S.I. No. 158/1973 - Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.


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

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-624

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5509-532

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-628

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-536

5·3%

5·3%

5509-636

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-540

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5509-640

5·3%

5·3%

5509-544

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5509-644

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5509-548

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5509-648

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5509-552

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-652

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5509-560

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-656

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-564

5·3%

5·3%

5509-664

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5509-568

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5509-668

5·3%

5·3%

5509-572

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5509-672

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5509-576

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5509-676

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

5509-680

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5605-133

5605-141

5·3%

5·3%

2·7%

2·7%

5509-684

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5605-157

5605-165

5·3%

5·3%

2·7%

2·7%

5509-689

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5605-173

5605-181

5·3%

5·3%

2·7%

2·7%

5603-316

12%

6%

5605-215

5·3%

2·7%

5603-324

5·3%

2·7%

5605-223

5·3%

2·7%

5603-340

12%

6%

5605-231

5·3%

2·7%

5603-348

5·3%

2·7%

5605-247

5·3%

2·7%

5604-013

5·3%

2·7%

5605-255

5·3%

2·7%

5604-021

5·3%

2·7%

5605-269

5·3%

2·7%

5604-045

5·3%

2·7%

5606-427

5·3%

2·7%

5604-053

5·3%

2·7%

5606-443

5·3%

2·7%

5604-077

5·3%

2·7%

5606-467

5·3%

2·7%

5604-085

5604-123

5·3%

5·3%

2·7%

2·7%

5607-016

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5604-131

5604-155

5·3%

5·3%

2·7%

2·7%

5607-020

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5604-163

5·3%

2·7%

5607-024

5·3%

5·3%

5604-187

5604-217

5·3%

5·3%

2·7%

2·7%

5607-028

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5604-233

5604-241

5·3%

5·3%

2·7%

2·7%

5607-032

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5604-265

5604-273

5·3%

5·3%

2·7%

2·7%

5607-036

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5604-327

5604-335

5·3%

5·3%

2·7%

2·7%

5607-040

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5604-351

5604-367

5·3%

5·3%

2·7%

2·7%

5607-044

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5605-117

5605-125

5·3%

5·3%

2·7%

2·7%

5607-048

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

5607-056

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-165

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-060

5·3%

5·3%

5607-173

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-064

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-181

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-068

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-185

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-072

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-218

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-080

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-222

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-084

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-230

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-088

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-234

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-113

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-238

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-121

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-242

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-125

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-246

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-133

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-250

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-137

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-254

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-141

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-258

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-153

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-262

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-157

5·3%

5·3%

5607-161

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-266

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

5607-270

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-385

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-274

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-422

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-278

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-426

5607-430

5·3%

10% or

£0·12

per sq. yd.*

5·3%

10% or

£0·12

per sq. yd.*

5607-286

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-434

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-317

5·3%

5·3%

5607-321

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-438

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-325

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-446

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-333

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-450

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-341

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-454

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-345

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-458

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-353

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-466

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-357

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-470

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-365

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-474

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-373

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5607-478

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5607-377

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5607-489

5701-336

5·3% or

£0·0133

per sq. yd.*

5·3%

5·3% or

£0·0133

per sq. yd.*

2·7%

5607-381

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5701-352

5701-360

12%

5·3%

6%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5702-127

5702-135

12%

5·3%

6%

2·7%

5710-138

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5703-446

5703-553

5·3%

12%

2·7%

6%

5710-154

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5703-561

5704-017

5·3%

12%

2·7%

6%

5710-179

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5704-025

5704-033

5·3%

5·3%

2·7%

2·7%

5711-000

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5704-041

12%

6%

5801-115

6·4%

6·4%

5704-045

5·3%

2·7%

5801-123

6·4%

6·4%

5704-051

5·3%

2·7%

5801-139

6·4%

6·4%

5704-057

12%

6%

5802-016

1·6%

1·6%

5704-065

5·3%

2·7%

5802-024

6·4%

6·4%

5704-073

5·3%

2·7%

5802-032

6·7%

6·7%

5705-635

6·4%

3·2%

5802-040

6·4%

6·4%

5705-651

6·4%

3·2%

5802-048

6·7%

6·7%

5705-679

6·4%

3·2%

5802-064

6·4%

6·4%

5706-523

6·4%

6·4%

5802-080

6·7%

6·7%

5706-531

5·3%

2·7%

5802-088

6·4%

6·4%

5706-547

10%

10%

5802-118

6·7%

6·7%

5706-587

5·3%

2·7%

5802-126

6·4%

6·4%

5706-613

10%

10%

5802-134

6·7%

6·7%

5707-118

5·3%

2·7%

5802-142

6·4%

6·4%

5707-134

10%

10%

5802-150

6·7%

6·7%

5707-150

5·3%

2·7%

5802-158

6·4%

6·4%

5707-158

10%

10%

5802-166

6·7%

6·7%

5707-174

5·3%

2·7%

5802-174

6·7%

6·7%

5707-182

10%

10%

5802-182

6·4%

6·4%

5709-000

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5802-212

5802-220

6·7%

6·4%

6·7%

6·4%

5710-122

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5802-228

5802-244

6·7%

6·4%

6·7%

6·4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5802-260

5802-268

6·7%

1·6%

6·7%

1·6%

5804-246

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5802-276

5802-284

6·4%

6·7%

6·4%

6·7%

5804-250

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5802-289

6·7%

6·7%

5804-254

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5804-127

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-258

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-131

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-262

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-135

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-268

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-145

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-270

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-151

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-278

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-155

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-280

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-163

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-284

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-187

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-288

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-214

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-323

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-218

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-325

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-230

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-328

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-238

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-343

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-242

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-351

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

5804-355

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-464

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-363

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-468

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-367

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-472

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-371

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5804-476

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-375

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-480

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5804-383

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-484

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-387

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-488

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-388

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-526

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-416

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-534

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-420

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-538

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-424

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-542

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-428

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-548

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-432

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5804-554

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-436

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-558

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5804-440

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5804-562

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5804-456

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5804-574

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

5804-582

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5805-254

5805-262

5·3%

6·4% or

£0·0007

per lin. yd.*

2·7%

3·2% or

£0·0003

per lin. yd.*

5804-586

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5805-266

8%

4%

5804-612

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5805-270

5805-278

6·4%

6·4% or

£0·0007

per lin. yd.*

3·2%

6·4% or

£0·0007

per lin. yd.*

5804-624

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5805-282

6·4% or

£0·0007

per lin. yd.*

3·2% or

£0·0003

per lin. yd.*

5804-632

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5805-286

6·4%

3·2%

5804-636

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5805-318

5805-322

8%

8%

8%

4%

5804-640

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5805-328

5805-330

5·3%

5·3%

5·3%

2·7%

5804-644

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5805-338

5805-342

8%

5·3%

8%

5·3%

5804-652

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5805-346

5805-358

5·3%

6·4% or

£0·0007

per lin. yd.*

2·7%

6·4% or

£0·0007

per lin. yd.*

5804-656

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5805-362

6·4% or

£0·0007

per lin. yd.*

3·2% or

£0·0003

per lin. yd.*

5805-218

6·4% or

£0·0007

per lin. yd.*

6·4% or

£0·0007

per lin. yd.*

5805-366

6·4%

3·2%

5805-222

8%

8%

5805-374

8%

8%

5805-226

5·3%

5·3%

5805-378

8%

4%

5805-230

6·4%

6·4%

5805-382

5·3%

5·3%

5805-234

6·4% or

£0·0007

per lin. yd.*

3·2% or

£0·0003

per lin. yd.*

5805-386

5805-431

5·3%

8%

2·7%

8%

5805-238

6·4%

3·2%

5805-435

6·4%

6·4%

5805-242

8%

4%

5805-443

6·4%

3·2%

5805-246

5·3%

2·7%

5806-447

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5805-250

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5805-451

5·3%

5·3%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5805-455

5·3%

2·7%

5901-213

5·3%

2·7%

5805-467

16%

16%

5901-237

12%

6%

5805-479

16%

8%

5901-253

12%

6%

5806-617

6·4%

3·2%

5902-422

4%

2%

5806-633

5·3%

2·7%

5902-446

6·7%

3·3%

5807-015

5·3%

2·7%

5902-478

3·2%

1·6%

5807-023

16%

16%

5902-521

4%

2%

5807-031

16%

8%

5902-545

6·7%

3·3%

5807-047

6·4%

6·4%

5902-583

6·7%

3·3%

5807-055

6·4%

3·2%

5902-635

3·2%

1·6%

5807-071

6%

3%

5903-317

6·4%

3·2%

5807-087

6·4%

3·2%

5903-325

8%

4%

5807-124

5·3%

2·7%

5903-333

4%

2%

5807-132

5807-148

5·3%

6%

2·7%

3%

5903-341

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5807-156

6·4%

3·2%

5903-365

6·4%

3·2%

5807-172

5·3%

2·7%

5903-373

8%

4%

5807-180

5·3%

2·7%

5903-415

4%

2%

5807-213

5807-221

5·3%

16%

2·7%

16%

5903-423

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5807-237

16%

8%

5903-447

6·4%

3·2%

5807-245

6·4%

6·4%

5904-012

6·4%

3·2%

5807-253

6·4%

3·2%

5904-020

10%

10%

5901-112

5·3% or

£0·004

per lb.*

2·7% or

£0·002

per lb.*

5904-028

5904-036

6·3%

10%

5%

10%

5901-133

4·8%

2·4%

5904-044

10%

10%

5901-144

5·3% or

£0·004

per lb.*

2·7% or

£0·002

per lb.*

5904-052

5904-060

6·3%

10%

5%

10%

5901-152

5·3%

2·7%

5904-068

6·3%

5%

5901-173

4·8%

2·4%

5904-076

10%

10%

5901-181

5·3% or

£0·004

per lb.*

2·7% or

£0·002

per lb.*

5904-118

5904-126

6·3%

6·4%

5%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5904-149

10%

10%

5908-045

6·4%

3·2%

5906-517

16% or

£0·016

per gross*

8% or

£0·008

per gross*

5908-061

5908-077

8%

8%

8%

4%

5907-318

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5908-085

5908-115

3·2%

10% or

£0·0267

per sq. yd.*

3·2%

10% or

£0·0267

per sq. yd.*

5907-326

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5908-123

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5907-334

3·2%

3·2%

5907-350

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5908-131

5908-155

6·4%

6·4%

6·4%

3·2%

5907-358

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5908-171

5908-187

8%

8%

8%

4%

5907-366

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5908-215

5908-223

3·2%

10% or

£0·0267

per sq. yd.*

3·2%

10% or

£0·0267

per sq. yd.*

5907-374

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5908-231

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5907-412

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5908-247

6·4%

6·4%

5907-420

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5908-263

5909-516

6·4%

6·4%

3·2%

6·4%

5907-428

3·2%

3·2%

5909-524

6·4%

3·2%

5907-444

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5909-532

5909-540

3·2%

10% or

£0·06

per sq. yd.*

3·2%

10% or

£0·06

per sq. yd.*

5907-452

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5907-460

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5909-548

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5907-468

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5909-556

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5908-013

5908-021

8%

8%

8%

4%

5909-564

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5908-037

6·4%

6·4%

5909-580

3·2%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

5909-588

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5911-248

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5909-617

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5911-256

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5909-625

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-264

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5909-633

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5911-272

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5910-327

£0·0107

per sq. yd.

