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S.I. No. 156 of 1967.
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IMPOSITION OF DUTIES (No. 164) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1967
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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. 164) (Customs Duties and Form of Customs Tariff) Order, 1967.
2. This Order shall come into operation on the 1st day of July, 1967.
3. (1) In this Order "the Principal Order" means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (
S.I. No. 132 of 1966
).
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(2) 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 Principal Order is hereby amended by—
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(i) the insertion of "22.02," after "21.02" in paragraph 14,
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(ii) the substitution of "0.6d." for "0.7d." in paragraphs 18 (5) (a) and 18 (5) (b),
|
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(iii) the substitution of "sixteen per cent." for "eighteen per cent." in paragraph 19 (3),
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(iv) the substitution of "3.8d." for "4.3d." in paragraph 20 (2),
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(v) the substitution of "£9. 12s. 1d. the gallon" for "£10. 15s. 3d. the gallon" in paragraph 21 (2),
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(vi) the substitution of "sixteen per cent." for "eighteen per cent." in paragraph 22 (a),
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(vii) the substitution of "1s. 7.2d. the gallon" and "3s. 2.4d. the gallon" respectively for "1s. 9.6d. the gallon" and "3s. 7.2d the gallon" in paragraph 23 (2),
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(viii) the substitution of "£9. 10s. 8.8d. the gallon" for "£10. 14s. 6.9d. the gallon" in paragraph 24 (2),
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(ix) the substitution, for the rates stated in the sixth and seventh columns respectively of the Schedule to the Principal Order at each tariff heading number mentioned in a column headed "Tariff Heading No." in the Schedule to this Order of the rates stated in the columns headed "United Kingdom rate" and "Northern Ireland rate" respectively in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,
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(x) the substitution of "(c) Animal fat, other than products of heading No. 02.05 (Chapter 15)" for "(c) Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15)" in the Note in Chapter 2 of the Schedule,
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(xi) the insertion of "1s. 9 5/6d. per gallon", "1s. 9 5/6d. per gallon", "1s. 9 5/6d. per gallon", "1s. 9d. per gallon" and "1s. 9d. per gallon" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading numbers 20.07 (A), 22.01 (A), 22.02 (B) and 22.07 (D) (2),
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(xii) (a) the deletion of the matter in the third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 22.02 (A),
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(b) the insertion of "60% plus 1s. 9 5/6 d. per gallon", "60% plus 1s. 9 5/6d. per gallon", "40% plus 1s. 9 5/6 d. per gallon", "32% plus 1s. 9d. per gallon" and "32% plus 1s. 9d. per gallon" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 22.02 (A),
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(xiii) the substitution of "25.6% or 3s. 2.4d." for "28.8% or 3s. 7.2d." wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),
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(xiv) the substitution of "3.2%" and "2.8%" respectively for "3.6%" and "3.2%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
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(xv) the insertion after "Made" in paragraph (b) of Note 6 in Section XI of the Schedule of "and finished by weaving and",
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(xvi) the substitution of "Chenille yarn (including flock chenille yarn), gimped yarn" for "Chenille yarn, gimped yarn" in the first column of the Schedule at tariff heading number 58.07,
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(xvii) the substitution of "25.6% or 3s. 2.4d." for "28.8% or 3s. 7.2d." wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (b) of tariff heading number 70.14, which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),
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(xviii) the substitution of "32% "for "48%" in the fourth column of the Schedule at tariff heading number 73.38 (D) (1),
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(xix) the substitution of " 25.6% or 3s. 2.4d." for "28.8% or 3s. 7.2d." wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07, which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),
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(xx) the substitution of "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." respectively for "3s. 7.2d.", "1s. 5.3d." and "10s. 1d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,
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(xxi) the substitution of "6s. 4.8d.", "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." respectively for "7s. 2.4d.", "3s. 7.2d.", "1s. 5.3d." and "10s. 1d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (i) of tariff heading number 85.15 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,
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(xxii) (a) the deletion of the matter in the third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 90.07 (A),
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(b) the substitution for the matter in the first column of the Schedule at tariff heading number 90.07 (A) of the following:
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"(A) Photographic cameras for roll film not exceeding 3 inches in width or for other film not exceeding 35 millimetres in width, excluding cameras for recording on microfilm:
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(1) Designed solely for medical or surgical purposes
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(2) Other",
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(c) the insertion in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 90.07 (A) (1) (inserted by this Order) of "Free", "Free", "Free", "Free" and "Free", and
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(d) the insertion in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 90.07 (A) (2) (inserted by this Order) of "18%", "18%", "12%", "12%" and "12%".
5. The duties of customs imposed by the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 (
S.I. No. 163 of 1962
), are hereby terminated and accordingly paragraph 29 (1) of the Principal Order is hereby amended by the deletion of ",other than the excepted duties,".
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SCHEDULE
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Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
02.01 (A)
|
3.2d. per lb.
|
3.2d. per lb.
|
07.01 (E) (2)
|
1.6d. per lb.
|
1.6d. per lb.
|
|
02.04 (A)
|
9.6d. per lb.
|
9.6d. per lb.
|
07.01 (IJ) (1)
|
3.2d. per lb.
|
3.2d. per lb.
|
|
02.05 (A)
|
£2 4s. 10d. per cwt.
|
£2 4s. 10d. per cwt.
|
07.02 (A)
|
3.2d. per lb.
|
3.2d. per lb.
|
|
02.06 (A)
|
3.2d. per lb.
|
3.2d. per lb.
|
07.03 (A)
|
3.2d. per lb.
|
3.2d. per lb.
|
|
02.06 (D)
|
9.6d. per lb.
|
9.6d. per lb.
|
07.06
|
6.4d. per lb.
|
6.4d. per lb.
|
|
03.01 (A) (1)
|
0.8d. per lb.
|
0.8d. per lb.
|
08.04 (A) (1) (a)
|
0.8d. per lb.
|
0.8d. per lb.
|
|
03.02 (A) (2)
|
0.8d. per lb.
|
0.8d. per lb.
|
08.05 (A)
|
26.7% plus 6.7%
|
26.7% plus 6.7%
|
|
03.02 (B) (1)
|
9.6d. per stone
|
9.6d. per stone
|
08.07 (A)
|
2.4d. per lb.
|
2.4d. per lb.
|
|
04.06
|
9.6d. per lb.
|
9.6d. per lb.
|
08.07 (B) (1)
|
0.8d. per lb.
|
0.8d. per lb.
|
|
05.04 (A)
|
£4 per lb.
|
£4 per lb.
|
08.08 (B) (2)
|
2.4d. per lb.
|
2.4d. per lb.
|
|
06.01 (A)
|
4.8d. per lb.
|
4.8d. per lb.
|
08.10 (A)
|
3.2d. per lb.
|
3.2d. per lb.
|
|
06.01 (B) (1)
|
4.8d. per lb.
|
4.8d. per lb.
|
08.11 (A) (2) (a)
|
2d. per lb.
|
2d. per lb.
|
|
06.02 (A) (1)
|
2.4d. per bush
|
2.4d. per bush
|
08.12 (B) (3) (a)
|
5.3%
|
5.3%
|
|
06.02 (A) (3)
|
8s. per cwt.
|
8s. per cwt.
|
09.01 (B) (1)
|
16% plus 1.6d. per lb.
|
16% plus 1.6d. per lb.
|
|
06.02 (A) (4)
|
2.4d. per lb.
|
2.4d. per lb.
|
09.01 (B) (2)
|
16%
|
16%
|
|
06.02 (B) (1)
|
4.8d. per lb.
|
4.8d. per lb.
|
09.04 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
06.02 (B) (2)
|
2.4d. per lb.
|
2.4d. per lb.
|
09.06 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
06.03
|
4.8d. per lb.
|
4.8d. per lb.
|
09.07 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
06.04
|
4.8d. per lb.
|
4.8d. per lb.
|
09.08 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
07.01 (B) (1)
|
6.4d. per lb.
|
6.4d. per lb.
|
09.09 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
09.10 (A)
|
3.8d. per lb.
|
3.8d. per lb.
|
16.02 (B) (3)
|
9.6d. per lb.
|
9.6d. per lb.
|
|
11.04 (A) (1)
|
26.7% plus 6.7%
|
26.7% plus 6.7%
|
16.02 (B) (4) (c)
|
£2 4s. 10d. per cwt.
|
£2 4s. 10d. per cwt.
|
|
11.06 (A)
|
2s. 4.8d. per cwt.
|
2s. 4.8d. per cwt.
|
16.03
|
4s. per lb.
|
4s. per lb.
|
|
11.06 (B)
|
6.4d. per lb.
|
6.4d. per lb.
|
16.04 (A) (1)
|
16%
|
16%
|
|
11.08 (A) (2)
|
2s. 4.8d. per cwt.
|
2s. 4.8d. per cwt.
|
16.04 (A) (2)
|
24%
|
24%
|
|
13.03 (A)
|
16%
|
16%
|
16.05 (A)
|
24%
|
24%
|
|
15.01
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
18.03
|
1s. 3.4d. per lb.
|
1s. 3.4d. per lb.
|
|
15.02 (A)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
18.05
|
1s. 3.4d. per lb.
|
1s. 3.4d. per lb.
|
|
15.03 (B)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
19.01
|
32% or 1s. 11d. per lb.
|
32% or 1s. 11d. per lb.
|
|
15.04 (A)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
|
|
|
|
|
|
|
19.02 (A) (2)
|
32% or 1s. 11d. per lb.
|
32% or 1. 11d. per lb.
|
|
15.06 (A)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
|
|
|
|
15.07 (B)
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
19.02 (B) (2)
|
2s. 10.6d. per lb.
|
2s. 10.6d. per lb.
|
|
15.08 (B)
|
21.3%
|
21.3%
|
|
|
|
|
15.12 (A)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
19.02 (C) (1) (a) (i)
|
1.9d. per lb.
|
1.9d. per lb.
|
|
15.12 (B)
|
21.3%
|
21.3%
|
19.02 (C) (1) (a) (ii)
|
1.6d. per lb.
|
1.6d. per lb.
|
|
15.12 (C) (2)
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
19.02 (C) (1) (b) (ii)
|
3.8d. per lb.
|
3.8d. per lb.
|
|
15.13 (A)
|
21.3%
|
21.3%
|
|
|
|
|
15.13 (B) (1)
|
£1 15s. 10d. per cwt.
|
£1 15s. 10d. per cwt.
|
19.02 (C) (2) (a) (ii)
|
1.9d. per lb.
|
1.9d. per lb.
|
|
15.13 (B) (2)
|
21.3%
|
21.3%
|
19.02 (C) (2) (b)
|
£1 8s. 10d. per cwt.
|
£1 8s. 10d. per cwt.
|
|
16.01 (A)
|
£8 19s. 2d. per cwt.
|
£8 19s. 2d. per cwt.
|
|
|
|
|
|
|
|
19.02 (C) (2) (c) (ii)
|
21.3%
|
21.3%
|
|
16.01 (B) (2)
|
£2 4s. 10d. per cwt.
|
£2 4s. 10d. per cwt.
|
|
|
|
|
|
|
|
19.03
|
32%
|
32%
|
|
16.02 (A)
|
£8 19s. 2d. per cwt.
|
£8 19s. 2d. per cwt.
|
19.04
|
1s. 11d. per cwt.
|
1s. 11d. per cwt.
|
|
16.02 (B) (1)
|
3.2d. per lb.
|
3.2d. per lb.
|
19.05 (A) (1) (a)
|
1.6d. per lb.
|
1.6d. per lb.
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
19.05 (A) (1) (b)
|
32%
|
32%
|
21.02 (A) (2)
|
16%
|
16%
|
|
|
|
|
21.03 (A)
|
11.5d. per lb.
|
11.5d. per lb.
|
|
19.05 (A) (2)
|
16%
|
16%
|
|
|
|
|
19.05 (B) (1)
|
1.6d. per lb.
|
1.6d. per lb.
|
21.04 (A)
|
11.5d. per lb.
|
11.5d. per lb.
|
|
19.06 (B)
|
1s. 11d. per cwt.
|
1s. 11d. per cwt.
|
21.04 (B) (1)
|
1.6d. per lb.
|
1.6d. per lb.
|
|
19.06 (C) (1)
|
32%
|
32%
|
21.05 (B) (1)
|
£2 13s. 9d. per cwt.
|
£2 13s. 9d. per cwt.
|
|
20.01 (A) (1) (b) (i)
|
26.7%
|
26.7%
|
|
|
|
|
|
|
|
21.05 (B) (2)
|
25.6%
|
25.6%
|
|
20.01 (A) (2) (b) (i)
|
3.2d. per lb.
|
3.2d. per lb.
|
21.05 (C)
|
£2 13s. 9d. per cwt.
|
£2 13s. 9d. per cwt.
|
|
20.01 (C) (1) (a) (ii)
|
2d. per lb.
|
2d. per lb.
|
21.06 (A)
|
£1 3s. 0d. per cwt.
|
£1 3s. 0d. per cwt.
|
|
20.01 (C) (1) (b) (ii)
|
1s. 8d. per gallon
|
1s. 8d. per gallon
|
21.06 (B)
|
21.3%
|
21.3%
|
|
|
|
|
21.07 (A)
|
25.6%
|
25.6%
|
|
20.02 (A) (1)
|
26.7%
|
26.7%
|
21.07 (C)
|
£1 8s. 10d. per cwt.
|
£1 8s. 10d. per cwt.
|
|
20.02 (B) (1) (a)
|
26.7%
|
26.7%
|
|
|
|
|
|
|
|
21.07 (D)
|
21.3%
|
21.3%
|
|
20.02 (B) (2) (a)
|
3.2d. per lb.
|
3.2d. per lb.
|
21.07 (F)
|
21.3%
|
21.3%
|
|
|
|
|
21.07 (G)
|
4s. per lb.
|
4s. per lb.
|
|
20.05 (A) (2) (b)
|
3.2d. per lb.
|
3.2d. per lb.
|
|
|
|
|
|
|
|
21.07 (H) (1) (a)
|
1.6d. per lb.
|
1.6d. per lb.
|
|
20.06 (A) (1) (b) (ii)
|
6d. per lb.
|
6d. per lb.
|
|
|
|
|
|
|
|
21.07 (H) (1) (b)
|
1s. 4d. per gallon
|
1s. 4d. per gallon
|
|
20.06 (A) (1) (c) (ii)
|
3d. per lb.
|
3d. per lb.
|
|
|
|
|
|
|
|
21.07 (H) (2) (a)
|
32%
|
32%
|
|
20.06 (A) (2) (b) (ii)
|
4.8d. per lb.
|
4.8d. per lb.
|
|
|
|
|
|
|
|
22.01 (B)
|
9.6d. per cwt.
