kg
|
|
2005-687
|
£0·0073
per kg
|
£0·0073
per kg
|
2006-288
|
£0·0068
per kg
|
£0·0068
per kg
|
|
2006-118
|
6·7%
|
6·7%
|
2006-314
|
£0·011
per kg
|
£0·011
per kg
|
|
2006-122
|
6·7%
|
6·7%
|
2006-318
|
£0·0045
per kg
|
£0·0045
per kg
|
|
2006-128
|
£0·0068
per kg
|
£0·0068
per kg
|
2006-480
|
£0·0068
per kg
|
£0·0068
per kg
|
|
2006-132
|
£0·011
per kg
|
£0·011
per kg
|
2006-488
|
£0·0068
per kg
|
£0·0068
per kg
|
|
2006-144
|
£0·0068
per kg
|
£0·0068
per kg
|
2006-518
|
£0·011
per kg
|
£0·011
per kg
|
|
2006-148
|
£0·011
per kg
|
£0·011
per kg
|
2006-522
|
£0·0138
per kg
|
£0·0138
per kg
|
|
2006-158
|
£0·0068
per kg
|
£0·0068
per kg
|
2006-524
|
£0·011
per kg
|
£0·011
per kg
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
2006-526
|
£0·0045
per kg
|
£0·0045
per kg
|
2007-114
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-536
|
£0·0138
per kg
|
£0·0138
per kg
|
2007-122
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-538
|
£0·0068
per kg
|
£0·0068
per kg
|
2007-126
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-542
|
£0·011
per kg
|
£0·011
per kg
|
2007-131
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-546
|
£0·0045
per kg
|
£0·0045
per kg
|
2007-135
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-560
|
£0·0138
per kg
|
£0·0138
per kg
|
2007-143
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-562
|
£0·0068
per kg
|
£0·0068
per kg
|
2007-155
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-566
|
£0·011
per kg
|
£0·011
per kg
|
2007-167
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-570
|
£0·0045
per kg
|
£0·0045
per kg
|
2007-173
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-586
|
£0·0138
per kg
|
£0·0138
per kg
|
2007-185
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-588
|
£0·0068
per kg
|
£0·0068
per kg
|
2007-213
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-616
|
£0·011
per kg
|
£0·011
per kg
|
2007-225
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2006-620
|
£0·0045
per kg
|
£0·0045
per kg
|
2007-233
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-012
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-241
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-016
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-247
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-025
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-253
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-033
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-257
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-045
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-265
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-053
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-273
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-064
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-277
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2007-081
|
£0·0171
per 1
|
£0·0171
per 1
|
2007-285
|
£0·0171
per 1
|
£0·0171
per 1
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
2007-317
|
£0·0171
per 1
|
£0·0171
per 1
|
2101-027
|
4%
|
4%
|
|
2007-328
|
£0·0171
per 1
|
£0·0171
per 1
|
2101-051
|
4% +£0·0035
per kg
|
4%+£0·0035
per kg
|
|
|
|
|
2101-067
|
4%
|
4%
|
|
2007-336
|
£0·0171
per 1
|
£0·0171
per 1
|
2102-416
|
4%+£0·0035
per kg
|
4% +£0·0035
per kg
|
|
2007-341
|
£0·0171
per 1
|
£0·0171
per 1
|
2102-424
|
4%
|
4%
|
|
2007-345
|
£0·0171
per 1
|
£0·0171
per 1
|
2103-234
|
£0·0264
per kg
|
£0·0264
per kg
|
|
2007-353
|
£0·0171
per 1
|
£0·0171
per 1
|
2104-514
|
£0·0264
per kg
|
£0·0264
per kg
|
|
2007-357
|
£0·0171
per 1
|
£0·0171
per 1
|
2104-522
|
£0·0264
per kg
|
£0·0264
per kg
|
|
2007-373
|
£0·0171
per 1
|
£0·0171
per 1
|
2104-530
|
£0·0035
per kg
|
£0·0035
per kg
|
|
2007-385
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-037
|
£1·3227
per 100 kg
|
£1·3227
per 100 kg
|
|
2007-433
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-045
|
6·4%
|
6·4%
|
|
2007-437
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-053
|
£1·3227 per 100 kg
|
£1·3227 per 100 kg
|
|
2007-451
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-085
|
£1·3227
per 100 kg
|
£1·3227
per 100 kg
|
|
|
|
|
2105-116
|
6·4%
|
6·4%
|
|
2007-455
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-124
|
£1·3227
per 100 kg
|
£1·3227
per 100 kg
|
|
2007-467
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-140
|
£0·0035
per kg
|
£0·0035
per kg
|
|
2007-473
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-148
|
£0·0036
per 1
|
£0·0036
per 1
|
|
2007-502
|
£0·0171
per 1
|
£0·0171
per 1
|
2105-156
|
8%
|
8%
|
|
2007-512
|
£0·0171
per 1
|
£0·0171
per 1
|
2106-617
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
|
2007-527
|
£0·0171
per 1
|
£0·0171
per 1
|
2106-625
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
|
2007-533
|
£0·0171
per 1
|
£0·0171
per 1
|
2106-633
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
|
2007-545
|
£0·0171
per 1
|
£0·0171
per 1
|
2106-641
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
|
2007-551
|
£0·0171
per 1
|
£0·0171
per 1
|
2106-657
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
2106-665
|
£0·5669
per 100 kg
|
£0·5669
per 100 kg
|
2107-182
|
10%
|
10%
|
|
|
|
|
2107-185
|
10%
|
10%
|
|
2106-673
|
5·3%
|
5·3%
|
|
|
|
|
|
|
|
2107-213
|
10%
|
10%
|
|
2107-013
|
5·3%
|
5·3%
|
|
|
|
|
|
|
|
2107-216
|
10%
|
10%
|
|
2107-016
|
5·3%
|
5·3%
|
|
|
|
|
|
|
|
2107-222
|
10%
|
10%
|
|
2107-022
|
5·3%
|
5·3%
|
|
|
|
|
|
|
|
2107-225
|
10%
|
10%
|
|
2107-025
|
8%
|
8%
|
|
|
|
|
|
|
|
2107-232
|
10%
|
10%
|
|
2107-042
|
8%
|
8%
|
|
|
|
|
|
|
|
2107-235
|
10%
|
10%
|
|
2107-045
|
8%
|
8%
|
|
|
|
|
|
|
|
2107-242
|
10%
|
10%
|
|
2107-052
|
0·8%
|
0·8%
|
|
|
|
|
|
|
|
2107-245
|
10%
|
10%
|
|
2107-055
|
0·8%
|
0·8%
|
|
|
|
|
|
|
|
2107-252
|
10%
|
10%
|
|
2107-062
|
0·8%
|
0·8%
|
|
|
|
|
|
|
|
2107-255
|
10%
|
10%
|
|
2107-114
|
6·4%
|
6·4%
|
|
|
|
|
|
|
|
2107-262
|
10%
|
10%
|
|
2107-117
|
£0·7086
per 100 kg
|
£0·7086
per 100 kg
|
|
|
|
|
2107-118
|
5·3%
|
5·3%
|
2107-265
|
10%
|
10%
|
|
2107-121
|
5·3%
|
5·3%
|
2107-272
|
10%
|
10%
|
|
2107-123
|
£0·1102
per kg
|
£0·1102
per kg
|
2107-275
|
10%
|
10%
|
|
2107-126
|
£0·0035
per kg
|
£0·0035
per kg
|
2107-282
|
10%
|
10%
|
|
|
|
|
2107-285
|
10%
|
10%
|
|
2107-127
|
£0·0036
per 1
|
£0·0036
per 1
|
2107-313
|
10%
|
10%
|
|
2107-128
|
8%
|
8%
|
2107-316
|
10%
|
10%
|
|
|
|
|
2107-322
|
10%
|
10%
|
|
2107-132
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-325
|
10%
|
10%
|
|
2107-135
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-332
|
10%
|
10%
|
|
2107-142
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-335
|
10%
|
10%
|
|
2107-145
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-342
|
10%
|
10%
|
|
2107-152
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-345
|
10%
|
10%
|
|
2107-155
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-352
|
10%
|
10%
|
|
2107-162
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-355
|
10%
|
10%
|
|
2107-165
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-362
|
10%
|
10%
|
|
2107-172
|
10%
|
10%
|
|
|
|
|
|
|
|
2107-365
|
10%
|
10%
|
|
2107-175
|
10%
|
10%
|
2107-372
|
10%
|
10%
|
|
|
|
|
2107-375
|
10%
|
10%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
2107-382
|
10%
|
10%
|
2207-584
|
£0·07
per gal.