£0·0053

per sq. yd.

5911-288

5911-313

6·4%

6·4%

6·4%

3·2%

5910-335

£0·016

per sq. yd.

£0·008

per sq. yd.

5911-321

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5910-343

£0·0107

per sq. yd.

£0·0053

per sq. yd.

5910-351

£0·016

per sq. yd.

£0·008

per sq. yd.

5911-337

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5910-367

£0·0107

per sq. yd

£0·0053

per sq. yd.

5911-353

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5910-379

£0·016

per sq. yd.

£0·008

per sq. yd.

5911-361

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

5911-127

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-377

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5911-135

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5911-385

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-151

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

5911-427

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5911-175

6·4%

6·4%

5911-183

6·4%

3·2%

5911-443

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-216

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-451

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5911-224

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

5912-316

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5911-240

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

5912-324

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

5912-332

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

5914-621

5916-014

6·4%

10% or

£0·0267

per sq. yd.*

3·2%

10% or

£0·0267

per sq. yd.*

5912-340

5912-348

5·3% or

£0·0133

per sq. yd.*

6·4%

2·7% or

£0·0067

per sq. yd.*

3·2%

5916-022

8% or

£0·0213

per sq. yd.*

8% or

£0·0213

per sq. yd.*

5912-356

5912-364

8%

4%

4%

4%

5916-039

8% or

£0·0213

per sq. yd.*

4% or

£0·0107

per sq. yd.*

5912-372

4%

2%

5917-254

5·3%

5·3%

5912-380

3·2%

3·2%

5917-262

5·3%

2·7%

5912-388

10% or

£0·12

per sq. yd.*

10% or

£0·12

per sq. yd.*

6001-418

6001-422

8%

8%

4%

4%

5912-416

10% or

£0·06

per sq. yd.*

10% or

£0·06

per sq. yd.*

6001-442

4% or

£0·0054

per sq. yd.*

4% or

£0·0054

per sq. yd.*

5912-424

10% or

£0·0267

per sq. yd.*

10% or

£0·0267

per sq. yd.*

6001-450

4% or

£0·0093

per sq. yd.*

4% or

£0·0093

per sq. yd.*

5912-432

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

6001-466

4% or

£0·0054

per sq. yd.*

4% or

£0·0054

per sq. yd.*

5912-440

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

6001-474

4% or

£0·0093

per sq. yd.*

4% or

£0·0093

per sq. yd.*

5913-027

5913-035

12·8%

12·8%

12·8%

6·4%

6001-482

4% or

£0·0054

per sq. yd.*

4% or

£0·0054

per sq. yd.*

5913-043

5913-051

12·8%

12·8%

12·8%

6·4%

6001-515

4% or

£0·0054

per sq. yd.*

4% or

£0·0054

per sq. yd.*

5913-067

4%

4%

6001-523

5·3%

2·7%

5913-075

5913-116

4%

12·8%

2%

6·4%

6001-547

4% or

£0·0093

per sq. yd.*

4% or

£0·0093

per sq. yd.*

5913-124

5913-132

12·8%

4%

6·4%

2%

6001-563

4% or

£0·0054

per sq. yd.*

4% or

£0·0054

per sq. yd.*

5913-148

5913-156

12·8%

12·8%

12·8%

6·4%

6001-571

4% or

£0·0093

per sq. yd.*

4% or

£0·0093

per sq. yd.*

5913-172

12·8%

6·4%

6001-617

4%

2%

5914-613

6·4%

6·4%

6001-633

4%

2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6002-013

6002-021

8%

4%

4%

2%

6003-288

8% or

£0·2667

per doz. prs.*

4% or

£0·1333

per doz. prs.*

6002-037

£0·08

per doz. prs.

£0·04

per doz. prs.

6003-314

10%

10%

6002-045

8%

4%

6003-322

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6002-053

8%

4%

6003-330

8%

8%

6002-061

8%

4%

6002-077

£0·32

per doz. prs.

£0·16

per doz. prs.

6003-338

8% or

£0·2667

per doz. prs.*

4% or

£0·1333

per doz. prs.*

6002-085

8%

4%

6003-346

10%

10%

6002-114

£0·08

per doz. prs.

£0·04

per doz. prs.

6003-354

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6002-122

£0·32

per doz. prs.

£0·16

per doz. prs.

6003-362

8%

8%

6002-130

8%

4%

6003-370

8%

4%

6002-138

6002-146

8%

8%

4%

4%

6003-378

8% or

£0·2667

per doz. prs.*

4% or

£0·1333.

per doz. prs*

6002-154

6002-162

£0·24

per doz. prs.

8%

£0·12

per doz. prs.

4%

6003-386

6003-417

10%

10% or

£0·20

per doz. prs.*

10%

10% or

£0·20

per doz. prs.*

6002-170

£0·08

per doz. prs.

£0·04

per doz. prs.

