| |
S.I. No. 135 of 1968.
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IMPOSITION OF DUTIES (No. 174) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1968.
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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. 174) (Customs Duties and Form of Customs Tariff) Order, 1968.
2. This Order shall come into operation on the 1st day of July, 1968.
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 Impositon of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (
S.I. No. 132 of 1966
), is hereby amended by:—
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(i) the substitution of "fourteen per cent." for "sixteen per cent." in paragraph 19 (3),
|
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(ii) the substitution of "3.4d." for "3.8d." in paragraph 20 (2),
|
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(iii) ( a ) the substitution of " 22.07 (C) (2) (b) " for " 22.07 (C) (2) " in paragraph 21 (1),
|
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( b ) the deletion of " in lieu of the rate at which the said perry would be chargeable under subparagraph (1) of this paragraph " from paragraph 21 (2),
|
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( c ) the substitution of "£8 8s. 11d. the gallon" for "£9 12s. 1d. the gallon" in paragraph 21 (2) (amended by this Order), and
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( d ) the insertion after paragraph 21 (2) (amended by this Order) of the following subparagraph:
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"(3) The duties of customs on spirits, for the time being in force, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff heading number 22.07 (C) (2) (a).",
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(iv) the substitution of "fourteen per cent." for "sixteen per cent." in paragraph 22 (a),
|
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(v) the substitution of "£8 6s. 10.7d. the gallon" for "£9 10s. 8.8d. the gallon" in paragraph 24 (2),
|
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(vi) the substitution, for the rates stated in the sixth and seventh columns respectively of the Schedule to that 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 colums 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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(vii) the substitution of "10d. per lb.", "6.7d. per lb.", "4d. per lb.", "4d. per lb", and "4d. per lb." for "1s. 3d. per lb.", "10d. per lb.", "6d. per lb.", "4.8d. per lb.", and "4.8d. per lb." in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 06.01 (B) (1),
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(viii) the substitution of "4d. per bush", "4 d. per bush" "2d. per bush", "2d. per bush" and "2d. per bush" for "6d. per bush", "6d. per bush", "3d. per bush", "2.4d. per bush" and "2.4d. per bush" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 06.02 (A) (1),
|
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(ix) the substitution for the matter in the first column of the Schedule at tariff heading number 22.05 of the following:
|
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"22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:
|
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(A) Still:
|
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(1) Not exceeding 25° of proof spirit:
|
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( a ) Not in bottle
|
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( b ) In bottle
|
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(2) Exceeding 25° but not exceeding 30° of proof spirit:
|
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( a ) Not in bottle
|
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( b ) In bottle
|
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(3) Exceeding 30° of proof spirit:
|
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( a ) Not in bottle
|
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( b ) In bottle
|
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(B) Sparkling
|
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together with, in relation to wine, whether still or sparkling, exceeding 42° of proof spirit, an additional duty for every degree or fraction of a degree above 42° of proof spirit of ",
|
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(x) the substitution of "24%", "24%", "16%", "11.2%" and "9.6%" for "20% plus 4%", "20% plus 4%", "12% plus 4%", "9.6% plus 3.2%" and "8.4% plus 2.8%" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading numbers 48.07 (B) and 48.15 (K),
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(xi) the substitution of "38% or 9s. 1.4d. per sq. yard*", "35% or 8s. 4.8d. per sq. yard*" and "35% or 8s. 4.8d. per sq. yard*" for "40% or 9s. 7.2d. per sq. yard*", "40% or 9s. 7.2d. per sq. yard*" and "40% or 9s. 7.2d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) ( a ) (i),
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(xii) the substitution of "38% or 5s. 8.4d. per sq yard*", "35% or 4s. 2.4d. per sq. yard*" and "35% or 4s. 2.4d. per sq. yard*" for "40% or 6s. 0d. per sq. yard*", "40% or 4s. 9.6d. per sq. yard*" and "40% or 4s. 9.6d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) ( a ) (ii),
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(xiii) the substitution of "38% or 2s. 0.3d. per sq. yard*", "35% or 1s. 10.4d. per sq. yard*" and "35% or 1s. 10.4d. per sq. yard*" for "40% or 2s. 1.6d. per sq. yard*", "40% or 2s. 1.6d. per sq. yard*" and "40% or 2s. 1.6d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) ( b ) (i),
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(xiv) the substitution of " 22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each°" 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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(xv) the substitution of "2.8%" and "2.4%" respectively for "3.2%" and "2.8%" 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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(xvi) the substitution of "22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each*" 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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(xvii) the substitution of "22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each*" 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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(xviii) the substitution of "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." respectively for "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." 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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(xix) the substitution of "5s. 7,.2d.", "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." respectively for "6s. 4.8d.", "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." 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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(xx) the substitution of "3,000 copies" for "2,000 copies" in paragraph 3 (b) of the Special Provisions relating to the Duties on Printed Matter in Chapter 49 of the Schedule, and
|
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(xxi) ( a ) the deletion of the matter in the second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 84.61 (B),
|
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( b ) the substitution for the matter in the first column of the Schedule at tariff heading number 84.61 (B) of the following:
|
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"(B) Parts suitable for motor vehicles:
|
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(1) Tyre valves
|
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(2) Other",
|
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( c ) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 84.61 (B) (1) (inserted by this Order) of "(d)", "37.5%", "37.5%", "37.5%", "37.5%" and "27.5%", and
|
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( d ) the insertion in the second, third, fourth, fifth, sixth and seventh colums respectively of the Schedule at tariff heading number 84.61 (B) (2) (inserted by this Order) of "(d)", "37.5%", "37.5%", "37.5%", "37.5%" and "37.5%".
|
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SCHEDULE
|
| | |
Tarriff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
02.01 (A)
|
2.8d. per lb.
|
2.8d. per lb.
|
07.03 (A)
|
2.8d. per lb.
|
2.8d. per lb.
|
|
02.04 (A)
|
8.4d. per lb.
|
8.4d. per lb.
|
07.06
|
5.6d. per lb.
|
5.6d. per lb.
|
|
02.05 (A)
|
£1 19s. 2d. per cwt.
|
£1 19s. 2d. per cwt.
|
08.04 (A) (1)
|
0.7d. per lb.
|
0.7d. per lb.
|
|
02.06 (A)
|
2.8d. per lb.
|
2.8d. per lb.
|
08.05 (A)
|
23.3% plus 6.7%
|
23.3% plus 6.7%
|
|
02.06 (D)
|
8.4d. per lb.
|
8.4d. per lb.
|
|
|
|
|
|
|
|
08.07 (A)
|
2.1d. per lb.
|
2.1d. per lb.
|
|
03.01 (A) (1)
|
0.7d. per lb.
|
0.7d. per lb.
|
|
|
|
|
|
|
|
08.07 (B) (1)
|
0.7d. per lb.
|
0.7d. per lb.
|
|
03.02 (A) (2)
|
0.7d. per lb.
|
0.7d. per lb.
|
|
|
|
|
|
|
|
08.08 (B) (2)
|
2.1d. per lb.
|
2.1d. per lb.
|
|
03.02 (B) (1)
|
8.4d. per stone
|
8.4d. per stone
|
|
|
|
|
|
|
|
08.10 (A)
|
2.8d. per lb.
|
2.8d. per lb.
|
|
04.06
|
8.4d. per lb.
|
8.4d. per lb.
|
|
|
|
|
|
|
|
08.11 (A) (2)( a )
|
1.7d per lb.
|
1.7d. per lb.
|
|
05.04 (A)
|
£3 10s. per lb.
|
£3 10s. per lb.
|
|
|
|
|
|
|
|
08.12 (B) (3)( a )
|
4.7%
|
4.7%
|
|
06.01 (A)
|
4.2d. per lb.
|
4.2d. per lb.
|
09.01 (B) (1)
|
14% plus 1.4d. per lb.
|
14% Plus 1.4d. per lb.
|
|
06.02 (A) (3)
|
7s. per cwt.
|
7s. per cwt.
|
|
|
|
|
06.02 (A) (4)
|
2.1d. per lb.
|
2.1d. per lb.
|
09.01 (B) (2)
|
14%
|
14%
|
|
|
|
|
09.04 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
06.02 (B) (1)
|
4.2d. per lb.
|
4.2d. per lb.
|
|
|
|
|
|
|
|
09.06 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
06.02 (B) (2)
|
2.1d. per lb.
|
2.1d. per lb.
|
|
|
|
|
|
|
|
09.07 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
06.03
|
4.2d. per lb.
|
4.2d. per lb.
|
|
|
|
|
|
|
|
09.08 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
06.04
|
4.2d. per lb.
|
4.2d. per lb.
|
|
|
|
|
|
|
|
09.09 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
07.01 (B) (1)
|
5.6d. per lb.
|
5.6d. per lb.
|
|
|
|
|
|
|
|
09.10 (A)
|
3.4d. per lb.
|
3.4d. per lb.
|
|
07.01 (E) (2)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
|
|
|
|
|
|
11.04 (A)
|
23.3% plus 6.7%
|
23.3% plus 6.7%
|
|
07.01 (IJ) (1)
|
2.8d. per lb.
|
2.8d. per lb.
|
|
|
|
|
07.02 (A)
|
2.8d per lb.
|
2.8d. per lb.
|
11.06 (A)
|
2s. 1.2d. per cwt.
|
2s. 1.2d. per cwt.
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
11.06(B)
|
5.6d. per lb.
|
5.6d. per lb.
|
16.03
|
3s. 6d. per lb.
|
3s. 6d. per lb.
|
|
11.08 (A) (2)
|
2s. 1.2d. per cwt.
|
2s. 1.2d. per cwt.
|
16.04 (A) (1)
|
14%
|
14%
|
|
|
|
|
16.04 (A) (2)
|
21%
|
21%
|
|
13.03 (A)
|
14%
|
14%
|
|
|
|
|
|
|
|
16.05 (A)
|
21%
|
21%
|
|
15.01
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
|
|
|
|
|
|
|
18.03
|
1s. 1.4d. per lb.
|
1s. 1.4d. per lb.
|
|
15.02 (A)
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
|
|
|
|
|
|
|
18.05
|
1s. 1.4d. per lb.
|
1s. 1.4d. per lb.
|
|
15.03 (B)
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
19.01
|
28% or 1s. 8.2d. per lb.*
|
28% or 1s. 8.2d. per lb.*
|
|
15.04 (A)
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
|
15.06 (A)
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
19.02 (A) (2)
|
|
15.07 (B) (1)
|
18.7%
|
18.7%
|
|
15.07 (B) (2)
|
18.7%
|
18.7%
|
19.02 (B) (2)
|
2s. 6.2d. per lb.
|
2s. 6.2d. per lb.
|
|
15.08 (B)
|
18.7%
|
18.7%
|
19.02 (C) (1) (a) (i)
|
1.7d. per lb.
|
1.7d. per lb.
|
|
15.12 (A)
|
£1 11s. 4d. per cwt.
|
£1 11s.4d. per cwt.
|
|
|
|
|
|
|
|
19.02 (C) (1) (a)(ii)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
15.12 (B)
|
18.7%
|
18.7%
|
|
15.12 (C) (2)
|
18.7%
|
18.7%
|
19.02 (C) (1) (b)(ii)
|
|
15.13 (A)
|
18.7%
|
18.7%
|
|
|
|
|
|
|
|
19.02 (C) (2)(a) (ii)
|
1.7d. per lb.
|
1.7d. per lb.
|
|
15.13 (B) (1)
|
£1 11s. 4d. per cwt.
|
£1 11s. 4d. per cwt.
|
|
|
|
|
|
|
|
19.02 (C) (2) (b)
|
£1 5s. 2d. per cwt.
|
£1 5s. 2d. per cwt.
|
|
15.13(B)(2)
|
18.7%
|
18.7%
|
|
|
|
|
16.01 (A)
|
£7 16s. 10d. per cwt.
|
£7 16s. 10d. per cwt.
|
19.02 (C) (2) (c) (ii)
|
18.7%
|
18.7%
|
|
16.01 (B) (2)
|
£1 19s. 2d. per cwt.
|
£1 19s. 2d. per cwt.
|
19.03
|
28%
|
28%
|
|
|
|
|
19.04
|
1s. 8.2d. per cwt.
|
1s. 8.2d. per cwt.
|
|
16.02 (A)
|
£7 16s. 10d. per cwt.
|
£7 16s. 10d. per cwt.
|
|
|
|
|
|
|
|
19.05 (A) (1) (a)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
16.02 (B) (1)
|
2.8d. per lb.
|
2.8d. per lb.
|
|
|
|
|
|
|
|
19.05 (A) (1)(b)
|
28%
|
28%
|
|
16.02 (B) (3)
|
8.4d. per lb.
|
8.4d. per lb.
|
19.05 (A) (2)
|
14%
|
14%
|
|
|
|
|
19.05 (B) (1)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
16.02 (B) (4) (c)
|
£1 19s. 2d. per cwt.
|
£1 19s. 2d. per cwt.