|
£0·07
per gal.
|
|
2107-385
|
10%
|
10%
|
|
|
|
|
2107-413
|
10%
|
10%
|
2207-689
|
£0·0171
per 1
|
£0·0171
per 1
|
|
2107-416
|
10%
|
10%
|
2210-527
|
£0·0032
per 1
|
£0·0032
per 1
|
|
2107-422
|
10%
|
10%
|
|
|
|
|
2107-425
|
10%
|
10%
|
2210-535
|
£0·0032
per 1
|
£0·0032
per 1
|
|
2107-432
|
10%
|
10%
|
2210-543
|
£0·0032
per 1
|
£0·0032
per 1
|
|
2107-435
|
10%
|
10%
|
|
|
|
|
2107-442
|
10%
|
10%
|
2210-559
|
£0·0032
per 1
|
£0·0032
per 1
|
|
2107-445
|
10%
|
10%
|
2506-512
|
10·7%
|
5·3%
|
|
2107-452
|
10%
|
10%
|
2506-520
|
3·6%
|
1·8%
|
|
2107-455
|
10%
|
10%
|
2507-433
|
3·6%
|
1·8%
|
|
2107-462
|
10%
|
10%
|
2507-457
|
3·6%
|
1·8%
|
|
2107-465
|
10%
|
10%
|
2508-212
|
£0·008
per cwt.
|
£0·004
per cwt.
|
|
2107-472
|
10%
|
10%
|
|
|
|
|
|
|
|
2513-632
|
3·6%
|
1·8%
|
|
2107-475
|
10%
|
10%
|
|
|
|
|
|
|
|
2515-514
|
10·7%
|
5·3%
|
|
2107-482
|
10%
|
10%
|
|
|
|
|
|
|
|
2515-522
|
10·7%
|
5·3%
|
|
2107-489
|
10%
|
10%
|
|
|
|
|
|
|
|
2515-538
|
10·7%
|
5·3%
|
|
2201-227
|
£0·0171
per 1
|
£0·0171
per 1
|
2515-554
|
10·7%
|
5·3%
|
|
2201-235
|
£0·0196
per 100 kg
|
£0·0196
per 100 kg
|
2515-562
|
10·7%
|
5·3%
|
|
|
|
|
2516-412
|
10·7%
|
5·3%
|
|
2202-113
|
8%+£0·0171
per 1
|
8%+£0·0171
per 1
|
2516-428
|
10·7%
|
5·3%
|
|
|
|
|
2516-444
|
10·7%
|
5·3%
|
|
2202-121
|
£0·0171
per 1
|
£0·0171
per 1
|
2516-460
|
10·7%
|
5·3%
|
|
2204-617
|
£0·004
per 1
|
£0·004
per 1
|
2517-067
|
10·7%
|
5·3%
|
|
|
|
|
2517-075
|
3·6%
|
1·8
|
|
2207-246
|
£0·07
per gal.
|
£0·07
per gal.
|
2518-217
|
10·7%
|
5·3%
|
|
2207-321
|
£0·0171
per 1
|
£0·0171
per 1
|
2520-437
|
£0·006
per cwt.
|
£0·003
per cwt.
|
|
2207-418
|
£0·07
per gal.
|
£0·07
per gal.
|
2533-627
|
3·2%
|
1·6%
|
|
|
|
|
2523-635
|
3·2%
|
1·6%
|
|
2207-474
|
£0·0171
per 1
|
£0·0171
per 1
|
2523-643
|
3·2%
|
1·6%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
2523-651
|
3·2%
|
1·6%
|
2905-547
|
8%
|
4%
|
|
2523-669
|
3·2%
|
1·6%
|
2905-571
|
8%
|
4%
|
|
2527-018
|
10·7%
|
5·3%
|
3003-214
|
5·3% or
£0·08
|
2·7% or
£0·04
|
|
2707-666
|
5·3%
|
2·7%
|
|
per 100 containers*
|
|
2710-330
|
5·3%
|
2·7%
|
3003-222
|
£0·004
per lb.
|
£0·002
per lb.
|
|
2710-346
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3003-230
|
8%
|
4%
|
|
2710-362
|
5·3%
|
2·7%
|
|
|
|
|
2710-378
|
5·3%
|
2·7%
|
3003-238
|
£0·0016
per lb.
|
£0·0008
per lb.
|
|
2710-386
|
£0·008
per gal.
|
£0·004
per gal.
|
3003-246
|
£0·0166
per gal.
|
£0·0083
per lb.
|
|
2710-433
|
5·3%
|
2·7%
|
3003-262
|
£0·004
per lb.
|
£0·002
per lb.
|
|
2710-441
|
£0·008
per gal.
|
£0·004
per gal.
|
3003-270
|
8%
|
4%
|
|
27100-473
|
5·3%
|
2·7%
|
3003-278
|
£0·0016
per lb.
|
£0·0008
per lb.
|
|
2710-481
|
4%
|
2%
|
|
|
|
|
2710-515
|
£0·008
per gal.
|
£0·004
per gal.
|
3003-286
|
£0·0166
per gal.
|
£0·0083
per gal.
|
|
2710-531
|
5·3%
|
2·7%
|
3003-320
|
£0·004
per lb.
|
£0·002
per lb.
|
|
2710-547
|
4%
|
2%
|
3003-328
|
8%
|
4%
|
|
2710-555
|
£0·008
per gal.
|
£0·004
per gal.
|
3003-336
|
£0·0016
per lb.
|
£0·0008
per lb.
|
|
2813-357
|
3·6%
|
1·8%
|
3003-344
|
£0·0166
per gal.
|
£0·0083
per gal.
|
|
2840-548
|
5·3%
|
2·7%
|
|
|
|
|
2840-564
|
5·3%
|
2·7%
|
3003-360
|
5·3% or
£0·08
|
2·7% or
£0·04
|
|
2901-322
|
5·3%
|
2·7%
|
|
per 100 containers*
|
|
|
|
|
3003-368
|
5·3%
|
2·7%
|
|
2901-354
|
5·3%
|
2·7%
|
|
|
|
|
2901-418
|
5·3%
|
2·7%
|
3003-376
|
£0·004
per lb.
|
£0·002
per lb.
|
|
2901-450
|
5·3%
|
2·7%
|
3003-384
|
5·3%
|
2·7%
|
|
2901-521
|
5·3%
|
2·7%
|
3003-416
|
8% or
£0·024
per lb.*
|
4% or
£0·012
per lb.*
|
|
2901-663
|
5·3%
|
2·7%
|
|
|
|
|
2902-037
|
£0·08
per gal.
|
£0·04
per gal.
|
3003-424
|
8%
|
4%
|
|
2904-352
|
8%
|
4%
|
3003-432
|
£0·0016
per lb.
|
£0·0008
per lb.
|
|
2904-376
|
8%
|
4%
|
3003-440
|
£0·0166
per gal.
|
£0·0166
per gal.
|
|
2904-470
|
8%
|
4%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3003-456
|
5·3% or
£0·08
|
2·7% or
£0·04
|
3209-240
|
8%
|
4%
|
|
|
per 100 containers*
|
3209-248
|
8%
|
4%
|
|
3003-464
|
£0·004
per lb.
|
£0·002
per lb.
|
3209-264
|
8%
|
4%
|
|
3003-472
|
8%
|
4%
|
|
|
|
|
|
|
|
3209-280
|
8%
|
4%
|
|
3003-472
|
8%
|
4%
|
|
|
|
|
|
|
|
3209-318
|
8%
|
4%
|
|
3003-480
|
£0·0016
per lb.
|
£0·008
per lb.
|
3209-326
|
8%
|
4%
|
|
3003-488
|
£0·0166
per gal.
|
£0·0083
per gal
|
3209-334
|
8%
|
4%
|
|
|
|
|
3209-350
|
8%
|
4%
|
|
3003-522
|
£0·004
per lb.
|
£0·002
per lb.
|
3209-359
|
8%
|
4%
|
|
3003-530
|
8%
|
4%
|
3211-000
|
5·3%
|
2·7%
|
|
3003-538
|
£0·0016
per lb.
|
£0·0008
per lb.
|
3212-613
|
8%
|
4%
|
|
|
|
|
3213-117
|
5·3%
|
2·7%
|
|
3003-546
|
£0·0166
per gal.
|
£0·0083
per gal.
|
3213-125
|
5·3%
|
2·7%
|
|
3003-562
|
5·3% or
£0·08
|
2·7% or
£0·04
|
3213-139
|
5·3%
|
2·7%
|
|
|
per 100 containers*
|
3304-417
|
4% +
£0·0016
|
2% +
£0·0008
|
|
3003-570
|
5·3%
|
2·7%
|
|
per lb.
