S.I. No. 174/1974 - Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974.


S.I. No. 174 of 1974.

IMPOSITION OF DUTIES (No. 213) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1974.

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. 213) (Customs Duties and Form of Customs Tariff) Order, 1974.

2. This Order shall come into operation on the 1st day of July, 1974.

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 "£0·0003" for "£0·0007" in paragraphs 18 (5) (a) and 18 (5) (b),

(2) the substitution of "2%" for "4%" in paragraph 19 (3),

(3) the substitution of "£0·002" for "£0·004" in paragraph 20 (2),

(4) the substitution of "£1·496" for "£2·654" in paragraph 21 (2),

(5) the deletion of paragraph 22,

(6) the substitution of "£1·192" for "£2·384" in paragraph 23 (2),

(7) 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,

(8) the substitution of "3·2% or £0·02 each*" for "6·4% or £0·04 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,

(9) the substitution of "3·2% or £0·02 each*" for "6·4% or £0·04 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,

(10) the substitution of "3·2% or £0·02 each*" for "6·4% or £0·04 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,

(11) the substitution of "£0·02", "£0·008" and "£0·056" respectively for "£0·04", "£0·016" and "£0·112" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code numbers 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(12) the substitution of "£0·04", "£0·02", "£0·008" and "£0·056", respectively, for "£0·08", "£0·04", "£0·016" and "£0·112" 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,

(13) the substitution for the matter contained in the Schedule at tariff code numbers 4801-322 and 4801-330 of the following:—

"Sulphite wrapping paper:

Not exceeding 9 lbs. in weight per ream

4801—320

kg

7·2%

7·2%

7·2%

0·4%

Nil

Exceeding 11 lbs. in weight per ream

4801—322

kg

(a)

43·2%

43·2%

23·2%

3·1%

Nil

Other

4801—328

kg

(a)

28·8%

28·8%

20·8%

2·7%

Nil",

(14) the substitution for the matter contained in the Schedule at tariff code number 4818-332 of the following:—

"Writing pads, commercial stationery, blotting pads and the like

4818—334

kg

(a)

30%

22%

18%

2%

Nil

"

(15) the substitution for the matter contained in the Schedule at tariff code number 6506-142 of the following:—

"Other:

Women's, girls' or infants':

Of artificial flowers, foliage or fruit

6506—140

kg & No.

(a)

32·6%

32·6%

23%

3·2%

Nil

Other

6506—144

kg & No.

(a)

39·8%

39·8%

27·8%

4%

Nil

or

or

or

or

3·8% + £0·36 each*

3·8% + £0·36 each*

3·8% + £0·24 each*

£0·04 each*

",

(16) the substitution for the matter contained in the Schedule at tariff code number 6506—174 of the following:—

"Of artificial flowers, foliage or fruit:

Of paper, papier maché or wax

6506—168

kg & No.

(a)

32·6%

32·6%

23%

3·2%

Nil

Of woven textile material

6506—170

kg & No.

(a)

27·8%

27·8%

27·8%

4%

Nil

Other

6506—172

kg & No.

(a)

3·8%

3·8%

3·8%

Nil

Nil",

(17) the insertion before the matter contained in the Schedule at tariff code number 6506-182 of the following:—

"Other:

Of paper, other than of paper yarn

6506—176

kg & No.

(a)

3·8%

3·8%

3·8%

Nil

Nil",

(18) the insertion after the matter contained in the Schedule at tariff code number 9403-123 of the following:—

"Articles similar to those specified at heading No. 83.03 but not specially designed to afford protection against both theft and fire

9403—127

kg

3·4%

3·4%

3·4%

Nil

Nil

6. (1) Section 4 (3) of the Finance Act, 1962 (No. 15 of 1962), as amended by the Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 ( S.I. No. 268 of 1970 ) shall have effect, in respect of spirits used in medical preparations to which Article 2 and the Protocol apply, as if for the rates of £1·020 and £0·758 specified therein there were substituted the rates of £0·994 and £0·737, respectively,

(2) In this paragraph—

"Article 2" means Article 2 of the Agreement between the European Economic Community and the Kingdom of Morocco, signed at Rabat on the 31st day of March, 1969;

"the Protocol" means the Protocol laying down certain provisions relating to the Agreement between the European Economic Community and the Kingdom of Morocco, signed at Brussels on the 2nd day of March, 1973.

7. (1) Subject to the provisions of paragraph 8 of this Order, 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 (No. 21 of 1969), shall have effect, in respect of wine to which this paragraph applies, as if for the several rates specified in Part I of the Third Schedule there were substituted the following rates—

Description of Wine

Rate of Duty

£

Still Wine:

Not exceeding 25° of proof spirit:

Not in bottle

the gallon

0·832

In bottle

" "

0·842

Exceeding 25° but not exceeding 30° of proof spirit:

Not in bottle

" "

0·915

In bottle

" "

0·935

Exceeding 30° of proof spirit:

Not in bottle

" "

1·278

In bottle

" "

1·298

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

8. In respect of wine falling within tariff heading number 22.05, 22.06 or 23.05 of the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972—

(1) Section 39 of the Finance Act, 1969 , shall have effect as if subsection (2) were deleted, and

(2) this Order shall have effect as if paragraph 7 thereof were deleted.

9. Paragraph 6 of the Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973 ( S.I. No. 158 of 1973 ), shall have effect as if for the several rates specified in the schedule to that paragraph there were substituted the following rates—

Full

Preferential

£

£

Manufactured:—

Cigars

the lb.

5·032

4·963

Cigarettes

" "

5·056

4·989

Cavendish or negrohead manufactured in bond

" "

5·103

5·035

Other cavendish or negrohead

" "

5·128

5·060

Snuff containing more than 13% by weight of moisture

" "

5·027

4·960

Other snuff

" "

5·128

5·060

Reconstituted or homogenised tobacco containing 10% or more by weight of moisture

" "

4·935

4·935

Other reconstituted or homogenised tobacco

" "

5·135

5·135

Other manufactured tobacco:

—Hard pressed tobacco

" "

3·975

3·908

—Other pipe tobacco

" "

4·841

4·774

—Other manufactured tobacco

" "

5·044

4·977

10. (1) The rebate of customs duty on hydrocarbon oil provided for by section 21 (2) of the Finance Act, 1935 (No. 28 of 1935), shall be allowed at the rate at which the duty of customs imposed by section 21 (1) of that Act is paid.

(2) This paragraph shall have, and be deemed to have had, effect in respect of hydrocarbon oil on which the aforementioned duty of customs was paid on or after the 1st day of January, 1974.