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
19.06 (B)
|
1s. 8.2d. per cwt.
|
1s. 8.2d. per cwt.
|
21.04 (B) (1)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
19.06 (C) (1)
|
28%
|
28%
|
21.05 (B) (1)
|
£2 7s. per cwt.
|
£2 7s. per cwt.
|
|
20.01 (A) (1) (b) (i)
|
23.3%
|
23.3%
|
|
|
|
|
|
|
|
21.05 (B) (2)
|
22.4%
|
22.4%
|
|
20.01 (A) (2) (b) (i)
|
2.8d. per lb.
|
2.8d. per lb.
|
21.05 (C)
|
£2 7s. per cwt.
|
£2 7s. per cwt.
|
|
20.01 (C) (1) (a)(ii)
|
1.7d. per lb.
|
1.7d. per lb.
|
21.06 (A)
|
£1 0s. 2d. per cwt.
|
£1 0s. 2d. per cwt.
|
|
20.01 (C) (1) (b) (ii)
|
1s. 5.5d. per gallon
|
1s. 5.5d. per gallon
|
21.06 (B)
|
18.7%
|
18.7%
|
|
|
|
|
21.07 (A)
|
22.4%
|
22.4%
|
|
20.02 (A) (1)
|
23.3%
|
23.3%
|
|
|
|
|
|
|
|
21.07 (C)
|
£1 5s. 2d. per cwt.
|
£1 5s. 2d. per cwt.
|
|
20.02 (B) (1)(a)
|
23.3%
|
23.3%
|
|
|
20.02 (B) (2)(a)
|
2.8d. per lb.
|
2.8d. per lb.
|
21.07 (D)
|
18.7%
|
|
|
|
|
21.07 (F)
|
18.7%
|
18.7%
|
|
20.05 (A) (2) (b)
|
2.8d. per lb.
|
2.8d. per lb.
|
|
|
|
|
|
21.07 (G)
|
3s. 6d. per lb.
|
3s. 6d. per lb.
|
|
20.06 (A) (1)(b) (ii)
|
5.2d. per lb.
|
5.2d. per lb.
|
|
|
|
|
|
21.07 (H) (1)(a)
|
1.4d. per lb.
|
1.4d. per lb.
|
|
20.06 (A) (1) (c) (ii)
|
2.6d. per lb.
|
2.6d. per lb.
|
|
|
|
|
|
21.07 (H) (1)(b)
|
1s. 2d. per gallon
|
1s. 2d. per gallon
|
|
20.06 (A) (2)(b) (ii)
|
4.2d.per lb.
|
4.2d.per lb.
|
|
|
|
|
|
21.07 (H) (2)(a)
|
28%
|
28%
|
|
20.06 (B) (1)(a) (ii)
|
1.7d. per lb.
|
1.7d. per lb.
|
|
|
|
|
|
22.01 (A)
|
1s. 8.6d. per gallon
|
1s. 8.6d. per gallon
|
|
20.06 (B) (2) (d)
|
23.3%
|
23.3%
|
|
|
|
|
|
|
|
22.01 (B)
|
8.4d. per cwt.
|
8.4d. per cwt.
|
|
20.07 (A)
|
1s. 8.6d. per gallon
|
1s. 8.6d. per gallon
|
22.02 (A)
|
28% plus 1s. 8.6d. per gallon
|
28% plus 1s. 8.6d. per gallon
|
|
21.01 (A) (1)
|
14% plus 1.4d. per lb.
|
14% plus 1.4d. per lb.
|
|
|
|
|
|
22.02 (B)
|
1s. 8.6d. per gallon
|
|
21.01 (A) (2)
|
14%
|
14%
|
|
|
|
|
|
|
|
22.04 (A)
|
1s. 5.5d. per gallon
|
1s. 5.5d. per gallon
|
|
21.02 (A) (1)
|
14% plus 1.4d. per lb.
|
14% plus 1.4d. per lb.
|
|
|
|
22.07 (C) (1)(b)
|
2s. 4.8d. per gallon
|
|
21.02 (A) (2)
|
14%
|
14%
|
22.07 (D) (2)
|
1s. 8.6d. per gallon
|
1s. 8.6d. per gallon
|
|
21.03 (A)
|
10.1d. per lb.
|
10.1d. per lb.
|
|
|
|
|
|
22.10
|
1s. 0.6d. per gallon
|
1s. 0.6d. per gallon
|
|
21.04 (A)
|
10.1d. per lb.
|
10.1d. per lb.
|
25.06 (A)
|
37.3%
|
32%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
25.06 (B)
|
12.4%
|
10.7%
|
30.03 (F)
|
28% or 1s. 8.2d. per lb.*
|
24% or 1s. 5.3d. per lb.*
|
|
25.07 (A)
|
12.4%
|
10.7%
|
|
|
25.08 (A)
|
6.7d. per cwt.
|
5.8d. per cwt.
|
30.03 (G) (1)
|
28%
|
|
25.13 (A)
|
12.4%
|
10.7%
|
30.03 (G) (2)(a) (i)
|
1.4d. per lb.
|
1.2d. per lb.
|
|
25.15 (A)
|
37.3%
|
32%
|
|
|
|
|
|
|
|
30.03 (G) (2)
|
1s. 2d.
|
1s.
|
|
25.15 (B) (1)
|
37.3%
|
32%
|
|
|
|
|
|
|
|
30.04 (A)
|
18.7% or 3.4d. per lb.*
|
16% or 2.9d. per lb.*
|
|
25.16 (A)
|
37.3%
|
32%
|
|
|
25.17 (A)
|
37.3%
|
32%
|
|
|
25.17 (B) (1)
|
12.4%
|
10.7%
|
30.05 (A) (1)
|
18.7% or 5s. 7.2d. per 100 containers*
|
|
25.18 (A)
|
37.3%
|
32%
|
|
|
25.20 (A)
|
5d. per cwt.
|
4.3d. per cwt.
|
|
|
|
|
|
32.08 (A)
|
28%
|
|
25.23
|
11.2%
|
9.6%
|
|
|
|
|
|
|
|
32.08 (B)
|
18.7%
|
16%
|
|
25.27 (A)
|
37.3%
|
32%
|
|
|
|
|
|
|
|
32.09 (A)
|
28%
|
24%
|
|
27.07 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
32.11
|
18.7%
|
16%
|
|
27.10 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
32.12 (A)
|
28%
|
24%
|
|
27.10 (C)
|
14%
|
12%
|
|
|
|
|
|
|
|
32.13
|
18.7%
|
16%
|
|
27.10 (D) (1)
|
6.7d. per gallon
|
5.8d. per gallon
|
|
|
|
|
|
|
|
33.04 (A) (1) (a)
|
14% plus 1.4d. per lb.
|
12% plus 1.2d. per lb.
|
|
28.13 (A)
|
12.4%
|
10.7%
|
|
|
28.40 (A)
|
18.7%
|
16%
|
|
|
|
|
|
|
33.04 (A) (1)(b)
|
14% plus 1s. 2d. per gallon per gallon
|
12% plus 1s. per gallon per gallon
|
|
29.01 (B)
|
18.7%
|
16%
|
|
|
29.02 (A)
|
5s. 7.2d. per gallon
|
4s. 9.6d. per gallon
|
|
|
29.04 (A)
|
28%
|
24%
|
33.04 (A) (2)
|
14%
|
|
29.05 (A)
|
28%
|
24%
|
33.04 (B) (1)(a)
|
1.4d. per lb.
|
|
30.03 (A)
|
18.7% or 5s. 7.2d. per 1000 containers*
|
16% or 4s. 9.yd. per 100 containers*
|
|
|
|
|
|
33.04 (B) (1)(b)
|
1s. 2d. per gallon
|
1s. per gallon
|
|
|
33.05 (A)
|
14%
|
12%
|
|
30.03 (C)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
33.05 (B)
|
56% or £2 16s. per gallon*
|
48% or £2 8s. per gallon*
|
|
30.03 (D)
|
3.4d. per lb.
|
2.9d. per lb.
|
|
|
30.03 (E)
|
18.7%
|
16%
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
33.06 (A) (2) (a)
|
56% or 5s. 7.2d. per lb.*
|
48% or 4s. 9.6d. per lb.*
|
36.06
|
12s. 5.3d.
|
12s. 5.3d.
|
|
|
|
per 7,200 matches and so in proper tion for any less number of matches.
|
|
33.06 (A) (2) (b)
|
56% or £2 16s. per gallon*
|
48% or £2 8s. per gallon*
|
36.08 (B)
|
18.7%
|
16%
|
|
|
37.03 (A) (1)
|
2.8%
|
2.4%
|
|
|
|
|
37.05 (B)
|
18.7%
|
16%
|
|
33.06 (B)
|
28%
|
24%
|
|
|
|
|
|
|
|
38.11 (A)
|
14% or 0.3d. each*
|
12% or 0.2d. each*
|
|
33.06 (D) (1) (a)
|
56% or 5s. 7.2d. per lb.*
|
48% or 4s. 9.6d. per lb.*
|
|
|
|
|
|
38.11 (B)
|
18.7%
|
|
33.06 (D) (1)(b)
|
56% or £2 16s. per gallon*
|
48% or £2 8s. per gallon*
|
|
|
|
|
|
38.17 (A)
|
22.4%
|
x9.2%
|
|
|
38.19 (C)
|
18.7%
|
16%
|
|
34.01
|
28%
|
24%
|
38.19 (D)
|
14% or 1.1d. per lb.*
|
12% or 1d. per lb.*
|
|
34.02
|
28%
|
24%
|
|
|
34.03 (A)
|
14%
|
12%
|
|
|
|
|
|
|
38.19 (E)
|
18.7%
|
16%
|
|
34.03 (B)
|
6.7d. per gallon
|
5.8d. per gallon
|
39.01 (A)
|
18.7%
|
16%
|
|
34.05 (A) (2)
|
18.7%
|
16%
|
39.01 (B)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
34.05 (B) (1)
|
28%
|
24%
|
|
|
|
|
|
|
|
39.01 (C)
|
22.4%
|
19.2%
|
|
34.06
|
14%
|
12%
|
|
|
|
|
|
|
|
39.01 (D)
|
22.4%
|
19.2%
|
|
35.01 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
39.01 (E) (1)
|
18.7%
|
16%
|
|
35.03 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
39.02 (A)
|
18.7%
|
16%
|
|
35.05 (A)
|
14% or 1.1d. per lb.5
|
12% or 1d. per lb.6
|
|
|
|
|
|
39.02 (B)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
|
39.02 (C)
|
14%
|
12%
|
|
35.05 (B)
|
1s. 8.2d. per cwt.
|
1s. 5.3d. per cwt.
|
|
|
|
|
|
39.02 (D)
|
9d. per sq. yd.
|
7.7d. per sq. yd.
|
|
35.06 (A) (1)
|
14%
|
12%
|
|
|
|
|
|
|
|
39.02 (E)
|
22.4%
|
19.2%
|
|
35.06 (B) (1)
|
28%
|
24%
|
|
|
|
|
|
|
|
39.02 (F)
|
22.4%
|
19.2%
|
|
35.06 (B) (2)
|
14%
|
12%
|
|
|
|
|
|
|
|
39.02 (G) (1)
|
18.7%
|
16%
|
|
35.06 (B) (3)
|
14% or 1.1d. per lb.*
|
12% or 1d. per lb.*
|
39.02 (G) (2)
|
14%
|
12%
|
|
|
39.03 (A) (1)
|
18.7%
|
16%
|
|
35.06 (B) (4)
|
1s. 8.2d. per cwt.