|
per lb.
|
|
3003-578
|
£0·004
|
£0·002
|
3304-425
|
4% +
|
2% +
|
|
|
per lb.
|
per lb.
|
|
£0·0166
per gal.
|
£0·0083
per gal.
|
|
3003-586
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3304-433
|
4%
|
2%
|
|
3003-617
|
8% or
|
4% or
|
|
|
|
|
|
£0·024
|
£0·012
|
3304-441
|
£0·0016
|
£0·0008
|
|
|
per lb.*
|
per lb.*
|
|
per lb.
|
per lb.
|
|
3003-625
|
8%
|
4%
|
3304-457
|
£0·0166
per gal.
|
£0·0083
per gal.
|
|
3003-633
|
£0·0016
|
£0·0008
|
|
|
|
|
|
per lb.
|
per lb.
|
3305-013
|
4%
|
2%
|
|
3003-641
|
£0·0166
|
£0·0083
|
3305-021
|
16% or
|
8% or
|
|
|
per gal.
|
per gal.
|
|
£0·80
|
£0·40
|
|
|
|
|
|
per gal.*
|
per gal.*
|
|
3004-018
|
5·3% or
|
2·7% or
|
|
|
|
|
|
£0·004
|
£0·002
|
3306-312
|
8%
|
4%
|
|
|
per lb.*
|
per lb.*
|
|
|
|
|
|
|
|
3306-336
|
16% or
|
8% or
|
|
3005-247
|
5·3% or
|
2·7% or
|
|
£0·08
|
£0·04
|
|
|
£0·08
|
£0·04
|
|
per lb.*
|
per lb.*
|
|
|
per 100 containers*
|
|
|
|
|
3208-022
|
8%
|
4%
|
3306-344
|
16% or
|
8% or
|
|
|
|
|
|
£0·80
|
£0·40
|
|
3208-038
|
5·3%
|
2·7%
|
|
per gal.*
|
per gal.*
|
|
3209-216
|
8%
|
4%
|
3306-352
|
16% or
|
8% or
|
|
|
|
|
|
£0·08
|
£0·04
|
|
3209-224
|
8%
|
4%
|
|
per lb.*
|
per lb.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3306-360
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3402-322
3402-330
|
8%
8%
|
4%
4%
|
|
3306-368
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3402-338
3402-349
|
8%
8%
|
4%
4%
|
|
3306-376
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3403-513
3403-521
|
4%
£0·008
per gal.
|
2%
£0·004
per gal.
|
|
3306-384
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3403-545
3405-620
|
4%
5·3%
|
2%
2·7%
|
|
3306-416
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3405-628
3405-652
|
8%
5·3%
|
4%
2·7%
|
|
3306-424
|
8%
|
4%
|
3406-000
|
4%
|
2%
|
|
3306-432
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3501-136
3503-527
|
8%
8%
|
4%
4%
|
|
3306-440
|
16% or
£0·80
per gal*
|
8% or
£0·40
per gal.*
|
3503-535
3503-551
|
8%
8%
|
4%
4%
|
|
3306-442
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3053-569
|
8%
|
4%
|
|
3306-456
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3505-217
3505-413
|
0·4%
0·4%
|
0·2%
0·2%
|
|
3306-464
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3505-421
3505-437
|
0·4%
04%
|
0·2%
0·2%
|
|
3306-480
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3505-445
3505-459
|
0·4%
0·4%
|
0·2%
0·2%
|
|
3306-488
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3506-614
3506-646
|
4%
8%
|
2%
4%
|
|
3306-543
|
16% or
£0·08
per lb.*
|
8% or
£0·04
per lb.*
|
3506-654
|
4%
|
2%
|
|
3306-551
|
16% or
£0·80
per gal.*
|
8% or
£0·40
per gal.*
|
3506-662
|
4% or
£0·0013
per lb.*
|
2% or
£0·0006
per lb.*
|
|
3401-615
|
8%
|
4%
|
3506-670
|
£0·024
per cwt.
|
£0·012
per cwt.
|
|
3401-623
|
8%
|
4%
|
3506-678
|
5·3%
|
2·7%
|
|
3401-639
|
8%
|
4%
|
3606-000
|
£0·583
|
£0·583
|
|
3402-314
|
8%
|
4%
|
|
per 7,200 matches and so in proportion for any less number of matches
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3608-623
|
5·3%
|
2·7%
|
3901-324
|
5·3%
|
2·7%
|
|
3703-512
|
0·8%
|
0·4%
|
3901-340
|
5·3%
|
2·7%
|
|
3703-552
|
0·8%
|
0·4%
|
3901-356
|
5·3%
|
2·7%
|
|
3703-615
|
0·8%
|
0·4%
|
3901-380
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3705-626
|
5·3%
|
2·7%
|
3901-388
|
4%
|
2%
|
|
3705-649
|
5·3%
|
2·7%
|
3901-415
|
6·4%
|
3·2%
|
|
3811-612
|
5·3%
|
2·7%
|
3901-423
|
5·3%
|
2·7%
|
|
3811-620
|
5·3%
|
2·7%
|
3902-220
|
6·4%
|
3·2%
|
|
3811-628
|
5·3%
|
2·7%
|
3902-224
|
5·3%
|
2·7%
|
|
3811-636
|
4% or
£0·004
per doz.*
|
2% or
£0·002
per doz.*
|
3902-228
|
4%
|
2%
|
|
3811-644
|
5·3%
|
2·7%
|
3902-244
|
6·4%
|
3·2%
|
|
3811-652
|
5·3%
|
2·7%
|
3902-248
|
5·3%
|
2·7%
|
|
3811-660
|
5·3%
|
2·7%
|
3902-252
|
4%
|
2%
|
|
3811-669
|
5·3%
|
2·7%
|
3902-256
|
4%
|
2%
|
|
3817-512
|
6·4%
|
3·2%
|
3902-264
|
5·3%
|
2·7%
|
|
3819-030
|
5·3%
|
2·7%
|
3902-268
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3819-348
|
5·3%
|
2·7%
|
3902-272
|
4%
|
2%
|
|
3819-356
|
4% or
£0·0013
per lb.*
|
2% or
£0·0007
per lb.*
|
3902-284
3902-288
|
5·3%
£0·80
per lb.
|
2·7%
£0·40
per lb.
|
|
3901-020
|
6·4%
|
3·2%
|
3902-318
|
6·4%
|
3·2%
|
|
3901-024
|
5·3%
|
2·7%
|
3902-322
|
5·3%
|
2·7%
|
|
3901-028
|
5·3%
|
2·7%
|
3902-326
|
4%
|
2%
|
|
3901-060
|
5·3%
|
2·7%
|
3902-334
|
5·3%
|
2·7%
|
|
3901-122
|
5·3%
|
2·7%
|
|
|
|
|
3901-146
|
5·3%
|
2·7%
|
3902-338
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3901-170
|
5·3%
|
2·7%
|
3902-342
|
64%
|
3·2%
|
|
3901-225
|
4%
|
2%
|
3902-346
|
5·3%
|
2·7%
|
|
3901-233
|
6·4%
|
3·2%
|
3902-350
|
4%
|
2%
|
|
3901-241
|
5·3%
|
2·7%
|
3902-362
|
6·4%
|
3·2%
|
|
3901-265
|
£0·80
per lb.
|
£0·40
per lb.
|
3902-366
|
5·3%
|
2·7%
|
|
|
|
|
3902-370
|
4%
|
2%
|
|
3901-281
|
5·3%
|
2·7%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3902-378
|
5·3%
|
2·7%
|
3902-616
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
|
3902-382
|
£0·80
per lb.
|
£0·40
per lb.
|
3902-620
|
6·4%
|
3·2%
|
|
3902-412
|
5·3%
|
2·7%
|
3902-624
|
5·3%
|
2·7%
|
|
3902-416
|
6·4%
|
3·2%
|
3902-628
|
4%
|
2%
|
|
3902-420
|
5·3%
|
2·7%
|
3902-636
|
5·3%
|
2·7%
|
|
3902-432
|
5·3%
|
2·7%
|
3902-648
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
|
3902-452
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
3902-660
|
5·3%
|
2·7%
|
|
3902-456
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
3902-664
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3902-460
|
6·4%
|
3·2%
|
3902-668
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
|
3902-464
|
5·3%
|
2·7%
|
3902-672
|
6·4%
|
3·2%
|
|
3902-468
|
4%
|
2%
|
|
|
|
|
|
|
|
3902-676
|
5·3%
|
2·7%
|
|
3902-476
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3902-680
|
4%
|
2%
|
|
3902-480
|
£0·80
per lb.