6003-425

8%

8%

6002-178

8%

4%

6003-433

10%

10%

6002-189

6003-216

8%

5·3%

4%

2·7%

6003-441

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6003-224

8%

4%

6003-445

8%

8%

6003-232

5·3%

2·7%

6003-449

8%

4%

6003-240

10%

10%

6004-014

8%

4%

6003-244

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6004-022

4·8% +

£0·048 each

4·8% +

£0·048 each

6003-248

8%

8%

6004-030

4·8% +

£0·032 each

4·8% +

£0·032 each

6003-256

10%

10%

6004-038

4·8%

2·4%

6003-264

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6004-046

4·8%

4·8%

6003-272

8%

8%

6004-054

4·8%

4·8%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6004-062

8% or

£0·128

per doz.*

4% or

£0·064

per doz.*

6004-320

6004-328

8%

4·8% +

£0·048 each

4%

4·8% +

£0·048 each

6004-070

8%

4%

6004-072

10%

10%

6004-336

4·8% +

£0·032 each

4·8% +

£0·032 each

6004-074

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6004-344

6004-352

4·8%

4·8%

2·4%

4·8%

6004-076

8%

8%

6004-360

4·8%

4·8%

6004-078

10%

10%

6004-368

8% or

£0·128

per doz.*

4% or

£0·064

per doz.*

6004-080

10% or

£0·20

per doz. prs.*

10% or

£0·20

per doz. prs.*

6004-376

8%

4%

6004-082

8%

8%

6004-384

4·8% +

£0·048 each

4·8% +

£0·048 each

6004-117

4·8% +

£0·048 each

4·8% +

£0·048 each

6004-413

4·8% +

£0·032 each

4·8% +

£0·032 each

6004-133

4·8% +

£0·032 each

4·8% +

£0·032 each

6004-421

4·8%

2·4%

6004-157

4·8%

4·8%

6004-437

4·8%

4·8%

6004-165

4·8%

4·8%

6004-445

4·8%

4·8%

6004-173

6004-181

5·3%

8%

2·7%

4%

6004-453

8% or

£0·128

per doz.*

4% or

£0·064

per doz.*

6004-218

4·8% +

£0·048 each

4·8% +

£0·048 each

6004-469

6005-374

8%

8%

4%

4%

6004-226

4·8% +

£0·032 each

4·8% +

£0·032 each

6005-382

8%

8%

6004-234

4·8%

2·4%

6005-415

8%

4%

6004-242

4·8%

4·8%

6005-427

8%

8%

6004-250

4·8%

4·8%

6005-433

8%

4%

6004-254

4·8%

4·8%

6005-435

8%

4%

6004-258

8% or

£0·128

per doz.*

4% or

£0·064

per doz.*

6005-437

8%

4%

6005-441

8%

4%

6004-266

8%

4%

6005-455

8%

4%

6004-274

4·8%

2·4%

6005-463

8%

8%

6004-282

4·8%

4·8%

6004-312

8% or

£0·128

per doz.*

4% or

£0·064

per doz.*

6005-475

6005-487

8%

4%

4%

2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6005-535

8% or

£0·08 each*

4% or

£0·04 each*

6101-453

8%

4%

6101-457

8%

8%

6005-543

4%

2%

6101-530

8%

4%

6005-551

5·3%

2·7%

6101-534

8%

8%

6006-327

12·8%

6·4%

6101-570

8%

4%

6006-343

4%

2%

6101-574

8%

8%

6006-367

12·8%

6·4%

6101-634

8%

4%

6006-383

4%

2%

6101-638

8%

8%

6006-416

12·8%

6·4%

6101-674

8%

4%

6006-432

4%

2%

6101-678

8%

8%

6006-448

12·8%

6·4%

6102-015

8%

4%

6006-464

8%

4%

6102-023

8%

8%

6006-472

4%

2%

6102-035

8%

4%

6006-518

6·4%

3·2%

6102-043

8%

8%

6006-534

6·4%

3·2%

6102-051

8%

4%

6101-318

8%

4%

6102-055

8%

8%

6101-322

8% or

£0·40 each*

8% or

£0·40 each*

6102-071

8%

4%

6101-326

8%

4%

6102-075

1·6%

0·8%

6101-330

8%

8%

6102-083

8%

4%

6101-334

8%

4%

6102-087

1·6%

1·6%

6101-338

8%

8%

6102-116

8%

4%

6101-350

8%

4%

6102-120

1·6%

0·8%

6101-354

1·6%

1·6%

6102-124

8%

4%

6101-366

8%

4%

6102-128

8%

8%

6101-370

1·6%

1·6%

6102-136

8%

4%

6101-374

8%

4%

6102-140

1·6%

0·8%

6101-378

8%

8%

6102-164

8%

4%

6101-382

8%

4%

6102-168

8%

8%

6101-386

1·6%

1·6%

6102-217

8%

4%

6101-441

8%

4%

6102-225

8%

8%

6101-445

8% or

£0·40 each*

8% or

£0·40 each*

6102-257

6102-335

8%

8%

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6102-343

8%

8%

6104-325

8%

4%

6102-371

8%

4%

6104-333

4·8%

4·8%

6102-375

8%

8%

6104-341

8%

8%

6102-418

8%

8%

6104-357

8%

4%

6102-434

8%

8%

6104-365

4·8%

4·8%

6102-458

8%

4%

6104-379

8%

4%

6102-462

8%

8%

6105-115

8%

8%

6103-416

4·8% +

£0·048 each

4·8% +

£0·048 each

6105-123

8%

4%

6105-131

8%

8%

6103-424

4·8% +

£0·032 each

4·8% +

£0·032 each

6105-147

8%

4%

6103-432

4·8%

4·8%

6105-155

4%

4%

6103-440

4·8% +

£0·048 each

4·8% +

£0·048 each

6105-169

8%

4%

6106-018

8%

4%

6103-448

4·8% +

£0·032 each

4·8% +

£0·032 each

6106-026

8%

4%

6103-456

4·8%

4·8%

6106-034

8%

4%

6103-464

4·8% +

£0·048 each

4·8% +

£0·048 each

6106-042

8%

4%

6106-050

8%

4%

6103-472

4·8% +

£0·032 each

4·8% +

£0·032 each

6106-058

8%

4%

6103-480

4·8%

4·8%

6106-066

8%

4%

6103-488

4·8%

2·4%

6106-074

8%

4%

6103-527

4·8%

4·8%

6106-082

8%

4%

6103-535

4·8%

2·4%

6106-114

8%

4%

6103-543

4·8%

4·8%

6106-122

8%

8%

6103-551

4·8%

2·4%

6106-130

8%

8%

6103-567

4·8%

4·8%

6106-138

8%

4%

6103-575

8%

4%

6106-146

8%

4%

6103-583

8%

8%

6106-154

4%

4%

6103-613

8%

4%

6106-162

4%

4%

6103-621

8%

8%

6106-170

8%

4%

6103-637

8%

4%

6106-179

8%

4%

6103-659

8%

8%

6107-218

8%

8%

6104-317

4·8%

4·8%

6107-226

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6107-234

8%

4%

6110-145

8%

8%

6107-242

8%

4%

6110-161

8%

4%

6107-250

8%

8%

6110-177

6·4%

6·4%

6107-259

8%

4%

6110-185

6·4%

3·2%

6108-415

6108-423

8%

8%

4%

8%

6110-227

8% or

£0·02667

per doz. prs.*

4% or

£0·1333

per doz. prs.*

6108-439

8%

4%

6110-235

8%

4%

6109-517

8%

8%

6110-243

8%

8%

6109-525

8%

4%

6110-269

8%

4%

6109-533

8% or

£0·0267

each*

8% or

£0·0267

each*

6111-030

6111-046

8%

8%

8%

4%

6109-541

8% or

£0·0267

each*

4% or

£0·0133

each*

6111-054

6111-062

8%

8%

4%

8%

6109-545

8%

8%

6111-079

8%

4%

6109-553

8%

4%

6201-226

10% or

£0·10 each*

10% or

£0·10 each*

6109-557

8%

8%

6109-579

8%

4%

6201-234

10% or

£0·10 each*

8% or

£0·08 each*

6110-016

£0·08

per doz. prs.

£0·08

per doz. prs.

6201-242

8%

8%

6201-250

8%

4%

6110-024

£0·32

per doz. prs.

£0·32

per doz. prs.

6201-258

10% or

£0·10 each*

10% or

£0·10 each*

6110-032

8%

8%

6201-266

10% or

£0·10 each*

8 %or

£0·08 each*

6110-040

£0·08

per doz. prs.

£0·04

per doz. prs.

6201-274

8%

4%

6110-048

8%

4%

6201-317

8%

4%

6110-056

8%

4%

6201-325

10% or

£0·10 each*

8% or

£0·08 each*

6110-064

£0·32

per doz. prs.

£0·32

per doz. prs.

6201-333

8%

8%

6110-072

8%

4%

6201-341

8%

4%

6110-080

8%

8%

6110-088

8%

4%

6201-365

10% or

£0·10 each*

10% or

£0·10 each*

6110-113

£0·24

per doz. prs.

£0·12

per doz. prs.

6201-379

10% or

£0·10 each*

8% or

£0·10 each*

6110-121

8%

4%

6202-016

4%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6202-020

8%

8%

6202-241

8% or

£0·024 each*

4% or

£0·012 each*

6202-024

8%

4%

6202-244

4%

4%

6202-028

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

6202-252

8%

8%

6202-032

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

6202-256

6202-260

8%

8% or

£0·032

per doz.*

4%

8% or

£0·032

per doz.*

6202-072

8%

8%

6202-076

6202-080

8%

4%

4%

4%

6202-265

8% or

£0·032

per doz.*

4% or

£0·016

per doz.*

6202-147

8%

8%

6202-151

8%

4%

6202-268

8% or

£0·016

per doz.*

8% or

£0·016

per doz.*

6202-155

8% or

£0·032

per doz.*

8% or

£0·032

per doz.*

6202-273

8% or

£0·016

per doz.*

4% or

£0·008

per doz.*

6202-163

8% or

£0·032

per doz.*

4% or

£0·016

per doz.*

6202-276

8% or

£0·024 each*

8% or

£0·024 each*

6202-167

8% or

£0·016 each*

8% or

£0·016 each*

6202-281

8% or

£0·024 each*

4% or

£0·012 each*

6202-171

8% or

£0·016 each*

4% or

£0·008 each*

6202-284

8%

8%

6202-315

8%

4%

6202-175

8% or

£0·024 each*

8% or

£0·024 each*

6202-321

8% or

£0·032

per doz.*

8% or

£0·032

per doz.*

6202-183

8% or

£0·024 each*

4% or

£0·012 each*

6202-186

8%

8%

6202-323

8% or

£0·032

per doz.*

4% or

£0·016

per doz.*

6202-188

8%

4%

6202-217

4%

4%

6202-325

8% or

£0·016 each*

8% or

£0·016 each*

6202-220

8% or

£0·032

per doz.*

8% or

£0·032

per doz.*

6202-327

8% or

£0·016 each*

4% or

£0·008 each*

6202-331

8% or

£0·024 each*

8% or

£0·024 each*

6202-225

8% or

£0·032

per doz.*

4% or

£0·016

per doz.*

6202-333

8% or

£0·024 each*

4% or

£0·012 each*

6202-228

8% or

£0·016 each*

8% or

£0·016 each*

6202-335

8%

8%

6202-233

8% or

£0·016 each*

4% or

£0·008 each*

6202-337

8%

4%

6202-343

4%

4%

6202-236

8% or

£0·024 each*

8% or

£0·024 each*

6202-345

4%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6202-347

8% or

£0·032

per doz.*

8% or

£0·032

per doz.*

6203-563

6203-571

8%

8%

4%

8%

6202-351

8% or

£0·032

per doz.*

4% or

£0·016

per doz.*

6203-587

6203-627

8%

8%

4%

8%

6202-353

8% or

£0·016 each*

8% or

£0·016 each*

6203-635

8%

4%

6203-643

8%

8%

6202-355

8% or

£0·016 each*

4% or

£0·008 each*

6203-659

8%

4%

6202-357

8% or

£0·024 each*

8% or

£0·024 each*

6204-216

5·3%

5·3%

6204-224

5·3%

2·7%

6202-361

8% or

£0·024 each*

4% or

£0·012 each*

6204-232

8%

8%

6202-363

4%

4%

6204-240

8%

4%

6202-365

8%

8%

6204-248

8%

8%

6202-367

8%

4%

6204-256

8%

4%

6202-383

5·3%

5·3%

6204-272

8%

8%

6202-387

5·3%

2·7%

6204-280

8%

4%

6202-417

8%

8%

6204-318

5·3%

5·3%

6202-421

8%

4%

6204-326

5·3%

2·7%

6202-425

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

6204-334

6204-342

8%

8%

8%

4%

6202-433

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

6204-350

6204-358

8%

8%

8%

4%

6202-437

7·5%

3·7%

6204-374

8%

8%

6202-453

5·3%

5·3%

6204-382

8%

4%

6202-457

5·3%

2·7%

6205-037

5·3%

5·3%

6202-461

8%

8%

6205-041

5·3%

2·7%

6202-465

8%

4%

6205-045

8%

8%

6202-473

5·3% or

£0·0133

per sq. yd.*

5·3% or

£0·0133

per sq. yd.*

6205-051

6205-053

8%

8% or

£0·016 each*

4%

8% or

£0·016 each*

6202-477

5·3% or

£0·0133

per sq. yd.*

2·7% or

£0·0067

per sq. yd.*

6205-055

8% or

£0·016 each*

4% or

£0·008 each*

6202-481

7·5%

3·7%

6203-555

8%

8%

6205-057

8% or

£0·024 each*

8% or

£0·024 each*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6205-061

8% or

£0·024 each*

4% or

£0·012 each*

6205-356

8% or

£0·2667

per doz. prs.*

4% or

£0·1333

per doz. prs.*

6205-077

8%

8%

6205-364

4%

4%

6205-081

8%

4%

6205-368

4%

2%

6205-117

16% or

£0·016

per gross*

16% or

£0·016

per gross*

6205-372

4%

4%

6205-416

8%

8%

6205-121

16% or

£0·016

per gross*

8% or

£0·008

per gross*

6205-420

8%

4%

6205-428

8% or

£0·016 each*

8% or

£0·016 each*

6205-133

6·4%

6·4%

6205-137

6·4%

3·2%

6205-432

8% or

£0·016 each*

4% or

£0·008 each*

6205-153

5·3%

5·3%

6205-440

8% or

£0·024 each*

8% or

£0·024 each*

6205-157

5·3%

2·7%

6205-165

8%

8%

6205-444

8% or

£0·024 each*

4% or

£0·012 each*

6205-173

8%

4%

6205-448

4%

4%

6205-177

4·8%

4·8%

6205-456

8%

8%

6205-181

4·8%

2·4%

6205-460

8%

4%

6205-231

8%

8%

6301-126

4%

2%

6205-235

8%

4%

6301-134

4%

2%

6205-247

5·3%

5·3%

6205-251

5·3%

2·7%

6401-114

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-263

3·6%

3·6%

6205-267

3·6%

1·8%

6401-118

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-275

6·4%

6·4%

6205-283

6·4%

3·2%

6401-122

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-312

5·3%

5·3%

6205-316

5·3%

2·7%

6401-126

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-324

6·4%

6·4%

6205-328

6·4%

3·2%

6401-130

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-336

5·3%

5·3%

6205-340

5·3%

2·7%

6401-134

9% or

£0·075

per pair*

9% or

£0·075

per pair*

6205-348

6205-352

8%

8%

8%

4%

6401-138

15% or

£0·125

per pair*

15% or

£0·125

per pair*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6401-142

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-432

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-146

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-440

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-150

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-448

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-154

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-456

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-158

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-464

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-162

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-472

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-170

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-480

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-178

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-488

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-186

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-518

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-227

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-526

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-235

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-534

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-243

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-542

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-251

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-550

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6401-269

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-558

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-416

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-566

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-424

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6402-579

15% or

£0·125

per pair*

15% or

£0·125

per pair*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6403-000

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6405-338

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6404-000

15% or

£0·125

per pair*

15% or

£0·125

per pair*

6406-614

6406-629

1·6%

8%

1·6%

8%

6405-012

9·6%

9·6%

6502-316

8% or

£0·08 each*

4% or

£0·04 each*

6405-020

5·3%

5·3%

6502-324

4%

2%

6405-052

9·6%

9·6%

6502-348

8%

4%

6405-060

5·3%

5·3%

6405-115

9·6%

9·6%

6502-364

8% or

£0·08 each*

4% or

£0·04 each*

6405-123

5·3%

5·3%

6502-389

4%

2%

6405-163

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6503-517

8% or

£0·03 each*

4% or

£0·015 each*

6405-171

5·3%

5·3%

6503-525

8% or

£0·06 each*

4% or

£0·03 each*

6405-187

4·8%

4·8%

6503-533

10%

10%

6405-216

9·6%

9·6%

6503-541

8%

4%

6405-224

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6503-557

8% or

£0·03 each*

4% or

£0·015 each*

6405-232

5·3%

5·3%

6503-565

8% or

£0·06 each*

4% or

£0·03 each*

6405-240

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6503-573

6503-581

10%

8%

10%

4%

6405-248

£0·032

per doz.