SCHEDULE

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

0201-024

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-558

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-036

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-680

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-052

£0·3682 per 100 kg

£0·3682 per 100 kg

0204-440

£0·011 per kg

£0·011 per kg

0201-072

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-370

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-088

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-386

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-120

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-437

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-132

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-455

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-148

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-471

£0·3682 per 100 kg

£0·3682 per 100 kg

0201-164

£0·3682 per 100 kg

£0·3682 per 100 kg

0206-516

£0·011 per kg

£0·011 per kg

0201-180

£0·3682 per 100 kg

£0·3682 per 100 kg

0301-580

£0·0009 per kg

£0·0009 per kg

0201-220

£0·3682 per 100 kg

£0·3682 per 100 kg

0301-652

£0·0009 per kg

£0·0009 per kg

0201-236

£0·3682 per 100 kg

£0·3682 per 100 kg

0301-658

£0·0009 per kg

£0·0009 per kg

0201-252

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-370

£0·0009 per kg

£0·0009 per kg

0201-260

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-378

£0·0009 per kg

£0·009 per kg

0201-276

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-386

£0·0009 per kg

£0·0009 per kg

0201-284

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-413

£0·0009 per kg

£0·0009 per kg

0201-445

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-437

£0·0008 per kg

£0·0008 per kg

0201-453

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-461

£0·0008 per kg

£0·0008 per kg

0201-481

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-517

£0·0008 per kg

£0·0008 per kg

0201-542

£0·3682 per 100 kg

£0·3682 per 100 kg

0302-541

£0·0008 per kg

£0·0008 per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

0302-573

£0·0008 per kg

£0·0008 per kg

0604-131

£0·0055 per kg

£0·0055 per kg

0302-622

£0·0008 per kg

£0·0008 per kg

0604-159

£0·0055 per kg

£0·0055 per kg

0406-000

£0·011 per kg

£0·011 per kg

0701-137

£0·0073 per kg

£0·0073 per kg

0504-317

£1·1023 per kg

£1·1023 per kg

0701-141

£0·0073 per kg

£0·0073 per kg

0601-627

£0·0055 per kg

£0·0055 per kg

0701-325

£0·0073 per kg

£0·0073 per kg

0601-643

£0·0055 per kg

£0·0055 per kg

0701-341

£0·0073 per kg

£0·0073 per kg

0601-651

£0·0055 per kg

£0·0055 per kg

0701-422

£0·0073 per kg

£0·0073 per kg

0601-669

£0·0055 per kg

£0·0055 per kg

0701-462

£0·0018 per kg

£0·0018 per kg

0602-313

£0·'0028 per kg

£0·0028 per kg

0701-486

£0·0073 per kg

£0·0073 per kg

0602-321

£0·0028 per kg

£0·0028 per kg

0701-533

£0·0037 per kg

£0·0037 per kg

0602-337

£0·0028 per kg

£0·0028 per kg

0702-355

£0·0037 per kg

£0·0037 per kg

0602-353

£0·0984 per 100 kg

£0·0984 per 100 kg

0703-554

£0·0037 per kg

£0·0037 per kg

0602-377

£0·0012 per bush

£0·0012 per bush

0703-562

£0·0037 per kg

£0·0037 per kg

0602-418

£0·0984 per 100 kg

£0·0984 per 100 kg

0703-578

£0·0037 per kg

£0·0037 per kg

0602-434

£0·0055 per kg

£0·0055 per kg

0706-129

£0·0073 per kg

£0·0073 per kg

0602-442

£0·0028 per kg

£0·0028 per kg

0804-424

£0·0009 per kg

£0·0009 per kg

0603-212

£0·0055 per kg

£0·0055 per kg

0805-518

3·3%

3·3%

0805-534

3·3%

3·3%

0603-220

£0·0055 per kg

£0·0055 per kg

0807-338

£0·0028 per kg

£0·0028 per kg

0603-229

£0·0055 per kg

£0·0055 per kg

0807-346

£0·0028 per kg

£0·0028 per kg

0604-115

£0·0055 per kg

£0·0055 per kg

0807-370

£0·0009 per kg

£0·0009 per kg

0604-123

£0·0055 per kg

£0·0055 per kg

0807-378

£0·0009 per kg

£0·0009 per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

0808-530

£0·0028 per kg

£0·0028 per kg

0910-265

£0·0044 per kg

£0·0044 per kg

0810-637

£0·0037 per kg

£0·0037 per kg

1104-421

3·3%

3·3%

1303-520

2%

2%

0811-544

£0·0023 per kg

£0·0023 per kg

1303-544

2%

2%

0811-576

£0·0023 per kg

£0·0023 per kg

1303-568

2%

2%

1303-584

2%

2%

0812-633

0·7%

0·7%

1303-630

2%

2%

0901-365

2%+ £0·0018 per kg

2%+ £0·0018 per kg

1502-027

£0·4409 per 100 kg

£0·4409 per 100 kg

0901-379

2%

2%

1502-047

£0·4409 per 100 kg

£0·4409 per 100 kg

0904-346

£0·0044 per kg

£0·0044 per kg

1502-053

£0·4409 per 100 kg

£0·4409 per 100 kg

0904-362

£0·0044 per kg

£0·0044 per kg

1502-061

£0·4409 per 100 kg

£0·4409 per 100 kg

0906-135

£0·0044 per kg

£0·0044 per kg

1503-116

£0·4409 per 100 kg

£0·4409 per 100 kg

0907-615

£0·0044 per kg

£0·0044 per kg

1503-124

£0·4409 per 100 kg

£0·4409 per 100 kg

0908-238

£0·0044 per kg

£0·0044 per kg

1503-149

£0·4409 per 100 kg

£0·4409 per 100 kg

0908-254

£0·0044 per kg

£0·0044 per kg

1504-531

£0·4409 per 100 kg

£0·4409 per 100 kg

0909-561

£0·0044 per kg

£0·0044 per kg

1504-563

£0·4409 per 100 kg

£0·4409 per 100 kg

0909-616

£0·0044 per kg

£0·0044 per kg

1506-014

£0·4409 per 100 kg

£0·4409 per 100 kg

0910-128

£0·0044 per kg

£0·0044 per kg

1507-144

2·7%

2·7%

1507-176

2·7%

2·7%

0910-138

£0·0044 per kg

£0·0044 per kg

1507-184

2·7%

2·7%

0910-170

£0·0044 per kg

£0·0044 per kg

1507-216

2·7%

2·7%

1507-224

2·7%

2·7%

0910-178

£0·0044 per kg

£0·0044 per kg

1507-232

2·7%

2·7%

0910-225

£0·0044 per kg

£0·0044 per kg

1507-240

2·7%

2·7%

1507-252

2·7%

2·7%

0910-241

£0·0044 per kg

£0·0044 per kg

1507-256

2·7%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

1507-264

2·7%

2·7%

1512-613

£0·4409

£0·4409

1507-272

2·7%

2·7%

per 100 kg

per 100 kg

1507-280

2·7%

2·7%

1512-621

2·7%

2·7%

1507-318

2·7%

2·7%

1512-659

2·7%

2·7%

1507-326

2·7%

2·7%

1513-314

2·7%

2·7%

1507-342

2·7%

2·7%

1513-322

£0·4409

£0·4409

1507-358

2·7%

2·7%

per 100 kg

per 100 kg

1507-366

2·7%

2·7%

1513-339

2·7%

2·7%

1507-374

2·7%

2·7%

1602-016

£2·2046

£2·2046

per 100 kg

per 100 kg

1507-382

2·7%

2·7%

1602-032

£0·011

£0·011

per kg

per kg

1507-413

2·7%

2·7%

1602-236

£2·2046

£2·2046

1507-421

2·7%

2·7%

per 100 kg

per 100 kg

1507-437

2·7%

2·7%

1602-248

£0·011

£0·011

per kg

per kg

1507-445

2·7%

2·7%

1602-512

£2·2046

£2·2046

1507-453

2·7%

2·7%

per 100 kg

per 100 kg

1507-465

2·7%

2·7%

1602-540

£2·2046

£2·2046

per 100 kg

per 100 kg

1507-477

2·7%

2·7%

1602-552

£0·0037

£0·0037

1507-485

2·7%

2·7%

per kg

per kg

1507-514

2·7%

2·7%

1603-114

£0·0551

£0·0551

per kg

per kg

1507-522

2·7%

2·7%

1603-122

£0·0551

£0·0551

1507-530

2·7%

2·7%

per kg

per kg

1507-538

2·7%

2·7%

1603-146

£0·0551

£0·0551

per kg

per kg

1507-546

2·7%

2·7%

1603-170

£0·0551

£0·0551

1507-554

2·7%

2·7%

per kg

per kg

1507-570

2·7%

2·7%

1604-012

3%

3%

1507-589

2·7%

2·7%

1604-028

3%

3%

1508-649

2·7%

2·7%

1604-044

2%

2%

1512-517

£0·4409

£0·4409

1604-072

£0·0009

£0·0009

per 100 kg

per 100 kg

per kg

per kg

1512-525

2·7%

2·7%

1605-615

3%

3%

1512-541

2·7%

2·7%

1605-631

3%

3%

1512-565

£0·4409

£0·4409

1605-655

3%

3%

per 100 kg

per 100 kg

1803-000

£0·0176

£0·0176

per kg

per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

1805-000

£0·0176

£0·0176

2006-158

£0·0034

£0·0034

per kg

per kg

per kg

per kg

1901-527

£0·0251

£0·0251

2006-162

£0·0055

£0·0055

per kg

per kg

per kg

per kg

1901-539

£0·0251

£0·0251

2006-170

£0·0034

£0·0034

per kg

per kg

per kg

per kg

1903-612

3·7%

3·7%

2006-172

£0·0055

£0·0055

1903-620

3·7%

3·7%

per kg

per kg

1903-629

3·7%

3·7%

2006-182

£0·0034

£0·0034

per kg

per kg

1904-000

0·3%

0·3%

2006-186

£0·0055

£0·0055

1905-427

0·3%

0·3%

per kg

per kg

1905-435

0·3%

0·3%

2006-188

£0·0023

£0·0023

per kg

per kg

1905-449

2·9%

2·9%

2006-228

£0·0034

£0·0034

1906-000

1·4%

1·4%

per kg

per kg

2001-636

3·3%

3·3%

2006-232

£0·0055

£0·0055

per kg

per kg

2001-642

£0·0037

£0·0037

2006-254

£0·0069

£0·0069

per kg

per kg

per kg

per kg

2001-654

£0·0022

£0·0022

2006-256

£0·0034

£0·0034

per kg

per kg

per kg

per kg

2002-058

3·3%

3·3%

2006-260

£0·0055

£0·0055

2002-062

3·3%

3·3%

per kg

per kg

2002-066

£0·0037

£0·0037

2006-264

£0·0023

£0·0023

per kg

per kg

per kg

per kg

2005-627

£0·0037

£0·0037

2006-286

£0·0069

£0·0069

per kg

per kg

per kg

per kg

2005-651

£0·0037

£0·0037

2006-288

£0·0034

£0·0034

per kg

per kg

per kg

per kg

2005-687

£0·0037

£0·0037

2006-314

£0·0055

£0·0055

per kg

per kg

per kg

per kg

2006-118

3·3%

3·3%

2006-318

£0·0023

£0·0023

per kg

per kg

2006-122

3·3%

3·3%

2006-480

£0·0034

£0·0034

2006-128

£0·0034

£0·0034

per kg

per kg

per kg

per kg

2006-488

£0·0034

£0·0034

2006-132

£0·0055

£0·0055

per kg

per kg

per kg

per kg

2006-518

£0·0055

£0·0055

2006-144

£0·0034

£0·0034

per kg

per kg

per kg

per kg

2006-522

£0·0069

£0·0069

2006-148

£0·0055

£0·0055

per kg

per kg

per kg

per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

2006-524

£0·0055

£0·0055

2007-081

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-526

£0·0023

£0·0023

2007-114

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-536

£0·0069

£0·0069

2007-122

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-538

£0·0034

£0·0034

2007-126

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-542