|
£0·40
per lb.
|
3903-014
|
6·4%
|
Nil
|
|
3902-512
|
5·3%
|
2·7%
|
3903-016
|
6·4%
|
3·2%
|
|
3902-516
|
£0·80
per lb.
|
£0·40
per lb.
|
3903-018
|
5·3%
|
2·7%
|
|
|
|
|
3903-026
|
5·3%
|
2·7%
|
|
3902-520
|
£0·0107
per sq.yd.
|
£0·0053
per sq.yd.
|
3903-034
|
6·4%
|
Nil
|
|
3902-524
|
6·4%
|
3·2%
|
3903-036
|
6·4%
|
3·2%
|
|
3902-528
|
5·3%
|
2·7%
|
3903-038
|
5·3%
|
2·7%
|
|
3902-532
|
4%
|
2%
|
3903-042
|
4%
|
2%
|
|
3902-548
|
5·3%
|
2·7%
|
3903-050
|
6·4%
|
Nil
|
|
3902-552
|
£0·80
per lb.
|
£0·40
per lb.
|
3903-052
|
6·4%
|
3·2%
|
|
3902-560
|
£0·0107
per sq.yd.
|
£0·0053
per sq.yd.
|
3903-054
|
£0·80
per lb.
|
£0·40
per lb.
|
|
|
|
|
3903-058
|
5·3%
|
2·7%
|
|
3902-564
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3903-070
|
8%
|
4%
|
|
3902-568
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3903-078
|
8%
|
4%
|
|
3902-572
|
4%
|
2%
|
|
|
|
|
|
|
|
3903-086
|
5·3%
|
2·7%
|
|
3902-588
|
5·3%
|
2·7%
|
3903-115
|
6·4%
|
Nil
|
|
3902-612
|
£0·80
per lb.
|
£0·40
per lb.
|
3903-117
|
6·4%
|
3·2%
|
|
|
|
|
3903-121
|
8%
|
4%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3903-125
|
5·3%
|
2·7%
|
3903-371
|
4%
|
2%
|
|
3903-133
|
4%
|
2%
|
3903-383
|
6·4%
|
Nil
|
|
3903-145
|
8%
|
4%
|
3903-385
|
6·4%
|
3·2%
|
|
3903-161
|
5·3%
|
2·7%
|
3903-387
|
8%
|
4%
|
|
3903-173
|
6·4%
|
Nil
|
3903-417
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3903-175
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3903-421
|
5·3%
|
2·7%
|
|
3903-177
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3903-425
|
4%
|
2%
|
|
3903-181
|
4%
|
2%
|
|
|
|
|
|
|
|
3903-437
|
5·3%
|
2·7%
|
|
3903-222
|
6·4%
|
Nil
|
|
|
|
|
3903-224
|
6·4%
|
3·2%
|
3904-615
|
£8·80
per lb.
|
£0·40
per lb.
|
|
3903-226
|
8%
|
4%
|
3904-623
|
5·3%
|
2·7%
|
|
3903-230
|
5·3%
|
2·7%
|
3904-631
|
4%
|
2%
|
|
3903-238
|
8%
|
4%
|
3905-522
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3903-246
|
4%
|
2%
|
|
|
|
|
|
|
|
3905-530
|
5·3%
|
2·7%
|
|
3903-250
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3905-538
|
4%
|
2%
|
|
3903-258
|
6·4%
|
Nil
|
|
|
|
|
3903-260
|
6·4%
|
3·2%
|
3806-118
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3903-262
|
5·3%
|
2·7%
|
3906-126
|
5·3%
|
2·7%
|
|
3903-266
|
4%
|
2%
|
3906-134
|
4%
|
2%
|
|
3903-278
|
6·4%
|
Nil
|
3906-150
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3903-280
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3906-158
|
5·3%
|
2·7%
|
|
3903-282
|
8%
|
4%
|
|
|
|
|
|
|
|
3906-166
|
4%
|
2%
|
|
3903-286
|
£0·80
per lb.
|
£0·40
per lb.
|
3907-013
|
6·4%
|
3·2%
|
|
3903-315
|
5·3%
|
2·7%
|
3907-017
|
4%
|
2%
|
|
3903-327
|
8%
|
4%
|
3907-025
|
4%
|
2%
|
|
3903-335
|
8%
|
4%
|
3907-037
|
8%
|
4%
|
|
3903-351
|
6·4%
|
Nil
|
3907-045
|
4%
|
2%
|
|
3903-353
|
6·4%
|
3·2%
|
3907-053
|
6·4%
|
3·2%
|
|
3903-355
|
8%
|
4%
|
3907-057
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3903-363
|
£0·80
per lb.
|
£0·40
per lb.
|
3907-061
|
4%
|
2%
|
|
3903-367
|
5·3%
|
2·7%
|
3907-073
|
6·4%
|
3·2%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3907-077
|
5·3%
|
2·7%
|
3907-321
|
4%
|
2%
|
|
3907-081
|
4%
|
2%
|
3907-325
|
8%
|
4%
|
|
3907-112
|
4%
|
2%
|
3907-337
|
£0·0107
per sq. yd.
|
£0·0053
per sq.yd.
|
|
3907-116
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-341
|
5·3%
|
2·7%
|
|
3907-124
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-357
|
5·3%
|
2·7%
|
|
3907-128
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-361
|
5·3%
|
2·7%
|
|
3907-132
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3907-365
|
5·3%
|
2·7%
|
|
3907-136
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-373
|
8%
|
4%
|
|
3907-140
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-377
|
4%
|
2%
|
|
3907-144
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-381
|
5·3%
|
2·7%
|
|
3907-148
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-385
|
5·3%
|
2·7%
|
|
3907-156
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3907-414
|
4%
|
2%
|
|
3907-160
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-418
|
5·3%
|
2·7%
|
|
3907-168
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-422
|
6·4%
|
3·2%
|
|
3907-176
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-426
|
6·4%
|
3·2%
|
|
3907-180
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-434
|
4%
|
2%
|
|
3907-184
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-438
|
5·3%
|
2·7%
|
|
3907-188
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-442
|
4%
|
2%
|
|
3907-215
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3907-446
|
4%
|
2%
|
|
3907-223
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3907-454
|
4·8%
|
2·4%
|
|
3907-227
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-462
|
8%
|
4%
|
|
3907-235
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
3907-470
|
6·4%
|
3·2%
|
|
3907-243
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-474
|
5·3%
|
2·7%
|
|
3907-247
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-478
|
4%
|
2%
|
|
3907-255
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
3907-486
|
4%
|
2%
|
|
3907-263
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-521
|
5·3%
|
2·7%
|
|
3907-267
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-525
|
4%
|
2%
|
|
3907-271
|
8% or
£0·0007
|
4% or
£0·0003
|
3907-533
|
8%
|
4%
|
|
|
the length of 10 beads
or fraction of 10 beads*
|
3907-545
|
£0·80
per lb.
|
£0·40
per lb.
|
|
3907-275
|
8%
|
4%
|
|
|
|
|
|
|
|
3907-553
|
4%
|
2%
|
|
3907-287
|
4%
|
2%
|
|
|
|
|
|
|
|
3907-561
|
5·3%
|
2·7%
|
|
3907-317
|
5·3%
|
2·7%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
3907-565
|
4%
|
2%
|
4011-032
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
3907-577
|
6·4%
|
3·2%
|
|
|
3907-585
|
4%
|
2%
|
4011-034
|
16%
|
|
3907-618
|
5·3%
|
2·7%
|
4011-050
|
8%
|
4%
|
|
3907-622
|
4%
|
2%
|
4011-058
|
22%
|
22%
|
|
3907-626
|
5·3%
|
2·7%
|
4011-066
|
22%
|
22%
|
|
3907-628
|
5·3%
|
2·7%
|
4011-074
|
22%
|
22%
|
|
3907-630
|
6·4%
|
3·2%
|
4011-080
|
22%
|
22%
|
|
3907-632
|
4%
|
2%
|
4011-086
|
22%
|
22%
|
|
3907-634
|
8%
|
4%
|
4011-120
|
9%
|
9%
|
|
3907-638
|
6·4%
|
3·2%
|
4011-136
|
8%
|
4%
|
|
3907-642
|
8%
|
4%
|
4011-144
|
8%
|
4%
|
|
3907-646
|
4%
|
2%
|
4011-152
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
3907-650
|
6·4%
|
3·2%
|
|
|
3907-654
|
8% or
£0·0007
|
4% or
£0·0003
|
4011-160
|
22% or
£0·125
each*
|
|
|
The length of 10 beads
or fraction of 10 beads*
|
|
|
|
|
3907-658
|
8%
|
4%
|
4011-168
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
3907-662
|
£0·0107
per sq. yd.