|
9.6d. per cwt.
|
|
20.06 (B) (1) (a) (ii)
|
2d. per lb.
|
2d. per lb.
|
|
|
|
|
|
|
|
22.04 (A)
|
1s. 8d. per gallon
|
1s. 8d. per gallon
|
|
20.06 (B) (2) (d)
|
26.7%
|
26.7%
|
|
|
|
|
|
|
|
22.07 (C) (1) (b)
|
2s. 7.2d. per gallon
|
2s. 7.2d. per gallon
|
|
21.01 (A) (1)
|
16% plus 1.6d. per lb.
|
16% plus 1.6d. per lb.
|
|
|
|
|
|
|
|
22.10
|
1s. 2.4d. per gallon
|
1s. 2.4d. per gallon
|
|
21.01 (A) (2)
|
16%
|
16%
|
25.06 (A)
|
42.7%
|
37.3%
|
|
21.02 (A) (1)
|
16% plus 1.6d. per lb.
|
16% plus 1.6d. per lb.
|
25.06 (B)
|
14.2%
|
12.4%
|
|
|
|
|
25.07 (A)
|
14.2%
|
12.4%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
25.08 (A)
|
7.7d. per cwt.
|
6.7d. per cwt.
|
30.03 (G) (1)
|
32%
|
28%
|
|
|
|
|
30.03 (G) (2) (a) (i)
|
1.6d. per lb.
|
1.4d. per lb.
|
|
25.13 (A)
|
14.2%
|
12.4%
|
|
|
|
|
25.15 (A)
|
42.7%
|
37.3%
|
30.03 (G) (2) (a) (ii)
|
1s. 4d. per gallon
|
1s. 2d. per gallon
|
|
25.15 (B) (1)
|
42.7%
|
37.3%
|
|
|
|
|
|
|
|
30.04 (A)
|
21.3% or 3.8d. per lb.
|
18.7% or 3.4d. per lb.
|
|
25.16 (A)
|
42.7%
|
37.3%
|
|
|
|
|
25.17 (A)
|
42.7%
|
37.3%
|
|
|
|
|
25.17 (B) (1)
|
14.2%
|
12.4%
|
30.05 (A) (1) (b)
|
21.3% or 6s. 4.8d. per 100 containers
|
18.7% or 5s. 7.2d. per 100 containers
|
|
25.18 (A)
|
42.7%
|
37.3%
|
|
|
|
|
25.20 (A)
|
5.8d. per cwt.
|
5d. per cwt.
|
|
|
|
|
|
|
|
32.08 (A)
|
32%
|
28%
|
|
25.23
|
12.8%
|
11.2%
|
|
|
|
|
|
|
|
32.08 (B)
|
21.3%
|
18.7%
|
|
25.27 (A)
|
42.7%
|
37.3%
|
|
|
|
|
|
|
|
32.09 (A)
|
32%
|
28%
|
|
27.07 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
32.11
|
21.3%
|
18.7%
|
|
27.10 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
32.12 (A)
|
32%
|
28%
|
|
27.10 (C)
|
16%
|
14%
|
|
|
|
|
|
|
|
32.13
|
21.3%
|
18.7%
|
|
27.10 (D) (1)
|
7.7d. per gallon
|
6.7d. per gallon
|
33.04 (A) (1) (a)
|
16% plus 1.6d. per lb.
|
14% plus 1.4d. per lb.
|
|
28.13 (A)
|
14.2%
|
12.4%
|
|
|
|
|
28.40 (A)
|
21.3%
|
18.7%
|
33.04 (A) (1) (b)
|
16% plus 1s. 4d. per gallon
|
14% plus 1s. 2d. per gallon
|
|
29.01 (B)
|
21.3%
|
18.7%
|
|
|
|
|
29.02 (A)
|
6s. 4.8d. per gallon
|
5s. 7.2d. per gallon
|
|
|
|
|
|
|
|
33.04 (A) (2)
|
16%
|
14%
|
|
29.04 (A)
|
32%
|
28%
|
33.04 (B) (1) (a)
|
1.6d. per lb.
|
1.4d. per lb.
|
|
29.05 (A)
|
32%
|
28%
|
|
|
|
|
|
|
|
33.04 (B) (1) (b)
|
1s. 4d. per gallon
|
1s. 2d. per gallon
|
|
30.03 (A)
|
21.3% or 6s. 4.8d. per 100 containers
|
18.7% or 5s. 7.2d. per 100 containers
|
|
|
|
|
|
|
|
33.05 (A)
|
16%
|
14%
|
|
|
|
|
33.05 (B)
|
64% or £3 4s. per gallon
|
56% or £2 16s. per gallon
|
|
30.03 (C)
|
21.3%
|
18.7%
|
|
|
|
|
30.03 (D)
|
3.8d. per lb.
|
3.4d. per lb.
|
|
|
|
|
|
|
|
33.06 (A) (2) (a)
|
64% or 6s. 4.8d. per lb.
|
56% or 5s. 7.2d. per lb.
|
|
30.03 (E)
|
21.3%
|
18.7%
|
|
|
|
|
30.03 (F)
|
32% or 1s. 11d. per lb.
|
28% or 1s. 8.2d. per lb.
|
|
|
|
|
|
|
|
33.06 (A) (2) (b)
|
64% or £3 4s. per gallon
|
56% or £2 16s. per gallon
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
33.06 (B)
|
32%
|
28%
|
37.05 (B)
|
21.3%
|
18.7%
|
|
33.06 (D) (1) (a)
|
64% or 6s. 4.8d. per lb.
|
56% or 5s. 7.2d. per lb.
|
38.11 (A)
|
16% or 0.3d. each
|
14% or 0.3d. each
|
|
33.06 (D) (1) (b)
|
64% or £3 4s. per gallon
|
56% or £2 16s. per gallon
|
38.11 (B)
|
21.3%
|
18.7%
|
|
|
|
|
38.17 (A)
|
25.6%
|
22.4%
|
|
|
|
|
38.19 (C)
|
21.3%
|
18.7%
|
|
34.01
|
32%
|
28%
|
|
|
|
|
|
|
|
38.19 (D)
|
16% or 1.3d. per lb.
|
14% or 1.1d. per lb.
|
|
34.02
|
32%
|
28%
|
|
|
|
|
34.03 (A)
|
16%
|
14%
|
|
|
|
|
34.03 (B)
|
7.7d. per gallon
|
6.7d. per gallon
|
38.19 (E)
|
21.3%
|
18.7%
|
|
|
|
|
39.01 (A)
|
21.3%
|
18.7%
|
|
34.05 (A) (2)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
39.01 (B)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
34.05 (B) (1)
|
32%
|
28%
|
|
|
|
|
34.06
|
16%
|
14%
|
39.01 (C)
|
25.6%
|
22.4%
|
|
35.01 (A)
|
32%
|
28%
|
39.01 (D)
|
25.6%
|
22.4%
|
|
35.03 (A)
|
32%
|
28%
|
39.01 (E) (1)
|
21.3%
|
18.7%
|
|
35.05 (A)
|
16% or 1.3d. per lb.
|
14% or 1.1d. per lb.
|
39.02 (A)
|
21.3%
|
18.7%
|
|
|
|
|
39.02 (B)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
35.05 (B)
|
1s. 11d.
|
1s. 8.2d.
|
39.02 (C)
|
16%
|
14%
|
|
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
|
39.02 (D)
|
10.2d. per sq. yd.
|
9d. per sq. yd.
|
|
35.06 (A) (1)
|
16%
|
14%
|
|
|
|
|
35.06 (B) (1)
|
32%
|
28%
|
39.02 (E)
|
25.6%
|
22.4%
|
|
35.06 (B) (2)
|
16%
|
14%
|
39.02 (F)
|
25.6%
|
22.4%
|
|
35.06 (B) (3)
|
16% or 1.3d. per lb.
|
14% or 1.1d. per lb.
|
39.02 (G) (1)
|
21.3%
|
18.7%
|
|
|
|
|
39.02 (G) (2)
|
16%
|
14%
|
|
|
|
|
39.03 (A) (1)
|
21.3%
|
18.7%
|
|
35.06 (B) (4)
|
1s. 11d. per cwt.
|
1s. 8.2d. per cwt.
|
|
|
|
|
|
|
|
39.03 (B) (1)
|
32%
|
28%
|
|
35.06 (B) (5)
|
21.3%
|
18.7%
|
39.03 (B) (2)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
36.06
|
12s. 7.2d.
|
12s. 7.2d.
|
|
|
|
|
|
per 7,200 matches and so in proportion for any less number of matches.
|
39.03 (B) (3)
|
25.6%
|
22.4%
|
|
|
|
|
39.03 (B) (4)
|
25.6%
|
22.4%
|
|
|
|
|
39.03 (B) (5) (a)
|
21.3%
|
18.7%
|
|
36.08 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
39.04 (A)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
37.03(A) (1)
|
3.2%
|
2.8%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
39.04 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
39.07 (O)
|
32%
|
28%
|
|
39.05 (A)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
|
|
|
|
|
|
39.07 (P)
|
10.2d. per sq. yd.
|
9d. per sq. yd.
|
|
39.05 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
39.07 (Q)
|
21.3%
|
18.7%
|
|
39.06 (A)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
|
|
|
|
|
|
39.07 (R)
|
21.3%
|
18.7%
|
|
39.06 (B)
|
21.3%
|
18.7%
|
39.07 (S)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
|
39.07 (A) (1)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
39.07 (T)
|
16%
|
14%
|
|
39.07 (A) (2)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
39.07 (U)
|
21.3%
|
18.7%
|
|
39.07 (A) (4) (a)
|
16%
|
14%
|
|
|
|
|
|
|
|
39.07 (V)
|
21.3%
|
18.7%
|
|
39.07 (B) (1)
|
21.3%
|
18.7%
|
40.06 (A)
|
21.3%
|
18.7%
|
|
39.07 (B) (2)
|
16%
|
14%
|
40.07 (A)
|
51.2%
|
44.8%
|
|
39.07 (C)
|
21.3%
|
18.7%
|
40.08 (A)
|
21.3%
|
18.7%
|
|
39.07 (D) (1)
|
21.3%
|
18.7%
|
40.11 (A) (1)
|
43% or 10s. each
|
43% or 10s. each
|
|
39.07 (D) (2)
|
21.3%
|
18.7%
|
|
|
|
|
39.07 (D) (3)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
40.11 (A) (2)
|
43%
|
43%
|
|
39.07 (D) (4)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
40.11 (A) (3)
|
36%
|
36%
|
|
39.07 (D) (5)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
40.11 (A) (4)
|
39%
|
39%
|
|
39.07 (D) (6)
|
16%
|
14%
|
|
|
|
|
|
|
|
40.11 (B)
|
32%
|
28%
|
|
39.07 (E) (2)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
40.12 (A)
|
3.8d. each
|
3.4d. each
|
|
39.07 (E) (3)
|
16%
|
14%
|
|
|
|
|
39.07 (F) (1)
|
19.2%
|
16.8%
|
40.13 (B)
|
6.4%
|
5.6%
|
|
39.07 (F) (3)
|
32%
|
28%
|
40.13 (C)
|
32%
|
28%
|
|
39.07 (G)
|
32%
|
28%
|
40.14 (A)
|
6.4%
|
5.6%
|
|
39.07 (H)
|
16%
|
14%
|
40.14 (B)
|
0.6d. each
|
0.6d. each
|
|
39.07 (IJ)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
41.02 (A)
|
9.6%
|
9.6%
|
|
39.07 (K)
|
32%
|
28%
|
|
|
|
|
|
|
|
41.02 (B)
|
32% or 3.8d. per lb.
|
32% or 3.8d. per lb.
|
|
39.07 (L)
|
16%
|
14%
|
|
|
|
|
39.07 (M)
|
25.6%
|
22.4%
|
|
|
|
|
39.07 (N)
|
32% or 0.6d. the length of ten beads or fraction of ten beads
|
28% or 0.6d. the length of ten beads or fraction of ten beads
|
41.03 (A)
|
9.6%
|
9.6%
|
|
|
|
|
41.03 (B)
|
32% or 3.8d. per lb.
|
32% or 3.8d. per lb.
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
41.10
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
44.21 (B)
|
16%
|
14%
|
|
42.01 (A)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
44.21 (C)
|
21.3%
|
18.7%
|
|
42.02 (B)
|
14.2%
|
12.4%
|
|
|
|
|
|
|
|
44.22 (A)
|
21.3%
|
18.7%
|
|
42.02 (C)
|
32%
|
28%
|
|
|
|
|
|
|
|
44.23
|
21.3%
|
18.7%
|
|
42.02 (D)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
44.24 (A)
|
21.3%
|
18.7%
|
|
42.03 (A)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
44.24 (B)
|
21.3%
|
18.7%
|
|
42.03 (C)
|
6.4%
|
5.6%
|
|
|
|
|
|
|
|
44.25 (A)
|
21.3%
|
18.7%
|
|
42.03 (D)
|
32%
|
28%
|
|
|
|
|
|
|
|
44.25 (B)
|
25.6%
|
22.4%
|
|
42.04 (A)
|
12.8%
|
11.2%
|
|
|
|
|
|
|
|
44.27 (A) (2)
|
26.7%
|
23.3%
|
|
42.05 (A)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
44.27 (B) (1)
|
14.2%
|
12.4%
|
|
42.05 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
44.27 (B) (2)
|
21.3%
|
18.7%
|
|
42.05 (C)
|
32%
|
28%
|
|
|
|
|
|
|
|
44.27 (C)
|
32% or 0.6d. per length of 10 beads or fraction of 10 beads
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads
|
|
42.05 (D)
|
32%
|
28%
|
|
|
|
|
42.05 (E)
|
25.6%
|
22.4%
|
|
|
|
|
42.05 (F)
|
25.6%
|
22.4%
|
|
|
|
|
42.05 (G)
|
64% or 1s. 3.4d. per gross
|
56% or 1s. 1.4d. per gross
|
44.27 (D)
|
26.7%
|
23.3%
|
|
|
|
|
44.28 (A)
|
32%
|
28%
|
|
|
|
|
44.28 (B) (1)
|
32%
|
28%
|
|
43.02 (A)
|
16%
|
14%
|
|
or 1s. 11d. per rung, round, step or tread
|
or 1s. 8.2d. per rung, round, step or tread
|
|
43.02 (B)
|
32%
|
28%
|
|
|
|
|
43.03 (A)
|
32%
|
28%
|
|
|
|
|
43.03 (B)
|
16%
|
14%
|
|
|
|
|
|
|
|
44.28 (B) (2)
|
32% or 11.5d. per rung, round, step or tread
|
28% or 10.1d. per rung, round, step or tread
|
|
43.04 (B)
|
32%
|
28%
|
|
|
|
|
44.13
|
21.3%
|
18.7%
|
|
|
|
|
44.14 (A)
|
32%
|
28%
|
|
|
|
|
44.15 (A)
|
32%
|
28%
|
|
|
|
|
|
|
|
44.28 (B) (3)
|
32%
|
28%
|
|
44.15 (B) (1)
|
16%
|
14%
|
|
|
|
|
|
|
|
44.28 (C)
|
21.3%
|
18.7%
|
|
44.16 (A)
|
16%
|
14%
|
|
|
|
|
|
|
|
44.28 (D)
|
21.3%
|
18.7%
|
|
44.18
|
16%
|
14%
|
|
|
|
|
|
|
|
44.28 (E)
|
25.6%
|
22.4%
|
|
44.19 (A)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
44.28 (F) (1)
|
21.3% or 5s. 1.4d. per gross
|
18.7% or 4s. 5.8d. per gross
|
|
44.20 (A)
|
32%
|
28%
|
|
|
|
|
44.20 (B)
|
26.7%
|
23.3%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
44.28 (F) (2)
|
21.3% or 10s. 3d. per gross
|
18.7% or 8s. 11.5d. per gross
|
48.04 (B) (2)
|
16%
|
14%
|
|
|
|
|
48.05 (A)
|
21.3%
|
18.7%
|
|
44.28 (G)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.05 (B) (1)
|
3.2%
|
2.8%
|
|
46.01 (A)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
48.05 (B) (2) (a)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
46.02 (A)
|
16%
|
14%
|
|
|
|
|
46.03 (A)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.05 (B) (2) (b) (i)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
46.03 (B)
|
19.2%
|
16.8%
|
|
|
|
|
48.01 (A) (1)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
|
|
|
|
|
|
|
48.05 (B) (2) (b) (ii)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
48.01 (A) (2) (a) (i)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
|
|
|
|
|
|
48.05 (C)
|
16%
|
14%
|
|
48.01 (A) (2) (a) (ii)
|
3.2%
|
2.8%
|
48.06 (B)
|
6.4%
|
5.6%
|
|
|
|
|
48.06 (C)
|
16%
|
14%
|
|
48.01 (A) (2) (a) (iii)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
|
|
|
|
|
|
48.07 (A)
|
21.3%
|
18.7%
|
|
|
|
|
48.07 (B)
|
9.6% plus 3.2%
|
8.4% plus 2.8%
|
|
48.01 (A) (2) (b)
|
3.2%
|
2.8%
|
|
|
|
|
48.01 (B) (1)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
48.07 (C)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
48.01 (B) (2)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.07 (D)
|
32% or £1 12s. per lb.