£0·0055

£0·0055

2007-131

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-546

£0·0023

£0·0023

2007-135

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-560

£0·0069

£0·0069

2007-143

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-562

£0·0034

£0·0034

2007-155

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-566

£0·0055

£0·0055

2007-167

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-570

£0·0023

£0·0023

2007-173

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-586

£0·0069

£0·0069

2007-185

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-588

£0·0034

£0·0034

2007-213

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-616

£0·0055

£0·0055

2007-225

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2006-620

£0·0023

£0·0023

2007-233

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2007-012

£0·0167

£0·0167

2007-241

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-016

£0·0167

£0·0167

2007-247

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-025

£0·0167

£0·0167

2007-253

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-033

£0·0167

£0·0167

2007-257

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-045

£0·0167

£0·0167

2007-265

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-053

£0·0167

£0·0167

2007-273

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-064

£0·0167

£0·0167

2007-277

£0·0167

£0·0167

per 1

per 1

per 1

per 1

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

2007-285

£0·0167

£0·0167

2007-551

£0·0167

£0·0167

per 1

per 1

per 1

per 1

2007-317

£0·0167

£0·0167

2101-027

2%

2%

per 1

per 1

2101-051

2% +

2% +

2007-328

£0·0167

£0·0167

£0·0018

£0·0018

per 1

per 1

per kg

per kg

2007-336

£0·0167

£0·0167

2101-067

2%

2%

per 1

per 1

2102-416

2% +

2% +

2007-341

£0·0167

£0·0167

£0·0018

£0·0018

per 1

per 1

per kg

per kg

2007-345

£0·0167

£0·0167

2102-424

2%

2%

per 1

per 1

2103-234

£0·0132

£0·0132

2007-353

£0·0167

£0·0167

per kg

per kg

per 1

per 1

2007-357

£0·0167

£0·0167

2104-514

£0·0132

£0·0132

per 1

per 1

per kg

per kg

2007-373

£0·0167

£0·0167

2104-522

£0·0132

£0·0132

per 1

per 1

per kg

per kg

2007-385

£0·0167

£0·0167

2104-530

£0·0018

£0·0018

per 1

per 1

per kg

per kg

2007-433

£0·0167

£0·0167

2105-037

£0·6614

£0·6614

per 1

per 1

per 100 kg

per 100 kg

2007-437

£0·0167

£0·0167

2105-045

3·2%

3·2%

per 1

per 1

2105-053

£0·6614

£0·6614

per 100 kg

per 100 kg

2007-451

£0·0167

£0·0167

2105-085

£0·6614

£0·6614

per 1

per 1

per 100 kg

per 100 kg

2007-455

£0·0167

£0·0167

per 1

per 1

2105-116

3·2%

3·2%

2007-467

£0·0167

£0·0167

2105-124

£0·6614

£0·6614

per 1

per 1

per 100 kg

per 100 kg

2007-473

£0·0167

£0·0167

2105-140

£0·0018

£0·0018

per 1

per 1

per kg

per kg

2007-502

£0·0167

£0·0167

2105-148

£0·0018

£0·0018

per 1

per 1

per 1

per 1

2007-512

£0·0167

£0·0167

2105-156

4%

4%

per 1

per 1

2106-617

£0·2835

£0·2835

per 100 kg

per 100 kg

2007-527

£0·0167

£0·0167

2106-625

£0·2835

£0·2835

per 1

per 1

per 100 kg

per 100 kg

2007-533

£0·0167

£0·0167

2106-633

£0·2835

£0·2835

per 1

per 1

per 100 kg

per 100 kg

2007-545

£0·0167

£0·0167

per 1

per 1

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

2106-641

£0·2835

£0·2835

2107-165

5%

5%

per 100 kg

per 100 kg

2106-657

£0·2835

£0·2835

2107-172

5%

5%

per 100 kg

per 100 kg

2107-175

5%

5%

2106-665

£0·2835

£0·2835

2107-182

5%

5%

per 100 kg

per 100 kg

2106-673

2·7%

2·7%

2107-185

5%

5%

2107-013

2·7%

2·7%

2107-213

5%

5%

2107-016

2·7%

2·7%

2107-216

5%

5%

2107-022

2·7%

2·7%

2107-222

5%

5%

2107-025

4%

4%

2107-225

5%

5%

2107-042

4%

4%

2107-232

5%

5%

2107-045

4%

4%

2107-235

5%

5%

2107-052

0·4%

0·4%

2107-242

5%

5%

2107-055

0·4%

0·4%

2107-245

5%

5%

2107-062

0·4%

0·4%

2107-252

5%

5%

2107-114

3·2%

3·2%

2107-255

5%

5%

2107-117

£0·3543

£0·3543

2107-262

5%

5%

per 100 kg

per 100 kg

2107-265

5%

5%

2107-118

2·7%

2·7%

2107-272

5%

5%

2107-121

2·7%

2·7%

2107-275

5%

5%

2107-123

£0·0551

£0·0551

2107-282

5%

5%

per kg

per kg

2107-126

£0·0018

£0·0018

2107-285

5%

5%

per kg

per kg

2107-313

5%

5%

2107-127

£0·0018

£0·0018

2107-316

5%

5%

per 1

per 1

2107-128

4%

4%

2107-322

5%

5%

2107-132

5%

5%

2107-325

5%

5%

2107-135

5%

5%

2107-332

5%

5%

2107-142

5%

5%

2107-335

5%

5%

2107-145

5%

5%

2107-342

5%

5%

2107-152

5%

5%

2107-345

5%

5%

2107-155

5%

5%

2107-352

5%

5%

2107-162

5%

5%

2107-355

5%

5%

2107-362

5%

5%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

2107-365

5%

5%

2207-418

£0·06

£0·06

per gal.

per gal.

2107-372

5%

5%

2207-474

£0·0167

£0·0167

2107-375

5%

5%

per 1

per 1

2107-382

5%

5%

2207-584

£0·06

£0·06

per gal.

per gal.

2107-385

5%

5%

2207-689

£0·0167

£0·0167

2107-413

5%

5%

per 1

per 1

2107-416

5%

5%

2210-527

£0·0016

£0·0016

per 1

per 1

2107-422

5%

5%

2210-535

£0·0016

£0·0016

2107-425

5%

5%

per 1

per 1

2107-432

5%

5%

2210-543

£0·0016

£0·0016

per 1

per 1

2107-435

5%

5%

2210-559

£0·0016

£0·0016

2107-442

5%

5%

per 1

per 1

2107-445

5%

5%

2506-512

5·3%

Nil

2107-452

5%

5%

2506-520

1·8%

Nil

2107-455

5%

5%

2507-433

1·8%

Nil

2107-462

5%

5%

2507-457

1·8%

Nil

2107-465

5%

5%

2508-212

£0·0079

Nil

per 100 kg

2107-472

5%

5%

2513-632

1·8%

Nil

2107-475

5%

5%

2515-514

5·3%

Nil

2107-482

5%

5%

2515-522

5·3%

Nil

2107-489

5%

5%

2515-538

5·3%

Nil

2201-227

£0·0167

£0·0167

2515-554

5·3%

Nil

per 1

per 1

2201-235

£0·0098

£0·0098

2515-562

5·3%

Nil

per 100 kg

per 100 kg

2202-113

4% +

4% +

2516-412

5·3%

Nil

£0·0167

£0·0167

2516-428

5·3%

Nil

per 1

per 1

2202-121

£0·0167

£0·0167

2516-444

5·3%

Nil

per 1

per 1

2516-460

5·3%

Nil

2204-617

£0·002

£0·002

2517-067

5·3%

Nil

per 1

per 1

2517-075

1·8%

Nil

2207-246

£0·06

£0·06

per gal.

per gal.

2518-217

5·3%

Nil

2207-321

£0·0167

£0·0167

2520-437

£0·0059

Nil

per 1

per 1

per 100 kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

2523-627

1·6%

Nil

2902-037

£0·04

Nil

per gal.

2523-635

1·6%

Nil

2904-352

4%

Nil

2523-643

1·6%

Nil

2904-376

4%

Nil

2523-651

1·6%

Nil

2904-470

4%

Nil

2523-669

1·6%

Nil

2905-547

4%

Nil

2527-018

5·3%

Nil

2905-571

4%

Nil

2707-666

2·7%

Nil

3003-214

2·7% or

Nil

2710-330

2·7%

Nil

£0·04

per 100

2710-346

2·7%

Nil

containers*

2710-362

2·7%

Nil

3003-222

£0·044

Nil

per kg

2710-378

2·7%

Nil

3003-230

4%

Nil

2710-386

£0·004

Nil

per gal.

3003-238

£0·0017

Nil

per kg

2710-433

2·7%

Nil

3003-246

£0·0018

Nil

2710-441

£0·004

Nil

per 1

per gal.

3003-262

£0·0044

Nil

2710-473

2·7%

Nil

per kg

2710-481

2%

Nil

3003-270

4%

Nil

2710-515

£0·004

Nil

3003-278

£0·0017

Nil

per gal.

per kg

2710-531

2·7%

Nil

3003-286

£0·0018

Nil

per 1

2710-547

2%

Nil

3003-320

£0·0044

Nil

2710-555

£0·004

Nil

per kg

per gal.

3003-328

4%

Nil

2813-357

1·8%

Nil

3003-336

£0·0017

Nil

2840-548

2·7%

Nil

per kg

2840-564

2·7%

Nil

3003-344

£0·0018

Nil

per 1

2901-322

2·7%

Nil

3003-360

2·7% or

Nil

2901-354

2·7%

Nil

£0·04

per 100

2901-418

2·7%

Nil

containers*

2901-450

2·7%

Nil

3003-368

2·7%

Nil

2901-521

2·7%

Nil

3003-376

£0·0044

Nil

per kg

2901-663

2·7%

Nil

3003-384

2·7%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3003-416

4% or

Nil

3004-018

2·7% or

Nil

£0·0264

£0·0044

per kg*

per kg*

3003-424

4%

Nil

3005-247

2·7% or

Nil

£0·04

3003-432

£0·0017

Nil

per 100

per kg

containers*

3003-440

£0·0018

Nil

3208-022

4%

Nil

per 1

3003-456

2·7% or

Nil

3208-038

2·7%

Nil

£0·04

3209-216

4%

Nil

per 100

containers*

3209-224

4%

Nil

3003-464

£0·0044

Nil

3209-240

4%

Nil

per kg

3003-472

4%

Nil

3209-248

4%

Nil

3003-480

£0·0017

Nil

3209-264

4%

Nil

per kg

3209-280

4%

Nil

3003-488

£0·0018

Nil

3209-318

4%

Nil

per 1

3003-522

£0·0044

Nil

3209-326

4%

Nil

per kg

3209-334

4%

Nil

3003-530

4%

Nil

3209-350

4%

Nil

3003-538

£0·0017

Nil

3209-359

4%

Nil

per kg

3003-546

£0·0018

Nil

3211-000

2·7%

Nil

per 1

3212-613

4%

Nil

3003-562

2·7% or

Nil

3213-117

2·7%

Nil

£0·04

per 100

3213-125

2·7%

Nil

containers*

3003-570

2·7%

Nil

3213-139

2·7%

Nil

3304-417

2%+

Nil

3003-578

£0·0044

Nil

£0·0017

per kg

per kg

3003-586

2·7%

Nil

3304-425

2%+

Nil

£0·0018

3003-617

4% or

Nil

per 1

£0·0264

per kg*

3304-433

2%

Nil

3003-625

4%

Nil

3304-441

£0·0017

Nil

per kg

3003-633

£0·0017

Nil

3304-457

£0·0018

Nil

per kg

per 1

3003-641

£0·0018

Nil

per 1

3305-013

2%

Nil

3306-488

8% or

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3305-021

8% or

Nil

£0·0879

£0·0879

per 1*

per 1*

3306-543

8% or

Nil

3306-312

4%

Nil

£0·0881

per kg*

3306-336

8% or

Nil

£0·0881

3306-551

8% or

Nil

per kg*

£0·0879

per 1*

3306-344

8% or

Nil

£0·0879

3401-615

4%

Nil

per 1*

3401-623

4%

Nil

3306-352

8% or

Nil

£0·0881

3401-639

4%

Nil

per kg*

3402-314

4%

Nil

3306-360

8% or

Nil

£0·0879

3402-322

4%

Nil

per 1*

3402-330

4%

Nil

3306-368

8% or

Nil

£0·0881

3402-338

4%

Nil

per kg*

3402-346

4%

Nil

3306-376

8% or

Nil

£0·0879

3402-359

4%

Nil

per 1*

3403-513

2%

Nil

3306-384

8% or

Nil

£0·0881

3403-521

£0·004

Nil

per kg*

per gal.