|
£0·0053
per sq. yd.
|
4011-176
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
3907-666
|
5·3%
|
2·7%
|
|
|
3907-670
|
4%
|
2%
|
4011-184
|
22% or
£0·125
each*
|
|
3907-672
|
5·3%
|
2·7%
|
|
|
3907-674
|
5·3%
|
2·7%
|
4011-217
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
4006-415
|
5·3%
|
2·7%
|
|
|
4007-527
|
12·8%
|
6·4%
|
4011-223
|
22% or
£0·125
each*
|
|
4008-117
|
5·3%
|
2·7%
|
|
|
4008-141
|
5·3%
|
2·7%
|
4011-227
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
4011-012
|
22% or
£0·125 each*
|
22% or
£0·125 each*
|
|
|
4011-020
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4011-231
|
22% or
£0·125
each*
|
|
4011-028
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4011-245
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4011-253
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4102-322
4102-330
|
2·4%
2·4%
|
2·4%
2·4%
|
|
4011-265
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4102-338
4102-346
|
2·4%
2·4%
|
2·4%
2·4%
|
|
4011-273
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4102-354
4102-362
|
2·4%
2·4%
|
2·4%
2·4%
|
|
4011-281
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4102-370
4102-378
|
2·4%
2·4%
|
2·4%
2·4%
|
|
4011-287
|
22% or
£0·125
each*
|
22% or
£0·125
each*
|
4102-386
4102-417
|
2·4%
2·4%
|
2·4%
2·4%
|
|
4012-517
|
£0·004 each
|
£0·002 each
|
4102-425
|
2·4%
|
2·4%
|
|
4013-612
|
8%
|
4%
|
4102-433
|
2·4%
|
2·4%
|
|
4013-628
|
1·6%
|
0·8%
|
4102-441
|
2·4%
|
2·4%
|
|
4013-636
|
8%
|
4%
|
4102-457
|
2·4%
|
2·4%
|
|
4013-660
4013-668
|
1·6%
0·8%
|
8%
4%
|
4102-461
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4014-313
4014-361
|
1·6%
1·6%
|
0·8%
0·8%
|
4102-465
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4014-377
|
£0·008
per doz.
|
£0·004
per doz.
|
4102-473
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-215
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4102-477
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-223
|
2·4%
|
2·4%
|
|
|
|
|
4102-231
|
2·4%
|
2·4%
|
4102-481
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-247
|
2·4%
|
2·4%
|
|
|
|
|
4102-255
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4102-485
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-263
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4102-513
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-271
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4102-521
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-287
|
2·4%
|
2·4%
|
4102-537
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-314
|
2·4%
|
2·4%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4102-545
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4103-439
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
|
4102-553
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4110-000
4201-115
|
5·3%
6·4%
|
5·3%
3·2%
|
|
4102-561
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-326
4202-334
|
6·4%
6·4%
|
3·2%
3·2%
|
|
4102-577
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-350
4202-358
|
3·6%
8%
|
1·8%
4%
|
|
4102-585
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-366
4202-382
|
6·4%
6·4%
|
3·2%
3·2%
|
|
4102-613
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-414
4202-430
|
6·4%
6·4%
|
3·2%
3·2%
|
|
4102-621
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-438
4202-446
|
6·4%
6·4%
|
3·2%
3·2%
|
|
4102-637
|
2·4%
|
2·4%
|
4202-462
|
6·4%
|
3·2%
|
|
4102-649
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-470
4202-478
|
3·6%
8%
|
1·8%
4%
|
|
4102-327
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4202-486
4202-525
|
6·4%
3·6%
|
3·2%
1·8%
|
|
4103-335
|
2·4%
|
2·4%
|
4202-533
|
8%
|
4%
|
|
4103-343
|
2·4%
|
2·4%
|
4202-549
|
6·4%
|
3·2%
|
|
4103-351
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4203-527
4203-535
|
1·6%
8%
|
0·8%
4%
|
|
4103-367
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4203-543
4203-547
|
8%
1·6%
|
4%
0·8%
|
|
4103-375
|
2·4%
|
2·4%
|
4203-555
|
8%
|
4%
|
|
4103-383
|
2·4%
|
2·4%
|
4203-567
|
8%
|
4%
|
|
4103-415
|
2·4%
|
2·4%
|
4203-575
|
6·4%
|
3·2%
|
|
4103-423
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4203-612
4203-629
|
1·6%
8%
|
0·8%
4%
|
|
4103-431
|
8% or
£0·004
per lb.*
|
8% or
£0·004
per lb.*
|
4204-616
4205-413
|
3·2%
5·3%
|
1·6%
2·7%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4205-421
|
5·3%
|
2·7%
|
4420-329
|
6·7%
|
3·3%
|
|
4205-437
|
8%
|
4%
|
4421-635
|
5·3%
|
2·7%
|
|
4205-445
|
8%
|
4%
|
4421-651
|
4%
|
2%
|
|
4205-453
|
6·4%
|
3·2%
|
4421-669
|
5·3%
|
2·7%
|
|
4205-461
|
6·4%
|
3·2%
|
4422-012
|
5·3%
|
2·7%
|
|
4205-477
|
16% or
£0·016
per gross*
|
8% or
£0·008
per gross*
|
4422-028
4423-214
|
5·3%
9·6%
|
2·7%
7·1%
|
|
4302-325
|
4%
|
2%
|
4423-222
|
9·6%
|
7·1%
|
|
4302-333
|
8%
|
4%
|
4423-230
|
9·6%
|
7·1%
|
|
4302-365
|
8%
|
4%
|
4423-238
|
9·6%
|
7·1%
|
|
4302-423
|
8%
|
4%
|
4423-246
|
9·6%
|
7·1%
|
|
4303-431
|
4%
|
2%
|
4423-259
|
9·6%
|
7·1%
|
|
4304-521
|
8%
|
4%
|
4424-615
|
5·3%
|
2·7%
|
|
4413-017
|
5·3%
|
2·7%
|
4424-623
|
5·3%
|
2·7%
|
|
4413-033
|
5·3%
|
2·7%
|
4425-518
|
5·3%
|
2·7%
|
|
4413-049
|
5·3%
|
2·7%
|
4425-534
|
5·3%
|
2·7%
|
|
4414-235
|
8%
|
4%
|
4425-550
|
5·3%
|
2·7%
|
|
4414-251
|
8%
|
4%
|
4425-558
|
6·4%
|
3·2%
|
|
4415-516
|
8%
|
4%
|
4427-016
|
6·7%
|
3·3%
|
|
4415-524
|
4%
|
2%
|
4427-024
|
6·7%
|
3·3%
|
|
4415-540
|
8%
|
4%
|
4427-040
|
6·7%
|
3·3%
|
|
4415-556
|
8%
|
4%
|
4427-048
|
6·7%
|
3·3%
|
|
4415-564
|
4%
|
2%
|
4427-064
|
6·7%
|
3·3%
|
|
4415-580
|
8%
|
4%
|
4427-072
|
3·6%
|
1·8%
|
|
4416-614
|
4%
|
2%
|
4427-080
|
5·3%
|
2·7%
|
|
4418-013
|
4%
|
2%
|
4427-088
|
8% or
£0·0007
|
4% or
£0·0003
|
|
|
4%
|
2%
|
|
the length of 10 beads
or fraction of 10 beads*
|
|
4418-037
|
4%
|
2%
|
4427-119
|
6·7%
|
3·3%
|
|
4418-059
|
4%
|
2%
|
4428-521
|
6·4%
|
3·2%
|
|
4419-517
|
5·3%
|
2·7%
|
4428-553
|
8%
|
4%
|
|
4419-533
|
5·3%
|
2·7%
|
4428-561
|
8% or
£0·024
|
4% or
£0·012
|
|
|
|
|
|
per rung, round, step
or tread*
|
|
4420-315
|
8%
|
4%
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4428-577
|
8% or
£0·012
|
4% or
£0·006
|
4801-114
|
5·3%+
0·8%
|
2·7%+
0·4%
|
|
|
per rung, round, step
or tread*
|
4801-122
|
5·3%+
0·8%
|
2·7%+
0·4%
|
|
4428-585
|
8%
|
4%
|
|
|
|
|
|
|
|
4801-130
|
4%
|
2%
|
|
4428-617
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
4801-138
|
4%
|
2%
|
|
4428-625
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
4801-146
|
0·8%
|
0·4%
|
|
4428-633
|
6·4%
|
3·2%
|
|
|
|
|
4428-641
|
5·3%or
£0·064
per gross*
|
2·7% or
£0·032
per gross*
|
4801-154
4801-162
|
£0·004
per sq. yd.