|
1s. 5.3d. per cwt.
|
39.03 (B) (1)
|
28%
|
24%
|
|
|
|
|
39.03 (B) (2)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
35.06 (B) (5)
|
18.7%
|
16%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
39.03 (B) (3)
|
22.4%
|
16%
|
39.07 (M)
|
22.4%
|
19.2%
|
|
39.03 (B) (4)
|
22.4%
|
19.2%
|
39.07 (N)
|
28% or 0.6d. the length of ten beads or fraction of ten beads*
|
24% or 0.5d. the length of ten beads or fraction of ten beads*
|
|
39.03 (B) (5)(a)
|
18.7%
|
16%
|
|
|
39.04 (A)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
|
39.04 (B)
|
18.7%
|
16%
|
39.07 (O)
|
28%
|
|
39.05 (A)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
39.07 (P)
|
9d. per sq. yd.
|
|
39.05 (B)
|
18.7%
|
16%
|
39.07 (Q)
|
18.7%
|
16%
|
|
39.06 (A)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
39.07 (R)
|
18.7%
|
16%
|
|
|
|
|
39.07 (S)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
39.06 (B)
|
18.7%
|
16%
|
|
|
39.07 (A) (1)
|
22.4%
|
19.2%
|
39.07 (T)
|
14%
|
|
39.07 (A) (2)
|
18.7%
|
16%
|
39.07 (U)
|
18.7%
|
16%
|
|
39.07 (A) (4)(a)
|
14%
|
12%
|
39.07 (V)
|
18.7%
|
16%
|
|
|
|
|
40.06 (A)
|
18.7%
|
16%
|
|
39.07 (B) (1)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
40.07 (A)
|
44.8%
|
38.4%
|
|
39.07 (B) (2)
|
14%
|
12%
|
|
|
|
|
|
|
|
40.08 (A)
|
18.7%
|
16%
|
|
39.07 (C)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
40.11 (A) (1)
|
39.5% or 8s. 9d. each*
|
39.5% or 8s. 9d. each*
|
|
39.07 (D) (1)
|
18.7%
|
16%
|
|
|
39.07 (D) (2)
|
18.7%
|
16%
|
|
|
39.07 (D) (3)
|
18.7%
|
16%
|
40.11 (A) (2)
|
39.5%
|
|
39.07 (D) (4)
|
22.4%
|
19.2%
|
40.11 (A) (3)
|
31.5%
|
|
39.07 (D) (5)
|
22.4%
|
19.2%
|
40.11 (A) (4)
|
36%
|
36%
|
|
39.07 (D) (6)
|
14%
|
12%
|
40.11 (B)
|
28%
|
24%
|
|
39.07 (E) (2)
|
18.7%
|
16%
|
40.12 (A)
|
3.4d. each
|
2.9d. each
|
|
39.07 (E) (3)
|
14%
|
12%
|
|
|
|
|
|
|
|
40.13 (B)
|
5.6%
|
4.8%
|
|
39.07 (F) (1)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
40.13 (C)
|
28%
|
24%
|
|
39.07 (F) (3)
|
28%
|
24%
|
|
|
|
|
|
|
|
40.14 (A)
|
5.6%
|
4.8%
|
|
39.07 (G)
|
28%
|
24%
|
|
|
|
|
|
|
|
40.14 (B)
|
0.6d. each
|
0.5d. each
|
|
39.07 (H)
|
14%
|
12%
|
|
|
|
|
|
41.02 (A)
|
8.4%
|
|
39.07 (I J)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
41.02 (B)
|
28% or 3.4d. per lb.*
|
28% or 3.4d. per lb.*
|
|
39.07 (K)
|
28%
|
24%
|
|
|
39.07 (L)
|
14%
|
12%
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
41.03 (A)
|
8.4%
|
8.4%
|
44.19 (A)
|
18.7%
|
16%
|
|
41.03 (B)
|
28% or 3.4d. per lb.*
|
28% or 3.4d. per lb.*
|
44.20 (A)
|
28%
|
24%
|
|
|
44.20 (B)
|
23.3%
|
20%
|
|
|
|
|
44.21 (B)
|
14%
|
12%
|
|
41.10
|
18.7%
|
18.7%
|
|
|
|
|
|
|
|
44.21 (C)
|
18.7%
|
16%
|
|
42.01 (A)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
44.22 (A)
|
18.7%
|
16%
|
|
42.02 (B)
|
12.4%
|
10.7%
|
|
|
|
|
|
|
|
44.23
|
18.7%
|
16%
|
|
42.02 (C)
|
28%
|
24%
|
|
|
|
|
|
|
|
44.24 (A)
|
18.7%
|
16%
|
|
42.02 (D)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
44.24 (B)
|
18.7%
|
16%
|
|
42.03 (A)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
44.25 (A)
|
18.7%
|
16%
|
|
42.03 (C)
|
5.6%
|
4.8%
|
|
|
|
|
|
|
|
44.25 (B)
|
22.4%
|
19.2%
|
|
42.03 (D)
|
28%
|
24%
|
|
|
|
|
|
|
|
44.27 (A) (2)
|
23.3%
|
20%
|
|
42.04 (A)
|
11.2%
|
9.6%
|
|
|
|
|
|
|
|
44.27 (B) (1)
|
12.4%
|
10.7%
|
|
42.05 (A)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
44.27 (B) (2)
|
18.7%
|
16%
|
|
42.05 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
44.27 (C)
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads*
|
24% or 0.5d. per length of 10 beads or fraction of 10 beads*
|
|
42.05 (C)
|
28%
|
24%
|
|
|
42.05 (D)
|
28%
|
24%
|
|
|
42.05 (E)
|
22.4%
|
19.2%
|
|
|
42.05 (F)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
44.27 (D)
|
23.3%
|
|
42.05 (G)
|
56% or 1s 1.4d. per gross*
|
48% or 11.5d. per gross*
|
|
|
|
|
44.28 (A)
|
28%
|
24%
|
|
|
|
|
44.28 (B) (1)
|
28% or 1s. 8.2d. per rung, round, step or tread*
|
24% or 1s. 5.3d. per rung, round, step or tread*
|
|
43.02 (A)
|
14%
|
12%
|
|
|
43.02 (B)
|
28%
|
24%
|
|
|
43.03 (A)
|
28%
|
24%
|
|
|
|
43.03 (B)
|
14%
|
12%
|
44.28 (B) (2)
|
28% or 10.1d. per rung, round, step or tread*
|
|
43.04 (B)
|
28%
|
24%
|
|
|
44.13 (B)
|
18.7%
|
16%
|
|
|
44.14 (A)
|
28%
|
24%
|
|
|
|
|
44.15 (A)
|
28%
|
24%
|
44.28 (B) (3)
|
28%
|
24%
|
|
44.15 (B) (1)
|
14%
|
12%
|
44.28 (C)
|
18.7%
|
16%
|
|
44.16 (A)
|
14%
|
12%
|
44.28 (D)
|
18.7%
|
16%
|
|
44.18
|
14%
|
12%
|
44.28 (E)
|
22.4%
|
19.2%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom
rate
|
Northern Ireland rate
|
|
44.28 (F) (1)
|
18.7% or 4s. 5.8d. per gross*
|
16% or 3s. 10.1d. per gross*
|
48.04 (A) (2) (b)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
|
|
|
|
48.04 (B) (1)
|
18.7%
|
16%
|
|
44.28 (F) (2)
|
18.7% or 8s. 11.5d. per gross*
|
16% or 7s. 8.2d. per gross*
|
48.04 (B) (2)
|
14%
|
12%
|
|
|
|
|
48.05 (A)
|
18.7%
|
16%
|
|
44.28 (G)
|
14%
|
12%
|
48.05 (B) (1)
|
2.8%
|
2.4%
|
|
46.01 (A)
|
22.4%
|
19.2%
|
48.05 (B) (2) (a)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
46.02 (A)
|
14%
|
12%
|
|
|
46.03 (A)
|
14%
|
12%
|
48.05 (B) (2) (b) (i)
|
18.7% plus 2.8%
|
|
46.03 (B)
|
16.8%
|
14.4%
|
|
|
48.01 (A) (1)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
48.05 (B) (2) (b) (ii)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
|
48.01 (A) (2) (a) (i)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
|
|
|
|
48.05 (C)
|
14%
|
12%
|
|
48.01 (A) (2) (a) (ii)
|
2.8%
|
2.4%
|
48.06 (B)
|
5.6%
|
4.8%
|
|
|
|
|
48.06 (C)
|
14%
|
12%
|
|
48.01 (A) (2) (a) (iii)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
48.07 (A)
|
18.7%
|
16%
|
|
|
|
|
48.07 (C)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
|
48.01 (A) (2)(b)
|
2.8%
|
2.4%
|
|
|
48.01 (B) (1)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
48.07fi (D)
|
28% or £1 8s. per lb. 6
|
|
48.01 (B) (2)
|
14%
|
12%
|
|
|
48.02 (A)
|
14%
|
12%
|
48.07 (E)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
|
48.02 (B)
|
2.8%
|
2.4%
|
|
|
|
|
|
|
|
48.07 (F)
|
11.2%
|
9.6%
|
|
48.02 (C)
|
14%
|
12%
|
|
|
|
|
|
|
|
48.07 (G)
|
18.7%
|
16%
|
|
48.03 (A)
|
2.8%
|
2.4%
|
|
|
|
|
|
|
|
48.07 (H) (1) (a)
|
22.4%
|
19.2%
|
|
48.03 (B) (1)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
|
|
|
|
48.07 (H) (1) (b) (ii)
|
5.6%
|
4.8%
|
|
48.03 (B) (2)
|
2.8%
|
2.4%
|
|
|
|
|
|
|
|
48.07 (H) (2) (a)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
48.03 (C)
|
14%
|
12%
|
|
|
48.04 (A) (1)
|
2.8%
|
2.4%
|
|
|
|
|
|
|
48.07 (H) (2)(b)
|
2.8%
|
2.4%
|
|
48.04 (A) (2) (a)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
48.07 (H) (2) (c) (i)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
48.15 (L)
|
11.2%
|
9.6%
|
|
|
48.15 (M)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
|
48.07 (H) (2) (c) (ii)
|
15.9% plus 2.8%
|
13.6% plus 2.4%
|
|
|
|
48.15 (N)
|
18.7% plus 2.8%
|
|
48.07 (IJ) (1)
|
5.6%
|
4.8%
|
|
|
48.07 (IJ) (2)
|
14%
|
12%
|
48.15 (O)
|
11.2%
|
9.6%
|
|
48.09 (A)
|
4.5d. per sq. yd.
|
3.8d. per sq. yd.
|
48.15 (Q) (1)
|
2.8%
|
2.4%
|
|
|
|
|
48.15 (Q) (2)
|
18.7% plus 2.8%
|
16% plus 2.4%
|
|
48.09 (B) (1)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
|
|
48.10
|
2.8%
|
2.4%
|
48.15 (Q) (3)
|
15.9% plus 2.8%
|
|
48.11 (A)
|
5.6% or 1.4d. per linear yard † plus 2.8%
|
4.8% or 1.2d. per linear yard † plus 2.4%
|
|
|
|
|
|
48.15 (R)
|
14%
|
12%
|
|
|
48.16 (A)
|
18.7%
|
18.7%
|
|
|
|
|
48.16 (B)
|
14%
|
14%
|
|
48.11 (B)
|
22.4%
|
19.2%
|
48.17 (A)
|
14%
|
12%
|
|
48.12
|
1s. 1.4d. per sq. yd.
|
11.5d. per sq. yd.