3306-416

8% or

Nil

3403-545

2%

Nil

£0·0879

per 1*

3405-604

2·7%

Nil

3306-424

4%

Nil

3405-620

2·7%

Nil

3306-432

8% or

Nil

3405-628

4%

Nil

£0·0881

per kg*

3405-652

2·7%

Nil

3306-440

8% or

Nil

3406-000

2%

Nil

£0·0879

per 1*

3501-136

4%

Nil

3306-442

2·7%

Nil

3503-527

4%

Nil

3306-456

8% or

Nil

3503-535

4%

Nil

£0·0881

per kg*

3503-551

4%

Nil

3306-464

8% or

Nil

3503-569

4%

Nil

£0·0879

per 1*

3505-217

0·2%

Nil

3306-480

8% or

Nil

3505-413

0·2%

Nil

£0·0881

per kg*

3505-421

0·2%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3505-437

0·2%

Nil

3819-356

2% or

Nil

£0·0013

3505-445

0·2%

Nil

per kg*

3505-459

0·2%

Nil

3901-020

3·2%

Nil

3506-614

2%

Nil

3901-024

2·7%

Nil

3506-646

4%

Nil

3901-028

2·7%

Nil

3506-654

2%

Nil

3901-060

2·7%

Nil

3506-662

2% or

Nil

3901-122

2·7%

Nil

£0·0013

per kg*

3901-146

2·7%

Nil

3506-670

£0·0236

Nil

3901-170

2·7%

Nil

per 100 kg

3506-678

2·7%

Nil

3901-225

2%

Nil

3606-000

£0·574

£0·574

3901-233

3·2%

Nil

per 7,200 matches and so in proportion for any less number of matches

3901-241

2·7%

Nil

3901-265

£0·8818

Nil

per kg

3608-623

2·7%

Nil

3901-281

2·7%

Nil

3703-512

0·4%

Nil

3901-324

2·7%

Nil

3703-552

0·4%

Nil

3901-340

2·7%

Nil

3703-615

0·4%

Nil

3901-356

2·7%

Nil

3705-626

2·7%

Nil

3901-380

£0·8818

Nil

per kg

3705-649

2·7%

Nil

3901-388

2%

Nil

3811-612

2·7%

Nil

3901-415

3·2%

Nil

3811-620

2·7%

Nil

3901-423

2·7%

Nil

3811-628

2·7%

Nil

3902-220

3·2%

Nil

3811-636

2% or

Nil

£0·002

3902-224

2·7%

Nil

per doz.*

3811-644

2·7%

Nil

3902-228

2%

Nil

3811-652

2·7%

Nil

3902-244

3·2%

Nil

3811-660

2·7%

Nil

3902-248

2·7%

Nil

3811-669

2·7%

Nil

3902-252

2%

Nil

3817-512

3·2%

Nil

3902-256

2%

Nil

3819-030

2·7%

Nil

3902-264

2·7%

Nil

3902-268

£0·8818

Nil

3819-348

2·7%

Nil

per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3902-272

2%

Nil

3902-520

£0·0063

Nil

per m2

3902-284

2·7%

Nil

3902-288

£0·8818

Nil

3902-524

3·2%

Nil

per kg

3902-528

2·7%

Nil

3902-318

3·2%

Nil

3902-532

2%

Nil

3902-322

2·7%

Nil

3902-548

2·7%

Nil

3902-326

2%

Nil

3902-552

£0·8818

Nil

per kg

3902-334

2·7%

Nil

3902-560

£0·0063

Nil

3902-338

£0·8818

Nil

per m2

per kg

3902-564

3·2%

Nil

3902-342

3·2%

Nil

3902-568

2·7%

Nil

3902-346

2·7%

Nil

3902-572

2%

Nil

3902-350

2%

Nil

3902-588

2·7%

Nil

3902-362

3·2%

Nil

3902-612

£0·8818

Nil

3902-366

2·7%

Nil

per kg

3902-370

2%

Nil

3902-616

£0·0063

Nil

3902-378

2·7%

Nil

per m2

3902-382

£0·8818

Nil

3902-620

3·2%

Nil

per kg

3902-624

2·7%

Nil

3902-412

2·7%

Nil

3902-628

2%

Nil

3902-416

3·2%

Nil

3902-636

2·7%

Nil

3902-420

2·7%

Nil

3902-648

£0·0063

Nil

3902-432

2·7%

Nil

per m2

3902-452

£0·0063

Nil

3902-660

2·7%

Nil

per m2

3902-664

£0·8818

Nil

3902-456

£0·0063

Nil

per kg

per m2

3902-668

£0·0063

Nil

3902-460

3·2%

Nil

per m2

3902-464

2·7%

Nil

3902-672

3·2%

Nil

3902-468

2%

Nil

3902-676

2·7%

Nil

3902-476

2·7%

Nil

3902-680

2%

Nil

3902-480

£0·8818

Nil

3903-014

3·2%

Nil

per kg

3903-016

3·2%

Nil

3902-512

2·7%

Nil

3903-018

2·7%

Nil

3902-516

£0·8818

Nil

3903-026

2·7%

Nil

per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3903-034

3·2%

Nil

3903-262

2·7%

Nil

3903-036

3·2%

Nil

3903-266

2%

Nil

3903-038

2·7%

Nil

3903-278

3·2%

Nil

3903-042

2%

Nil

3903-280

3·2%

Nil

3903-050

3·2%

Nil

3903-282

4%

Nil

3903-052

3·2%

Nil

3903-286

£0·8818

Nil

per kg

3903-054

£0·8818

Nil

per kg

3903-315

2·7%

Nil

3903-058

2·7%

Nil

3903-327

4%

Nil

3903-070

4%

Nil

3903-335

4%

Nil

3903-078

4%

Nil

3903-351

3·2%

Nil

3903-086

2·7%

Nil

3903-353

3·2%

Nil

3903-115

3·2%

Nil

3903-355

4%

Nil

3903-117

3·2%

Nil

3903-363

£0·8818

Nil

3903-121

4%

Nil

per kg

3903-125

2·7%

Nil

3903-367

2·7%

Nil

3903-133

2%

Nil

3903-371

2%

Nil

3903-145

4%

Nil

3903-383

3·2%

Nil

3903-161

2·7%

Nil

3903-385

3·2%

Nil

3903-173

3·2%

Nil

3903-387

4%

Nil

3903-417

£0·8818

Nil

3903-175

3·2%

Nil

per kg

3903-177

2·7%

Nil

3903-421

2·7%

Nil

3903-181

2%

Nil

3903-425

2%

Nil

3903-222

3·2%

Nil

3903-437

2·7%

Nil

3903-224

3·2%

Nil

3904-615

£0·8818

Nil

3903-226

4%

Nil

per kg

3903-230

2·7%

Nil

3904-623

2·7%

Nil

3903-238

4%

Nil

3904-631

2%

Nil

3905-522

£0·8818

Nil

3903-246

2%

Nil

per kg

3903-250

2·7%

Nil

3905-530

2·7%

Nil

3903-258

3·2%

Nil

3905-538

2%

Nil

3903-260

3·2%

Nil

3906-118

£0·8818

Nil

per kg

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3906-126

2·7%

Nil

3907-188

2·7%

Nil

3906-134

2%

Nil

3907-215

3·2%

Nil

3906-150

£0·8818

Nil

3907-223

3·2%

Nil

per kg

3907-227

2%

Nil

3906-158

2·7%

Nil

3907-235

2·7%

Nil

3906-166

2%

Nil

3907-243

2%

Nil

3907-013

3·2%

Nil

3907-247

4%

Nil

3907-017

2%

Nil

3907-255

3·2%

Nil

3907-025

2%

Nil

3907-263

4%

Nil

3907-037

4%

Nil

3907-267

2%

Nil

3907-045

2%

Nil

3907-271

4% or £0·0003 the length of 10 beads or fraction of ten beads*

Nil

3907-053

3·2%

Nil

3907-057

£0·8818

Nil

per kg

3907-061

2%

Nil

3907-073

3·2%

Nil

3907-275

4%

Nil

3907-077

2·7%

Nil

3907-287

2%

Nil

3907-081

2%

Nil

3907-317

2·7%

Nil

3907-112

2%

Nil

3907-321

2%

Nil

3907-116

4%

Nil

3907-325

4%

Nil

3907-124

4%

Nil

3907-337

£0·0063

Nil

3907-128

2%

Nil

per m2

3907-132

3·2%

Nil

3907-341

2·7%

Nil

3907-136

4%

Nil

3907-357

2·7%

Nil

3907-140

2%

Nil

3907-361

2·7%

Nil

3907-144

4%

Nil

3907-365

2·7%

Nil

3907-148

2·7%

Nil

3907-373

4%

Nil

3907-156

3·2%

Nil

3907-377

2%

Nil

3907-160

2·7%

Nil

3907-381

2·7%

Nil

3907-168

2%

Nil

3907-385

2·7%

Nil

3907-176

2·7%

Nil

3907-414

2%

Nil

3907-180

2%

Nil

3907-418

2·7%

Nil

3907-184

2·7%

Nil

3907-422

3·2%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

3907-426

3·2%

Nil

3907-654

4% or £0·0003 the length of 10 beads or fraction of 10 beads*

Nil

3907-434

2%

Nil

3907-438

2·7%

Nil

3907-442

2%

Nil

3907-446

2%

Nil

3907-658

4%

Nil

3907-454

2·4%

Nil

3907-662

£0·0063

Nil

3907-462

4%

Nil

per m2

3907-470

3·2%

Nil

3907-666

2·7%

Nil

3907-474

2·7%

Nil

3907-670

2%

Nil

3907-478

2%

Nil

3907-672

2·7%

Nil

3907-486

2%

Nil

3907-674

2·7%

Nil

3907-521

2·7%

Nil

4006-415

2·7%

Nil

3907-525

2%

Nil

4007-527

6·4%

Nil

3907-533

4%

Nil

4008-117

2·7%

Nil

3907-545

£0·8818

Nil

4008-141

2·7%

Nil

per kg

4011-012

18·5% or

18·5% or

3907-553

2%

Nil

£0·062 each*

£0·062 each*

3907-561

2·7%

Nil

4011-020

18·5% or

18·5% or

£0·062 each*

£0·062 each*

3907-565

2%

Nil

4011-028

18·5% or

18·5% or

3907-577

3·2%

Nil

£0·062 each*

£0·062 each*

3907-585

2%

Nil

4011-032

18·5% or

18·5% or

£0·062 each*

£0·062 each*

3907-618

2·7%

Nil

4011-050

4%

Nil

3907-622

2%

Nil

4011-058

18·5%

18·5%

3907-626

2·7%

Nil

4011-066

18·5%

18·5%

3907-628

2·7%

Nil

4011-074

18·5%

18·5%

3907-630

3·2%

Nil

4011-080

18·5%

18·5%

3907-632

2%

Nil

4011-086

18·5%

18·5%

3907-634

4%

Nil

4011-120

4·5%

4·5%

3907-638

3·2%

Nil

4011-136

4%

Nil

3907-642

4%

Nil

4011-144

4%

Nil

3907-646

2%

Nil

4011-152

18·5% or

18·5% or

£0·062 each*

£0·062 each*

3907-650

3·2%

Nil

4011-160

18·5% or

18·5% or

£0·062 each*