£0·032

per doz.

6503-618

8% or

£0·03 each*

4% or

£0·015 each*

6405-256

£0·016

per doz.

£0·016

per doz.

6503-626

8% or

£0·06 each*

4% or

£0·03 each*

6405-264

£0·008

per doz.

£0·008

per doz.

6503-634

10%

10%

6503-642

8%

4%

6405-280

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6503-650

8% or

£0·03 each*

4% or

£0·015 each*

6405-288

£0·032

per doz.

£0·032

per doz.

6503-658

8% or

£0·06 each*

4% or

£0·03 each*

6503-666

10%

10%

6405-314

6·4%

6·4%

6503-679

8%

4%

6405-330

6·4% or

£0·004

per doz.*

6·4% or

£0·004

per doz.*

6504-016

8% or

£0·08 each*

4% or

£0·04 each*

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6504-024

4%

2%

6506-126

4%

2%

6504-032

10%

10%

6506-134

1·6%

0·8%

6504-040

8%

4%

6506-142

8% or

£0·08 each*

4% or

£0·04 each*

6504-056

8% or

£0·08 each*

4% or

£0·04 each*

6506-146

8%

4%

6504-072

4%

2%

6506-150

4%

2%

6504-080

8%

4%

6506-166

1·6%

0·8%

6504-124

4%

2%

6506-182

8%

4%

6504-132

10%

10%

6506-213

8% or

£0·08 each*

4% or

£0·04 each*

6504-140

8%

4%

6506-237

8%

4%

6504-156

8% or

£0·08 each*

4% or

£0·04 each*

6506-249

4%

2%

6504-179

4%

2%

6507-127

8%

4%

6505-212

8% or

£0·03 each*

4% or

£0·015 each*

6507-143

8%

4%

6505-224

10%

10%

6601-027

4% or

£0·0533

each*

2% or

£0·0267

each*

6505-226

8%

4%

6505-230

8% or

£0·08 each*

4% or

£0·04 each*

6601-035

4% or

£0·0267

each*

2% or

£0·0133

each*

6505-234

8% or

£0·06 each*

4% or

£0·03 each*

6601-043

4% or

£0·0533

each*

2% or

£0·0267

each*

6505-238

8%

4%

6505-240

4%

2%

6601-059

4% or

£0·0267

each*

2% or

£0·0133

each*

6505-244

8%

4%

6603-624

4%

2%

6505-260

1·6%

0·8%

6603-640

4%

2%

6505-268

10%

10%

6603-656

4%

2%

6505-276

8%

4%

6701-636

8%

4%

6505-284

8% or

£0·08 each*

4% or

£0·04 each*

6702-014

6·4%

3·2%

6505-315

8%

4%

6702-022

8%

4%

6505-323

8% or

£0·06 each*

4% or

£0·03 each*

6702-046

6·4%

3·2%

6702-054

8%

4%

6505-331

8%

4%

6702-078

6·4%

3·2%

6505-349

4%

2%

6702-086

8%

4%

6506-118

8% or

£0·08 each*

4% or

£0·04 each*

6704-335

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6801-000

10·7%

5·3%

6806-326

4·8%

2·4%

6802-034

5·3%

2·7%

6809-616

£0·004

per sq. yd.

£0·002

per sq. yd.

6802-042

10·7%

5·3%

6802-050

10·7%

5·3%

6810-417

£0·004

per sq. yd.

£0·002

per sq. yd.

6802-074

5·3%

2·7%

6810-433

£0·004

per sq. yd.

£0·002

per sq. yd.

6802-082

10·7%

5·3%

6810-441

8%

4%

6802-137

5·3%

2·7%

6810-457

6·4%

3·2%

6802-145

10·7%

5·3%

6811-316

8%

4%

6802-177

5·3%

2·7%

6811-324

5·3%

2·7%

6802-185

10·7%

5·3%

6811-332

5·3%

2·7%

6802-231

5·3%

2·7%

6811-356

8%

4%

6802-247

8% or

£0·0007

4% or

£0·0003

6811-364

6811-372

5·3%

5·3%

2·7%

2·7%

the length of 10 beads or

fraction of 10 beads*

6802-255

10·7%

5·3%

6812-015

6802-287

5·3%

2·7%

6812-027

3·2%

1·6%

6802-317

8% or

£0·0007

4% or

£0·0003

6812-041

3·2%

1·6%

the length of 10 beads or

fraction of 10 beads*

6812-057

£0·024

per lin. yd.

£0·012

per lin. yd.

6802-325

10·7%

5·3%

6812-065

£0·036

per lin. yd.

£0·018

per lin. yd.

6802-357

5·3%

2·7%

6802-365

10·7%

5·3%

6812-073

£0·056

per lin. yd.

£0·028

per lin. yd.

6802-427

5·3%

2·7%

6812-081

£0·08

per lin. yd.

£0·04

per lin. yd.

6802-435

8% or

£0·0007

4% or

£0·0003

6812-114

£0·10

per lin. yd.

£0·05

per lin. yd.

the length of 10 beads or

fraction of 10 beads*

6812-130

3·2%

1·6%

6802-443

10·7%

5·3%

6812-154

3·2%

1·6%

6802-451

6·4%

3·2%

6802-469

10·7%

5·3%

6812-170

£0·024

per lin. yd.

£0·012

per lin. yd.

6806-222

4·8%

2·4%

6812-178

£0·036

per lin. yd.

£0·018

per lin. yd.

6806-246

4·8%

2·4%

6812-186

£0·056

per lin. yd.

£0·028

per lin. yd.

6806-270

4·8%

2·4%

6806-286

4·8%

2·4%

6812-217

£0·08

per lin. yd.

£0·04

per lin. yd.

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6812-225

£0·10

per lin. yd.

£0·05

per lin. yd.

6907-453

4·5%

2·2%

6907-461

8%

4%

6812-241

3·2%

1·6%

6907-485

6·4%

3·2%

6814-027

7·5%

7·5%

6907-527

4·5%

2·2%

6816-625

6·4%

3·2%

6907-535

8%

4%

6816-633

8% or

£0·0007

4% or

£0·0003

6908-018

6·4%

3·2%

the length of 10 beads or

fraction of 10 beads*

6908-026

8% or

£0·002 each*

4% or

£0·001 each*

6816-641

10·7%

5·3%

6908-042

6·4%

3·2%

6901-215

8%

4%

6908-050

8% or

£0·002 each*

4% or

£0·001 each*

6901-223

8%

4%

6901-231

6·4%

3·2%

6908-066

6·4%

3·2%

6902-014

8%

4%

6908-074

8% or

£0·002 each*

4% or

£0·001 each*

6902-030

8%

4%

6910-422

6%

3%

6902-046

8%

4%

6910-430

6%

3%

6902-062

8%

4%

6910-438

6%

3%

6903-117

8%

4%

6910-446

6%

3%

6903-133

6·4%

3·2%

6910-454

6%

3%

6903-141

8%

4%

6910-462

6%

3%

6903-165

6·4%

3·2%

6903-173

8%

4%

6911-512

8% or

£0·008 each*

4% or

£0·004 each*

6904-616

8%

4%

6911-520

£0·008 each*

£0·004 each*

6904-632

8%

4%

6911-528

£0·24

per cwt.

£0·12

per cwt.

6904-648

8%

4%

6905-035

6·4%

3·2%

6911-536

8% or

£0·008 each*

4% or

£0·004 each*

6905-043

8%

4%

6911-544

£0·008 each

£0·004 each

6906-515

6·4%

3·2%

6911-559

£0·24

per cwt.

£0·12

per cwt.

6906-523

8%

4%

6912-012

8%

4%

6906-547

6·4%

3·2%

6906-555

8%

4%

6912-020

8% or

£0·004 each*

4% or

£0·002 each*

6907-413

6·4%

3·2%

6912-028

£0·008 each

£0·004 each

6907-421

8%

4%

6912-036

£0·24

per cwt.

£0·12

per cwt.

6907-445

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

6912-044

8%

4%

6913-657

£0·24

per cwt.

£0·12

per cwt.

6912-052

8% or

£0·004 each*

4% or

£0·002 each*

6914-516

8%

4%

6912-060

£0·008 each

£0·004 each

6914-524

6·4%

3·2%

6912-068

£0·24

per cwt.

£0·12

per cwt.

6914-532

8% or

£0·0007

4% or

£0·0003

6912-076

8%

4%

the length of 10 beads or

fraction of 10 beads*

6912-084

8% or

£0·004 each*

4% or

£0·002 each*

6914-540

8%

4%

6914-556

4%

2%

6912-113

£0·008 each

£0·004 each

6914-564

8%

4%

6912-121

£0·24

per cwt.

£0·12

per cwt.

6914-572

6·4%

3·2%

6912-137

8%

4%

6914-580

5·3%

2·7%

6912-145

8% or

£0·004 each*

4% or

£0·002 each*

6914-588

8%

4%

6914-626

4%

2%

6912-153

£0·008 each

£0·004 each

6914-634

8%

4%

6912-161

£0·24

per cwt.

£0·12

per cwt.

6914-642

6·4%

3·2%

6912-177

8%

4%

6914-650

5·3%

2·7%

6912-185

8% or

£0·004 each*

4% or

£0·002 each*

6914-658

8% or

£0·0007

4% or

£0·0003

6912-227

£0·008 each

£0·004 each

the length of 10 beads or

fraction of 10 beads*

6912-239

£0·24

per cwt.

£0·12

per cwt.

6914-666

8%

4%

7004-615

6·4%

3·2%

6913-418

£0·008 each

£0·004 each

7004-623

6·4%

3·2%

6913-434

£0·24

per cwt.

£0·12

per cwt.

7004-631

6·4%

3·2%

6913-458

£0·008 each

£0·004 each

7004-647

6·4%

3·2%

6913-474

£0·24

per cwt.

£0·12

per cwt.

7004-655

6·4%

3·2%

7004-663

6·4%

3·2%

6913-513

£0·008

each

£0·004

each

7004-679

6·4%

3·2%

6913-537

£0·24

per cwt.

£0·12

per cwt.

7005-015

6·4%

3·2%

7005-023

6·4%

3·2%

6913-561

£0·008

each

£0·004

each

7005-031

6·4%

3·2%

6913-585

£0·24

per cwt.

£0·12

per cwt.

7005-049

6·4%

3·2%

7006-417

6·4%

3·2%

6913-633

£0·008

each

£0·004

each

7006-425

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7006-433

6·4%

3·2%

7010-242

9·6%

4·8%

7006-441

6·4%

3·2%

7010-258

1·6%

0·8%

7006-459

6·4%

3·2%

7010-266

9·6%

4·8%

7007-514

6·4%

3·2%

7013-027

6·4%

3·2%

7007-538

8%

4%

7013-035

6·4%

3·2%

7007-546

7007-569

6·4%

6·4%

3·2%

3·2%

7013-067

5·3% or

£0·064

per doz.*

2·7% or

£0·032

per doz.*

7008-625

6·4%

3·2%

7013-083

6·4%

3·2%

7008-633

£0·0067

per lb.