|
48.18 (A) (1)
|
14% or 4.5d. each*
|
12% or 3.8d. each*
|
|
48.13 (A)
|
28% or 3.4d. each †
|
24% or 2.9d. each †
|
|
|
|
|
|
48.18 (A) (2)
|
14% or 2.2d. each*
|
12% or 1.9d. each*
|
|
48.13 (B) (1)
|
28% or £1 8s. per lb. †
|
24% or £14s. per lb. †
|
|
|
|
|
|
48.18 (A) (3)
|
14%
|
12%
|
|
|
|
|
48.18 (B) (1)
|
14%
|
12%
|
|
48.13 (B) (2)
|
14%
|
12%
|
|
|
|
|
|
|
|
48.18 (B) (2)
|
21%
|
18%
|
|
48.14
|
14%
|
12%
|
|
|
|
|
|
|
|
48.18 (B) (3)
|
28%
|
24%
|
|
48.15 (A)
|
14%
|
14%
|
|
|
|
|
48 15 (B)
|
18.7%
|
16%
|
48.19
|
14%
|
12%
|
|
|
|
|
48.20 (B)
|
18.7%
|
16%
|
|
48.15 (C)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
48.21 (A)
|
22.4%
|
19.2%
|
|
48.15 (D)
|
56%
|
48%
|
|
|
|
|
|
|
|
48.21 (A1)
|
28%
|
24%
|
|
48.15 (E)
|
14%
|
12%
|
|
|
|
|
|
|
|
48.21 (B)
|
18.7%
|
16%
|
|
48.15 (F)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
48.21 (C)
|
18.7%
|
16%
|
|
48.15 (G)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
48.21 (D)
|
18.7%
|
16%
|
|
48.15 (H)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
48.21 (E)
|
£2 16s. per lb.
|
£2 8s. per lb.
|
|
48.15 (IJ)
|
22.4%
|
19.2%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
48.21 (F)
|
28%
|
24%
|
50.05 (A) (2)
|
22.4%
|
19.2%
|
|
48.21 (G)
|
22.4%
|
19.2%
|
50.05 (B) (1)
|
18.7%
|
16%
|
|
48.21 (H)
|
22.4%
|
19.2%
|
50.05 (B) (2)(a)
|
18.7%
|
16%
|
|
48.21 (IJ)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
50.06 (A) (1)
|
21%
|
18%
|
|
48.21 (K)
|
26.2%
|
26.2%
|
|
|
|
|
|
|
|
50.06 (A) (2)
|
22.4%
|
19.2%
|
|
48.21 (L)
|
14%
|
14%
|
|
|
|
|
|
|
|
50.06 (B) (1)
|
18.7%
|
16%
|
|
48.21 (M)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
50.06 (B) (2)(a)
|
18.7%
|
16%
|
|
48.21 (N)
|
14%
|
12%
|
|
|
|
|
48.21 (O) (1)
|
22.4%
|
19.2%
|
50.07 (A) (1)
|
21%
|
18%
|
|
49.01 (A)
|
16.8%
|
14.4%
|
50.07 (A) (2)
|
22.4%
|
19.2%
|
|
49.01 (D) (1)
|
28%
|
24%
|
50.07 (B) (1)
|
18.7%
|
16%
|
|
49.01 (D) (2)
|
5.6%
|
4.8%
|
50.09 (A)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
49.04 (A)
|
16.8%
|
14.4%
|
|
|
49.07 (B)
|
14%
|
12%
|
|
|
|
|
|
|
50.09 (B)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
49.07 (C) (1)
|
28%
|
24%
|
|
|
49.07 (C) (2)
|
5.6%
|
4.8%
|
|
|
49.09
|
14%
|
12%
|
50.09 (C) (1)
|
11.2%
|
|
49.10
|
28%
|
24%
|
50.09 (C) (2)(a) (1)
|
35% or 8s. 4.8d. per sq. yd.*
|
|
49.11 (A)
|
28%
|
24%
|
|
|
49.11 (B) (1)
|
28%
|
24%
|
|
|
|
|
|
|
|
50.09 (C) (2) (a) (ii)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
49.11 (B) (2)
|
14%
|
12%
|
|
|
49.11 (B) (3)
|
18.7%
|
16%
|
|
|
49.11 (B) (5) (b) (i)
|
28%
|
24%
|
50.09 (C) (2) (b) (i)
|
35% or 1s. 10.4d. per sq. yd.*
|
|
49.11 (B) (5) (b) (ii)
|
5.6%
|
4.8%
|
|
|
|
|
|
50.09 (C) (2) (b) (iii)
|
18.7% or 11.2d. per sq. yd.*
|
|
50.03 (A)
|
42%
|
36%
|
|
|
50.03 (B)
|
18.7%
|
16%
|
|
|
50.04 (A) (1)
|
21%
|
18%
|
50.10 (A)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
50.04 (A) (2)
|
22.4%
|
19.2%
|
|
|
50.04 (B) (1)
|
18.7%
|
16%
|
|
|
|
|
|
|
50.10 (B)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
50.04 (B) (2) (a)
|
18.7%
|
16%
|
|
|
50.05 (A) (1)
|
21%
|
18%
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
50.10 (C) (1)
|
11.2%
|
11.2%
|
53.05 (A)
|
18.7%
|
16%
|
|
50.10 (C) (2) (a) (i)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
53.06
|
18.7%
|
16%
|
|
|
53.07
|
18.7%
|
16%
|
|
|
|
|
53.08
|
18.7%
|
16%
|
|
50.10 (C) (2)(a) (ii)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
|
|
|
|
53.09
|
18.7%
|
16%
|
|
|
53.10
|
18.7%
|
16%
|
|
50.10 (C) (2) (b) (i)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
53.11 (A)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
50.10 (C) (2) (b) (iii)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
53.11 (B)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
|
|
|
51.01 (B)
|
18.7%
|
16%
|
53.11 (C) (1)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
51.02 (A)
|
22.4%
|
19.2%
|
|
|
51.04 (A)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
|
53.11 (C) (2)(b)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
|
|
|
51.04 (B)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
53.12 (A)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
51.04 (C) (1) (a)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
|
|
|
|
53.12 (B) (1) (a)
|
35% or 8s. 4.8d. per sq. yd.*
|
|
51.04 (C) (1) (b)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
|
|
|
|
53.12 (B) (1)(b)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
51.04 (C) (2)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
53.12 (B) (2)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
52.01 (A) (1)
|
18.7%
|
18.7%
|
|
|
|
|
|
|
|
53.13 (A)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
52.01 (A) (2)
|
18.7%
|
16%
|
|
|
52.01 (B) (1)
|
18.7%
|
16%
|
|
|
53.03 (A)
|
42%
|
36%
|
53.13 (B) (1) (a)
|
35% or 8s. 4.8d. per sq. yd.*
|
|
53.03 (B)
|
18.7 %
|
16%
|
|
|
53.04 (A)
|
42%
|
36%
|
|
|
|
53.04 (B)
|
18.7%
|
16%
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
53.13 (B) (1) (b)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
55.04 (B)
|
18.7%
|
18.7%
|
|
|
55.05
|
22.4%
|
22.4%
|
|
|
|
|
55.06
|
22.4%
|
22.4%
|
|
53.13 (B) (2)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
|
|
|
|
55.07 (A)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
54.01 (A)
|
42%
|
36%
|
|
|
|
|
|
|
|
55.07 (B)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
54.01 (B)
|
18.7%
|
16%
|
|
|
54.01 (C)
|
18.7%
|
16%
|
|
|
|
54.02 (A)
|
42%
|
36%
|
55.07 (C) (1)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
|
54.02 (B)
|
18.7%
|
16%
|
|
|
54.02 (C)
|
18.7%
|
16%
|
|
|
|
|
|
|
55.07 (C) (2)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
54.03 (A)
|
21%
|
18%
|
|
|
54.03 (B)
|
21%
|
18%
|
|
|
54.03 (C) (1)
|
18.7%
|
16%
|
55.08 (A)
|
18.7% or 11.2d. per sq. yd.*
|
|
54.04 (A)
|
21%
|
18%
|
|
|
54.04 (B) (1)
|
18.7%
|
16%
|
|
|
|
|
|
|
55.08 (B) (1)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
|
54.05 (A)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
|
|
|
|
55.08 (B) (2)
|
18.7% or 11.2d. per sq. yd.*
|
|
54.05 (B)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
|
|
|
|
55.09 (A)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
54.05 (C) (1)
|
11.2%
|
11.2%
|
|
|
54.05 (C) (2)(a)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
|
|
|
55.09 (B)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
54.05 (C) (2) (b)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
|
|
55.09 (C)
|
18.7%
|
|
|
|
|
55.09 (D) (1) (a)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
54.05 (C) (3)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
|
|
|
|
55.09 (D) (1)(b)
|
35% or 4s. 2.4d. per sq. yd.*
|
|
55.03 (A)
|
42%
|
42%
|
|
|
55.03 (B)
|
18.7%
|
18.7%
|
|
|
55.04 (A)
|
18.7%
|
18.7%
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
55.09 (D) (2) (a)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
57.05 (B)
|
22.4%
|
19.2%
|
|
|
57.07 (A)
|
18.7%
|
16%
|
|
|
|
|
57.07 (B) (1)(b)
|
18.7%
|
16%
|
|
55.09 (D) (2)(b)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
57.09
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
56.03 (A)
|
42%
|
36%
|
|
|
56.03 (B)
|
18.7%
|
16%
|
57.11
|
18.7% or 11.2d. per sq. yd.*
|
|
56.04 (A)
|
18.7%
|
16%
|
|
|
56.04 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
58.01
|
22.4%
|
22.4%
|
|
56.05
|
18.7%
|
16%
|
|
|
|
|
|
|
|
58.02 (A)
|
5.6%
|
5.6%
|
|
56.06 (A)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
58.02 (B) (1) (b)
|
22.4%
|
22.4%
|
|
56.07 (A)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
58.02 (B) (2)(b)
|
23.3%
|
23.3%
|
|
56.07 (B)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
58.04 (A) (1)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
|
|
|
56.07 (C)
|
18.7%
|
18.7%
|
58.04 (A) (2)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
56.07 (D) (1)(a)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
|
|
58.04 (B) (1) (a) (i) (I)
|
35% or 8s. 4.8d. per sq. yd.*
|
|
56.07 (D) (1) (b)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
|
|
58.04 (B) (1) (a) (i) (II)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
|
56.07 (D) (2)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
58.04 (B) (1) (a) (ii)
|
35% or 1s. 10.4d. per sq. yd.*
|
|
57.01 (A)
|
42%
|
36%
|
|
|
57.01 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
58.04 (B) (1) (a) (iii) (I)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
57.01 (C)
|
18.7%
|
16%
|
|
57.02 (A)
|
42%
|
36%
|
|
|
57.02 (B)
|
18.7%
|
16%
|
58.04 (B) (1) (a) (iii) (II)
|
|
57.04 (A)
|
42%
|
36%
|
|
|
57.04 (B)
|
18.7%
|
16%
|
|
|
|
57.04 (C)
|
18.7%
|
16%
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
58.04 (B) (2)(a)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
58.07 (A) (1) (b)
|
22.4%
|
19.2%
|
|
|
58.07 (A) (2) (a) (ii)
|
18.7%
|
16%
|
|
58.04 (B) (2) (b)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
|
|
|
|
58.07 (A) (2)(b) (i)
|
18.7%
|
16%
|
|
|
|
|
58.07 (B) (1)
|
18.7%
|
16%
|
|
58.05 (A) (2) (a)
|
22.4% or 0.6d. per linear yard*
|
22.4% or 0.6d. per linear yard*
|
|
|
|
|
|
58.07 (B) (2) (a) (i) (I)
|
56%
|
56%
|
|
|
58.07 (B) (2) (a) (i) (II)
|
56%
|
48%
|
|
58.05 (A) (2)(b)
|
22.4% or 0.6d. per linear yard*
|
19.2% or 0.5d. per linear yard*
|
|
|
|
|
|
58.07 (B) (2)(a) (ii) (I)
|
22.4%
|
22.4%
|
|
|
58.07 (B) (2) (a) (ii) (II)
|
22.4%
|
19.2%
|
|
58.05 (B)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
59.01 (A)
|
16.8%
|
14.4%
|
|
58.05 (C) (1)
|
56%
|
56%
|
|
|
|
|
|
|
|
59.01 (B)
|
18.7% or 3.4d. per lb.*
|
16% or 2.9d. per lb.*
|
|
58.05 (C) (2)
|
56%
|
48%
|
|
|
58.05 (D) (2) (a)
|
28%
|
28%
|
|
|
|
|
|
|
59.01 (C)
|
18.7%
|
16%
|
|
58.05 (D) (2) (b)
|
28%
|
24%
|
|
|
|
|
|
|
|
59.01 (D)
|
42%
|
36%
|
|
58.05 (E) (1)
|
18.7%
|
18.7%
|
59.02 (A) (2)
|
23.3%
|
20%
|
|
58.05 (E) (2)
|
18.7%
|
16%
|
59.02 (B) (2)
|
11.2%
|
9.6%
|
|
58.05 (F) (1) (b)
|
28%
|
28%
|
59.02 (C) (2)
|
14%
|
12%
|
|
|
|
|
59.03 (A)
|
22.4%
|
19.2%
|
|
58.05 (F) (2) (a)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
|
59.03 (B)
|
28%
|
24%
|
|
58.05 (F) (2) (b)
|
22.4%
|
19.2%
|
59.03 (C)
|
14%
|
12%
|
|
|
|
|
59.03 (D) (1)
|
18.7% or 11.2d. per square yard*
|
16% or 9.6d. per square yard*
|
|
58.05 (F) (3) (a)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
|
|
58.05 (F) (3) (b) (i)
|
18.7%
|
18.7%
|
59.04 (A) (1) (b)
|
18.7%
|
|
58.05 (F) (3) (b) (ii)
|
18.7%
|
16%
|
59.04 (A) (2)
|
22.4%
|
19.2%
|
|
|
|
|
59.04 (B) (2)
|
18.7%
|
16%
|
|
58.06 (A) (1)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
59.06 (A)
|
56% or 1s. 1.4d. per gross*
|
48% or 11.5d. per gross*
|
|
58.06 (A) (2)
|
18.7%
|
16%
|
|
|
58.07 (A) (1) (a)
|
21%
|
18%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
59.07 (A) (1)
|
18.7% or 11.2d. per square yard*
|
18.7% or 11.2d. per square yard*
|
59.09 (B) (2)(b) (i)
|
35% or 1s. 10.4d. per square yard*
|
|
59.07 (A) (2)
|
18.7% or 11.2d. per square yard*
|
16% or 9.6d. per square yard*
|
|
|
|
|
|
59.09 (B) (2) (b) (ii) (I) (Ia)
|
18.7% or 11.2d. per square yard*
|
18.7% or 11.2d. per square yard*
|
|
59.07 (B)
|
11.2%
|
11.2%
|
|
|
|
|
|
|
|
59.09 (B) (2) (b) (ii) (I) (Ib)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
59.07 (C) (2) (a)
|
35% or 4s. 2.4d. per sq. yard*
|
35% or 4s. 2.4d. per sq. yard*
|
|
|
|
59.10 (A)
|
9d. per sq. yd.