£0·062 each*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4011-168

18·5% or

18·5% or

4102-231

1·2%

1·2%

£0·062 each*

£0·062 each*

4102-247

1·2%

1·2%

4011-176

18·5% or

18·5% or

£0·062 each*

£0·062 each*

4102-255

4% or

4% or

£0·0044

£0·0044

4011-184

18·5% or

18·5% or

per kg*

per kg*

£0·062 each*

£0·062 each*

4102-263

4% or

4% or

4011-217

18·5% or

18·5% or

£0·0044

£0·0044

£0·062 each*

£0·062 each*

per kg*

per kg*

4011-223

18·5% or

18·5% or

4102-271

4% or

4% or

£0·062 each*

£0·062 each*

£0·0044

£0·0044

per kg*

per kg*

4011-227

18·5% or

18·5% or

£0·062 each*

£0·062 each*

4102-287

1·2%

1·2%

4011-231

18·5% or

18·5% or

4102-314

1·2%

1·2%

£0·062 each*

£0·062 each*

4102-322

1·2%

1·2%

4011-245

18·5% or

18·5% or

£0·062 each*

£0·062 each*

4102-330

1·2%

1·2%

4011-253

18·5% or

18·5% or

4102-338

1·2%

1·2%

£0·062 each*

£0·062 each*

4102-346

1·2%

1·2%

4011-265

18·5% or

18·5% or

£0·062 each*

£0·062 each*

4102-354

1·2%

1·2%

4011-273

18·5% or

18·5% or

4102-362

1·2%

1·2%

£0·062 each*

£0·062 each*

4102-370

1·2%

1·2%

4011-281

18·5% or

18·5% or

£0·062 each*

£0·062 each*

4102-378

1·2%

1·2%

4011-287

18·5% or

18·5% or

4102-386

1·2%

1·2%

£0·062 each*

£0·062 each*

4102-417

1·2%

1·2%

4012-517

£0·002 each

Nil

4102-425

1·2%

1·2%

4013-612

4%

Nil

4102-433

1·2%

1·2%

4013-628

0·8%

Nil

4102-441

1·2%

1·2%

4013-636

4%

Nil

4102-457

1·2%

1·2%

4013-660

0·8%

Nil

4102-461

4% or

4% or

4013-668

4%

Nil

£0·0044

£0·0044

per kg*

per kg*

4014-313

0·8%

Nil

4102-465

4% or

4% or

4014-361

0·8%

Nil

£0·0044

£0·0044

4014-377

£0·004

Nil

per kg*

per kg*

per doz.

4102-473

4% or

4% or

4102-215

4% or

4% or

£0·0044

£0·0044

£0·0044

£0·0044

per kg*

per kg*

per kg*

per kg*

4102-477

4% or

4% or

£0·0044

£0·0044

4102-223

1·2%

1·2%

per kg*

per kg*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4102-481

4% or

4% or

4103-351

4% or

4% or

£0·0044

£0·0044

£0·0044

£0·0044

per kg*

per kg*

per kg*

per kg*

4102-485

4% or

4% or

4103-367

4% or

4% or

£0·0044

£0·0044

£0·0044

£0·0044

per kg*

per kg*

per kg*

per kg*

4102-513

4% or

4% or

4103-375

1·2%

1·2%

£0·0044

£0·0044

per kg*

per kg*

4103-383

1·2%

1·2%

4102-521

4% or

4% or

4103-415

1·2%

1·2%

£0·0044

£0·0044

per kg*

per kg*

4103-423

4% or

4% or

£0·0044

£0·0044

4102-537

4% or

4% or

per kg*

per kg*

£0·0044

£0·0044

per kg*

per kg*

4103-431

4% or

4% or

£0·0044

£0·0044

4102-545

4% or

4% or

per kg*

per kg*

£0·0044

£0·0044

per kg*

per kg*

4103-439

4% or

4% or

£0·0044

£0·0044

4102-553

4% or

4% or

per kg*

per kg*

£0·0044

£0·0044

per kg*

per kg*

4110-000

2·7%

2·7%

4102-561

4% or

4% or

£0·0044

£0·0044

4201-115

3·2%

Nil

per kg*

per kg*

4202-326

3·2%

Nil

4102-577

4% or

4% or

£0·0044

£0·0044

4202-334

3·2%

Nil

per kg*

per kg*

4202-350

1·8%

Nil

4102-585

4% or

4% or

£0·0044

£0·0044

4202-358

4%

Nil

per kg*

per kg*

4202-366

3·2%

Nil

4102-613

4% or

4% or

£0·0044

£0·0044

4202-382

3·2%

Nil

per kg*

per kg*

4202-414

3·2%

Nil

4102-621

4% or

4% or

£0·0044

£0·0044

4202-430

3·2%

Nil

per kg*

per kg*

4202-438

3·2%

Nil

4102-637

1·2%

1·2%

4202-446

3·2%

Nil

4102-649

4% or

4% or

£0·0044

£0·0044

4202-462

3·2%

Nil

per kg*

per kg*

4103-327

4% or

4% or

4202-470

1·8%

Nil

£0·0044

£0·0044

4202-478

4%

Nil

per kg*

per kg*

4202-486

3·2%

Nil

4103-335

1·2%

1·2%

4202-525

1·8%

Nil

4103-343

1·2%

1·2%

4202-533

4%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4202-549

3·2%

Nil

4415-540

4%

Nil

4203-527

0·8%

Nil

4415-556

4%

Nil

4203-535

4%

Nil

4415-564

2%

Nil

4203-543

4%

Nil

4415-580

4%

Nil

4203-547

0·8%

Nil

4416-614

2%

Nil

4203-555

4%

Nil

4418-013

2%

Nil

4203-567

4%

Nil

4418-021

2%

Nil

4203-575

3·2%

Nil

4418-037

2%

Nil

4203-612

0·8%

Nil

4418-059

2%

Nil

4203-629

4%

Nil

4419-517

2·7%

Nil

4204-616

1·6%

Nil

4419-533

2·7%

Nil

4205-413

2·7%

Nil

4420-315

4%

Nil

4205-421

2·7%

Nil

4420-329

3·3%

Nil

4205-437

4%

Nil

4421-635

2·7%

Nil

4205-445

4%

Nil

4421-651

2%

Nil

4205-453

3·2%

Nil

4421-669

2·7%

Nil

4205-461

3·2%

Nil

4423-214

7·2%

5·3%

4205-477

8% or

Nil

4423-222

7·2%

5·3%

£0·008

per gross*

4423-230

7·2%

5·3%

4302-325

2%

Nil

4423-238

7·2%

5·3%

4302-333

4%

Nil

4423-246

7·2%

5·3%

4302-365

4%

Nil

4423-259

7·2%

5·3%

4303-423

4%

Nil

4424-615

2·7%

Nil

4303-431

2%

Nil

4424-623

2·7%

Nil

4304-521

4%

Nil

4425-518

2·7%

Nil

4413-017

2·7%

Nil

4425-534

2·7%

Nil

4413-033

2·7%

Nil

4425-550

2·7%

Nil

4413-049

2·7%

Nil

4425-558

3·2%

Nil

4414-235

4%

Nil

4427-016

3·3%

Nil

4414-251

4%

Nil

4427-024

3·3%

Nil

4415-516

4%

Nil

4427-040

3·3%

Nil

4415-524

2%

Nil

4427-048

3·3%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4427-064

3·3%

Nil

4801-020

0·4%

Nil

4427-072

1·8%

Nil

4801-028

2·7%

Nil

4427-080

2·7%

Nil

4801-036

3·1%

Nil

4427-088

4% or £0·0003 the length of 10 beads or fraction of 10 beads*

Nil

4801-044

3·1%

Nil

4801-052

3·1%

Nil

4801-060

3·1%

Nil

4801-068

3·1%

Nil

4427-119

3·3%

Nil

4801-076

3·1%

Nil

4428-521

3·2%

Nil

4801-084

3·1%

Nil

4428-553

4%

Nil

4801-114

3·1%

Nil

4428-561

4% or £0·012 per rung, round, step or tread*

Nil

4801-122

3·1%

Nil

4801-130

2%

Nil

4801-138

2%

Nil

4428-577

4% or £0·006 per rung, round, step or tread*

Nil

4801-146

0·4%

Nil

4801-154

£0·002

Nil

per sq. yd.

4428-585

4%

Nil

4801-162

2·7%

Nil

4428-625

2·7%

Nil

4801-170

2%

Nil

4428-633

3·2%

Nil

4801-178

2·7%

Nil

4428-641

2·7% or

Nil

4801-186

2%

Nil

£0·032

per gross*

4801-226

2·7%

Nil

4428-657

2·7% or

Nil

4801-230

0·4%

Nil

£0·0064

per gross*

4801-234

3·1%

Nil

4801-242

2·7%

Nil

4428-665

2%

Nil

4801-250

2·7%

Nil

4601-216

3·2%

Nil

4801-258

2·7%

Nil

4601-232

3·2%

Nil

4801-274

2·7%

Nil

4602-314

2%

Nil

4801-282

2·7%

Nil

4602-338

2%

Nil

4801-312

2·7%

Nil

4602-354

2%

Nil

4801-318

0·4%

Nil

4603-412

2%

Nil

4801-338

3·1%

Nil

4603-420

2·4%

Nil

4801-346

2·7%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4801-354

2·7%

Nil

4804-440

2%

Nil

4801-362

2%

Nil

4804-456

0·4%

Nil

4801-370

2%

Nil

4804-464

3·1%

Nil

4801-378

2%

Nil

4804-472

2·7%

Nil

4801-386

2%

Nil

4804-480

2·7%

Nil

4801-427

3·1%

Nil

4804-489

2%

Nil

4801-435

0·4%

Nil

4805-527

2·7%

Nil

4801-443

2·7%

Nil

4805-535

3·1%

Nil

4801-451

0·4%

Nil

4805-543

2·7%

Nil

4801-467

2%

Nil

4805-547

0·4%

Nil

4801-479

2%

Nil

4805-555

2·7%

Nil

4802-615

2%

Nil

4805-567

0·4%

Nil

4802-623

0·4%

Nil

4805-575

3·1%

Nil

4802-639

2%

Nil

4805-583

2·7%

Nil

4803-514

0·4%

Nil

4805-617

0·4%

Nil

4803-522

0·4%

Nil

4805-633

0·4%

Nil

4803-530

0·4%

Nil

4805-641

3·1%

Nil

4803-538

0·4%

Nil

4805-657

2·7%

Nil

4803-546

0·4%

Nil

4805-669

2%

Nil

4803-554

0·4%

Nil

4806-321

0·8%

Nil

4803-562

0·4%

Nil

4806-339

2%

Nil

4803-579

2%

Nil

4807-014

2·7%

Nil

4804-312

2·7%

Nil

4807-022

2%

Nil

4804-336

2%

Nil

4807-023

2·7%

Nil

4804-344

0·4%

Nil

4807-024

3·2%

Nil

4804-352

3·1%

Nil

4807-026

0·8%

Nil

4804-360

2·7%

Nil

4807-027

0·8%

Nil

4804-368

2%

Nil

4807-028

2%

Nil

4804-384

2·7%

Nil

4807-030

£0·002

Nil

4804-416

2%

Nil

per sq. yd.