£0·0033

per lb.

7013-114

5·3% or

£0·064

per doz.*

2·7% or

£0·032

per doz.*

7008-657

6·4%

3·2%

7013-130

6·4%

3·2%

7008-665

£0·0067

per lb.

£0·0033

per lb.

7013-138

5·3% or

£0·05

per doz.*

2·7% or

£0·025

per doz.*

7008-689

£0·0067

per lb.

£0·0033

per lb.

7013-154

6·4%

3·2%

7009-014

£0·36

per cwt.

£0·18

per cwt.

7013-162

5·3% or

£0·05

per doz.*

2·7% or

£0·025

per doz.*

7009-022

40%

40%

7009-046

6·4%

3·2%

7013-179

6·4%

3·2%

7009-062

40%

40%

7014-515

6·4%

3·2%

7009-089

6·4%

3·2%

7014-531

6·4%

3·2%

7010-112

1·6%

0·8%

7014-547

6·4%

3·2%

7010-120

9·6%

4·8%

7014-555

40%

40%

7010-136

1·6%

0·8%

7014-587

6·4%

3·2%

7010-144

8% or

£0·0427

per gross*

4% or

£0·0213

per gross*

7014-612

7014-620

6·4%

40%

3·2%

40%

7010-152

9·6%

4·8%

7019-580

8% or

£0·0007

4% or

£0·0003

7010-168

1·6%

0·8%

the length of 10 beads or

fraction of 10 beads*

7010-176

8% or

£0·0427

per gross*

4% or

£0·0213

per gross*

7019-588

6·4%

3·2%

7019-614

6·4%

3·2%

7010-184

9·6%

4·8%

7019-630

6·4%

3·2%

7010-218

1·6%

0·8%

7010-234

8% or

£0·0427

per gross*

4% or

£0·0213

per gross*

7019-638

7019-646

5·3%

6·4%

2·7%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7021-021

6·4%

3·2%

7115-632

6·4%

3·2%

7021-077

6·4%

3·2%

7115-640

6·4%

3·2%

7021-116

8%

4%

7115-659

6·4%

3·2%

7021-132

6·4%

3·2%

7116-313

6·4%

3·2%

7021-148

6·4%

3·2%

7116-339

6·4%

3·2%

7021-156

8%

4%

7312-242

5%

4%

7021-172

6·4%

3·2%

7312-266

6·7%

5·3%

7105-532

6·4%

3·2%

7312-270

5%

4%

7105-548

6·4%

3·2%

7313-017

4%

2%

7105-564

6·4%

3·2%

7313-025

4%

2%

7105-580

6·4%

3·2%

7313-037

4%

2%

7105-619

6·4%

3·2%

7313-045

4%

2%

7106-329

6·4%

3·2%

7313-057

4%

2%

7107-628

6·4%

3·2%

7313-065

4%

2%

7107-644

6·4%

3·2%

7313-077

4%

2%

7107-660

6·4%

3·2%

7313-085

4%

2%

7107-679

6·4%

3·2%

7313-113

4%

2%

7108-429

6·4%

3·2%

7313-121

4%

2%

7109-037

6·4%

3·2%

7313-125

4%

2%

7109-053

6·4%

3·2%

7313-137

4%

2%

7109-077

6·4%

3·2%

7313-141

4%

2%

7109-127

6·4%

3·2%

7313-153

4%

2%

7109-159

6·4%

3·2%

7313-157

4%

2%

7110-649

6·4%

3·2%

7313-165

4%

2%

7112-212

6·4%

3·2%

7313-173

4%

2%

7112-229

6·4%

3·2%

7313-187

4%

2%

7113-015

6·4%

3·2%

7313-215

4%

2%

7113-029

6·4%

3·2%

7313-225

4%

2%

7114-423

6·4%

3·2%

7313-227

4%

2%

7114-449

6·4%

3·2%

7313-267

4%

2%

7115-616

6·4%

3·2%

7313-271

4%

2%

7115-624

6·4%

3·2%

7313-283

4%

2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7313-314

7313-318

4%

4%

2%

2%

7314-179

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7313-338

4%

2%

7318-553

4·8%

2·4%

7313-350

4%

2%

7318-577

4·8%

2·4%

7313-362

4%

2%

7318-627

4·8%

2·4%

7313-366

4%

2%

7322-616

6·7%

5·3%

7313-374

4%

2%

7322-620

2·4%

1·2%

7313-386

4%

2%

7322-628

6·7%

5·3%

7313-420

4%

2%

7322-632

2·4%

1·2%

7313-424

4%

2%

7322-640

6·7%

5·3%

7313-448

4%

2%

7322-644

2·4%

1·2%

7313-452

4%

2%

7322-652

6·7%

5·3%

7313-460

4%

2%

7322-659

2·4%

1·2%

7313-464

4%

2%

7323-416

4%

2%

7313-472

4%

2%

7323-420

4·8%

2·4%

7313-476

4%

2%

7323-424

5·3%

2·7%

7313-484

4%

2%

7323-428

5·3%

2·7%

7313-488

4%

2%

7323-436

4%

2%

7313-530

4%

2%

7323-444

4·8%

2·4%

7313-538

4%

2%

7323-452

4·8%

2·4%

7313-546

4%

2%

7323-456

5·3%

2·7%

7313-554

4%

2%

7323-464

4·8%

2·4%

7314-127

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7323-468

7325-630

5·3%

4%

2·7%

2%

7314-131

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7325-638

7326-000

4%

4% or

£3·20

per ton*

2%

2% or

£1·60

per ton*

7314-143

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7327-318

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7314-151

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7327-322

3·2% or

£6·40

per ton*

1·6% or

£3·20

per ton*

7314-155

4% or

£3·20

per ton*

2% or

£1·60

per ton*

7327-326

5·3%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7327-330

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7332-548

7332-552

8%

10%

4%

10%

7327-334

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7332-572

7332-580

10%

12%

10%

6%

7327-338

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7332-586

7332-616

12%

12%

6%

6%

7327-342

4% or

£4·80

per ton*

2% or

£2·40

per ton*

7332-620

7332-624

12%

8%

6%

4%

7327-346

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7335-648

7335-660

10%

4%

10%

2%

7327-354

4% or

£4·80

per ton*

2% or

£2·40

per ton*

7335-664

£0·02

per lb.

£0·01

per lb.