4·5% + 0·8%
|
£0·002
per sq. yd
2·3% + 0·4%
|
|
4428-657
|
5·3%
£0·128
per gross*
|
5·3%
£0·064
per gross*
|
4801-170
4801-178
|
4%
4·5% + 0·8%
|
2%
2·3% + 0·4%
|
|
4428-665
|
4%
|
2%
|
4801-186
|
4%
|
2%
|
|
4601-216
|
6·4%
|
3·2%
|
4801-226
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4601-232
|
6·4%
|
3·2%
|
4801-230
|
0·8%
|
0·4%
|
|
4602-314
|
4%
|
2%
|
4801-234
|
5·3% + 0·8%
|
2·7%+ 0·4%
|
|
4602-338
|
4%
|
2%
|
4801-242
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4602-354
|
4%
|
2%
|
4801-250
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4603-412
|
4%
|
2%
|
4801-258
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4603-420
|
4·8%
|
2·4%
|
4801-274
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4801-020
|
0·8%
|
0·4%
|
4801-282
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4801-028
|
4·5% +
0·8%
|
2·3% +
0·4%
|
4801-312
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
|
|
|
4801-318
|
0·8%
|
0·4%
|
|
4801-036
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-322
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4801-044
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-330
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
|
|
|
4801-338
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4801-052
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-346
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
|
|
|
4801-354
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4801-060
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-362
|
4%
|
2%
|
|
4801-068
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-370
|
4%
|
2%
|
|
|
|
|
4801-378
|
4%
|
2%
|
|
4801-076
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-386
|
4%
|
2%
|
|
4801-084
|
5·3%+
0·8%
|
2·7% +
0·4%
|
4801-427
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
|
|
|
4801-435
|
0·8%
|
0·4%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4801-443
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4805-535
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4801-451
|
0·8%
|
0·4%
|
4805-543
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4801-467
|
4%
|
2%
|
4805-547
|
0·8%
|
0·4%
|
|
4801-479
|
4%
|
2%
|
4805-555
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4802-615
|
4%
|
2%
|
4805-567
|
0·8%
|
0·4%
|
|
4802-623
|
0·8%
|
0·4%
|
4805-575
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4802-639
|
4%
|
2%
|
4805-583
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4803-514
|
0·8%
|
0·4%
|
4805-617
|
0·8%
|
0·4%
|
|
4803-522
|
0·8%
|
0·4%
|
4805-633
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4803-530
|
0·8%
|
0·4%
|
4805-641
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4803-538
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4805-657
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4803-546
|
0·8%
|
0·4%
|
4805-669
|
4%
|
2%
|
|
4803-554
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4806-321
|
1·6%
|
0·8%
|
|
4803-562
|
0·8%
|
0·4%
|
4806-339
|
4%
|
2%
|
|
4803-579
|
4%
|
2%
|
4807-014
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4804-312
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4807-022
|
4%
|
2%
|
|
4804-336
|
4%
|
2%
|
4807-023
|
5·3%
|
2·7%
|
|
4804-344
|
0·8%
|
0·4%
|
4807-024
|
6·4%
|
3·2%
|
|
4804-352
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4807-026
|
1·6%
|
0·8%
|
|
4804-360
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4807-027
|
1·6%
|
0·8%
|
|
4804-368
|
4%
|
2%
|
4807-028
|
4%
|
2%
|
|
4804-384
|
5·3%
|
2·7%
|
4807-030
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
|
4804-416
|
4%
|
2%
|
|
|
|
|
|
|
|
4807-038
|
3·2%
|
1·6%
|
|
4804-424
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
4807-044
|
0·8%
|
0·4%
|
|
4804-432
|
4%
|
2%
|
|
|
|
|
|
|
|
4807-048
|
4·5%+ 0·8%
|
2·3 + 0·4%
|
|
4804-440
|
4%
|
2%
|
|
|
|
|
|
|
|
4807-054
|
4%
|
2%
|
|
4804-456
|
0·8%
|
0·4%
|
|
|
|
|
|
|
|
4807-062
|
4%
|
2%
|
|
4804-464
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
|
|
|
|
|
|
4807-070
|
0·8%
|
0·4%
|
|
4804-472
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
|
|
|
|
|
|
4807-078
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4804-480
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
4807-086
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4804-489
|
4%
|
2%
|
|
|
|
|
|
|
|
4807-112
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4805-527
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
4807-120
|
4%
|
2%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4807-128
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4807-534
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4807-136
|
4%
|
2%
|
4807-542
|
0·8%
|
0·4%
|
|
4807-144
|
0·8%
|
0·4%
|
4807-550
|
5·3% + 0·8%
|
2·7% + 0·4%
|
|
4807-152
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4807-558
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
4807-160
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4807-569
|
4%
|
2%
|
|
4807-168
|
5·3%
|
2·7%
|
4809-614
|
£0·0053
per sq. yd.
|
£0·0027
per sq. yd.
|
|
4807-176
|
1·6%
|
0·8%
|
|
|
|
|
4807-184
|
4%
|
2%
|
4809-622
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
|
4807-216
|
6·4%
|
3·2%
|
4809-638
|
£0·0053
per sq. yd.
|
£0·0027
per sq. yd.
|
|
4807-224
|
1·6%
|
0·8%
|
|
|
|
|
4807-232
|
1·6%
|
0·8%
|
4809-646
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
|
4807-240
|
4%
|
2%
|
4809-662
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
|
4807-256
|
0·8%
|
0·4%
|
|
|
|
|
4807-264
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4809-678
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
|
4807-272
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4810-127
|
0·8%
|
0·4%
|
|
4807-288
|
1·6%
|
0·8%
|
4810-139
|
0·8%
|
0·4%
|
|
4807-318
4807-326
|
4%
3·2%
|
2%
1·6%
|
4811-517
|
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
|
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
|
|
4807-350
|
0·8%
|
0·4%
|
|
|
|
|
4807-358
4807-366
|
5·3% + 0·8%
4·5% + 0·8%
|
2·7% + 0·4%
2·3% + 0·4%
|
4811-521
|
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
|
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
|
|
4807-374
4807-382
|
4%
4·5% + 0·8%
|
2%
2·3% + 0·4%
|
4811-525
|
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
|
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
|
|
4807-414
|
0·8%
|
0·4%
|
|
|
|
|
|
|
|
4811-539
|
6·4%
|
3·2%
|
|
4807-422
|
4·5% + 0·8%
|
2·3% + 0·4%
|
|
|
|
|
4807-430
|
4%
|
2%
|
4812-000
|
£0·016
per sq. yd.
|
£0·008
per sq. yd.
|
|
4807-438
|
8% or
£0·40
per lb.*
|
4% or
£0·20
per lb.*
|
4813-215
|
8% or
£0·004 each†
|
4% or
£0·002 each†
|
|
4807-446
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4813-223
|
8% or £0·40 per lb.†
|
4% or £0·20 per lb.†
|
|
4807-462
|
£0·004
per sq. yd.
|
£0·002
per sq. yd.