|
28% or £1 8s. per lb.
|
|
48.02 (A)
|
16%
|
14%
|
|
|
|
|
48.02 (B)
|
3.2%
|
2.8%
|
|
|
|
|
48.02 (C)
|
16%
|
14%
|
48.07 (E)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
|
48.03 (A)
|
3.2%
|
2.8%
|
|
|
|
|
48.03 (B) (1)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
48.07 (F)
|
12.8%
|
11.2%
|
|
|
|
|
|
|
|
|
|
|
|
48.07 (G)
|
21.3%
|
18.7%
|
|
48.03 (B) (2)
|
3.2%
|
2.8%
|
48.07 (H) (1) (a)
|
25.6%
|
22.4%
|
|
48.03 (C)
|
16%
|
14%
|
48.07 (H) (1) (b) (ii)
|
6.4%
|
5.6%
|
|
48.04 (A) (1)
|
3.2%
|
2.8%
|
|
|
|
|
|
|
|
48.07 (H) (2) (a)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
48.04 (A) (2) (a)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
48.07 (H) (2) (b)
|
3.2%
|
2.8%
|
|
48.04 (A) (2) (b)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
|
|
|
|
|
|
48.07 (H) (2) (c) (i)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
48.04 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
48.07 (H) (2) (c) (ii)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
48.15 (L)
|
12.8%
|
11.2%
|
|
|
|
|
48.15 (M)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
48.07 (IJ) (1)
|
6.4%
|
5.6%
|
|
|
|
|
48.07 (IJ) (2)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.15 (N)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
48.09 (A)
|
5.1d. per sq. yd.
|
4.5d. per sq. yd.
|
|
|
|
|
48.09 (B) (1)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
48.15 (O)
|
12.8%
|
11.2%
|
|
|
|
|
48.15 (Q) (1)
|
3.2%
|
2.8%
|
|
48.10
|
3.2%
|
2.8%
|
|
|
|
|
|
|
|
48.15 (Q) (2)
|
21.3% plus 3.2%
|
18.7% plus 2.8%
|
|
48.11 (A)
|
6.4% or 1.6d. per linear yard plus 3.2%
|
5.6% or 1.4d. per linear yard plus 2.8%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
48.15 (Q) (3)
|
18.1% plus 3.2%
|
15.9% plus 2.8%
|
|
48.11 (B)
|
25.6%
|
22.4%
|
48.15 (R)
|
16%
|
14%
|
|
48.12
|
1s. 3.4d. per sq. yd.
|
1s. 1.4d. per sq. yd.
|
48.16 (A)
|
21.3%
|
21.3%
|
|
|
|
|
48.16 (B)
|
16%
|
16%
|
|
48.13 (A)
|
32% or 3.8d. each
|
28% or 3.4d. each
|
|
|
|
|
48.13 (B) (1)
|
32% or £1 12s. per lb.
|
28% or £1 8s. per lb.
|
48.17 (A)
|
16%
|
14%
|
|
|
|
|
48.18 (A) (1)
|
16% or 5.1d. each
|
14% or 4.5d. each
|
|
48.13 (B) (2)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.18 (A) (2)
|
16% or 2.6d. each
|
14% or 2.2d. each
|
|
48.14
|
16%
|
14%
|
|
|
|
|
48.15 (A)
|
16%
|
16%
|
|
|
|
|
|
|
|
48.18 (A) (3)
|
16%
|
14%
|
|
48.15 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
48.18 (B) (1)
|
16%
|
14%
|
|
48.15 (C)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
48.18 (B) (2)
|
24%
|
21%
|
|
48.15 (D)
|
64%
|
56%
|
|
|
|
|
|
|
|
48.18 (B) (3)
|
32%
|
28%
|
|
48.15 (E)
|
16%
|
14%
|
|
|
|
|
|
|
|
48.19
|
16%
|
14%
|
|
48.15 (F)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
48.20 (B)
|
21.3%
|
18.7%
|
|
48.15 (G)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
48.21 (A)
|
25.6%
|
22.4%
|
|
48.15 (H)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
48.21 (A1)
|
32%
|
28%
|
|
48.15 (IJ)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
48.21 (B)
|
21.3%
|
18.7%
|
|
48.15 (K)
|
9.6% plus 3.2%
|
8.4% plus 2.8%
|
|
|
|
|
|
|
|
48.21 (C)
|
21.3%
|
18.7%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
48.21 (D)
|
21.3%
|
18.7%
|
50.04 (B) (1)
|
21.3%
|
18.7%
|
|
48.21 (E)
|
£3 4s. per lb.
|
£2 16s. per lb.
|
50.04 (B) (2) (a)
|
21.3%
|
18.7%
|
|
48.21 (F)
|
32%
|
28%
|
50.05 (A) (1)
|
24%
|
21%
|
|
48.21 (G)
|
25.6%
|
22.4%
|
50.05 (A) (2)
|
25.6%
|
22.4%
|
|
48.21 (H)
|
25.6%
|
22.4%
|
50.05 (B) (1)
|
21.3%
|
18.7%
|
|
48.21 (IJ)
|
19.2%
|
16.8%
|
50.05 (B) (2) (a)
|
21.3%
|
18.7%
|
|
48.21 (K)
|
30%
|
30%
|
|
|
|
|
|
|
|
50.06 (A) (1)
|
24%
|
21%
|
|
48.21 (L)
|
16%
|
16%
|
|
|
|
|
|
|
|
50.06 (A) (2)
|
25.6%
|
22.4%
|
|
48.21 (M)
|
21.3%
|
18.7%
|
50.06 (B) (1)
|
21.3%
|
18.7%
|
|
48.21 (N)
|
16%
|
14%
|
50.06 (B) (2)(a)
|
21.3%
|
18.7%
|
|
48.21 (O) (1)
|
25.6%
|
22.4%
|
|
21.3%
|
18.7%
|
|
49.01 (A)
|
19.2%
|
16.8%
|
50.07 (A) (1)
|
24%
|
21%
|
|
49.01 (D) (1)
|
32%
|
28%
|
50.07 (A) (2)
|
25.6%
|
22.4%
|
|
49.01 (D) (2)
|
6.4%
|
5.6%
|
50.07 (B) (1)
|
21.3%
|
18.7%
|
|
49.04 (A)
|
19.2%
|
16.8%
|
50.09 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
49.07 (B)
|
16%
|
14%
|
|
|
|
|
49.07 (C) (1)
|
32%
|
28%
|
|
|
|
|
|
|
|
50.09 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11 2d. per sq. yd.
|
|
49.07 (C) (2)
|
6.4%
|
5.6%
|
|
|
|
|
49.09
|
16%
|
14%
|
|
|
|
|
49.10
|
32%
|
28%
|
50.09 (C) (1)
|
12.8%
|
12.8%
|
|
49.11 (A)
|
32%
|
28%
|
50.09 (C) (2) (a) (ii)
|
40% or 4s. 9.6d. per sq. yd.
|
40% or 4s. 9.6d. per sq. yd.
|
|
49.11 (B) (1)
|
32%
|
28%
|
|
|
|
|
49.11 (B) (2)
|
16%
|
14%
|
|
|
|
|
49.11 (B) (3)
|
21.3%
|
18.7%
|
50.09 (C) (2) (b) (iii)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
49.11 (B) (5) (b) (i)
|
32%
|
28%
|
|
|
|
|
49.11 (B) (5) (b) (ii)
|
6.4%
|
5.6%
|
50.10 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
50.03 (A)
|
48%
|
42%
|
|
|
|
|
50.03 (B)
|
21.3%
|
18.7%
|
50.10 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
|
50.04 (A) (1)
|
24%
|
21%
|
|
|
|
|
50.04 (A) (2)
|
25.6%
|
22.4%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
50.10 (C) (1)
|
12.8%
|
12.8%
|
53.11 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
50.10 (C) (2) (a) (ii)
|
40% or 4s. 9.6d. per sq. yd.
|
40% or 4s. 9.6d. per sq. yd.
|
|
|
|
|
|
|
|
53.11 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
50.10 (C) (2) (b) (iii)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
53.11 (C) (2) (b)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
51.01 (B)
|
21.3%
|
18.7%
|
|
|
|
|
51.02 (A)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
53.12 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
51.04 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
|
|
|
53.12 (B) (1) (b)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d. per sq. yard
|
|
51.04 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
51.04 (C) (1) (b)
|
40% or 4s. 9.6d. per sq. yd.
|
40% or 4s. 9.6d. per sq. yd.
|
53.12 (B) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
51.04 (C) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
53.13 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
52.01 (A) (1)
|
21.3%
|
21.3%
|
53.13 (B) (1) (b)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d. per sq. yard
|
|
52.01 (A) (2)
|
21.3%
|
18.7%
|
|
|
|
|
52.01 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
53.03 (A)
|
48%
|
42%
|
53.13 (B) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
53.03 (B)
|
21.3%
|
18.7%
|
|
|
|
|
53.04 (A)
|
48%
|
42%
|
|
|
|
|
|
|
|
54.01 (A)
|
48%
|
42%
|
|
53.04 (B)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.01 (B)
|
21.3%
|
18.7%
|
|
53.05 (A)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.01 (C)
|
21.3%
|
18.7%
|
|
53.06
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.02 (A)
|
48%
|
42%
|
|
53.07
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.02 (B)
|
21.3%
|
18.7%
|
|
53.08
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.02 (C)
|
21.3%
|
18.7%
|
|
53.09
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.03 (A)
|
24%
|
21%
|
|
53.10
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
54.03 (B)
|
24%
|
21%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
54.03 (C) (1)
|
21.3%
|
18.7%
|
55.08 (B) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
54.04 (A)
|
24%
|
21%
|
|
|
|
|
|
|
|
|
|
|
|
54.04 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
55.09 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
54.05 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
55.09 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
54.05 (B)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
55.09 (C)
|
21.3%
|
21.3%
|
|
54.05 (C) (1)
|
12.8%
|
12.8%
|
|
|
|
|
|
|
|
55.09 (D) (1) (b)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d. per sq. yard
|
|
54.05 (C) (2) (b)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d. per sq. yard
|
|
|
|
|
|
|
|
55.09 (D) (2) (b)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
54.05 (C) (3)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
56.03 (A)
|
48%
|
42%
|
|
55.03 (A)
|
48%
|
48%
|
|
|
|
|
|
|
|
56.03 (B)
|
21.3%
|
18.7%
|
|
55.03 (B)
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
56.04 (A)
|
21.3%
|
18.7%
|
|
55.04 (A)
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
56.04 (B)
|
21.3%
|
18.7%
|
|
55.04 (B)
|
21.3%
|
21.3%
|
|
|
|
|
|
|
|
56.05
|
21.3%
|
18.7%
|
|
55.05
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
56.06 (A)
|
21.3%
|
18.7%
|
|
55.06
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
56.07 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
55.07 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
|
|
|
56.07 (B)
|
21.3% or 1s. 0.8d. per sq yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
55.07 (B)
|
21.3% or 1s. 0.8d per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
|
|
|
56.07 (C)
|
21.3%
|
21.3%
|
|
55.07 (C) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
56.07 (D) (1) (b)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d per sq. yard
|
|
55.08 (A)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
|
|
|
56.07 (D) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
57.01 (A)
|
48%
|
42%
|
58.04 (B) (1) (a) (iii) (II)
|
21.3% or
|
18.7% or
|
|
57.01 (B)
|
21.3%
|
18.7%
|
|
1s. 0.8d. per sq. yd.
|
11.2d. per sq. yd.