7336-554

6·4%

3·2%

7327-359

5·3% or

£5·333

per ton*

2·7% or

£2·667

per ton*

7336-582

3·2%

1·6%

7336-618

3·2%

1·6%

7328-362

3·2% or

£6·40

per ton*

1·6% or

£3·20

per ton*

7336-630

3·2%

1·6%

7336-642

6·4%

3·2%

7329-446

8%

4%

7337-117

3·2%

1·6%

7329-458

8%

4%

7337-141

3·2%

1·6%

7331-315

12%

6%

7331-327

12%

6%

7338-222

4% or

£0·96 each*

2% or

£0·48 each*

7331-335

12%

6%

7338-234

5·3%

2·7%

7331-347

12%

6%

7338-242

4%

2%

7331-351

8%

4%

7338-248

6·4%

3·2%

7331-355

12%

6%

7338-260

6·4%

3·2%

7331-367

5·3%

2·7%

7338-262

6·4%

3·2%

7331-371

12%

6%

7331-387

12%

6%

7338-274

4·8% or

£0·02 each*

2·4% or

£0·01 each*

7331-531

5·3%

2·7%

7338-278

6·4%

3·2%

7331-535

12%

6%

7338-282

4·8% or

£0·02 each*

2·4% or

£0·01 each*

7331-551

12%

6%

7332-516

12%

6%

7338-286

8% or

£0·025 each*

6·4% or

£0·02 each*

7332-536

12%

6%

7338-331

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7338-335

6·4%

3·2%

7340-357

4%

2%

7338-343

4·8% or

£0·02 each*

2·4% or

£0·01 each*

7340-361

8%

4%

7340-373

5·3%

2·7%

7338-347

8% or

£0·025 each*

6·4% or

£0·02 each*

7340-377

6·4%

3·2%

7338-355

5%

4%

7340-381

5·3%

2·7%

7338-373

6·4%

3·2%

7340-385

5·3%

2·7%

7338-375

6·4%

3·2%

7340-415

8%

4%

7338-383

5%

4%

7340-423

3·2%

1·6%

7338-413

4·8%

2·4%

7340-427

5·3%

2·7%

7338-417

4·8%

2·4%

7340-431

6·4%

3·2%

7338-425

4%

2%

7340-435

8%

4%

7338-437

4%

2%

7340-443

5·3%

2·7%

7338-441

5·3%

2·7%

7340-451

5%

4%

7339-153

3·6% or

£0·001

per oz.*

1·8% or

£0·0005

per oz.*

7340-463

6·4% or

£0·02 each*

3·2% or

£0·01 each*

7340-471

4·8%

2·4%

7339-157

5·3%

2·7%

7407-412

12%

6%

7339-161

3·6% or

£0·001

per oz.*

1·8% or

£0·0005

per oz.*

7408-313

5·3%

2·7%

7340-013

5·3%

2·7%

7408-321

5·3%

2·7%

7340-017

5·3%

2·7%

7409-515

4%

2%

7340-021

6·4%

3·2%

7411-023

5·3%

2·7%

7340-025

5·3%

2·7%

7415-416

10%

10%

7340-033

8%

4%

7415-432

10%

10%

7340-037

3·2%

1·6%

7417-026

3·2%

1·6%

7340-053

5·3%

2·7%

7417-034

6·4%

3·2%

7340-057

5·3%

2·7%

7418-114

5·3%

2·7%

7340-061

6·4%

3·2%

7418-130

5·3%

2·7%

7340-065

5·3%

2·7%

7418-138

6·4%

3·2%

7340-073

8%

4%

7418-146

4%

2%

7340-077

3·2%

1·6%

7419-316

6·4%

3·2%

7340-317

5·3%

2·7%

7419-320

6·4%

3·2%

7340-333

5·3%

2·7%

7419-324

5·3%

5·3%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7419-332

6·4%

3·2%

7610-614

4·8%

2·4%

7419-340

6·4%

3·2%

7610-630

8%

4%

7419-348

5·3%

5·3%

7610-646

5·3%

2·7%

7419-380

7419-388

6·4%

4%

3·2%

2%

7614-212

3·2% or

£6·40

per ton*

1·6% or

£3·20

per ton*

7419-413

6·4%

3·2%

7615-423

6·4%

3·2%

7419-421

5·3%

5·3%

7615-431

6·4%

3·2%

7506-318

10%

10%

7615-463

6·4%

3·2%

7506-334

10%

10%

7615-471

6·4%

3·2%

7506-350

6·4%

3·2%

7616-434

10%

10%

7506-358

5·3%

2·7%

7616-450

10%

10%

7506-374

5·3%

5·3%

7616-466

8%

4%

7602-116

4%

2%

7616-474

6·4%

3·2%

7602-132

4%

2%

7616-482

5·3%

5·3%

7602-148

4%

2%

7616-522

8%

4%

7602-159

4%

2%

7616-530

6·4%

3·2%

7603-225

4%

2%

7616-538

4%

2%

7603-233

5·3%

2·7%

7616-546

5·3%

5·3%

7603-241

4%

2%

7616-570

8%

4%

7603-265

5·3%

2·7%

7616-578

4%

2%

7603-273

4%

2%

7616-586

8%

4%

7603-314

4%

2%

7616-612

6·4%

3·2%

7603-330

4%

2%

7616-620

5·3%

2·7%

7604-512

4%

2%

7616-636

8%

4%

7604-529

4%

2%

7616-644

4%

2%

7606-118

4%

2%

7616-652

4%

2%

7606-134

4%

2%

7616-660

5·3%

5·3%

7606-150

4%

2%

7803-000

1·6%

0·8%

7608-312

6·4%

3·2%

7805-618

1·6%

0·8%

7608-413

5·3%

2·7%

7806-025

4·8%

2·4%

7608-421

4%

2%

7905-015

6·4%

3·2%

7609-518

5·3%

2·7%

7906-213

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

7906-221

5·3%

5·3%

8211-574

6·4%

3·2%

8006-613

4·8%

2·4%

8213-630

8%

8%

8006-621

6·4%

3·2%

8213-646

8%

8%

8006-637

5·3%

5·3%

8214-016

4% +8%

or £0·0027

each*

4% +8%

or £0·0027

each*

8201-112

4%

2%

8201-128

8%

4%

8214-024

5·3%

5·3%

8201-144

5·3%

2·7%

8214-040

4% +8%

or £0·0027

each*

4% +8%

or £0·0027

each*

8201-152

4%

2%

8201-160

4%

2%

8214-056

4% +8%

or £0·0027

each*

4% +8%

or £0·0027

each*

8201-176

3·2%

1·6%

8201-184

4%

2%

8214-064

5·3%

5·3%

8201-230

4%

2%

8215-000

8%

8%

8201-238

4%

2%

8301-020

8%

4%

8201-262

5·3%

2·7%

8301-036

8%

4%

8202-388

8% +

£0·048 each

4% +

£0·024 each

8301-060

8%

4%

8301-113

8%

4%

8204-272

12%

6%

8301-177

8%

4%

8204-280

4%

2%

8301-185

8%

4%

8204-288

4·8%

2·4%

8301-255

8%

4%

8204-318

6·4%

3·2%

8302-124

5·3%

2·7%

8204-334

12%

6%

8302-164

6·4%

3·2%

8204-342

4·8%

2·4%

8302-172

6·4%

3·2%

8204-350

6·4%

3·2%

8302-217

8%

4%

8209-227

12%

12%

8302-221

6·4%

3·2%

8209-235

12%

12%

8302-233

8%

4%

8209-243

8%

8%

8302-265

8%

4%

8209-259

8%

8%

8303-127

4·8%

2·4%

8210-412

12%

12%

8304-413

5·3%

2·7%

8210-429

8%

8%

8304-421

4·8%

2·4%

8211-542

12% or

£0·192

the gross*

6% or

£0·096

the gross*

8304-439

8305-523

8%

4% or

£0·0027

the article*

4%

2% or

£0·0013

the article*

8211-558

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8306-227

6·4%

3·2%

8410-187

5·3%

2·7%

8306-251

6·4%

3·2%

8410-213

5·3%

2·7%

8306-267

6·4%

3·2%

8410-221

5·3%

2·7%

8306-335

6·4%

3·2%

8410-233

5·3%

2·7%

8306-343

6·4%

3·2%

8410-241

5·3%

2·7%

8306-351

8%

4%

8412-118

8%

4%

8306-415

4·8%

2·4%

8412-126

8%

4%

8307-316

6·4%

3·2%

8414-178

6·4%

3·2%

8307-332

4·8%

2·4%

8417-014

3·2%

1·6%

8307-340

6·4%

3·2%

8417-018

5·3%

2·7%

8307-356

6·4%

3·2%

8417-030

3·2%

1·6%

8307-372

4·8%

2·4%

8417-034

5·3%

2·7%

8307-388

6·4%

3·2%

8417-054

3·2%

1·6%

8307-417

4·8%

2·4%

8417-062

5·3%

2·7%

8307-433

4·8%

2·4%

8417-074

3·2%

1·6%

8311-013

8%

4%

8417-078

5·3%

2·7%

8311-021

6·4%

3·2%

8417-117

3·2%

1·6%

8312-115

6·4%

3·2%

8417-121

4%

2%

8313-318

5·3%

2·7%

8417-133

3·2%

1·6%

8313-334

5·3%

2·7%

8417-137

4%

2%

8313-350

8%

4%

8417-145

3·2%

1·6%

8313-358

8%

4%

8417-153

5·3%

2·7%

8314-615

8%

4%

8417-165

3·2%

1·6%

8314-629

8%

4%

8417-173

5·3%

2·7%

8315-017

4%

2%

8417-216

3·2%

1·6%

8415-025

4%

2%

8417-220

5·3%

2·7%

8410-115

5·3%

2·7%

8417-232

3·2%

1·6%

8410-123

5·3%

2·7%

8417-236

5·3%

2·7%

8410-131

5·3%

2·7%

8417-248

3·2%

1·6%

8410-147

5·3%

2·7%

8417-252

5·3%

2·7%

8410-155

5·3%

2·7%

8418-534

4%

2%

8410-171

5·3%

2·7%

8418-538

4%

2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8418-542

3·2%

1·6%

8425-434

6·4%

3·2%

8418-550

3·2%

1·6%

8426-438

8%

4%

8420-044

3·2%

1·6%

8426-442

5·3%

2·7%

8420-048

3·2%

1·6%

8426-446

5·3%

2·7%

8420-052

3·2%

1·6%

8426-458

8%

4%

8420-056

3·2%

1·6%

8426-462

5·3%

2·7%

8420-060

3·2%

1·6%

8428-017

4%

2%

8420-064

3·2%

1·6%

8428-033

4%

2%

8420-068

3·2%

1·6%

8428-041

4%

2%

8420-072

3·2%

1·6%

8429-053

5·3%

2·7%

8420-076

3·2%

1·6%

8429-065

5·3%

2·7%

8420-089

3·2%

1·6%

8430-517

5·3%

2·7%

8421-541

6·4%

3·2%

8430-533

5·3%

2·7%

8421-557

6·4%

3·2%

8430-545

5·3%

2·7%

8422-351

5·3%

2·7%

8430-561

5·3%

2·7%

8422-367

3·2%

1·6%

8430-577

5·3%

2·7%

8422-371

6·4%

3·2%

8438-622

5·3%

2·7%

8424-518

5%

4%

8440-227

3·2%

1·6%

8424-528

5% or

£3·75 *

4% or

£3·00 *

8440-251

3·2%

1·6%

8440-267

5·3%

2·7%

8424-532

5%

4%

8440-283

5·3%

2·7%

8424-544

5%

4%

8440-321

5·3%

2·7%

8424-556

3%

1·5%

8440-337

5·3%

2·7%