4804-424

2·7%

Nil

4807-038

1·6%

Nil

4804-432

2%

Nil

4807-044

0·4%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4807-048

2·7%

Nil

4807-422

2·7%

Nil

4807-054

2%

Nil

4807-430

2%

Nil

4807-062

2%

Nil

4807-438

4% or

Nil

£0·20

4807-070

0·4%

Nil

per 1b.*

4807-078

3·1%

Nil

4807-446

2·7%

Nil

4807-086

2·7%

Nil

4807-462

£0·002

Nil

4807-112

2·7%

Nil

per sq. yd.

4807-120

2%

Nil

4807-470

1·6%

Nil

4807-128

2·7%

Nil

4807-478

2·7%

Nil

4807-136

2%

Nil

4807-534

0·4%

Nil

4807-144

0·4%

Nil

4807-542

0·4%

Nil

4807-152

3·1%

Nil

4807-550

3·1%

Nil

4807-160

2·7%

Nil

4807-558

2·7%

Nil

4807-168

2·7%

Nil

4807-569

2%

Nil

4809-614

£0·0027

Nil

4807-176

0·8%

Nil

per sq. yd.

4807-184

2%

Nil

4809-622

£0·002

Nil

4807-216

3·2%

Nil

per sq. yd.

4809-638

£0·0027

Nil

4807-224

0·8%

Nil

per sq. yd.

4807-232

0·8%

Nil

4809-646

£0·002

Nil

4807-240

2%

Nil

per sq. yd.

4809-662

£0·002

Nil

4807-256

0·4%

Nil

per sq. yd.

4807-264

3·1%

Nil

4809-678

£0·002

Nil

4807-272

2·7%

Nil

per sq. yd.