|
|
59.07 (C) (2)(b) (i)
|
35% or 1s. 10.4d. per square yard*
|
35% or 1s. 10.4d. per square yard*
|
|
|
|
|
|
59.10 (B)
|
1s. 1.4d. per sq. yd.
|
11.5d. per sq. yd.
|
|
|
|
|
59.11 (A) (1)
|
22.4%
|
22.4%
|
|
59.07 (C) (2) (b) (ii) (I) (Ia)
|
18.7% or 11.2d. per square yard*
|
18.7% or 11.2d. per square yard*
|
|
|
|
|
|
59.11 (A) (2)
|
22.4%
|
19.2%
|
|
|
|
|
59.11 (B) (1)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
59.07 (C) (2) (b) (ii) (I) (Ib)
|
18.7% or 11.2d. per square yard*
|
16% or 9.6d. per square yard*
|
|
|
|
|
|
59.11 (B) (2)
|
18.7% or 11.2d. per sq. yd.*
|
|
59.08 (A) (1)
|
28%
|
28%
|
|
|
59.08 (A) (2)
|
28%
|
24%
|
|
|
59.08 (B) (1)(a)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
|
59.11 (C) (2) (b) (ii)(I) (Ia)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
59.08 (B) (1) (b)
|
22.4%
|
19.2%
|
|
|
59.09 (A) (1)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
59.11 (C) (2) (b) (ii) (I)(Ib)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
59.09 (A) (2)
|
22.4%
|
19.2%
|
|
59.09 (B) (1)
|
11.2%
|
11.2%
|
|
|
59.09 (B) (2) (a)
|
35% or 4s. 2.4d. per sq. yard*
|
35% or 4s. 2.4d. per sq. yard*
|
59.12 (A) (1)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
59.12 (A) (2)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
59.13 (B) (1) (a)
|
44.8%
|
44.8%
|
|
|
59.13 (B) (1) (b)
|
44.8%
|
38.4%
|
|
59.12 (B) (1)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
59.13 (B) (2) (a)
|
14%
|
14%
|
|
|
59.13 (B) (2) (b)
|
14%
|
12%
|
|
59.12(B)(2)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
59.14 (A) (1)
|
22.4%
|
22.4%
|
|
|
59.14 (A) (2)
|
22.4%
|
19.2%
|
|
|
|
|
59.16 (A)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
|
59.12 (C)
|
22.4%
|
19.2%
|
|
|
59.12 (D) (1)
|
28%
|
24%
|
|
|
59.12 (D) (2) (a)
|
14%
|
14%
|
|
|
|
|
|
|
59.16 (B) (1)
|
28% or 1s. 5.9d. per sq. yd.*
|
|
59.12 (D) (2) (b)
|
14%
|
12%
|
|
|
59.12 (E) (1)
|
11.2%
|
11.2%
|
59.16 (B) (2)
|
28% or 1s. 5.9d. per sq. yd.*
|
24% or 1s. 3.4d. per sq. yd.*
|
|
59.12 (E) (2) (a) (i)
|
35% or 8s. 4.8d. per sq. yd.*
|
35% or 8s. 4.8d. per sq. yd.*
|
|
|
|
|
|
59.17 (A) (1)
|
18.7%
|
|
59.12 (E) (2) (a) (ii)
|
35% or 4s. 2.4d. per sq. yd.*
|
35% or 4s. 2.4d. per sq. yd.*
|
59.17 (A) (2)
|
18.7%
|
16%
|
|
|
60.01 (A) (1)
|
18.7%
|
16%
|
|
|
|
|
60.01 (A) (2) (a)
|
28%
|
24%
|
|
59.12 (E) (2) (b) (i)
|
35% or 1s. 10.4d. per sq. yd.*
|
35% or 1s. 10.4d. per sq. yd.*
|
|
|
|
|
|
60.01 (A) (2)(b)
|
14% or 7.8d. per sq. yd.*
|
12% or 6.7d. per sq. yd.*
|
|
59.12 (E) (2) (b) (ii) (I) (Ia)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
|
|
|
|
60.01 (A) (2) (c)
|
14%
|
12%
|
|
|
|
|
60.02 (A) (1)
|
14%
|
12%
|
|
59.12 (E) (2)(b) (ii) (I) (Ib)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
60.02 (A) (2) (a)
|
£1 2s. 5d. per dozen pairs
|
19s. 2d. per dozen pairs
|
|
|
|
|
60.02 (A) (2) (b)
|
28%
|
24%
|
|
59.13 (A) (1)
|
44.8%
|
44.8%
|
|
|
|
|
|
|
|
60.02 (A) (3) (a)
|
16s. 10d. per dozen pairs
|
14s. 5d. per dozen pairs
|
|
59.13 (A) (2)
|
44.8%
|
38.4%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
|
|
|
60.04 (A) (3)(a)
|
16.8%
|
16.8%
|
|
60.02 (A) (3)(b)
|
28%
|
24%
|
|
|
|
|
|
|
|
60.04 (A) (3) (b)
|
16.8%
|
16.8%
|
|
60.02 (B) (1) (a)
|
5s. 7.2d. per dozen pairs
|
4s. 9.6d. per dozen pairs
|
|
|
|
|
|
60.04 (B) (1)
|
18.7%
|
16%
|
|
60.02 (B) (1) (b)
|
£1 2s. 5d. per dozen pairs
|
19s. 2d. per dozen pairs
|
60.04 (B) (2) (a)
|
28% or 9d. each*
|
24% or 7.7d. each*
|
|
60.02 (B) (1)(c)
|
28%
|
24%
|
|
|
|
|
|
|
|
60.04 (B) (2)(b)
|
28%
|
24%
|
|
60.02 (B) (2)(a)
|
5s. 7.2d. per dozen pairs
|
4s. 9.6d. per dozen pairs
|
|
|
|
|
|
60.05 (A) (1)(a)
|
22.4%
|
22.4%
|
|
60.02 (B) (2) (b)
|
28%
|
24%
|
60.05 (A) (1) (b)
|
22.4%
|
19.2%
|
|
60.02 (C)
|
28%
|
24%
|
60.05 (A) (2)(a)
|
28%
|
28%
|
|
60.03 (A) (1)
|
28%
|
24%
|
|
|
|
|
|
|
|
60.05 (A) (2)(b)
|
28%
|
24%
|
|
60.03 (A) (2)
|
18.7%
|
16%
|
|
|
|
|
60.03 (B) (1)
|
28% or 18s. 8d. per dozen pairs*
|
24% or 16s. per dozen pairs*
|
60.05 (B)
|
18.7%
|
16%
|
|
|
60.05 (C) (1)
|
14%
|
12%
|
|
|
60.05 (C) (2)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
|
60.03 (B) (2) (a) (i)
|
35%
|
35%
|
|
|
60.03 (B) (2) (a) (ii)
|
35% or 12s. per dozen pairs*
|
35% or 12s. per dozen pairs*
|
60.05 (D) (1)
|
14%
|
|
|
60.06 (A) (1)
|
44.8%
|
38.4%
|
|
|
60.06 (B) (1)(a)
|
28%
|
24%
|
|
60.03 (C) (1) (a)
|
35%
|
35%
|
|
|
|
|
|
|
|
60.06 (B) (1) (b)
|
14%
|
12%
|
|
60.03 (C) (1) (b)
|
35% or 12s. per dozen pairs*
|
35% or 12s. per dozen pairs*
|
60.06 (C) (1)
|
22.4%
|
19.2%
|
|
|
61.01 (A)
|
5.6%
|
5.6%
|
|
|
61.01 (B)
|
28% or £1 8s. each*
|
28% or £1 8s. each*
|
|
60.03 (C) (3)
|
28%
|
24%
|
|
|
60.04 (A) (1)
|
16.8% plus 3s. 4.3d. each
|
16.8% plus 3s. 4.3d. each
|
|
|
|
61.01 (C)
|
28%
|
|
|
|
|
61.02 (A) (1)
|
5.6%
|
|
60.04 (A) (2)
|
16.8% plus 2s. 2.9d. each
|
16.8% plus 2s. 2.9d. each
|
61.02 (A) (2)
|
5.6%
|
4.8%
|
|
|
61.02 (B) (1)
|
28%
|
28%
|
|
| | |
Tarriff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
61.02 (B) (2)
|
28%
|
24%
|
61.09 (B) (2)
|
28%
|
24%
|
|
61.03 (A) (1)
|
16.8% plus 3s. 4.3d. each
|
16.8% plus 3s. 4.3d. each
|
61.10 (A) (1) (a)(i)
|
5s. 7.2d. per dozen pairs
|
5s. 7.2d. per dozen pairs
|
|
|
|
|
61.10 (A) (1) (a) (ii)
|
£1 2s. 5d. per dozen Pairs
|
£1 2s. 5d. per dozen pairs
|
|
61.03 (A) (2)
|
16.8% plus 2s. 2.9d. each
|
16.8% plus 2s. 2.9d. each
|
|
|
|
|
|
61.10 (A) (1) (a) (iii)
|
28%
|
|
61.03 (A) (3)
|
16.8%
|
16.8%
|
|
|
|
|
|
|
|
61.10 (A) (1)(b) (i)
|
5s. 7.2d. per dozen pairs
|
4s. 9.6d. per dozen pairs
|
|
61.03 (B)
|
28%
|
28%
|
|
|
61.04 (A)
|
16.8%
|
16.8%
|
|
|
|
|
|
|
61.10 (A) (1) (b) (ii)
|
28%
|
24%
|
|
61.04 (B) (1)
|
28%
|
28%
|
|
|
|
|
61.04 (B) (2)
|
28%
|
24%
|
61.10 (A) (2) (a) (i)
|
£1 2s. 5d. per dozen pairs
|
£1 2s. 5d. per dozen pairs
|
|
61.05 (A)
|
14%
|
14%
|
|
|
61.05 (B) (1)
|
28%
|
28%
|
61.10 (A) (2)(a) (ii)
|
28%
|
|
61.05 (B) (2)
|
28%
|
24%
|
|
|
|
|
|
|
|
61.10 (A) (2)(b) (i)
|
16s. 10d. per dozen pairs
|
14s. 5d. per dozen pairs
|
|
61.06 (A) (1)
|
14%
|
14%
|
|
|
61.06 (A) (2)
|
14%
|
14%
|
|
|
|
|
|
|
61.10 (A) (2)(b) (ii)
|
28%
|
24%
|
|
61.06 (B) (1)(a)
|
28%
|
28%
|
|
|
|
|
|
|
|
61.10 (B) (1)
|
28%
|
28%
|
|
61.06 (B) (1)(b)
|
28%
|
28%
|
|
|
|
|
|
|
|
61.10 (B) (2)
|
28%
|
24%
|
|
61.06 (B) (2)(a)
|
28%
|
24%
|
61.10 (C) (1)(a)
|
22.4%
|
22.4%
|
|
61.06 (B) (2)(b)
|
28%
|
24%
|
61.10 (C) (1)(b)
|
22.4%
|
19.2%
|
|
61.07 (A)
|
28%
|
28%
|
61.10(C) (2)(a) (i)
|
28% or 18s. 8d. per dozen pairs*
|
24% or 16s. per dozen pairs*
|
|
61.07 (B)
|
28%
|
24%
|
|
|
61.08 (A)
|
28%
|
28%
|
|
|
61.08 (B)
|
28%
|
24%
|
61.10 (C) (2)(a) (ii)
|
28%
|
|
61.09 (A) (1)
|
28% or 1s. 10.4d. each*
|
28% or 1s. 10.4d. each*
|
|
|
|
|
61.10 (C) (2)(b) (i)
|
28%
|
28%
|
|
|
|
|
61.10 (C) (2)(b) (ii)
|
28%
|
24%
|
|
61.09 (A) (2)
|
28% or 1s. 10.4d. each*
|
24% or 1s. 7.2d. each*
|
|
|
|
|
|
61.11 (B) (1)
|
28%
|
28%
|
|
|
|
|
61.11.(B) (2)
|
28%
|
24%
|
|
61.09 (B) (1)
|
28%
|
28%
|
|
|
|
|
|
|
|
62.01 (A) (1)
|
28%
|
28%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
62.01 (A) (2)
|
28%
|
24%
|
62.02 (C) (2)
|
18.7%
|
16%
|
|
62.01 (B) (1)
|
14%
|
12%
|
62.02 (D) (1)(a) (i)
|
14%
|
14%
|
|
62.01 (B) (2)(a)
|
28% or 5s. 7.2d. each*
|
28% or 5s. 7.2d. each*
|
|
|
|
|
|
62.02 (D) (1) (a) (ii)
|
14%
|
14%
|
|
|
|
|
62.02 (D) (1)(b)(i) (I)
|
28% or 2.2d. each*
|
28% or 2.2d. each*
|
|
62.01 (B) (2)(b)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
|
|
|
|
|