|
|
57.01 (C)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
58.04 (B) (2) (a)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
57.02 (A)
|
48%
|
42%
|
|
|
|
|
57.02 (B)
|
21.3%
|
18.7%
|
|
|
|
|
57.04 (A)
|
48%
|
42%
|
58.04 (B) (2) (b)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
57.04 (B)
|
21.3%
|
18.7%
|
|
|
|
|
57.04 (C)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
58.05 (A) (2) (a)
|
25.6% or 0.6d. per linear yard
|
25.6% or 0.6d. per linear yard
|
|
57.05 (B)
|
25.6%
|
22.4%
|
|
|
|
|
57.07 (A)
|
21.3%
|
18.7%
|
|
|
|
|
57.07 (B) (1) (b)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
58.05 (A) (2) (b)
|
25.6% or 0.6d. per linear yard
|
22.4% or 0.6d. per linear yard
|
|
57.09
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
58.05 (B)
|
25.6%
|
22.4%
|
|
57.11
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
58.05 (C) (1)
|
64%
|
64%
|
|
|
|
|
58.05 (C) (2)
|
64%
|
56%
|
|
58.01
|
25.6%
|
25.6%
|
58.05 (D) (2) (a)
|
32%
|
32%
|
|
58.02 (A)
|
6.4%
|
6.4%
|
|
|
|
|
|
|
|
58.05 (D) (2) (b)
|
32%
|
28%
|
|
58.02 (B) (1) (b)
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
58.05 (E) (1)
|
21.3%
|
21.3%
|
|
58.02 (B) (2) (b)
|
26.6%
|
26.6%
|
|
|
|
|
(b)
|
|
|
58.05 (E) (2)
|
21.3%
|
18.7%
|
|
58.04 (A) (1)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
58.05 (F) (1) (b)
|
32%
|
32%
|
|
|
|
|
58.05 (F) (2) (a)
|
25.6%
|
25.6%
|
|
58.04 (A) (2)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
58.05 (F) (2) (b)
|
25.6%
|
22.4%
|
|
|
|
|
58.05 (F) (3) (b) (i)
|
21.3%
|
21.3%
|
|
58.04 (B) (1) (a) (i) (II)
|
40% or 4s. 9.6d. per sq. yard
|
40% or 4s. 9.6d. per sq. yard
|
|
|
|
|
|
|
|
58.05 (F) (3) (b) (ii)
|
21.3%
|
18.7%
|
|
|
|
|
58.06 (A) (1)
|
25.6%
|
22.4%
|
|
58.04 (B) (1) (a) (iii)(I)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
58.06 (A) (2)
|
21.3%
|
18.7%
|
|
|
|
|
58.07 (A) (1) (a)
|
24%
|
21%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
58.07 (A) (1) (b)
|
25.6%
|
22.4%
|
59.07 (A) (1)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
58.07 (A) (2) (a)(ii)
|
21.3%
|
18.7%
|
|
|
|
|
58.07 (A) (2) (b) (i)
|
21.3%
|
18.7%
|
59.07 (A) (2)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
58.07 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
|
|
|
|
58.07 (B) (2)
|
64%
|
64%
|
|
|
|
|
(a) (i) (I)
|
|
|
59.07 (B)
|
12.8%
|
12.8%
|
|
58.07 (B) (2) (a) (i) (II)
|
64%
|
56%
|
59.07 (C) (2) (a)
|
40% or 4s. 9.6d. per square yard
|
40% or 4s. 9.6d. per square yard
|
|
58.07 (B) (2) (a) (ii) (I)
|
25.6%
|
25.6%
|
|
|
|
|
58.07 (B) (2)
|
25.6%
|
22.4%
|
59.07 (C) (2) (b) (ii) (I) (Ia)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
(a) (ii) (II)
|
|
|
|
|
|
|
59.01 (A)
|
19.2%
|
16.8%
|
|
|
|
|
59.01 (B)
|
21.3% or 3.8d. per lb.
|
18.7% or 3.4d. per lb.
|
|
|
|
|
|
|
|
59.07 (C) (2)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
(b) (ii) (I)
|
|
|
|
|
|
|
(1b)
|
|
|
|
59.01 (C)
|
21.3%
|
18.7%
|
|
|
|
|
59.01 (D)
|
48%
|
42%
|
59.08 (A) (1)
|
32%
|
32%
|
|
59.02 (A) (2)
|
26.6%
|
23.3%
|
59.08 (A) (2)
|
32%
|
28%
|
|
59.02 (B) (2)
|
12.8%
|
11.2%
|
59.08 (B) (1) (a)
|
25.6%
|
25.6%
|
|
59.02 (C) (2)
|
16%
|
14%
|
|
|
|
|
|
|
|
59.08 (B) (1) (b)
|
25.6%
|
22.4%
|
|
59.03 (A)
|
25.6%
|
22.4%
|
|
|
|
|
59.03 (B)
|
32%
|
28%
|
59.09 (A) (1)
|
25.6%
|
25.6%
|
|
59.03 (C)
|
16%
|
14%
|
59.09 (A) (2)
|
25.6%
|
22.4%
|
|
|
|
|
59.09 (B) (1)
|
12.8%
|
12.8%
|
|
59.03 (D) (1)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
|
|
|
59.09 (B) (2) (a)
|
40% or 4s. 9.6d. per square yard
|
40% or 4s. 9.6d. per square yard
|
|
59.04 (A) (1) (b)
|
21.3%
|
18.7%
|
59.09 (B) (2) (b) (ii) (I) (Ia)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square
|
|
59.04 (A) (2)
|
25.6%
|
22.4%
|
|
|
|
|
59.04 (B) (2)
|
21.3%
|
18.7%
|
|
|
yard
|
|
|
|
|
59.09 (B) (2) (b) (ii) (I) (lb\)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
59.06 (A)
|
64% or 1s. 3.4d. per gross
|
56% or 1s. 1.4d. per gross
|
|
|
|
|
| |
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
59.10 (A)
|
10.2d. per square yard
|
9d. per square yard
|
59.12 (C)
|
25.6%
|
22.4%
|
|
|
|
|
59.12 (D) (1)
|
32%
|
28%
|
|
59.10 (B)
|
1s. 3.4d. per square yard
|
1s. 1.4d. per square yard
|
59.12 (D) (2) (a)
|
16%
|
16%
|
|
59.11 (A) (1)
|
25.6%
|
25.6%
|
59.12 (D) (2) (b)
|
16%
|
14%
|
|
59.11 (A) (2)
|
25.6%
|
22.4%
|
59.12 (E) (1)
|
12.8%
|
12.8%
|
|
59.11 (B) (1)
|
21.3% or
|
21.3% or
|
59.12 (E) (2) (a) (ii)
|
40% or 4s. 9.6d. per square yard
|
40% or 4s. 9.6d. per square yard
|
|
|
1s. 0.8d. per square yard
|
1s. 0.8d. per square yard
|
|
|
|
|
59.11 (B) (2)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
|
|
|
59.12 (E) (2) (b) (ii) (I) (Ia)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
59.11 (C) (2) (a) (ii)
|
40% or 4s. 9.6d. per square yard
|
40% or 4s. 9.6d. per square yard
|
|
|
|
|
|
|
|
59.12 (C) (2) (b)(ii) (I) (Ib)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
59.11 (C) (2) (b) (ii) (I) (Ia)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
|
|
|
|
|
|
59.13 (A) (1)
|
51.2%
|
51.2%
|
|
|
|
|
59.13 (A) (2)
|
51.2%
|
44.8%
|
|
|
|
|
59.13 (B) (1) (a)
|
51.2%
|
51.2%
|
|
59.11 (C) (2) (b) (ii) (I) (Ib)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
|
|
|
59.13 (B) (1) (b)
|
51.2%
|
44.8%
|
|
|
|
|
59.13 (B) (2) (a)
|
16%
|
16%
|
|
59.12 (A) (1)
|
21.3 % or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
|
|
|
|
|
|
59.13 (B) (2) (b)
|
16%
|
14%
|
|
|
|
|
59.14 (A) (1)
|
25.6%
|
25.6%
|
|
59.12 (A) (2)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
|
|
|
59.14 (A) (2)
|
25.6%
|
22.4%
|
|
|
|
|
59.16 (B) (1)
|
32% or 1s. 8.5d. per square yard
|
32% or 1s. 8.5d. per square yard
|
|
59.12 (B) (1)
|
21.3% or 1s. 0.8d. per square yard
|
21.3% or 1s. 0.8d. per square yard
|
|
|
|
|
|
|
|
59.16 (B) (2)
|
32% or 1s. 8.5d. per square yard
|
28% or 1s. 5.9d. per square yard
|
|
59.12 (B) (2)
|
21.3% or 1s. 0.8d. per square yard
|
18.7% or 11.2d. per square yard
|
|
|
|
|
|
|
|
59.17 (A) (1)
|
21.3%
|
21.3%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
59.17 (A) (2)
|
21.3%
|
18.7%
|
60.03 (B) (2) (a) (ii)
|
40% or 16s. per dozen pairs
|
40% or 16s. per dozen pairs
|
|
60.01 (A) (1)
|
21.3%
|
18.7%
|
|
|
|
|
60.01 (A) (2) (a)
|
32%
|
28%
|
|
|
|
|
|
|
|
60.03 (C) (1) (b)
|
40% or 16s. per dozen pairs
|
40% or 16s. per dozen pairs
|
|
60.01 (A) (2) (b)
|
16% or 9d. per square yard
|
14% or 7.8d. per square yard
|
|
|
|
|
|
|
|
60.03 (C) (3)
|
32%
|
28%
|
|
60.01 (A) (2) (c)
|
16%
|
14%
|
|
|
|
|
|
|
|
60.04 (A) (1)
|
19.2% plus 3s. 10.1d. each
|
19.2% plus 3s. 10.1d. each
|
|
60.02 (A) (1)
|
16%
|
14%
|
|
|
|
|
60.02 (A) (2) (a)
|
£1 5s. 7d. per dozen pairs
|
£1 2s. 5d. per dozen pairs
|
|
|
|
|
|
|
|
60.04 (A) (2)
|
19.2% plus 2s. 6.7d. each
|
19.2% plus 2s. 6.7d. each
|
|
60.02 (A) (2) (b)
|
32%
|
28%
|
|
|
|
|
|
|
|
60.04 (A) (3) (a)
|
19.2%
|
19.2%
|
|
60.02 (A) (3) (a)
|
19s. 2d. per dozen pairs
|
16s. 10d. per dozen pairs
|
|
|
|
|
|
|
|
60.04 (A) (3) (b)
|
19.2%
|
19.2%
|
|
60.02 (A) (3) (b)
|
32%
|
28%
|
|
|
|
|
|
|
|
60.04 (B) (1)
|
21.3%
|
18.7%
|
|
60.02 (B) (1) (a)
|
6s. 4.8d. per dozen pairs
|
5s. 7.2d. per dozen pairs
|
60.04 (B) (2) (a)
|
32% or 10.2d. each
|
28% or 9d. each
|
|
60.02 (B) (1) (b)
|
£1 5s. 7d. per dozen pairs
|
£1 2s. 5d. per dozen pairs
|
|
|
|
|
|
|
|
60.04 (B) (2) (b)
|
32%
|
28%
|
|
60.02 (B) (1) (c)
|
32%
|
28%
|
60.05 (A) (1) (a)
|
25.6%
|
25.6%
|
|
60.02 (B) (2) (a)
|
6s. 4.8d. per dozen pairs
|
5s. 7.2d. per dozen pairs
|
60.05 (A) (1) (b)
|
25.6%
|
22.4%
|
|
|
|
|
60.05 (A) (2) (a)
|
32%
|
32%
|
|
60.02 (B) (2) (b)
|
32%
|
28%
|
|
|
|
|
|
|
|
60.05 (A) (2) (b)
|
32%
|
28%
|
|
60.02 (C)
|
32%
|
28%
|
|
|
|
|
60.03 (A) (1)
|
32%
|
28%
|
60.05 (B)
|
21.3%
|
18.7%
|
|
60.03 (A) (2)
|
21.3%
|
18.7%
|
60.05 (C) (1)
|
16%
|
14%
|
|
60.03 (B) (1)
|
32% or £1 1s. 4d. per dozen pairs
|
28% or 18s.8d. per dozen pairs
|
60.05 (C) (2)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
60.05 (D) (1)
|
16%
|
14%
|
61.07 (B)
|
32%
|
28%
|
|
60.06 (A) (1)
|
51.2%
|
44.8%
|
61.08 (A)
|
32%
|
32%
|
|
60.06 (B) (1) (a)
|
32%
|
28%
|
61.08 (B)
|
32%
|
28%
|
|
|
|
|
61.09 (A) (1)
|
32% or 2s. 1.6d. each
|
32% or 2s. 1.6d. each
|
|
60.06 (B) (1) (b)
|
16%
|
14%
|
|
|
|
|
60.06 (C) (1)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
61.09 (A) (2)
|
32% or 2s. 1.6d. each
|
28% or 1s. 10.4d. each
|
|
61.01 (A)
|
6.4%
|
6.4%
|
|
|
|
|
61.01 (B)
|
32% or £1 12s. each
|
32% or £1 12s. each
|
|
|
|
|
|
|
|
69.09 (B) (1)
|
32%
|
32%
|
|
|
|
|
61.09 (B) (2)
|
32%
|
28%
|
|
61.01 (C)
|
32%
|
32%
|
|
|
|
|
|
|
|
61.10 (A) (1) (a) (i)
|
6s. 4.8d. per dozen pairs
|
6s. 4.8d. per dozen pairs
|
|
61.02 (A) (1)
|
6.4%
|
6.4%
|
|
|
|
|
61.02 (A) (2)
|
6.4%
|
5.6%
|
|
|
|
|
|
|
|
61.10 (A) (1) (a) (ii)
|
£1 5s. 7d. per dozen pairs
|
£1 5s. 7d. per dozen pairs
|
|
61.02 (B) (1)
|
32%
|
32%