|
4813-231
|
4%
|
2%
|
|
|
|
|
4814-317
|
4%
|
2%
|
|
4807-470
|
3·2%
|
1·6%
|
|
|
|
|
|
|
|
4814-325
|
4%
|
2%
|
|
4807-478
|
5·3%
|
2·7%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4814-349
|
4%
|
2%
|
4816-524
|
5·3%
|
5·3%
|
|
4815-018
|
16%
|
8%
|
4816-532
|
4%
|
4%
|
|
4815-034
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4816-540
|
5·3%
|
5·3%
|
|
4815-042
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4816-548
|
4%
|
4%
|
|
4815-046
|
4%
|
2%
|
4816-556
|
4%
|
4%
|
|
4815-050
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4816-564
|
4%
|
4%
|
|
4815-058
|
4%
|
2%
|
4816-572
|
4%
|
4%
|
|
4815-066
|
5·3%
|
2·7%
|
4816-580
|
4%
|
4%
|
|
4815-074
|
4%
|
2%
|
4816-589
|
4%
|
4%
|
|
4815-082
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4817-413
|
4%
|
2%
|
|
4815-113
|
16%
|
8%
|
4818-227
|
4%
|
2%
|
|
4815-121
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4818-235
|
6%
|
3%
|
|
4815-137
|
0·8%
|
0·4%
|
4818-251
|
4%
|
2%
|
|
4815-145
|
5·3% + 0·8%
|
2·3% + 0·4%
|
4818-271
|
6%
|
3%
|
|
4815-153
4815-161
|
4·5% + 0·8%
4%
|
2·7% + 0·4%
2%
|
4818-275
|
4% or
£0·064
per doz.*
|
2% or
£0·032
per doz.*
|
|
4815-177
4815-185
|
4%
5·3%
|
4%
2·7%
|
4818-283
|
4% or
£0·032
per doz.*
|
2% or
£0·016
per doz.*
|
|
4815-217
|
5·3%
|
2·7%
|
4818-316
|
4%
|
2%
|
|
4815-225
|
4%
|
2%
|
4818-332
|
4%
|
2%
|
|
4815-233
|
5·3%
|
2·7%
|
4818-348
|
6%
|
3%
|
|
4815-241
|
5·3%
|
2·7%
|
4818-356
|
8%
|
4%
|
|
4815-257
|
6·4%
|
3·2%
|
4819-000
|
4%
|
2%
|
|
4815-265
|
3·2%
|
1·6%
|
4820-626
|
5·3%
|
2·7%
|
|
4815-273
|
3·2%
|
1·6%
|
4820-649
|
5·3%
|
2·7%
|
|
4815-281
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4821-025
|
6·4%
|
3·2%
|
|
4815-315
|
3·2%
|
1·6%
|
4821-033
|
5·3%
|
2·7%
|
|
4815-347
|
0·8%
|
0·4%
|
4821-041
|
4·8%
|
2·4%
|
|
4815-355
|
5·3% + 0·8%
|
2·7% + 0·4%
|
4821-057
|
6·4%
|
3·2%
|
|
4815-363
|
4·5% + 0·8%
|
2·3% + 0·4%
|
4821-117
|
4%
|
2%
|
|
4815-379
|
4%
|
2%
|
4821-123
|
8%
|
4%
|
|
4816-516
|
4%
|
4%
|
4821-131
|
5·3%
|
2·7%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
4821-147
|
5·3%
|
2·7%
|
4911-522
|
8%
|
4%
|
|
4821-155
|
£0·80
per lb.
|
£0·40
per lb.
|
4911-530
|
1·6%
|
0·8%
|
|
|
|
|
4911-546
|
8%
|
4%
|
|
4821-163
|
8%
|
4%
|
|
|
|
|
|
|
|
4911-554
|
8%
|
4%
|
|
4821-171
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
4911-562
|
4%
|
2%
|
|
4821-187
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
4911-578
|
8%
|
4%
|
|
4821-213
|
7·5%
|
7·5%
|
|
|
|
|
|
|
|
4911-586
|
1·6%
|
0·8%
|
|
4821-221
|
4%
|
4%
|
|
|
|
|
|
|
|
5003-427
|
12%
|
6%
|
|
4821-237
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
5003-435
|
5·3%
|
2·7%
|
|
4821-245
|
4%
|
2%
|
|
|
|
|
|
|
|
5003-451
|
12%
|
6%
|
|
4821-261
|
6·4%
|
3·2%
|
|
|
|
|
|
|
|
5003-467
|
5·3%
|
2·7%
|
|
4901-118
|
4·8%
|
2·4%
|
|
|
|
|
|
|
|
5004-116
|
6%
|
3%
|
|
4901-174
|
8%
|
4%
|
|
|
|
|
|
|
|
5004-124
|
6·4%
|
3·2%
|
|
4901-189
|
1·6%
|
0·8%
|
|
|
|
|
|
|
|
5004-132
|
5·3%
|
2·7%
|
|
4904-117
|
4·8%
|
2·4%
|
|
|
|
|
|
|
|
5004-140
|
5·3%
|
2·7%
|
|
4907-520
|
8%
|
4%
|
|
|
|
|
|
|
|
5005-518
|
6%
|
3%
|
|
4907-528
|
1·6%
|
0·8%
|
|
|
|
|
|
|
|
5005-526
|
6·4%
|
3·2%
|
|
4907-544
|
4%
|
2%
|
|
|
|
|
|
|
|
5005-534
|
5·3%
|
2·7%
|
|
4907-552
|
8%
|
4%
|
|
|
|
|
|
|
|
5005-542
|
5·3%
|
2·7%
|
|
4907-560
|
1·6%
|
0·8%
|
|
|
|
|
|
|
|
5006-013
|
6%
|
3%
|
|
4907-568
|
4%
|
2%
|
|
|
|
|
|
|
|
5006-021
|
6·4%
|
3·2%
|
|
4907-576
|
8%
|
4%
|
|
|
|
|
|
|
|
5006-037
|
5·3%
|
2·7%
|
|
4907-589
|
1·6%
|
0·8%
|
|
|
|
|
|
|
|
5006-045
|
5·3%
|
2·7%
|
|
4909-000
|
4%
|
2%
|
|
|
|
|
|
|
|
5007-314
|
6%
|
3%
|
|
4910-000
|
8%
|
4%
|
|
|
|
|
4911-416
|
1·6%
|
0·8%
|
5007-322
|
6·4%
|
3·2%
|
|
4911-432
|
8%
|
4%
|
5007-330
|
5·3%
|
2·7%
|
|
4911-440
|
8%
|
4%
|
5007-346
|
6%
|
3%
|
|
4911-448
|
4%
|
2%
|
5007-354
|
6·4%
|
3·2%
|
|
4911-456
|
5·3%
|
2·7%
|
|
|
|
|
|
|
|
5007-362
|
5·3%
|
2·7%
|
|
4911-464
|
1·6%
|
0·8%
|
|
|
|
|
4911-480
|
8%
|
4%
|
5009-016
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
4911-488
|
8%
|
4%
|
|
|
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5009-024
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5009-230
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-032
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5009-246
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-040
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5009-254
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-056
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5009-262
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-064
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5009-270
5009-278
|
3·2%
10% or
£0·12
per sq. yd.
|
3·2%
10% or
£0·12
per sq. yd.
|
|
5009-072
5009-080
|
5·3% or
£0·0133
per sq. yd.*
3·2%
|
2·7% or
£0·0067
per sq. yd.*
3·2%
|
5009-286
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5009-118
|
10% or
£0·06
per sq. yd*
|
10% or
£0·06
per sq. yd.*
|
5009-339
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-126
|
10% or
£0·0267
per sq. yd*
|
10% or
£0·0267
per sq. yd*
|
5010-417
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-134
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-425
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5009-142
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-433
|
3·2%
|
3·2%
|
|
5009-158
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-441
|
10% or
£0·12
per sq. yd
|
10% or
£0·12
per sq. yd.*
|
|
5009-166
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-457
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5009-174
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-465
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5009-214
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5010-489
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
|
|
|
5101-226
|
5·3%
|
2·7%
|
|
5009-222
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5101-242
|
5·3%
|
2·7%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5101-258
5101-274
|
5·3%
5·3%
|
2·7%
2·7%
|
5104-054
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5101-316
5101-332
|
5·3%
5·3%
|
2·7%
2·7%
|
5104-058
|
10% or
£0·12
per sq. yd.
|
10% or
£0·12
per sq. yd.
|
|
5101-348
5101-364
|
5·3%
5·3%
|
2·7%
2·7%
|
5104-062
|
10% or
£0·06
per sq. yd.
|
10% or
£0·06
per sq. yd.
|
|
5101-380
5101-412
|
5·3%
5·3%
|
2·7%
2·7%
|
5104-066
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5101-428
5101-444
|
5·3%
5·3%
|
2·7%
2·7%
|
5104-074
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5101-489
5102-512
|
5·3%
6·4%
|
2·7%
3·2%
|
5104-078
|
10% or
£0·12
per sq. yd.
|
10% or
£0·12
per sq. yd.*
|
|
5102-528
5102-544
|
6·4%
6·4%
|
3·2%
3·2%
|
5104-082
|
10% or
£0·06
per sq. yd.
|
10% or
£0·06
per sq. yd.*
|
|
5102-560
5102-576
|
6·4%
6·4%
|
3·2%
3·2%
|
5104-086
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5102-615
|
6·4%
|
3·2%
|
5104-113
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-018
|
10% or
£0·06
per sq. yd.
|
10% or
£0·06
per sq. yd.
|
5104-121
|
10% or
£0·12
per sq. yd.