4807-288

0·8%

Nil

4810-127

0·4%

Nil

4807-318

2%

Nil

4810-139

0·4%

Nil

4811-517

1·2% or

Nil

4807-326

1·6%

Nil

0·4% +

£0·0008

4807-350

0·4%

Nil

per m†

4807-358

3·1%

Nil

4811-521

1·2% or

Nil

0·4% +

4807-366

2·7%

Nil

£0·0008

per m†

4807-374

2%

Nil

4811-525

1·2% or

Nil

4807-382

2·7%

Nil

0·4% +

£0·0008

4807-414

0·4%

Nil

per m†

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4811-539

3·2%

Nil

4815-265

1·6%

Nil

4812-000

£0·0095

Nil

4815-273

1·6%

Nil

per m2

4813-215

4% or

Nil

4815-281

0·4%

Nil

£0·002 each†

4815-315

1·6%

Nil

4813-223

4% or

4815-347

0·4%

Nil

£0·4409

per kg†

Nil

4815-355

3·1%

Nil

4813-231

2%

Nil

4815-363

2·7%

Nil

4814-317

2%

Nil

4815-379

2%

Nil

4814-325

2%

Nil

4816-516

2%

2%

4814-349

2%

Nil

4816-524

2·7%

2·7%

4815-018

8%

Nil

4816-532

2%

2%

4815-034

3·1%

Nil

4816-540

2·7%

2·7%

4815-042

2·7%

Nil

4816-548

2%

2%

4815-046

2%

Nil

4816-556

2%

2%

4815-050

2·7%

Nil

4816-564

2%

2%

4815-058

2%

Nil

4816-572

2%

2%

4815-066

2·7%

Nil

4916-580

2%

2%

4815-074

2%

Nil

4816-589

2%

2%

4815-082

2·7%

Nil

4817-413

2%

Nil

4815-113

8%

Nil

4818-227

2%

Nil

4815-121

2·7%

Nil

4818-235

3%

Nil

4815-137

0·4%

Nil

4818-251

2%

Nil

4815-145

3·1%

Nil

4818-271

3%

Nil

4815-153

2·7%

Nil

4818-275

2% or

Nil

£0·032

4815-161

2%

Nil

per doz.*

4815-177

2%

2%

4818-283

2% or

Nil

£0·016

4815-185

2·7%

Nil

per doz.*

Nil

4815-217

2·7%

Nil

4818-316

2%

Nil

4815-225

2%

Nil

4818-348

3%

Nil

4815-233

2·7%

Nil

4818-356

4%

Nil

4815-241

2·7%

Nil

4819-000

2%

Nil

4815-257

3·2%

Nil

4820-626

2·7%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

4820-649

2·7%

Nil

4911-416

0·8%

Nil

4821-025

3·2%

Nil

4911-432

4%

Nil

4821-033

2·7%

Nil

4911-440

4%

Nil

4821-041

2·4%

Nil

4911-448

2%

Nil

4821-057

3·2%

Nil

4911-456

2·7%

Nil

4821-117

2%

Nil

4911-464

0·8%

Nil

4821-123

4%

Nil

4911-480

4%

Nil

4821-131

2·7%

Nil

4911-488

4%

Nil

4821-147

2·7%

Nil

4911-522

4%

Nil

4821-155

£0·8818

Nil

4911-530

0·8%

Nil

per kg

4911-546

4%

Nil

4821-163

4%

Nil

4911-554

4%

Nil

4821-171

3·2%

Nil

4911-562

2%

Nil

4821-187

3·2%

Nil

4911-578

4%

Nil

4821-213

3·7%

3·7%

4911-586

0·8%

Nil

4821-221

2%

2%

5003-427

6%

Nil

4821-237

2·7%

Nil

5003-435

2·7%

Nil

4821-245

2%

Nil

5003-451

6%

Nil

4821-261

3·2%

Nil

5003-467

2·7%

Nil

4901-118

2·4%

Nil

5004-116

3%

Nil

4901-174

4%

Nil

5004-124

3·2%

Nil

4901-189

0·8%

Nil

5004-132

2·7%

Nil

4904-117

2·4%

Nil

5004-140

2·7%

Nil

4907-520

4%

Nil

5005-518

3%

Nil

4907-528

0·8%

Nil

5005-526

3·2%

Nil

4907-544

2%

Nil

5005-534

2·7%

Nil

4907-552

4%

Nil

5005-542

2·7%

Nil

4907-560

0·8%

Nil

5006-013

3%

Nil

4907-568

2%

Nil

5006-021

3·2%

Nil

4907-576

4%

Nil

5006-037

2·7%

Nil

4907-589

0·8%

Nil

5006-045

2·7%

Nil

4909-000

2%

Nil

5007-314

3%

Nil

4910-000

4%

Nil

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5007-322

3·2%

Nil

5009-166

2·7% or

Nil

£0·0067

5007-330

2·7%

Nil

per sq. yd.*

5007-346

3%

Nil

5009-174

2·7% or

Nil

£0·0067

5007-354

3·2%

Nil

per sq. yd.*

5007-362

2·7%

Nil

5009-214

2·7% or

Nil

£0·0067

5009-016

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5009-222

2·7% or

Nil

£0·0067

5009-024

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5009-230

2·7% or

Nil

£0·0067

5009-032

5% or

5% or

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5009-246

2·7% or

Nil

£0·0067

5009-040

5% or

5% or

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5009-254

2·7% or

Nil

£0·0067

5009-056

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5009-262

2·7% or

Nil

£0·0067

5009-064

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5009-270

1·6%

1·6%

5009-278

5% or

5% or

5009-072

2·7% or

Nil

£0·06

£0·06

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

5009-286

5% or

5% or

5009-080

1·6%

1·6%

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5009-088

5% or

5% or

£0·06

£0·06

5009-313

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5009-118

5% or

5% or

£0·03

£0·03

5009-339

2·7% or

Nil

per sq. yd.*

per sq. yd.*

£0·0067

per sq. yd.*

5009-126

5% or

5% or

£0·0133

£0·0133

5010-417

2·7% or

Nil

per sq. yd.*

per sq. yd.*

£0·0067

per sq. yd.*

5009-134

2·7% or

Nil

£0·0067

5010-425

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5009-142

2·7% or

Nil

£0·0067

5010-433

1·6%

1·6%

per sq. yd.*

5010-441

5% or

5% or

5009-158

2·7% or

Nil

£0·06

£0·06

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5010-457

5% or

5% or

5104-034

2·7% or

2·7% or

£0·03

£0·03

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5010-465

5% or

5% or

5104-038

5% or

5 % or

£0·0133

£0·0133

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq.yd.*

5010-489

2·7 % or

Nil

5104-042

5% or

5% or

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

5101-226

2·7% or

Nil

5104-046

2·7% or

2·7% or

£0·0067

£0·0067

5101-242

2·7%

Nil

per sq. yd.*

per sq. yd.*

5101-258

2·7%

Nil

5104-050

2·7% or

2·7% or

£0·0067

£0·0067

5101-274

2·7%

Nil

per sq. yd.*

per sq.yd.*

5101-316

2·7%

Nil

5104-054

2·7% or

2·7% or

£0·0067

£0·0067

5101-332

2·7%

Nil

per sq. yd.*

per sq. yd.*

5101-348

2·7%

Nil

5104-058

5% or

5% or

£0·06

£0·06

5101-364

2·7%

Nil

per sq. yd.*

per sq. yd.*

5101-380

2·7%

Nil

5104-062

5% or

5% or

£0·03

£0·03

5101-412

2·7%

Nil

per sq. yd.*

per sq. yd.*

5101-428

2·7 %

Nil

5104-066

2·7% or

2·7% or

£0·0067

£0·0067

5101-444

2·7%

Nil

per sq. yd.*

per sq. yd.*

5101-489

2·7%

Nil

5104-074

2·7% or

2·7% or

£0·0067

£0·0067

5102-512

3·2%

Nil

per sq. yd.*

per sq. yd.*

5102-528

3·2%

Nil

5104-078

5% or

5% or

£0·06

£0·06

5102-544

3·2%

Nil

per sq. yd .*

per sq. yd.*

5102-560

3·2%

Nil

5104-082

5% or

5% or

£0·03

£0·03

5102-576

3·2%

Nil

per sq. yd.*

per sq. yd.*

5102-615

3·2%

Nil

5104-086

2·7% or

2·7% or

Nil

£0·0067

£0·0067

5104-018

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5104-113

2·7% or

2·7% or

£0·0067

£0·0067

5104-026

2·7 % or

2·7 % or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-121

5% or

5% or

£0·06

£0·06

5104-030

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-125

5% or

5% or

£0·03

£0·03

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5104-133

2·7% or

2·7% or

5104-248

5% or

5% or

£0·0067

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-141

2·7% or

2·7% or

5104-252

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-145

5% or

5% or

5104-256

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-153

5% or

5% or

5104-264

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-157

2·7% or

2·7% or

5104-268

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-161

2·7% or

2·7% or

5104-272

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-173

2·7% or

2·7% or

5104-276

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-177

5% or

5% or

£0·06

£0·06

5104-280

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5104-181

5% or

5% or

£0·03

£0·03

5104-284

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5104-185

2·7% or

2·7% or

£0·0067

£0·0067

5104-288

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-212

2·7% or

2·7% or

£0·0067

£0·0067

5104-318

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-220

5% or

5% or

£0·06

£0·06

5104-322

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5104-224

5% or

5% or

£0·03

£0·03

5104-326

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5104-232

2·7% or

2·7% or

£0·0067

£0·0067

5104-330

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-240

2·7% or

2·7% or

£0·0067

£0·0067

5104-338

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5104-244

5% or

5% or

£0·06

£0·06

5104-342

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5104-346

5% or

5% or

5104-458

5% or

5% or

£0·03

£0·03

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-350

2·7% or

2·7% or

5104-462

5% or

5% or

£0·0067

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-358

2·7% or

2·7% or

5104-466

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-362

5% or

5% or

5104-479

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5104-366

5% or

5% or

5201-227

2·7%

2·7%

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5201-235

2·7%

Nil

5104-370

2·7% or

2·7% or

5201-243

2·7%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5303-630

2·7%

Nil

5104-374

2·7% or

2·7% or

5303-638

6%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5303-654

6%

Nil

5104-382

2·7% or

2·7% or

5304-513

6%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5304-521

2·7%

Nil

5104-386

5% or

5% or

5305-012

2·7%

Nil

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5305-060

2·7%

Nil

5104-418

5% or

5% or

5305-076

2·7%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5305-113

2·7%

Nil

5104-422

2·7% or

2·7% or

5306-618

2·7%

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5306-626

2·7%

2·7%

5104-430

2·7% or

2·7% or

5306-634

2·7%

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5306-642

2·7%

2·7%

5104-434

5% or

5% or

5306-650

2·7%

2·7%

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5306-658

2·7%

2·7%

5104-438

5% or

5% or

5306-666

2·7%

2·7%

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5306-679

2·7%

2·7%

5104-446

2·7% or

2·7% or

5307-527

2·7%

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5307-535

2·7%

2·7%

5104-454

2·7% or

2·7% or

5307-543

2·7%

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5307-559

2·7%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5308-015

2·7%

2·7%

5311-385

2·7% or

2·7% or

£0·0067

£0·0067

5308-023

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5311-417

2·7% or

2·7% or

5308-031

2·7%

2·7%

£0·0067

£0·0067

5308-039

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5311-421

5% or

5% or

5309-116

2·7%

2·7%

£0·06

£0·06

5309-129

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5311-433

2·7% or

2·7% or

5310-027

2·7%

2·7%

£0·0067

£0·0067

5310-035

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5311-437

2·7% or

2·7% or

5310-049

2·7%

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-317

2·7% or

2·7% or

£0·0067

£0·0067

5311-441

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-321

2·7% or

2·7% or

£0·0067

£0·0067

5311-445

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5311-325

5% or

5% or

£0·06

£0·06

5311-457

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-337

2·7% or

2·7% or

£0·0067

£0·0067

5311-461

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-341

2·7% or

2·7% or

£0·0067

£0·0067

5311-465

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-345

5% or

5% or

£0·06

£0·06

5311-473

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

5311-357

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

5311-481

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-361

2·7% or

2·7% or

£0·0067

£0·0067

5311-485

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-365

2·7% or

2·7% or

£0·0067

£0·0067

5311-514

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5311-373

5% or

5% or

£0·06

£0·06

5311-518

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5311-381

2·7% or

2·7% or

£0·0067

£0·0067

5311-526

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5311-530

2·7% or

2·7% or

5311-620

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-534

2·7% or

2·7% or

5311-624

5% or

5% or

£0·0067

£0·0067

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-538

5% or

5% or

5311-628

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-542

2·7% or

2·7% or

5311-632

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-546

2·7% or

2·7% or

5311-636

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-550

5% or

5% or

5311-640

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-554

2·7% or

2·7% or

5311-644

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-558

2·7% or

2·7% or

5311-648

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-562

2·7% or

2·7% or

5311-652

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-566

5% or

5% or

5311-656

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-570

2·7% or

2·7% or

5311-660

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-574

2·7% or

2·7% or

5311-664

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-578

2·7% or

2·7% or

5311-668

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-582

5% or

5% or

5311-672

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-586

2·7% or

2·7% or

5311-689

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5311-616

2·7% or

2·7% or

5312-215

2·7% or

Nil

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5312-223

5% or

5% or

5403-578

3%

Nil

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5403-586

2·7%

Nil

5312-231

5% or

5% or

5403-621

3%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5403-637

2·7%

Nil

5312-249

2·7% or

Nil

£0·0067

5403-653

3%

Nil

per sq. yd.*

5403-661

2·7%

Nil

5313-016

2·7% or

Nil

£0·0067

5404-015

3%

Nil

per sq. yd.