|
|
|
|
|
61.02 (B) (2)
|
32%
|
28%
|
|
|
|
|
|
|
|
61.10 (A) (1)(a) (iii)
|
32%
|
32%
|
|
61.03 (A) (1)
|
19.2% plus 3s. 10.1d. each
|
19.2% plus 3s. 10.1d. each
|
|
|
|
|
|
|
|
61.10 (A) (1) (b) (i)
|
6s. 4.8d. per dozen pairs
|
5s. 7.2d. per dozen pairs
|
|
61.03 (A) (2)
|
19.2% plus 2s. 6.7d. each
|
19.2% plus 2s. 6.7d. each
|
|
|
|
|
|
|
|
61.10 (A) (1) (b) (ii)
|
32%
|
28%
|
|
61.03 (A) (3)
|
19.2%
|
19.2%
|
61.10 (A) (2) (a) (i)
|
£1 5s. 7d. per dozen pairs
|
£1 5s. 7d. per dozen pairs
|
|
61.03 (B)
|
32%
|
32%
|
|
|
|
|
61.04 (A)
|
19.2%
|
19.2%
|
61.10 (A) (2) (a) (ii)
|
32%
|
32%
|
|
61.04 (B) (1)
|
32%
|
32%
|
|
|
|
|
|
|
|
61.10 (A) (2) (b) (i)
|
19s. 2d. per dozen pairs
|
16s. 10d. per dozen pairs
|
|
61.04 (B) (2)
|
32%
|
28%
|
|
|
|
|
61.05 (A)
|
16%
|
16%
|
|
|
|
|
|
|
|
61.10 (A) (2) (b) (ii)
|
32%
|
28%
|
|
61.05 (B) (1)
|
32%
|
32%
|
|
|
|
|
61.05 (B) (2)
|
32%
|
28%
|
61.10 (B) (1)
|
32%
|
32%
|
|
61.06 (A)
|
16%
|
16%
|
61.10 (B) (2)
|
32%
|
28%
|
|
61.06 (B) (1)
|
32%
|
32%
|
61.10 (C) (1) (a)
|
25.6%
|
25.6%
|
|
61.06 (B) (2)
|
32%
|
28%
|
|
|
|
|
|
|
|
61.10 (C) (1) (b)
|
25.6%
|
22.4%
|
|
61.07 (A)
|
32%
|
32%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
61.10 (C) (2) (a) (i)
|
32% or £1 1s. 4d. per dozen pairs
|
28% or 18s. 8d. per dozen pairs
|
62.02 (A) (3) (b) (ii)
|
32% or 1s. 3.4d. each
|
28% or 1s. 1.4d. each
|
|
61.10 (C) (2) (a) (ii)
|
32%
|
28%
|
62.02 (A) (4) (a)
|
32% or 12s. each
|
32% or 12s. each
|
|
61.10 (C) (2)
|
32%
|
32%
|
|
|
|
|
(b) (i)
|
|
|
62.02 (A) (4) (b)
|
32% or 12s. each
|
28% or 10s. 6d. each
|
|
61.10 (C) (2) (b) (ii)
|
32%
|
28%
|
|
|
|
|
61.11 (B) (1)
|
32%
|
32%
|
62.02 (A) (5) (a)
|
32%
|
32%
|
|
61.11 (B) (2)
|
32%
|
28%
|
|
|
|
|
62.01 (A) (1)
|
32%
|
32%
|
62.02 (A) (5) (b)
|
32%
|
28%
|
|
62.01 (A) (2)
|
32%
|
28%
|
62.02 (C) (1)
|
21.3%
|
21.3%
|
|
62.01 (B) (1)
|
16%
|
14%
|
62.02 (C) (2)
|
21.3%
|
18.7%
|
|
62.01 (B) (2) (a)
|
32% or 6s. 4.8d. each
|
32% or
|
62.02 (D) (1) (a) (i)
|
16%
|
16%
|
|
|
|
6s. 4.8d. each
|
|
|
|
|
|
|
|
62.02 (D) (1) (a) (ii)
|
16%
|
16%
|
|
62.01 (B) (2) (b)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
|
|
|
|
|
|
|
62.02 (D) (1) (b) (i) (I)
|
32% or 2.6d. each
|
32% or 2.6d. each
|
|
62.02 (A) (1)
|
16%
|
16%
|
|
|
|
|
62.02 (A) (2) (a)
|
32% or 6s. 4.8d. each
|
32% or 6s. 4.8d each
|
62.02 (D) (1) (b) (i) (II)
|
32% or 2.6d. each
|
28% or 2.2d. each
|
|
62.02 (A) (2) (b)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
62.02 (D) (1) (b) (ii) (I)
|
32% or 1s. 3.4d. each
|
32% or 1s. 3.4d. each
|
|
62.02 (A) (3) (a) (i)
|
32% or 2s. 6.7d. each
|
32% or 2s. 6.7d. each
|
62.02 (D) (1) (b) (ii) (II)
|
32% or 1s. 3.4d. each
|
28% or 1s. 1.4d. each
|
|
62.02 (A) (3) (a) (ii)
|
32% or 2s. 6.7d. each
|
28% or 2s. 2.9d. each
|
62.02 (D) (1) (b) (iii) (I)
|
32% or 1s. 11d. each
|
32% or 1s. 11d. each
|
|
62.02 (A) (3) (b) (i)
|
32% or 1s. 3.4d. each
|
32% or 1s. 3.4d. each
|
62.02 (D) (l) (b) (iii) (II)
|
32% or 1s. 11d. each
|
28% or 1s. 8.2d. each
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
62.02 (D) (1) (c) (i)
|
16%
|
16%
|
62.05 (H) (3)
|
21.3%
|
18.7%
|
|
|
|
|
62.05 (IJ) (2)
|
14.2%
|
14.2%
|
|
62.02 (D) (1) (c) (ii) (I)
|
32%
|
32%
|
|
|
|
|
|
|
|
62.05 (IJ) (3)
|
14.2%
|
12.4%
|
|
62.02 (D) (1) (c) (ii) (II)
|
32%
|
28%
|
62.05 (K) (2)
|
25.6%
|
25.6%
|
|
|
|
|
62.05 (K) (3)
|
25.6%
|
22.4%
|
|
62.02 (D) (2) (a) (i)
|
21.3% or 1s. 0.8d. per sq. yd.
|
21.3% or 1s. 0.8d. per sq. yd.
|
|
|
|
|
|
|
|
62.05 (L) (1) (b)
|
25.6%
|
25.6%
|
|
|
|
|
62.05 (L) (1) (c)
|
25.6%
|
22.4%
|
|
62.02 (D) (2) (a) (ii)
|
21.3% or 1s. 0.8d. per sq. yd.
|
18.7% or 11.2d. per sq. yd.
|
|
|
|
|
|
|
|
62.05 (L) (2) (b)
|
21.3%
|
21.3%
|
|
62.02 (D) (2) (b)
|
30%
|
26.2%
|
62.05 (L) (2) (c)
|
21.3%
|
18.7%
|
|
62.03 (B) (1)
|
32%
|
32%
|
62.05 (M) (2)
|
25.6%
|
25.6%
|
|
62.03 (B) (2)
|
32%
|
28%
|
62.05 (M) (3)
|
25.6%
|
22.4%
|
|
62.04 (A) (1)
|
21.3%
|
21.3%
|
62.05 (N) (2)
|
21.3%
|
21.3%
|
|
62.04 (A) (2)
|
21.3%
|
18.7%
|
62.05 (N) (3)
|
21.3%
|
18.7%
|
|
62.04 (B) (1)
|
32%
|
32%
|
62.05 (O) (2)
|
32%
|
32%
|
|
62.04 (B) (2)
|
32%
|
28%
|
62.05 (O) (3)
|
32%
|
28%
|
|
62.05 (B) (2)
|
21.3%
|
21.3%
|
62.05 (P)
|
32% or £1 1s. 4d. per dozen pairs
|
28% or 18s. 8d. per dozen pairs
|
|
62.05 (B) (3)
|
21.3%
|
18.7%
|
|
|
|
|
62.05 (C) (2)
|
32%
|
32%
|
|
|
|
|
62.05 (C) (3)
|
32%
|
28%
|
62.05(Q) (2)
|
16%
|
16%
|
|
62.05 (D) (2)
|
64% or 1s. 3.4d. per gross
|
64% or 1s. 3.4d. per gross
|
62.05 (Q) (3)
|
16%
|
14%
|
|
|
|
|
62.05 (R) (1) (a)
|
16%
|
16%
|
|
62.05 (D) (3)
|
64% or 1s. 3.4d. per gross
|
56% or 1s. 1.4d. per gross
|
62.05 (R) (1) (b) (i) (II)
|
32%
|
32%
|
|
|
|
|
62.05 (R) (1) (b) (i) (III)
|
32%
|
28%
|
|
62.05 (E) (1)
|
19.2%
|
19.2%
|
|
|
|
|
62.05 (E) (2)
|
19.2%
|
16.8%
|
62.05 (R) (1) (b) (ii) (II)
|
32% or 1s. 3.4d. each
|
32% or 1s. 3.4d. each
|
|
62.05 (G) (2)
|
32%
|
32%
|
|
|
|
|
62.05 (G) (3)
|
32%
|
28%
|
62.05 (R) (1) (b)(ii) (III)
|
32% or 1s. 3.4d. each
|
28% or 1s. 1.4d. each
|
|
62.05 (H) (2)
|
21.3%
|
21.3%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
62.05 (R) (1) (b)(iii)(II)
|
32% or 1s. 11d. each
|
32% or 1s. 11d. each
|
65.02 (C) (1)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
|
62.05 (R) (1) (b) (iii) (III)
|
32% or 1s. 11d. each
|
28% or 1s. 8.2d. each
|
65.02 (C) (2) (b)
|
16%
|
14%
|
|
|
|
|
65.03 (A)
|
32% or 2s. 4.8d. each
|
28% or 2s. 1.2d. each
|
|
62.05 (R) (1) (c) (i)
|
16%
|
16%
|
|
|
|
|
62.05 (R) (1) (c) (ii) (II)
|
32%
|
32%
|
65.02 (B) (1)
|
32% or 4s. 9.6d each.
|
28% or 4s. 2.4d. each
|
|
62.05 (R) (1) (c) (11) (III)
|
32%
|
28%
|
|
|
|
|
|
|
|
65.03 (B) (2) (b)
|
32%
|
28%
|
|
63.01 (A)
|
16%
|
14%
|
|
|
|
|
64.05 (A)
|
25.6% or 0.3d. each
|
25.6% or 0.3d. each
|
65.04 (A) (2)
|
32%
|
28%
|
|
|
|
|
65.04 (C) (1)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
|
64.05 (B) (1) (a)
|
21.3%
|
21.3%
|
|
|
|
|
64.05 (B) (1) (b)
|
19.2%
|
19.2%
|
65.04 (C) (2) (b)
|
16%
|
14%
|
|
64.05 (B) (1) (c)
|
38.4%
|
38.4%
|
65.05 (A)
|
32% or 2s. 4.8d. each
|
28% or 2s. 1.2d. each
|
|
64.05 (B) (2)
|
21.3%
|
21.3%
|
|
|
|
|
64.05 (B) (3) (a)
|
2.6d. each
|
2.6d. each
|
65.05 (B)
|
32%
|
28%
|
|
|
|
|
65.05 (D)
|
6.4%
|
5.6%
|
|
64.05 (B) (3) (b)
|
1.3d. each
|
1.3d. each
|
|
|
|
|
|
|
|
65.05 (E) (1) (a) (ii)
|
32%
|
28%
|
|
64.05 (B) (3) (c)
|
0.6d. each
|
0.6d. each
|
|
|
|
|
|
|
|
65.05 (E) (1) (b)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d each.
|
|
64.05 (B) (4) (a)
|
2.6d. each
|
2.6d. each
|
|
|
|
|
64.05 (B) (4) (b)
|
25.6%
|
25.6%
|
65.05 (E) (2) (a)
|
32%
|
28%
|
|
64.05 (B) (5) (a)
|
25.6% or 0.3d. each
|
25.6% or 0.3d. each
|
65.05 (E) (2) (b)
|
32% or 4s. 9.6d. each
|
28% or 4s. 2.4d. each
|
|
64.06 (A)
|
6.4%
|
6.4%
|
65.05 (E) (2) (c) (i)
|
32%
|
28%.
|
|
64.06 (B)
|
32%
|
32%
|
|
|
|
|
65.02 (A)
|
32%
|
28%
|
65.05 (E) (2, (c)(ii)
|
16%
|
14%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
65.06 (B)
|
6.4%
|
5.6%
|
68.10 (A)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
|
65.06 (D) (1)
|
32%
|
28%
|
|
|
|
|
|
|
|
68.10 (B)
|
32%
|
28%
|
|
65.06 (D) (2) (a)
|
32% or 6s. 4.8d. each
|
28% or 5s. 7.2d. each
|
|
|
|
|
|
|
|
68.10 (C)
|
25.6%
|
22.4%
|
|
|
|
|
68.11 (A)
|
32%
|
28%
|
|
65.06 (D) (2) (b) (ii)
|
32%
|
28%
|
68.11 (B)
|
21.3%
|
18.7%
|
|
|
|
|
68.11 (C)
|
21.3%
|
18.7%
|
|
65.06 (D) (2) (b) (iii)
|
16%
|
14%
|
|
|
|
|
|
|
|
68.12 (A) (1)
|
1s. 11d. per linear yard
|
1s. 8.2d. per linear yard
|
|
65.07 (A)
|
32%
|
28%
|
|
|
|
|
66.01 (A)
|
16% or 4s. 3.2d. each
|
14% or 3s. 8.8d. each
|
68.12 (A) (2)
|
2s. 10.6d. per linear yard
|
2s. 6.2d. per linear yard
|
|
|
|
|
68.12 (A) (3)
|
4s. 5.8d. per linear yard
|
3s. 11d. per linear yard
|
|
66.01 (B)
|
16% or 2s. 1.6d each.
|
14% or 1s. 10.4d. each
|
|
|
|
|
|
|
|
68.12 (A) (4)
|
6s. 4.8d. per linear yard
|
5s. 7.2d. per linear yard
|
|
66.03 (A) (2)
|
16%
|
14%
|
|
|
|
|
67.01 (A)
|
32%
|
28%
|
68.12 (A) (5)
|
8s. per linear yard
|
7s. per linear yard
|
|
67.02 (A) (1)
|
25.6%
|
22.4%
|
|
|
|
|
67.02 (A) (2)
|
32%
|
28%
|
68.12 (C) (1)
|
12.8%
|
11.2%
|
|
67.04 (A)
|
32%
|
28%
|
68.14 (A)
|
30%
|
30%
|
|
68.01
|
42.7%
|
37.3%
|
68.16 (A)
|
25.6%
|
22.4%
|
|
68.02 (B)
|
21.3%
|
18.7%
|
68.16 (B)
|
32% or 0.6d. per length of 10 beads or fraction of 10 beads
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads
|
|
|
|
|
|
|
|
|
68.02 (C)
|
32% or 0.6d. per length of 10 beads or fraction of 10 beads
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads
|
|
|
|
|
|
|
|
68.16 (C) (1)
|
42.7%
|
37.3%
|
|
68.02 (D)
|
25.6%
|
22.4%
|
69.01 (A)
|
32%
|
28%
|
|
68.02 (E)
|
42.7%
|
37.3%
|
69.01 (B)
|
25.6%
|
22.4%
|
|
68.06 (A) (1)
|
19.2%
|
16.8%
|
69.02 (A)
|
32%
|
28%
|
|
68.06 (A) (2) (b)
|
19.2%
|
16.8%
|
69.03 (A) (1)
|
25.6%
|
22.4%
|
|
|
|
|
69.03 (A) (2)
|
32%
|
28%
|
|
68.09 (A)
|
3.8d. per sq. yd.
|
3.4d. per sq. yd.