|
10% or
£0·12
per sq. yd.*
|
|
5104-026
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-125
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5104-030
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-133
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-034
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-141
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-038
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5104-145
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5104-042
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
|
|
|
5104-046
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-153
|
10% or
£0·06
per sq. yd.
|
10% or
£0·06
per sq. yd.*
|
|
5104-050
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-157
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5104-161
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-272
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-173
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-276
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-177
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5104-280
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5104-181
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5104-284
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5104-185
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-288
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-212
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-318
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-220
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5104-322
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5104-224
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5104-326
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5104-232
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.
|
5104-330
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-240
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-338
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-244
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5104-342
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5104-248
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5104-346
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5104-252
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-350
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-256
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-358
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5104-264
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5104-362
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5104-268
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5104-366
|
10% or
£0·06
per sq. yd.
|
10% or
£0·06
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5104-370
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5201-243
5303-630
|
5·3%
5·3%
|
2·7%
2·7%
|
|
5104-374
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5303-638
5303-654
|
12%
12%
|
6%
6%
|
|
5104-382
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5304-513
5304-521
|
12%
5·3%
|
6%
2·7%
|
|
5104-386
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5305-012
5305-060
|
5·3%
5·3%
|
2·7%
2·7%
|
|
5104-418
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5305-076
5305-113
|
5·3%
5·3%
|
2·7%
2·7%
|
|
5104-422
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5306-618
5306-626
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-430
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5306-634
5306-642
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-434
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5306-650
5306-658
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-438
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5306-666
5306-679
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-446
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5307-527
5307-535
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-454
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5307-543
5307-559
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-458
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5308-017
5308-029
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-462
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5309-116
5309-129
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-466
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5310-027
5310-035
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5104-479
5201-227
|
5·3% or
£0·0133
per sq. yd.*
5·3%
|
5·3% or
£0·0133
per sq. yd.*
5·3%
|
5310-049
5311-317
|
5·3%
5·3% or
£0·0133
per sq. yd.*
|
5·3%
5·3% or
£0·0133
per sq. yd.*
|
|
5201-235
|
5·3%
|
2·7%
|
5311-321
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5311-325
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-457
|
5·3% or
£0·0133
per sq. yd.
|
5·3% or
£0·0133
per sq. yd.
|
|
5311-337
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-461
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-341
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-465
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-345
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-473
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-357
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-481
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-361
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-485
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-365
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-514
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-373
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-518
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-381
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-526
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-385
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-530
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-417
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-534
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-421
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-538
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-433
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-542
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-437
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-546
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-441
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-550
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-445
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-554
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5311-558
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-648
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-562
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-652
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-566
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-656
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-570
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-660
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-574
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-664
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-578
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-668
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-582
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5311-672
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-586
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5311-689
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5311-616
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5312-215
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5311-620
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5312-223
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-624
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5312-231
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5311-628
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5312-249
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5311-632
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5313-016
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5311-636
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5313-024
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5311-640
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5313-032
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5311-644
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5313-049
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5401-167
5401-183
|
5·3%
12%
|
2·7%
6%
|
5405-136
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5401-223
5401-231
|
12%
5·3%
|
6%
2·7%
|
5405-144
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5402-312
5402-320
|
12%
5·3%
|
6%
2·7%
|
5405-152
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5402-328
5403-413
|
5·3%
6%
|
2·7%
3%
|
5405-160
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5403-421
5403-437
|
6%
5·3%
|
3%
2·7%
|
5405-168
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5403-453
|
6%
|
3%
|
5405-176
|
3·2%
|
3·2%
|
|
5403-461
5403-485
|
5·3%
6%
|
2·7%
3%
|
5405-184
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5403-514
5403-530
|
5·3%
6%
|
2·7%
3%
|
5405-214
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5403-538
5403-554
|
5·3%
6%
|
2·7%
3%
|
5405-229
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
|
5403-562
|
5·3%
|
2·7%
|
5503-615
|
5·3%
|
5·3%
|
|
5403-578
|
6%
|
3%
|
5503-623
|
12%
|
12%
|
|
5403-586
|
5·3%
|
2·7%
|
5504-313
|
5·3%
|
5·3%
|
|
5403-621
|
6%
|
3%
|
5504-321
|
5·3%
|
5·3%
|
|
5403-637
|
5·3%
|
2·7%
|
5505-014
|
5·3%
|
5·3%
|
|
5403-653
|
6%
|
3%
|
5505-022
|
5·3%
|
5·3%
|
|
5403-661
|
5·3%
|
2·7%
|
5505-030
|
5·3%
|
5·3%
|
|
5404-015
|
6%
|
3%
|
5505-038
|
5·3%
|
5·3%
|
|
5404-023
|
6%
|
3%
|
5505-046
|
5·3%
|
5·3%
|
|
5404-031
|
5·3%
|
2·7%
|
5505-054
|
5·3%
|
5·3%
|
|
5405-112
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5505-062
5505-070
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5405-120
|
5·3% or
£0·0133
per sq. yd.*
|
2·7% or
£0·0067
per sq. yd.*
|
5505-078
5505-086
|
5·3%
5·3%
|
5·3%
5·3%
|
|
5405-128
|
3·2%
|
3·2%
|
5505-127
|
5·3%
|
5·3%
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5505-135
5505-143
|
5·3%
5·3%
|
5·3%
5·3%
|
5508-433
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5505-151
5505-167
|
5·3%
5·3%
|
5·3%
5·3%
|
5508-441
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5505-175
5505-183
|
5·3%
5·3%
|
5·3%
5·3%
|
5508-465
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5505-213
5505-221
|
5·3%
5·3%
|
5·3%
5·3%
|
5508-479
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5505-237
5505-245
|
5·3%
5·3%
|
5·3%
5·3%
|
5509-012
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5505-259
|
5·3%
|
5·3%
|
5509-016
|
5·3%
|
5·3%
|
|
5506-513
5506-529
|
5·3%
5·3%
|
5·3%
5·3%
|
5509-020
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5507-227
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-024
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5507-283
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-028
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5507-315
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-032
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5507-323
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-036
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5507-331
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-040
5509-044
|
5·3%
10% or
£0·12
per sq. yd.*
|
5·3%
10% or
£0·12
per sq. yd.*
|
|
5507-347
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-048
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5507-359
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-052
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5508-413
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-060
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5508-417
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-064
|
5·3%
|
5·3%
|
|
5508-425
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-068
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5509-076
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-184
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-080
|
5·3%
|
5·3%
|
5509-188
|
5·3%
|
5·3%
|
|
5509-084
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
5509-212
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
|
5509-088
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-216
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-112
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-220
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-120
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-228
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-124
|
5·3%
|
5·3%
|
5509-232
|
5·3%
|
5·3%
|
|
5509-128
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
5509-236
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
|
5509-132
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-240
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-136
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-244
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-144
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-252
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-148
|
5·3%
|
5·3%
|
5509-256
|
5·3%
|
5·3%
|
|
5509-152
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
5509-260
|
10% or
£0·012
per sq. yd.*
|
10% or
£0·012
per sq. yd.*
|
|
5509-156
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-264
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-160
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-268
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-168
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-276
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-172
|
5·3%
|
5·3%
|
5509-280
|
5·3%
|
5·3%
|
|
5509-176
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-284
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5509-312
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-420
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-316
|
5·3%
|
5·3%
|
5509-424
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-320
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5509-428
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-324
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-432
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-328
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-436
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-336
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-440
|
5·3%
|
5·3%
|
|
5509-340
|
5·3%
|
5·3%
|
5509-444
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5509-344
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5509-448
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-348
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-452
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-352
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-456
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-360
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-460
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-364
|
5·3%
|
5·3%
|
|
|
|
|
5509-368
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5509-464
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-372
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-468
|
5·3%
|
5·3%
|
|
5509-376
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-472
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5509-384
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-476
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-412
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5509-480
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
|
5509-416
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-484
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
| | |
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Code No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
5509-512
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
5509-580
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-516
|
5·3%
|
5·3%
|
5509-588
|
5·3% or
£0·0133
per sq. yd.*
|
5·3% or
£0·0133
per sq. yd.*
|
|
5509-520
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
5509-612
|
5·3%
|
5·3%
|
|
5509-524
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
5509-616
|
10% or
£0·12
per sq. yd.*
|
10% or
£0·12
per sq. yd.*
|
|
5509-526
|
10% or
£0·0267
per sq. yd.*
|
10% or
£0·0267
per sq. yd.*
|
5509-620
|
10% or
£0·06
per sq. yd.*
|
10% or
£0·06
per sq. yd.*
|
|
5509-528
|
5·3% or
| |