62.02 (D) (1)(b) (i) (II)
|
28% or 2.2d. each*
|
|
62.02 (A) (1)
|
14%
|
14%
|
|
|
62.02 (A) (2)(a)
|
28% or 5s. 7.2d. each*
|
28% or 5s. 7.2d. each*
|
|
|
|
|
|
62.02 (D) (1) (b) (ii) (I)
|
28% or 1s. 1.4d. each*
|
28% or 1s. 1.4d. each*
|
|
62.02 (A) (2)(b)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
|
|
|
62.02 (D) (1) (b) (ii) (II)
|
28% or 1s. 1.4d. each*
|
|
62.02 (A) (3) (a) (1)
|
28% or 2s. 2.9d. each*
|
28% or 2s. 2.9d. each*
|
|
|
|
|
|
62.02 (D) (1)(b) (iii) (I)
|
28% or 1s. 8.2d. each*
|
28% or 1s. 8.2d. each*
|
|
62.02 (A) (3)(a) (ii)
|
28% or 2s. 2.9d. each*
|
24% or 1s. 11d. each*
|
|
|
|
62.02 (D) (1)(b) (iii) (II)
|
28% or 1s. 8.2d. each*
|
|
62.02 (A) (3)(b) (i)
|
28% or 1s. 1.4d. each*
|
28% or 1s. 1.4d. each*
|
|
|
|
62.02 (D) (1)(c) (i)
|
14%
|
14%
|
|
62.02 (A) (3)(b) (ii)
|
28% or 1s. 1.4d. each*
|
24% or 11.5d. each*
|
62.02 (D) (1)(c) (ii) (I)
|
28%
|
28%
|
|
|
62.02 (D) (1)(c) (ii) (II)
|
28%
|
24%
|
|
62.02 (A) (4)(a)
|
28% or 10s. 6d. each*
|
28% or 10s. 6d. each*
|
|
|
|
|
|
62.02 (D) (2)(a) (i)
|
18.7% or 11.2d. per sq. yd.*
|
18.7% or 11.2d. per sq. yd.*
|
|
62.02 (A) (4)(b)
|
28% or 10s. 6d. each*
|
24% or 9s. each*
|
|
|
|
|
|
62.02 (D) (2)(a) (ii)
|
18.7% or 11.2d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
|
62.02 (A) (5)(a)
|
28%
|
28%
|
|
|
|
|
|
|
|
62.02 (D) (2)(b)
|
26.2%
|
22.5%
|
|
62.02 (A) (5)(b)
|
28%
|
24%
|
|
|
|
|
|
|
|
62.03 (B) (1)
|
28%
|
28%
|
|
62.02 (C) (1)
|
18.7%
|
18.7%
|
62.03 (B) (2)
|
28%
|
24%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
62.04 (A) (1)
|
18.7%
|
18.7%
|
62.05 (N) (3)
|
18.7%
|
16%
|
|
62.04 (A) (2)
|
18.7%
|
16%
|
62.05 (O) (2)
|
28%
|
28%
|
|
62.04 (B) (1)
|
28%
|
28%
|
62.05 (O) (3)
|
28%
|
24%
|
|
62.04 (B) (2)
|
28%
|
24%
|
62.05 (P)
|
28% or 18s.8d. per dozen pairs*
|
24% or 16s. per dozen pairs*
|
|
62.05 (B) (2)
|
18.7%
|
18.7%
|
|
|
62.05 (B) (3)
|
18.7%
|
16%
|
|
|
62.05 (C) (2)
|
28%
|
28%
|
62.05 (Q) (2)
|
14%
|
|
62.05 (C) (3)
|
28%
|
24%
|
62.05 (Q) (3)
|
14%
|
|
62.05 (D) (2)
|
56% or 1s. 1.4d. per gross*
|
56% or 1s. 1.4d. per gross*
|
62.05 (R) (1)(a)
|
14%
|
14%
|
|
|
62.05 (R) (1)(b) (i) (II)
|
28%
|
28%
|
|
62.05 (D) (3)
|
56% or 1s. 1.4d. per gross*
|
48% or 11.5d. per gross*
|
|
|
|
|
|
62.05 (R) (1)(b) (i) (III)
|
28%
|
24%
|
|
|
|
|
62.05 (R) (1)(b) (ii) (II)
|
28% or 1s. 1.4d. each*
|
28% or 1s. 1.4d. each*
|
|
62.05 (E) (1)
|
16.8%
|
16.8%
|
|
|
62.05 (E) (2)
|
16.8%
|
14.4%
|
|
|
|
62.05 (G) (2)
|
28%
|
28%
|
62.05 (R) (1)(b) (ii)(III)
|
28% or 1s. 1.4d. each*
|
24% or 11.5d. each*
|
|
62.05 (G) (3)
|
28%
|
24%
|
|
62.05 (H) (2)
|
18.7%
|
18.7%
|
|
|
|
|
|
62.05 (R) (1)(b) (iii) (II)
|
28% or 1s. 8.2d. each*
|
28% or 1s. 8.2d. each*
|
|
62.05 (H) (3)
|
18.7%
|
16%
|
|
|
62.05 (IJ) (2)
|
12.4%
|
12.4%
|
|
|
62.05 (IJ) (3)
|
12.4%
|
10.7%
|
62.05 (R) (1)(b) (iii) (III)
|
28% or 1s. 8.2d. each*
|
|
62.05 (K) (2)
|
22.4%
|
22.4%
|
|
62.05 (K) (3)
|
22.4%
|
19.2%
|
|
|
|
|
|
62.05 (R) (1)(c) (i)
|
14%
|
14%
|
|
62.05 (L) (1) (b)
|
22.4%
|
22.4%
|
|
|
|
|
62.05 (L) (1) (c)
|
22.4%
|
19.2%
|
62.05 (R) (1)(c) (ii) (II)
|
28%
|
28%
|
|
62.05 (L) (2) (b)
|
18.7%
|
18.7%
|
|
|
|
|
|
|
|
62.05 (R) (1) (c) (ii) (III)
|
28%
|
24%
|
|
62.05 (L) (2) (c)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
63.01 (A)
|
14%
|
12%
|
|
62.05 (M) (2)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
|
64.01
|
31.5% or 5s. 3d. per pair*
|
31.5% or 5s. 3d. per pair*
|
|
62.05 (M) (3)
|
22.4%
|
19.2%
|
|
|
62.05 (N) (2)
|
18.7%
|
18.7%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
|
|
|
65.03 (A)
|
28% or 2s. 1.2d. each*
|
|
64.02
|
31.5% or 5s. 3d. per pair*
|
31.5% or 5s. 3d. per pair*
|
|
|
|
|
|
65.03 (B) (1)
|
28% or 4s. 2.4d. each*
|
24% or 3s. 7.2d. each*
|
|
64.03
|
31.5% or 5s. 3d. per pair*
|
31.5% or 5s. 3d. per pair*
|
|
|
|
|
|
65.03 (B) (2) (a)
|
35%
|
|
64.04
|
31.5% or 5s. 3d. per pair*
|
31.5% or 5s. 3d. per pair*
|
|
|
|
|
|
65.03 (B) (2) (b)
|
28%
|
24%
|
|
64.05 (A)
|
22.4% or 0.3d. each*
|
22.4% or 0.3d. each*
|
65.04 (A) (1)
|
35%
|
35%
|
|
|
65.04 (A) (2)
|
28%
|
24%
|
|
|
|
|
65.04 (C) (1)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
|
64.05 (B) (1) (a)
|
18.7%
|
18.7%
|
|
|
64.05 (B) (1) (b)
|
16.8%
|
16.8%
|
|
|
|
|
|
|
65.04 (C) (2) (b)
|
14%
|
12%
|
|
64.05 (B) (1) (c)
|
33.6%
|
33.6%
|
|
|
|
|
|
|
|
65.05 (A)
|
28% or 2s. 1.2d. each*
|
24% or 1s. 9.6d. each*
|
|
64.05 (B) (2)
|
18.7%
|
18.7%
|
|
|
64.05 (B) (3) (a)
|
2.2d. each
|
2.2d. each
|
|
|
|
|
|
|
65.05 (B)
|
28%
|
24%
|
|
64.05 (B) (3) (b)
|
1.1d. each
|
1.1d. each
|
65.05 (D)
|
5.6%
|
4.8%
|
|
|
|
|
65.05 (E) (1) (a) (i)
|
35%
|
35%
|
|
64.05 (B) (4) (a)
|
2.2d. each
|
2.2d. each
|
|
|
|
|
|
|
|
65.05 (E) (1) (a) (ii)
|
28%
|
24%
|
|
64.05 (B) (4) (b)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
|
65.05 (E) (1) (b)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
|
64.05 (B) (5) (a)
|
22.4% or 0.3d. each*
|
22.4% or 0.3d. each*
|
|
|
|
|
|
65.05 (E) (2) (a)
|
28%
|
|
64.06 (A)
|
5.6%
|
5.6%
|
|
|
|
|
64.06 (B)
|
28%
|
28%
|
65.05 (E) (2) (b)
|
28% or 4s. 2.4d. each*
|
24% or 3s. 7.2d. each*
|
|
65.02 (A)
|
28%
|
24%
|
|
|
65.02 (C) (1)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
65.05 (E) (2)(c) (i)
|
28%
|
|
|
65.05 (E) (2) (c) (ii)
|
14%
|
12%
|
|
65.02 (C) (2) (b)
|
14%
|
12%
|
|
|
|
|
|
|
|
65.06 (B)
|
5.6%
|
4.8%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
65.06 (D) (1)
|
28%
|
24%
|
68.10 (C)
|
22.4%
|
19.2%
|
|
65.06 (D) (2) (a)
|
28% or 5s. 7.2d. each*
|
24% or 4s. 9.6d. each*
|
68.11 (A)
|
28%
|
24%
|
|
|
68.11 (B)
|
18.7%
|
16%
|
|
|
|
|
68.11 (C)
|
18.7%
|
16%
|
|
65.06 (D) (2) (b) (ii)
|
28%
|
24%
|
|
|
|
|
|
|
|
68.12 (A) (1)
|
1s. 8.2d. per linear yard
|
1s. 5.3d. per linear yard
|
|
65.06 (D) (2)(b) (iii)
|
14%
|
12%
|
|
|
|
|
|
68.12 (A) (2)
|
2s. 6.2d. per linear yard
|
|
65.07 (A)
|
28%
|
24%
|
|
|
66.01 (A)
|
14% or 3s. 8.8d. each*
|
12% or 3s. 2.4d. each*
|
|
|
|
|
|
68.12 (A) (3)
|
3s. 11d. per linear yard
|
3s. 4.3d. per linear yard
|
|
66.01 (B)
|
14% or 1s. 10.4d. each*
|
12% or 1s. 7.2d. each*
|
68.12 (A) (4)
|
5s. 7.2d. per linear yard
|
4s. 9.6d. per linear yard
|
|
|
|
|
68.12 (A) (5)
|
7s. per linear yard
|
6s. per linear yard
|
|
66.03 (A) (2)
|
14%
|
12%
|
|
|
67.01 (A)
|
28%
|
24%
|
|
|
|
|
|
|
68.12(C) (1)
|
11.2%
|
9.6%
|
|
67.02 (A) (1)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
68.14 (A)
|
26.2%
|
26.2%
|
|
67.02 (A) (2)
|
28%
|
24%
|
|
|
|
|
|
|
|
68.16 (A)
|
22.4%
|
19.2%
|
|
67.04 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
68.16 (B)
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads*
|
24% or 0.5d. per length of 10 beads or fraction of 10 beads*
|
|
68.01
|
37.3%
|
32%
|
|
|
68.02 (B)
|
18.7%
|
16%
|
|
|
68.02 (C)
|
28% or 0.6d. per length of 10 beads of fraction of 10 beads*
|
24% or 0.5d. per length of 10 beads or fraction of 10 beads*
|
|
|
|
68.16 (C) (1)
|
37.3%
|
|
|
|
|
69.01 (A)
|
28%
|
|
|
|
|
69.01 (B)
|
22.4%
|
|
68.02 (D)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
69.02 (A)
|
28%
|
24%
|
|
68.02 (E)
|
37.3%
|
32%
|
|
|
|
|
|
|
|
69.03 (A) (1)
|
22.4%
|
19.2%
|
|
68.06 (A) (1)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
69.03 (A) (2)
|
28%
|
24%
|
|
68.06 (A) (2)
|
16.8%
|
14.4%
|
|
|
|
|
(b)
|
|
|
69.04 (A)
|
28%
|
24%
|
|
68.09 (A)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
69.05 (A) (1)
|
22.4%
|
19.2%
|
|
|
|
|
69.05 (A) (2)
|
28%
|
24%
|
|
68.10 (A)
|
3.4d. per sq. yd.