|
|
|
|
|
|
|
|
69.04 (A)
|
32%
|
28%
|
|
|
|
|
69.05 (A) (1)
|
25.6%
|
22.4%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
69.05 (A) (2)
|
32%
|
28%
|
69.14 (D)
|
32%
|
28%
|
|
69.06 (A) (1)
|
25.6%
|
22.4%
|
69.14 (E) (1)
|
16%
|
14%
|
|
69.06 (A) (2)
|
32%
|
28%
|
70.04
|
25.6%
|
22.4%
|
|
69.07 (A)
|
25.6%
|
22.4%
|
70.05
|
25.6%
|
22.4%
|
|
69.07 (B) (1) (a)
|
18%
|
15.7%
|
70.06
|
25.6%
|
22.4%
|
|
|
|
|
70.07 (B)
|
25.6%
|
22.4%
|
|
69.07 (B) (1) (b)
|
32%
|
28%
|
|
|
|
|
|
|
|
70.07 (D) (1)
|
32%
|
28%
|
|
69.08 (A)
|
25.6%
|
22.4%
|
70.07 (D) (2)
|
25.6%
|
22.4%
|
|
69.08 (B) (1)
|
32% or 1.9d. each
|
28% or 1.7d. each
|
70.08 (A)
|
6.4d. per lb.
|
5.6d. per lb.
|
|
|
|
|
70.08 (B) (1) (b)
|
25.6%
|
22.4%
|
|
69.10 (A)
|
24%
|
21%
|
|
|
|
|
|
|
|
70.08 (B) (2)
|
6.4d. per lb.
|
5.6d. per lb.
|
|
69.11 (A)
|
32% or 7.7d each.
|
28% or 6.7d. each
|
|
|
|
|
|
|
|
70.09 (A)
|
£1 8s. 10d. per cwt.
|
£1 5s. 2d. per cwt.
|
|
69.11 (B)
|
7.7d. each
|
6.7d. each
|
70.09 (B) (1) (a)
|
47.5%
|
47.5%
|
|
69.11 (C)
|
19s. 2d. per cwt.
|
16s. 10d. per cwt.
|
70.09 (B) (2) (b)
|
25.6%
|
22.4%
|
|
69.12 (A)
|
32%
|
28%
|
70.10 (B)
|
6.4%
|
5.6%
|
|
69.12 (B) (1)
|
32% or 3.8d. each
|
28% or 3.4d. each
|
70.10 (C) (1)
|
32% or 3s. 5d. per gross
|
28% or 2s. 11.8d. per gross
|
|
69.12 (B) (2)
|
7.7d. each
|
6.7d. each
|
70.10 (C) (2)
|
38.4%
|
33.6%
|
|
|
|
|
70.13 (A) (1)
|
21.3% or 5.1d. each
|
18.7% or 4.5d. each
|
|
69.12 (B) (3)
|
19s. 2d. per cwt.
|
16s. 10d. per cwt.
|
|
|
|
|
69.13 (A) (1)
|
7.7d. each
|
6.7d. each
|
|
|
|
|
|
|
|
70.13 (A) (2)
|
21.3% or 4d. each
|
18.7% or 3.5d. each
|
|
69.13 (A) (2) (a) (ii)
|
19s. 2d. per cwt.
|
16s. 10d. per cwt.
|
|
|
|
|
69.14 (A)
|
25.6%
|
22.4%
|
70.13 (C)
|
25.6%
|
22.4%
|
|
69.14 (B)
|
21.3%
|
18.7%
|
70.14 (A) (1) (b)
|
25.6%
|
22.4%
|
|
69.14 (C)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
|
|
|
|
|
|
|
70.14 (A) (2) (a)
|
25.6%
|
22.4%
|
|
|
|
|
70.14 (A) (2) (b)
|
47.5%
|
47.5%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
70.19 (A)
|
32% or 0.6d. per length of 10 beads or fraction of 10 beads
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads
|
73.10 (A) (2) (b)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
|
|
|
73.10 (A) (3) (a) (i)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton.
|
|
70.19 (B)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
73.10 (A) (3) (a) (ii)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
70.19 (C)
|
21.3%
|
18.7%
|
|
|
|
|
70.19 (D)
|
25.6%
|
22.4%
|
|
|
|
|
70.19 (E) (1)
|
25.6%
|
22.4%
|
73.11 (B) (2) (a)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
70.21 (A)
|
25.6%
|
22.4%
|
|
|
|
|
70.21 (B)
|
32%
|
28%
|
|
|
|
|
|
|
|
73.11 (B) (2) (b)
|
16% or £12 16s. per ton
|
14% or £114s. per ton.
|
|
70.21 (C) (1) (b)
|
25.6%
|
22.4%
|
|
|
|
|
71.05 (B) (2)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
73.11 (B) (3) (a) (i)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
71.06 (B)
|
25.6%
|
22.4%
|
|
|
|
|
71.07 (B) (2)
|
25.6%
|
22.4%
|
|
|
|
|
71.08 (B)
|
25.6%
|
22.4%
|
73.11 (B) (3) (a) (ii)
|
16% or £12 16s. per ton
|
14% or £11 4s per ton.
|
|
71.09 (B) (2)
|
25.6%
|
22.4%
|
|
|
|
|
71.10 (B)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
73.11 (B) (4) (a) (i)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
71.12
|
25.6%
|
22.4%
|
|
|
|
|
71.13
|
25.6%
|
22.4%
|
|
|
|
|
71.14 (B)
|
25.6%
|
22.4%
|
73.11 (B) (4) (a) (ii)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
71.15
|
25.6%
|
22.4%
|
|
|
|
|
71.16
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
73.12 (A)
|
21.3%
|
18.7%
|
|
73.10 (A) (1) (a)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
|
|
|
|
|
|
73.12 (B) (1)
|
16%
|
14%
|
|
|
|
|
73.13 (A)
|
16%
|
14%
|
|
73.10 (A) (1) (b)
|
16% or £12 16s. per ton.
|
14% or £11 4s. per ton
|
73.13 (B) (1) (b)
|
16%
|
14%
|
|
|
|
|
73.14 (A)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
73.10 (A) (2) (a)
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
|
|
|
|
|
|
|
73.17 (A)
|
25.6%
|
22.4%
|
|
|
|
|
73.18 (A)
|
19.2%
|
16.8%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
73.20 (A)
|
25.6%
|
22.4%
|
73.29 (B) (1)
|
32%
|
28%
|
|
73.20 (B)
|
21.3%
|
18.7%
|
73.31 (A)
|
21.3%
|
18.7%
|
|
73.21 (A)
|
25.6%
|
22.4%
|
73.31 (B)
|
48%
|
42%
|
|
73.21 (B)
|
12.8%
|
11.2%
|
73.31 (C)
|
32%
|
28%
|
|
73.21 (C)
|
32%
|
28%
|
73.31 (E) (1)
|
48%
|
42%
|
|
73.21 (D)
|
21.3%
|
18.7%
|
73.32 (A)
|
32%
|
28%
|
|
73.21 (E)
|
21.3%
|
18.7%
|
73.32 (B)
|
48%
|
42%
|
|
73.21 (F)
|
21.3%
|
18.7%
|
73.32 (C)
|
48%
|
42%
|
|
73.21 (G)
|
21.3%
|
18.7%
|
73.32 (D)
|
48%
|
42%
|
|
73.21 (H)
|
21.3%
|
18.7%
|
73.35 (B)
|
1s. 7.2d. per lb.
|
1s. 4.8d. per lb.
|
|
73.22 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
73.22 (B) (2)
|
9.6%
|
8.4%
|
73.35 (C)
|
16%
|
14%
|
|
73.23 (A) (1)
|
16%
|
14%
|
73.36 (A) (2)
|
25.6%
|
22.4%
|
|
73.23 (A) (2)
|
19.2%
|
16.8%
|
73.36 (B) (1)
|
12.8%
|
11.2%
|
|
73.23 (B) (1)
|
21.3%
|
18.7%
|
73.36 (C) (1) (a)
|
25.6%
|
22.4%
|
|
73.23 (B) (2) (a)
|
21.3%
|
18.7%
|
73.36(C)(1) (b)
|
25.6%
|
22.4%
|
|
73.25 (B) (1)
|
16%
|
14%
|
73.37 (A)
|
12.8%
|
11.2%
|
|
73.26
|
16% or £12 16s. per ton
|
14% or £11 4s. per ton
|
73.38 (A)
|
25.6%
|
22.4%
|
|
|
|
|
73.38 (B)
|
16%
|
14%
|
|
73.27 (A)
|
|
|
73.38 (C)
|
25.6%
|
22.4%
|
|
|
12.8% or £25 12s. per ton
|
11.2% or £22 8s. per ton
|
|
|
|
|
|
|
|
73.38 (D) (1)
|
25.6%
|
22.4%
|
|
|
|
|
73.38 (D) (2)
|
21.3%
|
18.7%
|
|
73.27 (B)
|
21.3%
|
18.7%
|
73.38 (E) (1) (a)
|
25.6%
|
22.4%
|
|
73.27 (C)
|
16% or £19 4s. per ton
|
14% or £16 16s. per ton
|
|
|
|
|
|
|
|
73.38 (E) (1) (b)
|
25.6%
|
22.4%
|
|
|
|
|
73.38 (E) (1) (c)
|
16% or £3 16s. 10d. each
|
14% or £3 7s. 2d. each
|
|
73.27 (D)
|
21.3% or £21 6s. 8d. per ton
|
18.7% or £18 13s. 4d. per ton
|
|
|
|
|
|
|
|
73.38 (E) (1) (d)
|
25.6%
|
22.4%
|
|
73.28 (A)
|
12.8% or £25 12s. per ton
|
11.2% or £22 8s. per ton
|
|
|
|
|
|
|
|
73.38 (E) (2) (a)
|
21.3%
|
18.7%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
73.38 (E) (3) (a)(i)
|
16%
|
14%
|
73.40 (N) (2) (a)
|
21.3%
|
18.7%
|
|
73.38 (E) (3) (b) (ii)
|
19.2% or 1s. 7.2d. each
|
16.8% or 1s. 4.8d. each
|
73.40 (N) (3) (a) (i)
|
16%
|
14%
|
|
|
|
|
73.40 (N) (3) (b) (i)
|
25.6% or 1s. 7.2d. each
|
22.4% or 1s. 4.8d. each
|
|
73.38 (E) (3) (b) (iii)
|
25.6% or 1s. 7.2d. each
|
22.4% or 1s. 4.8d. each
|
|
|
|
|
|
|
|
73.40 (N) (3) (c) (i)
|
19.2%
|
16.8%
|
|
73.38 (E) (3) (c) (i)
|
19.2%
|
16.8%
|
|
|
|
|
|
|
|
74.07 (A)
|
48%
|
42%
|
|
73.38(E)(3) (c) (ii)
|
19.2%
|
16.8%
|
74.08 (A)
|
21.3%
|
18.7%
|
|
|
|
|
74.08 (B)
|
21.3%
|
18.7%
|
|
73.38 (E) (3) (d)(i)
|
16%
|
14%
|
|
|
|
|
|
|
|
74.09 (A)
|
16%
|
14%
|
|
73.39 (A)
|
14.2% or 1d. per ounce
|
12.4% or 0.8d. per ounce
|
74.11 (A)
|
21.3%
|
18.7%
|
|
|
|
|
74.17 (A)
|
12.8%
|
11.2%
|
|
|
|
|
74.17 (B)
|
25.6%
|
22.4%
|
|
73.39 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
74.18 (A)
|
21.3%
|
18.7%
|
|
73.39 (B) (2)
|
14.2% or 1d. per ounce
|
12.4% or 0.8d. per ounce
|
74.18 (B)
|
21.3%
|
18.7%
|
|
|
|
|
74.18 (C)
|
25.6%
|
22.4%
|
|
73.40 (A)
|
16%
|
14%
|
74.18 (D)
|
16%
|
14%
|
|
73.40 (B)
|
32%
|
28%
|
74.19 (A)
|
25.6%
|
22.4%
|
|
73.40 (C) (2)
|
21.3%
|
18.7%
|
74.19 (B)
|
16%
|
14%
|
|
73.40 (D) (2)
|
21.3%
|
18.7%
|
74.19 (C)
|
25.6%
|
22.4%
|
|
73.40 (E)
|
25.6%
|
22.4%
|
75.06 (A)
|
25.6%
|
22.4%
|
|
73.40 (F)
|
21.3%
|
18.7%
|
75.06 (B) (1)
|
21.3%
|
18.7%
|
|
73.40 (G)
|
21.3%
|
18.7%
|
76.02 (A)
|
16%
|
14%
|
|
73.40 (H)
|
32%
|
28%
|
76.03 (A)
|
21.3%
|
18.7%
|
|
73.40 (IJ)
|
12.8%
|
11.2%
|
76.03 (B) (1)
|
16%
|
14%
|
|
73.40 (K)
|
21.3%
|
18.7%
|
76.04
|
16%
|
14%
|
|
73.40 (L)
|
25.6%
|
22.4%
|
76.06 (A)
|
16%
|
14%
|
|
73.40 (M)
|
32%
|
28%
|
76.08 (B) (1)
|
25.6%
|
22.4%
|
|
73.40 (M1)
|
32%
|
28%
|
76.08 (C) (1)
|
21.3%
|
18.7%
|
|
73.40 (N) (1) (a)
|
25.6%
|
22.4%
|
76.08 (C) (2) (a)
|
16%
|
14%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
76.09 (A) (1)
|
21.3%
|
18.7%
|
82.01 (D) (1) (a)
|
16%
|
14%
|
|
76.10 (A)
|
19.2%
|
16.8%
|
82.01 (D) (2)
|
32%
|
28%
|
|
76.10 (B)
|
32%
|
28%
|
82.02 (A) (2)
|
32% or 2.6d. each
|
28% or 2.2d. each
|
|
76.10 (C) (1) (a)
|
21.3%
|
18.7%
|
|
|
|
|
76.14 (A)
|
12.8% or £25 12s. per ton
|
11.2% or £22 8s. per ton
|
82.02 (A) (3)
|
32% plus 3s. 10.1d. each
|
28% plus 3s. 4.3d. each
|
|
76.15 (A)
|
32%
|
28%
|
82.02 (B) (2)
|
32% plus 3s. 10.1d. each
|
28% plus 3s. 4.3d. each
|
|
76.15 (B)
|
25.6%
|
22.4%
|
|
|
|
|
76.15 (C)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
82.02 (C) (2) (a)
|
32% or 2.6d. each
|
28% or 2.2d. each
|
|
76.16 (A)
|
32%
|
28%
|
|
|
|
|
76.16 (B)
|
16%
|
14%
|
|
|
|
|
76.16 (C)
|
32%
|
28%
|
82.02 (C) (3)
|
32% plus 3s. 10. 1d. each
|
28% plus 3s. 4.3d. each
|
|
76.16 (D)
|
25.6%
|
22.4%
|
|
|
|
|
76.16 (E) (1)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
82.02 (D) (1)
|
32% plus 3s. 10.1d. each
|
28% plus 3s. 4.3d. each
|
|
76.16 (F)
|
32%
|
28%
|
|
|
|
|
76.16 (G)
|
16%
|
14%
|
|
|
|
|
76.16 (HI)
|
16%
|
14%
|
82.02 (E) (1)
|
32% plus 3s. 10.1d. each
|
28% plus 3s. 4.3d. each
|
|
78.03
|
6.4%
|
5.6%
|
|
|
|
|
78.05 (A)
|
6.4%
|
5.6%
|
|
|
|
|
|
|
|
82.02 (E) (2)
|
32% plus 3s. 10.1d.