5404-023

3%

Nil

5313-024

5% or

5% or

£0·06

£0·06

5404-031

2·7%

Nil

per sq. yd.*

per sq. yd.*

5405-112

2·7% or

Nil

5313-032

5% or

5% or

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

5405-120

2·7% or

Nil

5313-049

2·7% or

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5405-128

1·6%

1·6%

5401-167

2·7%

Nil

5405-136

5% or

5% or

5401-183

6%

Nil

£0·06

£0·06

5401-223

6%

Nil

per sq. yd.*

per sq. yd.*

5405-144

5% or

5% or

5401-231

2·7%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5402-312

6%

Nil

5405-152

2·7% or

Nil

5402-320

2·7%

Nil

£0·0067

5402-328

2·7%

Nil

per sq. yd.*

5405-160

2·7% or

Nil

5403-413

3%

Nil

£0·0067

5403-421

3%

Nil

per sq. yd.*

5405-168

2·7% or

Nil

5403-437

2·7%

Nil

£0·0067

5403-453

3%

Nil

per sq. yd.*

5403-461

2·7%

Nil

5405-176

1·6%

1·6%

5405-184

5% or

5% or

5403-485

3%

Nil

£0·06

£0·06

5403-514

2·7%

Nil

per sq. yd.*

per sq. yd.*

5405-214

5% or

5% or

5403-530

3%

Nil

£0·03

£0·03

5403-538

2·7%

Nil

per sq. yd.*

per sq. yd.*

5405-229

2·7% or

Nil

5403-554

3%

Nil

£0·0067

5403-562

2·7%

Nil

per sq. yd.*

5503-615

2·7%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5503-623

6%

6%

5507-315

2·7% or

2·7% or

£0·0067

£0·0067

5504-313

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5504-321

2·7%

2·7%

5507-323

2·7% or

2·7% or

£0·0067

£0·0067

5505-014

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-022

2·7%

2·7%

5507-331

2·7% or

2·7% or

£0·0067

£0·0067

5505-030

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-038

2·7%

2·7%

5507-347

5% or

5% or

£0·0133

£0·0133

5505-046

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-054

2·7%

2·7%

5507-359

2·7% or

2·7% or

£0·0067

£0·0067

5505-062

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-066

2·7%

2·7%

5508-413

5% or

5% or

£0·0133

£0·0133

5505-074

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-078

2·7%

2·7%

5508-417

2·7% or

2·7% or

£0·0067

£0·0067

5505-086

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-127

2·7%

2·7%

5508-425

2·7% or

2·7% or

£0·0067

£0·0067

5505-135

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-143

2·7%

2·7%

5508-433

5% or

5% or

£0·0133

£0·0133

5505-151

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-167

2·7%

2·7%

5508-441

2·7% or

2·7% or

£0·0067

£0·0067

5505-175

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-183

2·7%

2·7%

5508-465

5% or

5% or

£0·0133

£0·0133

5505-213

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-221

2·7%

2·7%

5508-479

2·7% or

2·7% or

£0·0067

£0·0067

5505-237

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5505-245

2·7%

2·7%

5509-012

2·7% or

2·7% or

£0·0067

£0·0067

5505-259

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5506-513

2·7%

2·7%

5509-016

2·7%

2·7%

5506-529

2·7%

2·7%

5509-020

5% or

5% or

£0·06

£0·06

5507-227

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-024

5% or

5% or

£0·03

£0·03

5507-283

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5509-028

5% or

5% or

5509-132

5% or

5% or

£0·0133

£0·0133

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-032

2·7% or

2·7% or

5509-136

5% or

5% or

£0·0067

£0·0067

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-036

2·7% or

2·7% or

5509-144

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-040

2·7%

2·7%

5509-148

2·7%

2·7%

5509-044

5% or

5% or

5509-152

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-048

5% or

5% or

5509-156

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-052

5% or

5% or

5509-160

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-060

2·7% or

2·7% or

5509-168

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-064

2·7%

2·7%

5509-172

2·7%

2·7%

5509-068

5% or

5% or

5509-176

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-076

2·7% or

2·7% or

5509-184

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-080

2·7%

2·7%

5509-188

2·7%

2·7%

5509-084

5% or

5% or

5509-212

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-088

5% or

5% or

5509-216

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-112

5% or

5% or

5509-220

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-120

2·7% or

2·7% or

5509-228

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-124

2·7%

2·7%

5509-232

2·7%

2·7%

5509-128

5% or

5% or

5509-236

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5509-240

5% or

5% or

5509-348

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-244

5% or

5% or

5509-352

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-252

2·7% or

2·7% or

5509-360

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-256

2·7%

2·7%

5509-364

2·7%

2·7%

5509-260

5% or

5% or

5509-368

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-264

5% or

5% or

5509-372

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-268

5% or

5% or

5509-376

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd*

5509-276

2·7% or

2·7% or

5509-384

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-280

2·7%

2·7%

5509-412

5% or

5% or

£0·06

£0·06

5509-284

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5509-416

5% or

5% or

£0·03

£0·03

5509-312

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-420

5% or

5% or

£0·0133

£0·0133

5509-316

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5509-320

5% or

5% or

5509-424

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-324

5% or

5% or

5509-428

2·7% or

2·7% or

£0·03

£0·03

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-328

5% or

5% or

5509-432

2·7% or

2·7% or

£0·0133

£0·0133

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-336

2·7% or

2·7% or

5509-436

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-340

2·7%

2·7%

5509-440

2·7%

2·7%

5509-344

5% or

5% or

5509-444

5% or

5% or

£0·06

£0·06

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5509-448

5% or

5% or

5509-536

2·7%

2·7%

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5509-540

5% or

5% or

£0·06

£0·06

5509-452

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5509-544

5% or

5% or

£0·03

£0·03

5509-456

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-548

5% or

5% or

£0·0133

£0·0133

5509-460

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-552

2·7% or

2·7% or

£0·0067

£0·0067

5509-464

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-560

2·7% or

2·7% or

£0·0067

£0·0067

5509-468

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5509-472

5% or

5% or

5509-564

2·7%

2·7%

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5509-568

5% or

5% or

£0·06

£0·06

5509-476

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5509-572

5% or

5% or

£0·03

£0·03

5509-480

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5509-576

5% or

5% or

£0·0133

£0·0133

5509-484

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-580

2·7% or

2·7% or

£0·0067

£0·0067

5509-512

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5509-588

2·7% or

2·7% or

£0·0067

£0·0067

5509-516

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5509-520

5% or

5% or

5509-612

2·7%

2·7%

£0·06

£0·06

5509-616

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5509-524

5% or

5% or

5509-620

5% or

5% or

£0·03

£0·03

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-526

5% or

5% or

5509-624

5% or

5% or

£0·0133

£0·0133

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-528

2·7% or

2·7% or

5509-628

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5509-532

2·7% or

2·7% or

5509-636

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5509-640

2·7%

2·7%

5604-123

2·7%

Nil

5509-644

5% or

5% or

5604-131

2·7%

Nil

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5604-155

2·7%

Nil

5509-648

5% or

5% or

5604-163

2·7%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5604-187

2·7%

Nil

5509-652

5% or

5% or

5604-217

2·7%

Nil

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5604-233

2·7%

Nil

5509-656

2·7% or

2·7% or

5604-241

2·7%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5604-265

2·7%

Nil

5509-664

2·7% or

2·7% or

5604-273

2·7%

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5604-327

2·7%

Nil

5509-668

2·7%

2·7%

5604-335

2·7%

Nil

5509-672

5% or

5% or

5604-351

2·7%

Nil

£0·06

£0·06

per sq. yd.*

per sq. yd *

5604-367

2·7%

Nil

5509-676

5% or

5% or

5605-117

2·7%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5605-125

2·7%

Nil

5509-680

5% or

5% or

5605-133

2·7%

Nil

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

5605-141

2·7%

Nil

5509-684

2·7% or

2·7% or

5605-157

2·7%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5605-165

2·7%

Nil

5509-689

2·7% or

2·7% or

5605-173

2·7%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5605-181

2·7%

Nil

5603-316

6%

Nil

5605-215

2·7%

Nil

5603-324

2·7%

Nil

5605-223

2·7%

Nil

5603-340

6%

Nil

5605-231

2·7%

Nil

5603-348

2·7%

Nil

5605-247

2·7%

Nil

5604-013

2·7%

Nil

5605-255

2·7%

Nil

5604-021

2·7%

Nil

5605-269

2·7%

Nil

5604-045

2·7%

Nil

5606-427

2·7%

Nil

5604-053

2·7%

Nil

5606-443

2·7%

Nil

5604-077

2·7%

Nil

5606-467

2·7%

Nil

5604-085

2·7%

Nil

5607-016

2·7% or

2·7% or

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5607-020

2·7% or

2·7% or

5607-121

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-024

2·7%

2·7%

5607-125

5% or

5% or

£0·06

£0·06

5607-028

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-133

5% or

5% or

£0·03

£0·03

5607-032

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-137

2·7% or

2·7% or

£0·0067

£0·0067

5607-036

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-141

2·7% or

2·7% or

£0·0067

£0·0067

5607-040

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5607-153

2·7% or

2·7% or

£0·0067

£0·0067

5607-044

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-157

2·7%

2·7%

5607-048

5% or

5% or

5607-161

5% or

5% or

£0·03

£0·03

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-056

2·7% or

2·7% or

5607-165

5% or

5%or

£0·0067

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-060

2·7%

2·7%

5607-173

2·7% or

2·7% or

£0·0067

£0·0067

5607-064

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5607-181

2·7% or

2·7% or

£0·0067

£0·0067

5607-068

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5607-185

5% or

5% or

£0·06

£0·06

5607-072

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-218

5% or

5% or

£0·03

£0·03

5607-080

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-222

2·7% or

2·7% or

£0·0067

£0·0067

5607-084

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5607-230

2·7% or

2·7% or

£0·0067

£0·0067

5607-088

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

5607-234

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

5607-113

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

5607-238

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5607-242

2·7% or

2·7% or

5607-353

5% or

5% or

£0·0067

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-246

2·7% or

2·7% or

5607-357

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-250

2·7% or

2·7% or

5607-365

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-254

2·7% or

2·7% or

5607-373

5% or

5% or

£0·0067

£0·0067

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-258

5% or

5% or

5607-377

5% or

5% or

£0·06

£0·06

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-262

2·7% or

2·7% or

5607-381

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-266

5% or

5% or

5607-385

2·7% or

2·7% or

£0·03

£0·03

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-270

2·7% or

2·7% or

5607-422

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-274

5% or

5% or

5607-426

2·7%

2·7%

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5607-430

5% or

5% or

£0·06

£0·06

5607-278

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-434

5% or

5% or

£0·03

£0·03

5607-286

2·7% or

2·7% or

per sq. yd.*

per sq. yd.*

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5607-438

2·7% or

2·7% or

£0·0067

£0·0067

5607-317

2·7%

2·7%

per sq. yd.*

per sq. yd.*

5607-321

5% or

5% or

5607-446

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-325

5% or

5% or

5607-450

5% or

5% or

£0·03

£0·03

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-333

2·7% or

2·7% or

5607-454

5% or

5% or

£0·0067

£0·0067

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-341

2·7% or

2·7% or

5607-458

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5607-345

5% or

5% or

5607-466

2·7% or

2·7% or

£0·06

£0·06

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5607-470

5% or

5% or

5707-118

2·7%

Nil

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5707-134

7·5%

7·5%

5607-474

5% or

5% or

5707-150

2·7%

Nil

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5707-158

7·5%

7·5%

5607-478

2·7% or

2·7% or

5707-174

2·7%

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5707-182

7·5%

7·5%

5607-489

2·7% or

2·7% or

5709-000

2·7% or

Nil

£0·0067

£0·0067

£0·008

per sq. yd.*

per sq. yd.*

per m2*

5701-340

2·7%

Nil

5710-122

2·7% or

Nil

£0·008

5701-352

6%

Nil

per m2*

5701-360

2·7%

Nil

5710-138

2·7% or

Nil

£0·008

5702-127

6%

Nil

per m2*

5702-135

2·7%

Nil

5710-154

2·7% or

Nil

£0·008

5703-446

2·7%

Nil

per m2*

5703-553

6%

Nil

5710-179

2·7% or

Nil

£0·008

5703-561

2·7%

Nil

per m2*

5704-017

6%

Nil

5711-000

2·7% or

Nil

£0·008

5704-025

2·7%

Nil

per m2*

5704-033

2·7%

Nil

5801-115

3·2%

3·2%

5704-041

6%

Nil

5801-123

3·2%

3·2%

5704-045

2·7%

Nil

5801-139

3·2%

3·2%

5704-051

2·7%

Nil

5802-016

0·8%

0·8%

5704-057

6%

Nil

5802-024

3·2%

3·2%

5704-065

2·7%

Nil

5802-032

3·3%

3·3%

5704-073

2·7%

Nil

5802-040

3·2%

3·2%

5705-635

3·2%

Nil

5802-048

3·3%

3·3%

5705-651

3·2%

Nil

5802-064

3·2%

3·2%

5705-679

3·2%

Nil

5802-080

3·3%

3·3%

5706-531

2·7%

Nil

5802-088

3·2%

3·2%

5706-547

7·5%

7·5%

5802-118

3·3%

3·3%

5706-587

2·7%

Nil

5802-126

3·2%

3·2%

5706-613

7·5%

7·5%

5802-134

3·3%

3·3%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5802-142

3·2%

3·2%

5804-218

5% or

5% or

£0·03

£0·03

5802-150

3·3%

3·3%

per sq. yd.*

per sq. yd.*

5802-158

3·2%

3·2%

5804-230

2·7% or

2·7% or

£0·0067

£0·0067

5802-166

3·3%

3·3%

per sq. yd.*

per sq. yd.*

5802-174

3·3%

3·3%

5804-238

2·7% or

2·7% or

£0·0067

£0·0067

5802-182

3·2%

3·2%

per sq. yd.*

per sq. yd.*

5802-212

3·3%

3·3%

5804-242

2·7% or

Nil

£0·0067

5802-220

3·2%

3·2%

per sq. yd.*

5802-228

3·3%

3·3%

5804-246

5% or

5% or

£0·06

£0·06

5802-244

3·2%

3·2%

per sq. yd.*

per sq. yd.*

5802-260

3·3%

3·3%

5804-250

5% or

5% or

£0·03

£0·03

5802-268

0·8%

0·8%

per sq. yd.*

per sq. yd.*

5802-276

3·2%

3·2%

5804-254

5% or

5% or

£0·0133

£0·0133

5802-284

3·3%

3·3%

per sq. yd.*

per sq. yd.*

5802-289

3·3%

3·3%

5804-258

2·7% or

2·7% or

£0·0067

£0·0067

5804-127

2·7% or

Nil

per sq. yd.*

per sq. yd.*

£0·0067

per sq. yd.*

5804-262

2·7% or

Nil

£0·0067

5804-131

5% or

5% or

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5804-268

2·7% or

Nil

£0·0067

5804-135

5% or

5% or

per sq. yd.*

£0·03

£0·03

per sq. yd.*

per sq. yd.*

5804-270

2·7% or

2·7% or

£0·0067

£0·0067

5804-145

2·7% or

Nil

per sq. yd.*

per sq. yd.*

£0·0067

per sq. yd.*

5804-278

2·7% or

Nil

£0·0067

5804-151

2·7% or

Nil

per sq. yd.*

£0·0067

per sq. yd.*

5804-280

5% or

5% or

£0·06

£0·06

5804-155

5% or

5% or

per sq. yd.*

per sq. yd.*

£0·06

£0·06

per sq. yd.*

per sq. yd.*

5804-284

2·7% or

Nil

5804-163

5% or

5% or

£0·0067

£0·03

£0·03

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-288

2·7% or

Nil

5804-187

2·7% or

Nil

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

5804-323

2·7% or

Nil

5804-214

5% or

5% or

£0·0067

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5804-325

5% or

5% or

5804-432

5% or

5% or

£0·06

£0·06

£0·0133

£0·0133

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-328

2·7% or

Nil

5804-436

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-343

2·7% or

2·7% or

5804-440

2·7% or

Nil

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-351

2·7% or

2·7% or

5804-456

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-355

2·7% or

Nil

5804-464

2·7% or

2·7% or

£0·0067

£0·0067

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-363

5% or

5% or

5804-468

2·7% or

Nil

£0·06

£0·06

£0·0067

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-367

5% or

5% or

5804-472

5% or

5% or

£0·03

£0·03

£0·06

£0·06

per sq. yd.*

per sq. yd.*

per sq. yd.*

per sq. yd.*

5804-371

5% or

5% or