8424-560

3%

1·5%

8440-353

5·3%

2·7%

8424-568

5%

4%

8451-543

4%

2%

8424-572

3%

1·5%

8451-547

4%

2%

8424-576

3%

1·5%

8451-551

4%

2%

8424-584

5%

4%

8455-441

4%

2%

8424-622

5%

4%

8456-314

6·4%

3·2%

8424-632

5%

4%

8459-112

5·3%

2·7%

8424-636

3%

1·5

8459-140

5·3%

2·7%

8425-322

6·4%

3·2%

8459-164

5·3%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8459-176

5·3%

2·7%

8461-046

5·3%

2·7%

8459-180

2·4%

1·2%

8461-058

5·3%

2·7%

8459-184

5·3%

2·7%

8461-074

5·3%

2·7%

8459-320

5·3%

2·7%

8463-221

4%

2%

8459-324

2·4%

1·2%

8463-225

5·3%

2·7%

8459-328

5·3%

2·7%

8463-237

3·2%

1·6%

8459-340

5·3%

2·7%

8463-253

4%

2%

8459-344

2·4%

1·2%

8463-261

3·2%

1·6%

8459-348

5·3%

2·7%

8463-277

4%

2%

8459-364

5·3%

2·7%

8463-281

5·3%

2·7%

8459-368

2·4%

1·2%

8463-426

4%

2%

8459-372

5·3%

2·7%

8463-442

4%

2%

8459-388

5·3%

2·7%

8463-450

3·2%

1·6%

8459-518

2·4%

1·2%

8463-462

4%

2%

8459-522

5·3%

2·7%

8463-470

3·2%

1·6%

8459-538

5·3%

2·7%

8463-482

4%

2%

8459-542

2·4%

1·2%

8463-484

5·3%

2·7%

8459-546

5·3%

2·7%

8463-512

3·2%

1·6%

8459-558

5·3%

2·7%

8463-524

4%

2%

8459-562

2·4%

1·2%

8463-532

3·2%

1·6%

8459-566

5·3%

2·7%

8463-544

4%

2%

8459-578

6·4%

3·2%

8463-548

5·3%

2·7%

8459-582

5·3%

2·7%

8463-564

4%

2%

8459-586

2·4%

1·2%

8463-580

4%

2%

8459-612

5·3%

2·7%

8463-588

3·2%

1·6%

8459-628

2·4%

1·2%

8463-626

4%

2%

8459-636

2·4%

1·2%

8463-634

3·2%

1·6%

8459-644

2·4%

1·2%

8464-463

7·5%

7·5%

8459-652

2·4%

1·2%

8464-471

7·5%

7·5%

8459-660

2·4%

1·2%

8465-681

5·3%

2·7%

8461-020

5·3%

2·7%

8501-136

6·4%

3·2%

8461-038

5·3%

2·7%

8501-144

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8501-164

6·4%

3·2%

8506-078

4%

4%

8501-176

6·4%

3·2%

8507-115

6·4%

6·4%

8501-184

6·4%

3·2%

8507-123

6·4%

6·4%

8501-216

6·4%

3·2%

8508-428

10% or

£0·015 each*

10% or

£0·015 each*

8501-240

8%

4%

8508-436

10% or

£0·015 each*

10% or

£0·015 each*

8501-248

8%

4%

8501-268

8%

4%

8508-444

£0·012 each

£0·006 each

8501-272

8% or

£0·04 each*

8% or

£0·04 each*

8508-452

£0·004 each

£0·002 each

8512-317

4%

4%

8501-276

8% or

£0·016 each*

8% or

£0·016 each*

8512-325

5·3%

5·3%

8501-284

8%

4%

8512-333

4%

4%

8501-288

8% or

£0·04 each*

8% or

£0·04 each*

8512-341

6·4%

6·4%

8512-361

6·4%

6·4%

8501-312

8% or

£0·016 each*

8% or

£0·016 each*

8512-416

6·4%

6·4%

8501-324

8%

8%

8512-436

6·4%

6·4%

8501-340

6·4%

3·2%

8512-448

6·4%

6·4%

8501-352

8%

4%

8512-480

6·4%

6·4%

8501-356

8%

8%

8512-488

2·7%

2·7%

8501-372

8%

8%

8512-523

6·4%

6·4%

8502-214

8%

8%

8512-535

4%

4%

8502-238

8%

8%

8512-555

6·4%

6·4%

8503-327

8%

4%

8512-567

2·7%

2·7%

8503-343

8%

4%

8512-619

6·4%

6·4%

8504-512

5·3%

2·7%

8514-012

8% or

£0·08 each*

8% or

£0·08 each*

8504-520

5·3%

2·7%

8514-052

8% or

£0·112 each*

8% or

£0·112 each*

8504-560

5·3%

2·7%

8504-584

5·3%

2·7%

8514-060

8%

8%

8506-014

6·4%

6·4%

8515-114

8% or

£0·80 each*

8% or

£0·80 each*

8506-022

4%

4%

8506-030

6·4%

6·4%

8515-122

8% or

£0·80 each*

8% or

£0·80 each*

8506-054

6·4%

6·4%

8515-128

8% or

£0·80 each*

8% or

£0·80 each*

8506-070

6·4%

6·4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8515-132

8% or

£0·80 each*

8% or

£0·80 each*

8519-435

8%

8%

8519-443

8%

8%

8515-138

8% or

£0·80 each*

8% or

£0·80 each*

8519-451

8%

8%

8515-142

8% or

£2·40 each*

8% or

£2·40 each*

8519-455

8%

8%

8519-471

8%

8%

8515-148

8% or

£2·40 each*

8% or

£2·40 each*

8519-487

8%

8%

8515-154

8% or

£2·40 each*

8% or

£2·40 each*

8519-522

8% or

£0·016 each*

8% or

£0·016 each*

8515-166

8% or

£0·80 each*

8% or

£0·80 each*

8519-538

8% or

£0·016 each*

8% or

£0·016 each*

8515-172

8% or

£0·80 each*

8% or

£0·80 each*

8519-558

8%

8%

8520-321

8%

8%

8515-178

8% or

£0·112 each*

8% or

£0·112 each*

8520-333

10%

10%

8515-212

8% or

£0·112 each*

8% or

£0·112 each*

8520-337

8%

8%

8515-252

8%

8%

8502-353

6·4% or

£0·04 each*

6·4% or

£0·04 each*

8515-284

8%

8%

8520-361

8%

8%

8518-537

8% or

£0·04 each*

8% or

£0·04 each*

8522-461

8%

8%

8523-632

8%

4%

8518-541

8%

8%

8523-648

8%

4%

8518-553

8%

8%

8523-672

8%

4%

8519-251

8%

8%

8524-233

7·5%

7·5%

8519-283

8%

8%

8526-418

£0·012 each

£0·012 each

8519-322

8%

8%

8526-426

8%

8%

8519-326

8%

8%

8526-438

8%

8%

8519-334

8%

8%

8526-450

8%

8%

8519-346

8%

8%

8526-462

8%

8%

8519-352

8%

8%

8519-354

8%

8%

8701-325

26% or

£8·00

per body*

26% or

£8·00

per body*

8519-362

8%

8%

8701-333

23·5%

23·5%

8519-370

8%

8%

8519-378

8%

8%

8701-341

26% or

£8·00

per body*

26% or

£8·00

per body*

8519-415

8%

8%

8519-427

8%

8%

8701-359

23·5%

23·5%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8702-020

31%

31%

8702-672

31%

31%

8702-028

26%

26%

8702-684

23·5%

23·5%

8702-044

31%

31%

8702-689

31%

31%

8702-060

31%

31%

8703-126

23·5%

23·5%

8702-068

26%

26%

8703-138

23·5%

23·5%

8702-084

31%

31%

8703-179

23·5%

23·5%

8702-122

23·5%

23·5%

8704-354

31%

31%

8702-126

31%

31%

8704-362

31%

31%

8702-142

23·5%

23·5%

8704-370

23·5%

23·5%

8702-146

31%

31%

8704-451

31%

31%

8702-158

31%

31%

8704-467

31%

31%

8702-174

31%

31%

8704-479

23·5%

23·5%

8702-214

31%

31%

8705-536

31%

31%

8702-230

31%

31%

8705-544

23·5%

23·5%

8702-242

23·5%

23·5%

8705-552

26%

26%

8702-246

31%

31%

8705-560

46%

46%

8702-262

23·5%

23·5%

8705-568

26% or

£8·00

per body*

26% or

£8·00

per body*

8702-266

31%

31%

8702-428

31%

31%

8705-576

23·5%

23·5%

8702-436

26%

26%

8705-628

31%

31%

8702-444

31%

31%

8705-636

23·5%

23·5%

8702-468

23·5%

23·5%

8705-644

26%

26%

8702-476

31%

31%

8705-652

46%

46%

8702-524

23·5%

23·5%

8705-660

26% or

£8·00

per body*

26% or

£8·00

per body*

8702-532

31%

31%

8702-548

23·5%

23·5%

8705-669

23·5%

23·5%

8702-556

31%

31%

8706-014

£0·0067

per lb.

£0·0067

per lb.

8702-588

31%

31%

8706-030

5·3%

5·3%

8702-624

31%

31%

8706-046

45%

45%

8702-636

23·5%

23·5%

8706-054

45%

45%

8702-640

31%

31%

8702-664

23·5%

23·5%

8706-062

40%

40%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8706-078

45%

45%

8714-013

5·3%

5·3%

8706-086

45%

45%

8714-037

7%

7%

8706-112

40%

40%

8714-045

14% or

£12·00 each*

14% or

£12·00 each*

8706-144

£0·0067

per lb.

£0·0067

per lb.

8714-053

14% or

£12·00 each*

14% or

£12·00 each*

8706-160

5·3%

5·3%

8714-061

14% or

£12·00 each*

14% or

£12·00 each*

8706-176

45%

45%

8706-184

45%

45%

8714-077

7%

7%

8706-216

40%

40%

8714-085

14% or

£12·00 each*

14% or

£12·00 each*

8706-224

40%

40%

8714-117

3%

3%

8706-240

45%

45%

8714-133

7%

7%

8706-248

45%

45%

8714-137

14% or

£12·00 each*

14% or

£12·00 each*

8706-256

40%

40%

8708-523

23·5%

23·5%

8714-145

7%

7%

8708-549

23·5%

23·5%

8714-157

14% or

£12·00 each*

14% or

£12·00 each*

8709-320

23%

23%

8714-161

11%

8·9%

8709-332

21%

21%

8714-163

8%

8%

8709-336

23%

23%

8714-173

4%

4%

8709-334

23%

23%

8714-181

8%

8%

8709-356

21%

21%

8714-218

4%

4%

8709-360

23%

23%

8714-226

8%

8%

8709-368

23%

23%

8714-234

14% or

£8·00 each*

14% or

£8·00 each*

8709-379

21%

21%

8710-335

5·3%

5·3%

8714-242

11·5%

11·5%

8712-032

4% or

£0·08 each*

4% or

£0·08 each*

8714-250

£0·0067

per lb.

£0·0067

per lb.