|
28% plus 3s. 4.3d.
|
|
78.06 (A)
|
19.2%
|
16.8%
|
|
for each 24 feet of such length and a sum in proportion for any remainder
|
|
79.05 (A)
|
25.6%
|
22.4%
|
|
|
|
79.06 (A)
|
25.6%
|
22.4%
|
|
|
|
|
80.06 (A)
|
19.2%
|
16.8%
|
|
|
|
|
|
|
|
82.03 (A)
|
25.6% plus 5.8d. each
|
22.4% plus 5d. each
|
|
80.06 (B)
|
25.6%
|
22.4%
|
|
|
|
|
82.01 (A)
|
21.3%
|
18.7%
|
|
|
|
|
82.01 (B) (1)
|
16%
|
14%
|
82.04 (A)
|
16% plus 32%
|
14% plus 28%
|
|
82.01 (B) (2) (a)
|
16%
|
14%
|
|
|
|
|
|
|
|
82.04(B)
|
16%
|
14%
|
|
82.01 (C) (1)
|
12.8%
|
11.2%
|
|
|
|
|
|
|
|
82.04 (C)
|
19.2%
|
16.8%
|
|
82.01 (C) (2) (a)
|
16%
|
14%
|
|
|
|
|
|
|
|
82.04 (D)
|
25.6%
|
22.4%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
82.09 (A)
|
16% plus 32%
|
16% plus 32%
|
83.07 (A) (2) (a)
|
19.2%
|
16.8%
|
|
|
|
|
83.07 (B) (1)
|
19.2%
|
16.8%
|
|
82.09 (B)
|
32%
|
32%
|
|
|
|
|
|
|
|
83.11 (A)
|
32%
|
28%
|
|
82.10 (A)
|
16% plus 32%
|
16% plus 32%
|
|
|
|
|
|
|
|
83.11 (B)
|
25.6%
|
22.4%
|
|
|
|
|
83.12 (A)
|
25.6%
|
22.4%
|
|
82.10 (B)
|
32%
|
32%
|
|
|
|
|
|
|
|
83.13 (A)
|
32%
|
28%
|
|
82.11 (A)
|
48% or 15s. 4d. the gross
|
42% or 13s. 5d. the gross
|
|
|
|
|
|
|
|
83.13 (B)
|
21.3%
|
18.7%
|
|
|
|
|
83.14
|
32%
|
28%
|
|
82.11 (B)
|
25.6%
|
22.4%
|
83.15 (A)
|
16%
|
14%
|
|
82.13 (A)
|
32%
|
32%
|
84.10 (A) (1)
|
21.3%
|
18.7%
|
|
82.14 (A)
|
16% plus 32% or 2.6d. each
|
16% plus 32% or 2.6d. each
|
84.10 (B) (1)
|
21.3%
|
18.7%
|
|
|
|
|
84.10 (B) (2)
|
21.3%
|
18.7%
|
|
|
|
|
84.10 (C) (1)
|
21.3%
|
18.7%
|
|
82.14 (B)
|
21.3%
|
21.3%
|
84.10 (C) (2) (a)
|
21.3%
|
18.7%
|
|
82.15
|
32%
|
32%
|
|
|
|
|
|
|
|
84.10 (C) (3) (a)
|
21.3%
|
18.7%
|
|
83.01 (A) (3) (a)
|
32%
|
28%
|
|
|
|
|
|
|
|
84.12 (A)
|
32%
|
28%
|
|
83.02 (B) (1)
|
32%
|
28%
|
|
|
|
|
|
|
|
84.14 (A)
|
25.6%
|
22.4%
|
|
83.02 (B) (2)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
84.15 (B) (2)
|
32%
|
28%
|
|
83.02 (B) (3)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
84.17 (A)
|
12.8%
|
11.2%
|
|
83.02 (B) (4)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
84.17 (B) (1)
|
16%
|
14%
|
|
83.03 (A)
|
19.2%
|
16.8%
|
|
|
|
|
|
|
|
84.17 (B) (2) (a) (i)
|
21.3%
|
18.7%
|
|
83.04 (A)
|
21.3%
|
18.7%
|
|
|
|
|
83.04 (B)
|
19.2%
|
16.8%
|
84.18 (B)
|
16%
|
14%
|
|
83.04 (C)
|
32%
|
28%
|
84.18 (C) (1)
|
12.8%
|
11.2%
|
|
83.05 (A)
|
16% or 2.6d. the article
|
14% or 2.2d. the article
|
84.20 (A)
|
12.8%
|
11.2%
|
|
|
|
|
84.20 (B) (2)
|
12.8%
|
11.2%
|
|
|
|
|
84.21 (B)
|
25.6%
|
22.4%
|
|
83.06 (A)
|
25.6%
|
22.4%
|
84.21 (C) (2)
|
25.6%
|
22.4%
|
|
83.06 (B) (1)
|
19.2%
|
16.8%
|
84.22 (A) (2)
|
21.3%
|
18.7%
|
|
83.07 (A) (1)
|
25.6%
|
22.4%
|
84.22 (B)
|
12.8%
|
11.2%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
84.22 (C)
|
25.6%
|
22.4%
|
84.59 (A) (2) (b)
|
9.6%
|
8.4%
|
|
84.24 (A) (1)
|
16% or £12 each
|
14% or £10 10s. each
|
|
|
|
|
|
|
|
84.59 (B) (1)
|
9.6%
|
8.4%
|
|
|
|
|
84.59 (C) (1) (a)
|
21.3%
|
18.7%
|
|
84.24 (A) (2)
|
16% or £12 each
|
14% or £10 10s each.
|
|
|
|
|
|
|
|
84.61 (A)
|
21.3%
|
18.7%
|
|
|
|
|
84.61 (C)
|
21.3%
|
18.7%
|
|
84.24 (A) (3)
|
16%
|
14%
|
84.63 (A)
|
16%
|
14%
|
|
84.24 (A) (4)
|
16%
|
14%
|
84.63 (B) (1)
|
21.3%
|
18.7%
|
|
84.24 (A) (5)
|
12%
|
10.5%
|
84.63(C)(1)
|
12.8%
|
11.2%
|
|
84.24 (B) (1)
|
16%
|
14%
|
84.64 (A)
|
30%
|
30%
|
|
84.24 (B) (2)
|
12%
|
10.5%
|
84.65 (A)
|
21.3%
|
18.7%
|
|
84.25 (A)
|
16%
|
14%
|
85.01 (A) (3) (b)
|
25.6%
|
22.4%
|
|
84.25 (B)
|
16%
|
14%
|
|
|
|
|
|
|
|
85.01 (B) (1)
|
25.6%
|
22.4%
|
|
84.25 (C)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
85.01 (C) (1)
|
32%
|
28%
|
|
84.26 (A)
|
32%
|
28%
|
|
|
|
|
|
|
|
85.01 (c) (2) (a)
|
32% or 3s. 2.4d. each
|
32% or 3s. 2.4d. each
|
|
84.26 (B)
|
21.3%
|
18.7%
|
|
|
|
|
84.26 (C) (1) (a)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
85.01 (C) (2) (b)
|
32% or 1s. 3.4d. each
|
32% or 1s. 3.4d. each
|
|
84.28 (A)
|
16%
|
14%
|
|
|
|
|
84.29 (A) (1)
|
21.3%
|
18.7%
|
|
|
|
|
84.30 (A) (1)
|
21.3%
|
18.7%
|
85.01 (C) (2) (c) (i)
|
32%
|
32%
|
|
84.38 (A)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
85.01 (D) (2)
|
32%
|
32%
|
|
84.40 (A)
|
12.8%
|
11.2%
|
|
|
|
|
|
|
|
85.02 (B)
|
32%
|
32%
|
|
84.40 (B)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
85.03 (A)
|
32%
|
28%
|
|
84.40 (C) (1) (a)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
85.03 (B) (2)
|
32%
|
28%
|
|
84.51 (A)
|
16%
|
14%
|
85.04 (A)
|
21.3%
|
18.7%
|
|
84.55 (A)
|
16%
|
14%
|
85.06 (A)
|
25.6%
|
25.6%
|
|
84.56 (A)
|
25.6%
|
22.4%
|
85.06 (B)
|
16%
|
16%
|
|
84.59 (A) (1)
|
25.6%
|
22.4%
|
85.07 (A)
|
25.6%
|
25.6%
|
|
84.59 (A) (2) (a)
|
21.3%
|
18.7%
|
85.08 (B) (2)
|
11.5d. each
|
10.1d. each
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
85.08 (B) (3)
|
3.8d. each
|
3.4d. each
|
|
|
|
|
|
|
|
85.15 (D) (3) (b) (i)
|
32%
|
32%
|
|
85.12 (A) (1) (a) (i)
|
16%
|
16%
|
85.18 (B) (1)
|
32% or 3s. 2.4d. each
|
32% or 3s. 2.4d. each
|
|
85.12 (A) (1) (a) (ii)
|
32%
|
32%
|
|
|
|
|
85.12 (A) (1) (a) (iii)
|
21.3%
|
21.3%
|
85.18 (B) (2)
|
32%
|
32%
|
|
|
|
|
85.18 (C)
|
32%
|
32%
|
|
85.12 (A) (1) (b) (i)
|
16%
|
16%
|
|
|
|
|
|
|
|
85.19 (B) (1) (a)
|
32% or 1s. 3.4d. each
|
32% or 1s. 3.4d. each
|
|
85.12 (A) (2) (a)
|
25.6%
|
25.6%
|
|
|
|
|
85.12 (B) (1)
|
25.6%
|
25.6%
|
85.19 (B) (2) (a)
|
32%
|
32%
|
|
85.12 (C) (1)
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
85.19 (C) (1)
|
32%
|
32%
|
|
85.12 (D) (1)
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
85.19 (D) (1)
|
32%
|
32%
|
|
85.12 (E) (1)
|
10.7%
|
10.7%
|
|
|
|
|
|
|
|
85.20 (A) (2) (c)
|
32%
|
32%
|
|
85.12 (E) (2)
|
25.6%
|
25.6%
|
|
|
|
|
85.12 (E) (4) (a) (iii)
|
16%
|
16%
|
85.20 (B)
|
32%
|
32%
|
|
|
|
|
85.20 (C) (1) (b)
|
25.6% or 3s. 2.4d. each
|
25.6% or 3s. 2.4d. each
|
|
85.12 (E) (4) (b)
|
16%
|
16%
|
|
|
|
|
85.12 (F)
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
85.22 (A)
|
32%
|
32%
|
|
85.14 (A)
|
32% or 6s. 4.8d. each
|
32% or 6s. 4.8d. each
|
|
|
|
|
|
|
|
85.23 (B) (1)
|
32%
|
28%
|
|
|
|
|
85.24 (A)
|
30%
|
30%
|
|
85.14 (B) (1)
|
32% or 8s. 11.2d. each
|
32% or 8s. 11.2d. each
|
85.26 (A)
|
32%
|
32%
|
|
|
|
|
85.26 (B)
|
11.5d. each
|
11.5d. each
|
|
85.14 (B) (2) (a)
|
32%
|
32%
|
87.01 (D) (2)
|
44% or £32 per body in respect of the body (if any); 34% in respect of the chassis
|
44% or £32 per body in respect of the body (if any); 34% in respect of the chassis
|
|
85.15 (C) (1)
|
32% or £9 12s. each.
|
32% or £9 12s. each
|
|
|
|
|
85.15 (C) (3)
|
32% or £3 4s. each
|
32% or £3 4s. each
|
|
|
|
|
85.15 (D (3)) (a)
|
32% or 8s. 11.2d. each
|
32% or 8s. 11.2d. each
|
87.02 (A) (2) (b) (i)
|
34%
|
34%
|
|
|
|
|
87.02 (A) (2) (b) (ii)
|
64%
|
64%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
87.02 (B) (2) (a) (i)
|
64%
|
64%
|
87.06 (E) (3)
|
67.5%
|
67.5%
|
|
|
|
|
87.06 (E) (4) (a)
|
47.5%
|
47.5%
|
|
87.02 (B) (2) (a) (ii)
|
44%
|
44%
|
|
|
|
|
|
|
|
87.08 (B)
|
34%
|
34%
|
|
87.02 (B) (2) (b)
|
64%
|
64%
|
|
|
|
|
|
|
|
87.09 (A) (2) (a)
|
24% in respect of the side car; 34% in respect of the cycle
|
24% in respect of the side car; 34% in respect of the cycle
|
|
87.02 (D) (2) (a)
|
34%
|
34%
|
|
|
|
|
87.02 (D) (2) (b)
|
64%
|
64%
|
|
|
|
|
87.03 (B) (2)
|
34%
|
34%
|
|
|
|
|
|
|
|
87.09 (A) (2) (b)
|
34%
|
34%
|
|
87.04 (B) (2) (a)
|
64%
|
64%
|
|
|
|
|
|
|
|
87.09 (B)
|
24%
|
24%
|
|
87.04 (B) (2) (b)
|
34%
|
34%
|
|
|
|
|
|
|
|
87.10 (A) (2)
|
21.3%
|
21.3%
|
|
87.05 (B) (2) (a) (i)
|
64%
|
64%
|
87.12 (B) (1)
|
16% plus 6s. 4.8d. each
|
16% plus 6s. 4.8d. each
|
|
87.05 (B) (2) (a) (ii)
|
34%
|
34%
|
|
|
|
|
|
|
|
87.12 (B) (2)
|
32% or 6s. 4.8d. each
|
32% or 6s. 4.8d. each
|
|
87.05 (B) (2) (b) (i)
|
44%
|
44%
|
|
|
|
|
87.05 (B) (2) (b)(ii)
|
124%
|
124%
|
|
|
|
|
|
|
|
87.12 (B) (3)
|
32%
|
32%
|
|
87.05 (B) (2) (c)
|
44% or £32 per body
|
44% or £32 per body
|
87.12 (B) (4)
|
32%
|
32%
|
|
|
|
|
87.12 (B) (5)
|
32%
|
32%
|
|
|
|
|
87.13 (A)
|
32%
|
32%
|
|
87.05 (B) (2) (d)
|
34%
|
34%
|
|
|
|
|
|
|
|
87.14(A)(2)
|
44% or £48 each
|
44% or £48 each
|
|
87.06 (A)
|
6.4d. per lb.