|
2.9d. per sq. yd.
|
69.06 (A) (1)
|
22.4%
|
19.2%
|
|
68.10 (B)
|
28%
|
24%
|
69.06 (A) (2)
|
28%
|
24%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
69.07 (A)
|
22.4%
|
19.2%
|
70.05
|
22.4%
|
19.2%
|
|
69.07 (B) (1)(a)
|
15.7%
|
13.5%
|
70.06
|
22.4%
|
19.2%
|
|
|
|
|
70.07 (B)
|
22.4%
|
19.2%
|
|
69.07 (B) (1)
|
28%
|
24%
|
|
|
|
|
(b)
|
|
|
70.07 (D) (1)
|
28%
|
24%
|
|
69.08 (A)
|
22.4%
|
19.2%
|
70.07 (D) (2)
|
22.4%
|
19.2%
|
|
69.08 (B) (1)
|
28% or 1.7d. each*
|
24% or 1.4d. each*
|
70.08 (A)
|
5.6d. per lb.
|
4.8d. per lb.
|
|
|
|
|
70.08 (B) (1)(b)
|
22.4%
|
19.2%
|
|
69.10 (A)
|
21%
|
18%
|
|
|
|
|
|
|
|
70.08 (B) (2)
|
5.6d. per lb.
|
4.8d. per lb.
|
|
69.11 (A)
|
28% or 6.7d. each*
|
24% or 5.8d. each*
|
|
|
|
|
|
70.09 (A)
|
£1 5s. 2d. per cwt.
|
£1 1s. 7d. per cwt.
|
|
69.11 (B)
|
6.7d. each
|
5.8d. each
|
70.09 (B) (1)(a)
|
46.2%
|
46.2%
|
|
69.11 (C).
|
16s. 10d. per cwt.
|
14s. 5d. per cwt.
|
70.09 (B) (2)(b)
|
22.4%
|
19.2%
|
|
69.12 (A)
|
28%
|
24%
|
70.10 (A)
|
5.6%
|
4.8%
|
|
69.12 (B) (1)
|
28% or 3.4d. each*
|
24% or 2.9d. each*
|
|
|
|
|
|
70.10 (B) (1)
|
28% or 2s. 11.8d. per gross*
|
24% or 2s. 6.7d. per gross*
|
|
69.12 (B) (2)
|
6.7d. each
|
5.8d. each
|
|
|
|
|
|
|
|
70.10 (B) (2)
|
33.6%
|
28.8%
|
|
69.12 (B) (3)
|
16s. 10d. per cwt.
|
14s. 5d. per cwt.
|
|
|
|
|
|
|
|
70.13 (A) (1)
|
18.7% or 4.5d. each*
|
16% or 3.8d. each*
|
|
69.13 (A) (1)
|
6.7d. each
|
5.8d. each
|
|
|
69.13 (A) (2)(a) (ii)
|
16s. 10d. per cwt.
|
14s. 5d. per cwt.
|
|
|
|
|
|
|
70.13 (A) (2)
|
18.7% or 3.5d. each*
|
16% or 3d. each*
|
|
69.14 (A)
|
22.4%
|
19.2%
|
|
|
69.14 (B)
|
18.7%
|
16%
|
|
|
69.14 (C)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
|
|
|
|
70.13 (C)
|
22.4%
|
|
|
70.14 (A) (1)(b)
|
22.4%
|
19.2%
|
|
|
|
|
70.14 (A) (2)(a)
|
22.4%
|
19.2%
|
|
69.14 (D)
|
28%
|
24%
|
|
|
|
|
69.14 (E) (1)
|
14%
|
12%
|
70.14 (A) (2)(b)
|
46.2%
|
46.2%
|
|
70.04
|
22.4%
|
19.2%
|
|
|
|
|
| | |
Tarriff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
70.19 (A)
|
28% or 0.6d. per length of 10 beads or fraction of 10 beads*
|
24% or 0.5d. per length of 10 beads of fraction of 10 beads*
|
73.10 (A) (3)(a) (i)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
|
73.10 (A) (3)(a) (ii)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
70.19 (B)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
73.11 (B) (2)(a)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
70.19 (C)
|
18.7%
|
16%
|
|
|
70.19 (D)
|
22.4%
|
19.2%
|
|
|
|
70.19 (E)(1)
|
22.4%
|
19.2%
|
73.11 (B) (2)(b)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
70.21 (A)
|
22.4%
|
19.2%
|
|
|
70.21 (B)
|
28%
|
24%
|
|
|
|
|
|
|
73.11 (B) (3)(a) (i)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
70.21 (C) (1)(b)
|
22.4%
|
19.2%
|
|
|
71.05 (B) (2)
|
22.4%
|
19.2%
|
|
|
|
71.06 (B)
|
22.4%
|
19.2%
|
73.11 (B) (3)(a) (ii)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
71.07 (B) (2)
|
22.4%
|
19.2%
|
|
|
71.08 (B)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
73.11 (B) (4)(a) (i)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
71.09 (B) (2)
|
22.4%
|
19.2%
|
|
|
71.10 (B)
|
22.4%
|
19.2%
|
|
|
|
71.12
|
22.4%
|
19.2%
|
73.11 (B) (4)(a) (ii)
|
14% or £11 4s. per ton.
|
12% or £9 12s. per ton.
|
|
71.13
|
22.4%
|
19.2%
|
|
|
71.14 (B)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
73.12 (A)
|
18.7%
|
16%
|
|
71.15
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
73.12 (B) (1)
|
14%
|
12%
|
|
71.16
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
73.13 (A)
|
14%
|
12%
|
|
73.10 (A) (1)(a)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
|
|
|
|
73.13 (B) (1)(b)
|
14%
|
12%
|
|
|
|
|
73.14 (A)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
73.10 (A) (1)(b)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
|
|
|
|
73.17 (A)
|
22.4%
|
|
73.10 (A) (2)(a)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
|
|
|
|
|
73.18 (A)
|
16.8%
|
14.4%
|
|
|
73.20 (A)
|
22.4%
|
19.2%
|
|
73.10 (A) (2)(b)
|
14% or £11 4s. per ton*
|
12% or £9 12s. per ton*
|
73.20 (B)
|
18.7%
|
16%
|
|
|
73.21 (A)
|
22.4%
|
19.2%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
73.21 (B)
|
11.2%
|
9.6%
|
73.31 (E) (1)
|
42%
|
36%
|
|
73.21 (C)
|
28%
|
24%
|
73.32 (A)
|
28%
|
24%
|
|
73.21 (D)
|
18.7%
|
16%
|
73.32 (B)
|
42%
|
36%
|
|
73.21 (E)
|
18.7%
|
16%
|
73.32 (C)
|
42%
|
36%
|
|
73.21 (F)
|
18.7%
|
16%
|
73.32 (D)
|
42%
|
36%
|
|
73.21 (G)
|
18.7%
|
16%
|
73.32 (E)
|
35%
|
35%
|
|
73.21 (H)
|
18.7%
|
16%
|
73.35 (A)
|
35%
|
35%
|
|
73.22 (B) (1)
|
18.7%
|
16%
|
73.35 (B)
|
1s. 4.8d. per lb.
|
1s. 2.4d. per lb.