8712-040

8% or

£0·08 each*

8% or

£0·08 each*

8714-258

5·3%

5·3%

8714-266

15%

15%

8712-048

8%

8%

8714-274

17·5%

17·5%

8712-056

8%

8%

8714-318

15%

15%

8712-064

8%

8%

8714-326

5·3%

5·3%

8713-414

8%

8%

8714-334

6·4%

6·4%

8713-422

8%

8%

8714-342

5·3%

5·3%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

8714-346

11%

8·9%

9102-655

5·3%

2·7%

8714-348

8%

8%

9103-017

5·3%

2·7%

8714-350

6·4%

3·2%

9104-214

5·3%

2·7%

8714-356

4%

4%

9104-230

5·3%

2·7%

8714-358

8%

8%

9104-246

5·3%

2·7%

9001-113

5·3%

2·7%

9104-262

5·3%

2·7%

9003-438

5·3% or

£0·032 each*

2·7% or

£0·016 each*

9104-278

5·3%

2·7%

9104-316

5·3%

2·7%

9003-462

5·3% or

£0·0213

each*

2·7% or

£0·0107

each*

9104-332

5·3%

2·7%

9104-348

5·3%

2·7%

9003-470

5·3% or

£0·0107

each*

2·7% or

£0·0053

each*

9104-364

5·3%

2·7%

9107-418

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9003-478

5·3% or

£0·0053

each*

2·7% or

£0·0027

each*

9107-434

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9003-486

5·3%

2·7%

9004-512

5·3% or

£0·032 each*

2·7% or

£0·016 each*

9108-627

5·3%

2·7%

9004-520

5·3%

2·7%

9109-518

3·6%

1·8%

9004-536

5·3% or

£0·032 each*

2·7% or

£0·016 each*

9109-529

3·6%

1·8%

9110-217

5·3%

2·7%

9004-549

5·3%

2·7%

9111-028

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9018-217

8%

4%

9019-434

4%

2%

9111-036

3·6% or

£0·0267

each*

1·8% or

£0·0133

each*

9019-517

8%

4%

9026-016

1·6%

0·8%

9026-048

8%

4%

9111-052

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9029-436

8%

4%

9111-060

3·6% or

£0·0267

each*

1·8% or

£0·0133

each*

9101-524

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9111-076

5·3%

2·7%

9101-548

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9111-112

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9102-615

5·3%

2·7%

9111-120

3·6% or

£0·1067

each*

1·8% or

£0·0533

each*

9102-631

5·3%

2·7%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

9111-128

3·6% or

£0·0267

each*

1·8% or

£0·0133

each*

9211-3369211-344

3·6%

3·6%

3·6%

3·6%

9111-160

5·3%

2·7%

9211-352

3·6%

3·6%

9111-168

3·6% or

£0·0267

each*

1·8% or

£0·0133

each*

9211-360

9212-355

3·6%

1·6% or

£0·008 each*

3·6%

0·8% or

£0·004 each*

9111-176

3·6% or

£0·0267

each*

1·8% or

£0·0133

each*

9212-363

1·6% or

£0·008 each*

0·8% or

£0·004 each*

9201-212

3·6%

1·8%

9213-516

3·6%

3·6%

9201-220

3·6%

1·8%

9213-524

3·6%

3·6%

9201-229

3·6%

1·8%

9213-540

3·6%

3·6%

9202-314

3·6%

1·8%

9213-556

3·6%

3·6%

9202-329

3·6%

1·8%

9213-572

3·6%

3·6%

9203-414

3·6%

1·8%

9304-416

6·4%

3·6%

9203-429

3·6%

1·8%

9306-020

6·4%

3·6%

9204-013

3·6%

1·8%

9306-044

6·4%

3·6%

9204-029

3·6%

1·8%

9307-245

£0·24

per hundred

£0·12

per hundred

9205-513

3·6%

1·8%

9401-027

9·7%

7·3%

9205-529

3·6%

1·8%

9401-035

11·6%

8·8%

9206-000

3·6%

1·8%

9401-043

11·6%

8·8%

9207-000

3·6%

1·8%

9401-051

9·7%

7·3%

9208-214

6·4%

3·2%

9401-067

7·8%

7·8%

9208-222

3·6%

1·8%

9401-117

41·2%

41·2%

9208-230

3·6%

1·8%

9209-129

3·6%

1·8%

9401-125

11·6% or

£0·232

per chair*

8·8% or

£0·176

per chair*

9210-018

3·6%

1·8%

9401-133

5·8%

4·4%

9210-042

3·6%

1·8%

9401-141

8%

4%

9210-050

3·6%

1·8%

9401-165

11·6%

8·8%

9210-058

3·6%

1·8%

9210-066

3·6%

1·8%

9401-173

11·6% or

£0·232

per chair*

8·8% or

£0·176

per chair*

9210-074

3·6%

1·8%

9210-089

3·6%

1·8%

9401-181

5·8%

4·4%

9211-328

3·6%

3·6%

9401-216

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

9401-232

11·6%

8·8%

9403-155

11·6%

8·8%

9401-240

9·7%

7·3%

9403-163

11·6%

8·8%

9401-248

7·8%

5·9%

9403-171

11·6%

8·8%

9401-256

6·7%

3·3%

9403-217

11·6%

8·8%

9401-264

9·7%

7·3%

9403-225

5·8%

4·4%

9401-272

7·8%

5·9%

9403-233

11·6%

8·8%

9401-280

6·7%

3·3%

9403-257

11·6%

8·8%

9401-288

9·7%

7·3%

9403-265

11·6%

8·8%

9401-312

9·7%

7·3%

9403-273

9·7%

7·3%

9401-320

7·8%

5·9%

9403-281

9·7%

7·3%

9401-328

6·7%

3·3%

9403-316

9·7%

7·3%

9401-336

9·7%

7·3%

9403-324

7·8%

5·9%

9401-344

6·7%

3·3%

9403-332

9·7%

7·3%

9401-352

9·7%

7·3%

9403-340

9·7%

7·3%

9401-360

4%

2%

9403-356

7·8%

5·9%

9401-376

11·6%

8·8%

9403-372

11·6%

8·8%

9401-384

41·2%

41·2%

9403-380

9·7%

7·3%

9401-414

7·8%

5·9%

9403-388

9·7%

7·3%

9401-422

11·6% or

£0·139 each*

8·8% or

£0·106 each*

9403-418

11·6%

8·8%

9403-426

11·6%

8·8%

9401-430

9·7%

7·3%

9403-450

9·3%

7·1%

9401-438

41·2%

41·2%

9404-512

11·6%

8·8%

9401-446

11·6% or

£0·093 each*

8·8% or

£0·071 each*

9403-520

8%

4%

9401-454

5·8%

4·4%

9404-528

5·3%

2·7%

9401-462

11·6%

8·8%

9404-536

5·3%

2·7%

9401-470

7·8%

7·8%

9404-544

8%

4%

9402-618

8%

4%

9404-560

11·6%

8·8%

9402-626

8%

4%

9404-576

11·6%

8·8%

9402-642

8%

4%

9404-613

8%

4%

9403-115

11·6%

8·8%

9404-621

8%

4%

9403-123

11·6%

8·8%

9404-637

5·3%

2·7%

9403-131

11·6%

8·8%

9404-645

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

9501-525

8% or

£0·0007

4% or

£0·0003

9701-526

6·4%

3·2%

the length of 10 beads or

fraction of 10 beads*

9701-530

6·4%

3·2%

9701-534

6·4%

3·2%

9502-623

8% or

£0·0007

4% or

£0·0003

9701-542

8%

4%

the length of 10 beads or

fraction of 10 beads*

9702-612

8% or

£0·008 each*

4% or

£0·004 each*

9503-425

8% or

£0·0007

4% or

£0·0003

9702-620

8% or

£0·008 each*

4% or

£0·004 each*

the length of 10 beads or

fraction of 10 beads*

9702-628

8%

4%

9504-521

8% or

£0·0007

4% or

£0·0003

9702-639

8%

4%

the length of 10 beads or

fraction of 10 beads*

9703-020

8% or

£0·008 each*

4% or

£0·004 each*

9505-427

8% or

£0·0007

4% or

£0·0003

9703-060

6·4%

3·2%

the length of 10 beads or

fraction of 10 beads*

9703-076

6·4%

3·2%

9505-475

8% or

£0·0007

4% or

£0·0003

9703-114

6·4%

3·2%

the length of 10 beads or

fraction of 10 beads*

9703-138

6·4%

3·2%

9703-154

6·4%

3·2%

9506-025

8% or

£0·0007

4% or

£0·0003

9703-170

6·4% or

£0·008 each*

3·2% or

£0·004 each*

the length of 10 beads or

fraction of 10 beads*

9703-178

6·4%

3·2%

9507-626

8% or

£0·0007

4% or

£0·0003

9703-186

6·4%

3·2%

the length of 10 beads or

fraction of 10 beads*

9703-328

6·4%

3·2%

9508-323

6·4%

3·2%

9703-352

6·4%

3·2%

9508-331

8%

4%

9703-360

8% or

£0·008 each*

4% or

£0·004 each*

9601-000

14%

14%

9602-018

14%

14%

9703-384

6·4% or

£0·0027

per doz. or

part of a

doz.*

3·2% or

£0·0013

per doz. or

part of a

doz.*

9602-042

14%

14%

9602-050

14%

14%

9703-412

6·4% or

£0·008 each*

3·2% or

£0·004 each*

9602-066

14%

14%

9603-000

5·3%

2·7%

9703-420

6·4%

3·2%

9605-415

8%

4%

9703-436

6·4%

3·2%

9606-617

5·3%

2·7%

9703-444

8% or

£0·008 each*

4% or

£0·004 each*

9701-518

8%

4%

9701-520

8%

4%

9703-460

6·4%

3·2%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

9703-468

6·4%

3·2%

9706-242

5·3%

2·7%

9704-217

£0·048

per doz.

packs

£0·024

per doz.

packs

9706-258

9706-266

1·6%

1·6%

0·8%

0·8%

9704-225

1·6%

0·8%

9706-282

1·6%

0·8%

9704-233

6·7%

3·3%

9707-520

6·4%

3·2%

9704-241

8%

4%

9707-528

1·6%

0·8%

9704-257

1·6%

0·8%

9707-536

6·4% or

£0·0533

each*

3·2% or

£0·0267

each*

9704-269

1·6%

0·8%

9705-422

5·3%

2·7%

9707-544

6·4% or

£0·0267

each*

3·2% or

£0·0133

each*

9705-438

2·4% or

£0·0004

each*

1·2% or

£0·0002

each*

9707-560

6·4%

3·2%

9705-446

5·3%

2·7%

9707-568

6·4%

3·2%

9705-454

8%

4%

9801-616

8% or

£0·008

per gross*

4% or

£0·004

per gross*

9706-018

12%

6%

9706-034

8%

4%

9801-624

12% or

£0·012

per gross*

6% or

£0·006

per gross*

9706-042

1·6%

0·8%

9706-058

12% + £0·08

per racquet,

frame or

bend

6% + £0·04

per racquet,

frame or

bend

9801-648

9801-672

4·8%

12% or

£0·012

per gross*

2·4%

6% or

£0·006

per gross*

9706-066

12%

6%

9801-680

12% or

£0·012

per gross*

6% or

£0·006

per gross*

9706-082

1·6%

0·8%

9706-116

8%

4%

9706-124

1·6%

0·8%

9802-514

6·4% or

£0·0007

3·2% or

£0·0003

9706-132

8%

4%

per inch or part of an

inch of the length*

9706-148

1·6%

0·8%

9802-522

6·4% or

£0·0007

3·2% or

£0·0003

per inch or part of an

inch of the length*

9706-156

12% + £0·08

per racquet,

frame or

bend

6% + £0·04

per racquet,

frame or

bend

9802-530

6·4% or

£0·0003

3·2% or

£0·0002

9706-164

12%

6%

per inch or part of an

inch of the length*

9706-180

12%

6%

9802-538

6·4%

3·2%

9706-218

8%

4%

9802-554

6·4% or

£0·0007

3·2% or

£0·0003

9706-226

8%

4%

per inch or part of an

inch of the length*

9706-234

8%

4%

Tariff Code No.

United Kingdom rate

Northern Ireland rate

Tariff Code No.

United Kingdom rate

Northern Ireland rate

9802-562

6·4% or

£0·0007

3·2% or

£0·0003

9807-327

1·6%

0·8%

per inch or part of an

inch of the length*

9808-513

8% or

£0·0267

4% or

£0·0133

per 12 yds. or fraction of

12 yds. of the length of

the ribbon*

9802-570

6·4% or

£0·0003

3·2% or

£0·0002

per inch or part of an

inch of the length*

9802-578

6·4%

3·2%

9808-521

8% or

£0·0533

4% or

£0·0267

9803-015

£0·004 each

£0·002 each

per 3 yds. or fraction of

3 yds. of the length of

the ribbon*

9803-023

£0·004 each

£0·002 each

9810-516

6·4% or

£0·0053

each*

3·2% or

£0·0027

each*

9803-055

£0·002 each

£0·001 each

9803-127

£0·016

per doz.

£0·008

per doz.

9810-524

6·4%

3·2%

9803-135

£0·016

per doz.

£0·008

per doz.

9810-532

6·4% or

£0·0053

each*

3·2% or

£0·0027

each*

9803-151

£0·002 each

£0·001 each

9810-540

6·4% or

£0·0053

each*

3·2% or

£0·0027

each*

9803-167

£0·016

per doz.

£0·008

per doz.

9803-183

5·3% or

£0·032

per gross*

2·7% or

£0·016

per gross*

9810-548

6·4% or

£0·0053

each*

3·2% or

£0·0027

each*

9805-416

5·3% or

£0·064

per gross*

2·7% or

£0·032

per gross*

9810-556

6·4% or

£0·0053

each*

3·2% or

£0·0027

each*

9805-424

5·3% or

£0·128

per gross*

2·7% or

£0·064

per gross*

9810-569

9811-626

6·4%

4%

3·2%

2%

9805-440

5·3% or

£0·032

per gross*

2·7% or

£0·016

per gross*

9811-642

9812-027

4%

4%

2%

2%

9805-448

5·3% or

£0·064

per gross*

2·7% or

£0·032

per gross*

9812-043

9814-313

4%

6·4%

2%

3·2%

9805-464

5·3% or

£0·032

per gross*

2·7% or

£0·016

per gross*

9814-329

9815-614

6·4%

8%

3·2%

4%

9805-472

5·3% or

£0·064

per gross*

2·7% or

£0·032

per gross*

9815-630

9815-646

8%

8%

4%

4%

GIVEN under the Official Seal of the Government this 19th day of June, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are: —

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

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

(iii) to convert the units of quantity at a large number of tariff headings to metric terms; and

(iv) to make a number of other changes of a minor nature in the Customs tariff.