|
6.4d. per lb.
|
|
|
|
|
87.06 (C)
|
21.3%
|
21.3%
|
87.14 (B)
|
44% or £32 each
|
44% or £32 each
|
|
87.06 (E) (1) (a)
|
67.5%
|
67.5%
|
|
|
|
|
87.06 (E) (1) (b) (i)
|
67.5%
|
67.5%
|
87.14 (C)
|
34%
|
34%
|
|
|
|
|
87.14 (D) (1)
|
6.4d. per lb.
|
6.4d. per lb.
|
|
87.06 (E) (1) (b) (ii)
|
47.5%
|
47.5%
|
|
|
|
|
|
|
|
87.14 (D) (2)
|
21.3%
|
21.3%
|
|
87.06 (E) (1) (c)
|
47.5%
|
47.5%
|
|
|
|
|
|
|
|
87.14 (D) (4) (a)
|
47.5%
|
47.5%
|
|
87.06 (E) (2)
|
67.5%
|
67.5%
|
|
|
|
|
|
|
|
87.14 (E)
|
21.3%
|
21.3%
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
87.14 (F)
|
16%
|
16%
|
91.04
|
21.3%
|
18.7%
|
|
87.14 (G)
|
32%
|
32%
|
91.07 (A)
|
14.2% or 8s. 6.4d. each
|
12.4% or 7s. 5.6d. each
|
|
87.14 (H)
|
21.3%
|
21.3%
|
|
|
|
|
87.14 (IJ)
|
25.6%
|
25.6%
|
|
|
|
|
|
|
|
91.08 (A)
|
21.3%
|
18.7%
|
|
90.01 (A)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
91.09
|
14.2%
|
12.4%
|
|
90.03 (B) (1) (a)
|
21.3% or 2s. 6.7d. each
|
18.7% or 2s. 2.9d. each
|
|
|
|
|
|
|
|
91.10
|
21.3%
|
18.7%
|
|
|
|
|
91.11 (A) (1)
|
21.3%
|
18.7%
|
|
90.03 (B) (1) (b)
|
21.3% or 1s. 8.5d. each
|
18.7% or 1s. 5.9d. each
|
91.11 (A) (2) (a)
|
14.2% or 8s. 6.4d. each
|
12.4% or 7s. 5.6d. each
|
|
90.03 (B) (1) (c)
|
21.3% or 10.2d. each
|
18.7% or 9d. each
|
91.11 (A) (2) (b)
|
14.2% or 2s. 1.6d. each
|
12.4% or 1s. 10.4d. each
|
|
90.03 (B) (1) (d)
|
21.3% or 5.1d. each
|
18.7% or 4.5d. each
|
92.01
|
14.2%
|
12.4%
|
|
|
|
|
92.02
|
14.2%
|
12.4%
|
|
|
|
|
92.03
|
14.2%
|
12.4%
|
|
90.03 (B) (1) (e)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
92.04
|
14.2%
|
12.4%
|
|
90.04 (B) (1)
|
21.3% or 2s. 6.7d. each
|
18.7% or 2s. 2.9d. each
|
92.05
|
14.2%
|
12.4%
|
|
|
|
|
92.06
|
14.2%
|
12.4%
|
|
|
|
|
92.07
|
14.2%
|
12.4%
|
|
90.04 (B) (2)
|
21.3%
|
18.7%
|
|
|
|
|
|
|
|
92.08 (A) (1)
|
25.6%
|
22.4%
|
|
90.18 (A)
|
32%
|
28%
|
|
|
|
|
|
|
|
92.08 (A) (2)
|
14.2%
|
12.4%
|
|
90.19 (A)
|
16%
|
14%
|
|
|
|
|
|
|
|
92.09 (B)
|
14.2%
|
12.4%
|
|
90.19 (B)
|
32%
|
28%
|
|
|
|
|
|
|
|
92.10 (B)
|
14.2%
|
12.4%
|
|
90.26 (A)
|
6.4%
|
5.6%
|
92.11 (A)
|
14.2%
|
14.2%
|
|
90.26 (B)
|
32%
|
28%
|
92.12 (A)
|
6.4% or 7.7d. each
|
5.6% or 6.7d. each
|
|
90.29 (A) (1)
|
32%
|
28%
|
|
|
|
|
91.01 (B)
|
14.2% or 8s. 6.4d. each
|
12.4% or 7s. 5.6d. each
|
|
|
|
|
|
|
|
92.13 (A)
|
14.2%
|
14.2%
|
|
|
|
|
93.04 (A)
|
25.6%
|
22.4%
|
|
91.02
|
21.3%
|
18.7%
|
93.06 (A)
|
25.6%
|
22.4%
|
|
91.03
|
21.3%
|
18.7%
|
93.07 (A)
|
19s. 2d. per hundred
|
16s. 10d. per hundred
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
94.01 (A) (1)
|
47.5%
|
47.5%
|
94.03 (D) (1) (b)
|
32%
|
28%
|
|
94.01 (A) (2)
|
21.3%
|
18.7%
|
|
|
|
|
94.01 (A) (3)
|
32% or 12s. 10d. per chair
|
28% or 11s. 2d. per chair
|
94.03 (D) (2)
|
32%
|
28%
|
|
|
|
|
94.04 (A)
|
32%
|
28%
|
|
|
|
|
94.04 (B) (2)
|
32%
|
28%
|
|
94.01 (A) (4)
|
16%
|
14%
|
94.04 (C)
|
32%
|
28%
|
|
94.01 (A) (5) (a)
|
26.7%
|
23.3%
|
94.04 (D)
|
21.3%
|
18.7%
|
|
94.01 (A) (5) (b)
|
32%
|
28%
|
94.04 (E)
|
21.3%
|
18.7%
|
|
|
|
|
94.04 (F) (1)
|
32%
|
28%
|
|
94.01 (B) (1)
|
47.5%
|
47.5%
|
|
|
|
|
94.01 (B) (2)
|
21.3%
|
18.7%
|
95.01 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads of fraction of ten beads
|
|
94.01 (B) (3)
|
32% or 5s. 1.4d. each
|
28% or 4s. 5.8d. each
|
|
|
|
|
94.01(B) (4)
|
32% or 7s. 8.2d. each
|
28% or 6s. 8.6d. each
|
|
|
|
|
|
|
|
95.02 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
|
94.01 (B) (5)
|
16%
|
14%
|
|
|
|
|
94.01 (B) (6) (a)
|
32%
|
28%
|
|
|
|
|
94.01 (B) (6) (b)
|
26.7%
|
23.3%
|
95.03 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
|
94.02 (A)
|
32%
|
28%
|
|
|
|
|
94.02 (C) (1)
|
32%
|
28%
|
|
|
|
|
94.03 (A)
|
32%
|
28%
|
|
|
|
|
94.03 (B)
|
32%
|
28%
|
|
|
|
|
|
|
|
95.04 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
|
94.03 (C) (1) (a)
|
21.3%
|
18.7%
|
|
|
|
|
94.03 (C) (1) (b)
|
26.7%
|
23.3%
|
|
|
|
|
94.03 (C) (2) (a)
|
16%
|
14%
|
|
|
|
|
94.03 (C) (2) (b)
|
32%
|
28%
|
95.05 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
|
94.03 (C) (3)
|
25.6%
|
22.4%
|
|
|
|
|
94.03 (D) (1) (a)
|
26.7%
|
23.3%
|
|
|
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
95.06 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
97.03 (E) (2)
|
25.6%
|
22.4%
|
|
|
|
|
97.03 (F) (1)
|
32% or 7.7d. each
|
28% or 6.7d. each
|
|
|
|
|
97.03 (G) (1)
|
25.6%
|
22.4%
|
|
95.07 (A)
|
32% or 0.6d. per length of ten beads or fraction of ten beads
|
28% or 0.6d. per length of ten beads or fraction of ten beads
|
97.03 (G) (2)
|
25.6%
|
22.4%
|
|
|
|
|
97.04 (A)
|
3s. 10.1d. per dozen packs
|
3s. 4.3d. per dozen packs
|
|
|
|
|
97.04 (B) (1)
|
26.7%
|
23.3%
|
|
95.08 (A)
|
25.6%
|
22.4%
|
97.04 (B) (2)
|
32%
|
28%
|
|
95.08 (B)
|
32%
|
28%
|
97.04 (C)
|
6.4%
|
5.6%
|
|
96.03
|
21.3%
|
18.7%
|
97.05 (A)
|
9.6% or 0.4d. each
|
8.4% or 0.3d. each
|
|
96.05 (A)
|
32%
|
28%
|
|
|
|
|
96.06 (A)
|
21.3%
|
18.7%
|
97.05 (B)
|
21.3%
|
18.7%
|
|
97.01 (A)
|
25.6%
|
22.4%
|
97.05 (C)
|
32%
|
28%
|
|
97.01 (B)
|
32%
|
28%
|
97.06 (A)
|
32%
|
28%
|
|
97.01 (C)
|
25.6%
|
22.4%
|
97.06 (B)
|
32%
|
28%
|
|
97.01 (D) (1)
|
32%
|
28%
|
97.06 (D)
|
48% plus 6s. 4.8d. per racquet, frame or bend
|
42% plus 5s. 7.2d. per racquet, frame or bend
|
|
97.02 (A)
|
32% or 7.7d. each
|
28% or 6.7d. each
|
|
|
|
|
97.02 (B)
|
32%
|
28%
|
|
|
|
|
97.03 (A)
|
25.6%
|
22.4%
|
97.06 (E)
|
48%
|
42%
|
|
97.03 (B)
|
25.6% or 2.6d. per dozen or part of a dozen
|
22.4% or 2.2d. per dozen or part of a dozen
|
97.06 (F)
|
48%
|
42%
|
|
|
|
|
97.06 (H)
|
32%
|
28%
|
|
|
|
|
97.06 (IJ)
|
32%
|
28%
|
|
97.03 (C)
|
25.6%
|
22.4%
|
97.06 (K)
|
32%
|
28%
|
|
97.03 (D)
|
32%
|
28%
|
97.06 (L)
|
32%
|
28%
|
|
|
or 7.7d. each
|
or 6.7d. each
|
97.06 (M)
|
21.3%
|
18.7%
|
|
|
|
|
97.06 (0)
|
6.4%
|
5.6%
|
|
97.03 (E) (1)
|
25.6% or 7.7d. each
|
22.4% or 6.7d. each
|
97.07 (A)
|
25.6% or 4s. 3.2d. each
|
22.4% or 3s. 8.8d. each
|
|
| | |
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading Number
|
United Kingdom rate
|
Northern Ireland rate
|
|
97.07 (B)
|
25.6% or 2s. 1.6d. each
|
22.4% or 1s. 10.4d. each
|
98.03 (C)
|
21.3% or 2s. 6.7d. per gross
|
18.7% or 2s. 2.9d. per gross
|
|
97.07 (D)
|
25.6%
|
22.4%
|
98.05 (A) (1)
|
21.3% or 5s. 1.4d per gross
|
18.7% or 4s. 5.8d. per gross
|
|
97.07 (E)
|
6.4%
|
5.6%
|
|
|
|
|
97.07 (F)
|
25.6%
|
22.4%
|
|
|
|
|
|
|
|
98.05 (A) (2)
|
21.3% or 10s. 3d. per gross
|
18.7% or 8s. 11.5d. per gross
|
|
98.01 (A)
|
48% or 11.5d. per gross
|
42% or 10.1d. per gross
|
|
|
|
|
|
|
|
98.05 (C) (1)
|
21.3% or 2s. 6.7d. per gross
|
18.7% or 2s. 2.9d. per gross
|
|
98.01 (B)
|
32% or 7.7d. per gross
|
28% or 6.7d. per gross
|
|
|
|
|
|
|
|
98.05 (C) (2)
|
21.3% or 5s. 1.4d per gross.
|
18.7% or 4s. 5.8d. per gross
|
|
98.01 (C)
|
19.2%
|
16.8%
|
|
|
|
|
98.02 (A)
|
25.6% or 0.6d. per inch or part of an inch of the length
|
22.4% or 0.6d. per inch or part of an inch of the length
|
98.07 (A)
|
6.4%
|
5.6%
|
|
|
|
|
98.08 (A) (1)
|
32% or 2s. 1.6d. per 12 yds. or fraction of 12 yds. of the length of the ribbon
|
28% or 1s. 10.4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon
|
|
98.02 (B) (1)
|
25.6% or 0.6d. per inch or part of an inch of the length
|
22.4% or 0.6d. per inch or part of an inch of the length
|
|
|
|
|
|
|
|
98.08 (A) (2)
|
32% or 4s. 3.2d. per 3 yds. or fraction of 3 yds. of the length of the ribbon
|
28% or 3s. 8.8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon
|
|
98.02 (B) (2)
|
25.6% or 0.3d. per inch or part of an inch of the length
|
22.4% or 0.3d. per inch or part of an inch of the length
|
|
|
|
|
|
|
|
98.10 (A)
|
25.6% or 5.1d. each
|
22.4% or 4.5d. each
|
|
98.02 (B) (3)
|
25.6%
|
22.4%
|
|
|
|
|
98.03 (A)
|
3.8d. each
|
3.4d. each
|
98.10 (B)
|
25.6%
|
22.4%
|
|
98.03 (B) (1)
|
1.9d. each
|
1.7d. each
|
98.11 (A)
|
16%
|
14%
|
|
|
|
|
98.11 (B) (2)
|
16%
|
14%
|
|
98.03 (B) (2)
|
1.3d. each
|
1.1d. each
|
98.12 (A)
|
16%
|
14%
|
|
|
|
|
98.14
|
25.6%
|
22.4%
|
|
98.03 (B) (3) (a)
|
1.3d. each
|
1.1d. each
|
98.15 (A)
|
32%
|
28%
|
|
| |
GIVEN under the Official Seal of the Government this 20th day of June, 1967.
|
| |
JOHN LYNCH,
|
| |
Taoiseach.
|
| |
EXPLANATORY NOTE
|
| |
The effects of the Order are :—
|
| |
(i) to make certain reductions in customs duties on goods of United Kingdom origin in accordance with the provisions of the Free Trade Area Agreement;
|
| |
(ii) to maintain in operation the special tariff concessions for certain goods of Northern Ireland origin;
|
| |
(iii) to exempt from import duty cameras which are designed solely for medical or surgical purposes; and
|
| |
(iv) to make minor editorial changes in the form of customs tariff.
|
| |
The Order comes into operation on 1st July, 1967.
|