|
|
73.22 (B) (2)
|
8.4%
|
7.2%
|
|
|
|
|
|
|
|
73.35 (C)
|
14%
|
12%
|
|
73.23 (A) (1)
|
14%
|
12%
|
|
|
|
|
|
|
|
73.36 (A) (2)
|
22.4%
|
19.2%
|
|
73.23 (A) (2)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
73.36 (B) (1)
|
11.2%
|
9.6%
|
|
73.23 (B) (1)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
73.36 (C) (1)(a)
|
22.4%
|
19.2%
|
|
73.23 (B) (2)(a)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
73.36 (C) (1)(b)
|
22.4%
|
19.2%
|
|
73.25 (B) (1)
|
14%
|
12%
|
|
|
|
|
73.26
|
14% or £11 4s. per ton †
|
12% or £9 12s. per ton †
|
73.36 (C) (1)(c) (ii)
|
22.4%
|
19.2%
|
|
|
73.37 (A)
|
11.2%
|
9.6%
|
|
73.27 (A)
|
11.2% or £22 8s. per ton*
|
9.6% or £19 4s. per ton*
|
73.38 (A)
|
22.4%
|
19.2%
|
|
|
73.38 (B)
|
14%
|
12%
|
|
|
|
|
73.38 (C)
|
22.4%
|
19.2%
|
|
73.27 (B)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
73.38 (D) (1)
|
22.4%
|
19.2%
|
|
73.27 (C)
|
14% or £16 16s. per ton*
|
12% or £14 8s. per ton*
|
|
|
|
|
|
73.38 (D) (2)
|
18.7%
|
16%
|
|
|
73.38 (E) (1)(a)
|
22.4%
|
19.2%
|
|
73.27 (D)
|
18.7% or £18 13s. 4d. per ton*
|
16% or £16 per ton*
|
|
|
|
|
|
73.38 (E) (1)(b)
|
22.4%
|
19.2%
|
|
|
|
|
73.38 (E) (1)(c)
|
14% or £3 7s. 2d. each*
|
12% or £2 17s. 7d. each*
|
|
73.28 (A)
|
11.2% or £22 8s. per ton*
|
9.6% or £19 4s. per ton*
|
|
|
|
|
|
73.38 (E) (1)(d)
|
22.4%
|
|
73.29 (B) (1)
|
28%
|
24%
|
|
|
|
|
73.31 (A)
|
18.7%
|
16%
|
73.38 (E) (2)(a)
|
18.7%
|
16%
|
|
73.3 (B)
|
42%
|
36%
|
|
|
|
|
|
|
|
73.38 (E) (3)(a) (i)
|
14%
|
12%
|
|
73.31 (C)
|
28%
|
24%
|
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
|
|
|
73.40 (N) (3)(a) (i)
|
14%
|
12%
|
|
73.38 (E) (3)(b) (ii)
|
16.8% or 1s. 4.8d. each*
|
14.4% or 1s. 2.4d. each*
|
|
|
|
|
|
73.40 (N) (3)(b) (i)
|
22.4% or 1s. 4.8d. each*
|
19.2% or 1s. 2.4d. each*
|
|
73.38 (E) (3)(b) (iii)
|
22.4% or 1s. 4.8d. each*
|
19.2% or 1s. 2.4d. each*
|
|
|
|
73.40 (N) (3)(c) (i)
|
16.8%
|
|
73.38 (E) (3)(c) (i)
|
16.8%
|
14.4%
|
74.07 (A)
|
42%
|
36%
|
|
|
|
|
74.08 (A)
|
18.7%
|
16%
|
|
73.38 (E) (3)
|
16.8%
|
14.4%
|
|
|
|
|
(c) (ii)
|
|
|
74.08 (B)
|
18.7%
|
16%
|
|
73.38 (E) (3)(d) (i)
|
14%
|
12%
|
74.09 (A)
|
14%
|
12%
|
|
|
|
|
74.11 (A)
|
18.7%
|
16%
|
|
73.39 (A)
|
12.4% or 0.8d. per ounce*
|
10.7% or 0.7d. per ounce*
|
|
|
|
|
|
74.15 (A)
|
35%
|
35%
|
|
|
|
|
74.17 (A)
|
11.2%
|
9.6%
|
|
73.39 (B) (1)
|
18.7%
|
16%
|
74.17 (B)
|
22.4%
|
19.2%
|
|
73.39 (B) (2)
|
12.4% or 0.8d. per ounce*
|
10.7% or 0.7d. per ounce*
|
74.18 (A)
|
18.7%
|
16%
|
|
|
74.18 (B)
|
18.7%
|
16%
|
|
|
|
|
74.18 (C)
|
22.4%
|
19.2%
|
|
73.40 (A)
|
14%
|
12%
|
|
|
|
|
|
|
|
74.18 (D)
|
14%
|
12%
|
|
73.40 (B)
|
28%
|
24%
|
|
|
|
|
|
|
|
74.19 (A)
|
22.4%
|
19.2%
|
|
73.40 (C) (2)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
74.19 (B)
|
14%
|
12%
|
|
73.40 (D) (2)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
74.19 (C)
|
22.4%
|
19.2%
|
|
73.40 (E)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
75.06 (A)
|
22.4%
|
19.2%
|
|
73.40 (F)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
75.06 (B) (1)
|
18.7%
|
16%
|
|
73.40 (G)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
75.06 (C)
|
35%
|
35%
|
|
73.40 (H)
|
28%
|
24%
|
|
|
|
|
|
|
|
76.02 (A)
|
14%
|
12%
|
|
73.40 (IJ)
|
11.2%
|
9.6%
|
|
|
|
|
|
|
|
76.03 (A)
|
18.7%
|
16%
|
|
73.40 (K)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
76.03 (B) (1)
|
14%
|
12%
|
|
73.40 (L)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
76.04
|
14%
|
12%
|
|
73.40 (M)
|
28%
|
24%
|
|
|
|
|
|
|
|
76.06 (A)
|
14%
|
12%
|
|
73.40 (M1)
|
28%
|
24%
|
|
|
|
|
|
|
|
76.08 (B) (1)
|
22.4%
|
19.2%
|
|
73.40 (N) (1)(a)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
76.08 (C) (1)
|
18.7%
|
16%
|
|
73.40 (N) (2)(a)
|
18.7%
|
16%
|
76.08 (C) (2)(a)
|
14%
|
12%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tarriff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
76.09 (A) (1)
|
18.7%
|
16%
|
82.01 (D) (1)(a)
|
14%
|
12%
|
|
76.10 (A)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
82.01 (D) (2)
|
28%
|
24%
|
|
76.10 (B)
|
28%
|
24%
|
|
|
|
|
|
|
|
82.02 (A) (2)
|
28% or 2.2d. each*
|
24% or 1.9d. each*
|
|
76.10 (C) (1)(a)
|
18.7%
|
16%
|
|
|
76.14 (A)
|
11.2% or £22 8s. per ton*
|
9.6% or £19 4s. per ton*
|
|
|
|
|
82.02 (A) (3)
|
28% plus 3s. 4.3d. each
|
24% plus 2s. 10.6d. each.
|
|
76.15 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
82.02 (B) (2)
|
28% plus 3s. 4.3d. each
|
24% plus 2s. 10.6d. each
|
|
76.15 (B)
|
22.4%
|
19.2%
|
|
|
76.15 (C)
|
22.4%
|
19.2%
|
|
|
|
76.16 (A)
|
28%
|
24%
|
82.02 (C) (2)(a)
|
28% or 2.2d. each*
|
24% or 1.9d. each*
|
|
76.16 (B)
|
14%
|
12%
|
|
|
76.16 (C)
|
28%
|
24%
|
|
|
|
|
|
|
82.02 (C) (3)
|
28% plus 3s. 4.3d. each
|
24% plus 2s. 10.6d. each
|
|
76.16 (D)
|
22.4%
|
19.2%
|
|
|
76.16 (E) (1)
|
18.7%
|
16%
|
|
|
76.16 (F)
|
28%
|
24%
|
82.02 (D) (1)
|
28% plus 3s. 4.3d. each
|
|
76.16 (G)
|
14%
|
12%
|
|
|
76.16 (H)
|
35%
|
35%
|
|
|
|
|
|
|
82.02 (E) (1)
|
28% plus 3s. 4.3d. each
|
24% plus 2s. 10.6d. each
|
|
76.16 (H1)
|
14%
|
12%
|
|
|
78.03
|
5.6%
|
4.8%
|
|
|
78.05 (A)
|
5.6%
|
4.8%
|
|
|
|
|
|
|
82.02 (E) (2)
|
28%
|
|
78.06 (A)
|
16.8%
|
14.4%
|
|
plus
|
plus
|
|
|
|
|
|
3s. 4.3d.
|
2s. 10.6d.
|
|
79.05 (A)
|
22.4%
|
19.2%
|
|
for each 24 feet of such length and a sum in proportion for any remainder.
|
|
79.06 (A)
|
22.4%
|
19.2%
|
|
|
80.06 (A)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
82.03 (A)
|
22.4% plus 5d. each
|
19.2% plus 4.3d. each
|
|
80.06 (B)
|
22.4%
|
19.2%
|
|
|
82.01 (A)
|
18.7%
|
16%
|
|
|
82.01 (B) (1)
|
14%
|
12%
|
82.04 (A)
|
14% plus 28%
|
|
82.01 (B) (2)(a)
|
14%
|
12%
|
|
|
|
|
|
|
82.04 (B)
|
14%
|
12%
|
|
82.01 (C) (1)
|
11.2%
|
9.6%
|
|
|
|
|
|
|
|
82.04 (C)
|
16.8%
|
14.4%
|
|
82.01 (C) (2)(a)
|
14%
|
12%
|
|
|
|
|
|
|
|
82.04 (D)
|
22.4%
|
19.2%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
82.09 (A)
|
14% plus 28%
|
14% plus 28%
|
|
|
|
|
|
83.07 (B) (1)
|
16.8%
|
14.4%
|
|
|
|
|
83.11 (A)
|
28%
|
24%
|
|
82.09 (B)
|
28%
|
28%
|
|
|
|
|
|
|
|
83.11 (B)
|
22.4%
|
19.2%
|
|
82.10 (A)
|
14% plus 28%
|
14% plus 28%
|
|
|
|
|
|
83.12 (A)
|
22.4%
|
19.2%
|
|
|
|
|
83.13 (A)
|
28%
|
24%
|
|
82.10 (B)
|
28%
|
28%
|
|
|
|
|
|
|
|
83.13 (B)
|
18.7%
|
16%
|
|
82.11 (A)
|
42% or 13s. 5d. the gross*
|
36% or 11s. 6d. the gross*
|
|
|
|
|
|
83.14
|
28%
|
24%
|
|
|
83.15 (A)
|
14%
|
12%
|
|
82.11 (B)
|
22.4%
|
19.2%
|
84.10 (A) (1)
|
18.7 %
|
16%
|
|
82.13 (A)
|
28%
|
28%
|
84.10 (B) (1)
|
18.7%
|
16%
|
|
82.14 (A)
|
14% plus 28% or 2.2d. each*
|
14% plus 28% or 2.2d. each*
|
84.10 (B) (2)
|
18.7%
|
16%
|
|
|
84.10 (C) (1)
|
18.7%
|
16%
|
|
|
|
|
84.10 (C) (2)(a)
|
18.7%
|
16%
|
|
82.14 (B)
|
18.7%
|
18.7%
|
84.10 (C) (3)(a)
|
18.7%
|
16%
|
|
82.15
|
28%
|
28%
|
|
|
|
|
|
|
|
84.12 (A)
|
28%
|
24%
|
|
83.01 (A) (3)(a)
|
28%
|
24%
|
|
|
|
|
|
|
|
84.14 (A)
|
22.4%
|
19.2%
|
|
83.02 (B) (1)
|
28%
|
24%
|
84.15 (B) (2)
|
28%
|
24%
|
|
83.02 (B) (2)
|
22.4%
|
19.2%
|
84.17 (A)
|
11.2%
|
9.6%
|
|
83.02 (B) (3)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
84.17 (B) (1)
|
14%
|
12%
|
|
83.02 (B) (4)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
84.17 (B) (2)(a)(i)
|
18.7%
|
16%
|
|
83.03 (A)
|
16.8%
|
14.4%
|
|
|
|
|
83.04 (A)
|
18.7%
|
16%
|
84.18 (B)
|
14%
|
12%
|
|
83.04 (B)
|
16.8%
|
14.4%
|
84.18 (C) (1)
|
11.2%
|
9.6%
|
|
83.04 (C)
|
28%
|
24%
|
84.20 (A)
|
11.2%
|
9.6%
|
|
83.05 (A)
|
14% or 2.2d. the article*
|
12% or 1.9d. the article*
|
84.20 (B) (2)
|
11.2%
|
9.6%
|
|
|
84.21 (B)
|
22.4%
|
19.2%
|
|
83.06 (A)
|
22.4%
|
19.2%
|
84.21 (C)(2)
|
22.4%
|
19.2%
|
|
83.06 (B) (1)
|
16.8%
|
14.4%
|
84.22 (A) (2)
|
18.7%
|
16%
|
|
83.07 (A) (1)
|
22.4%
|
19.2%
|
84.22 (B)
|
11.2%
|
9.6%
|
|
83.07 (A) (2) (a)
|
16.8%
|
14.4%
|
84.22 (C)
|
22.4%
|
19.2%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
84.24 (A) (1)
|
14% or £10 10s. each*
|
12% or £9 each*
|
84.59 (C) (1)(a)
|
18.7%
|
16%
|
|
|
84.61 (A)
|
18.7%
|
16%
|
|
84.24 (A) (2)
|
14% or £10 10s. each*
|
12% or £9 each*
|
84.61 (C)
|
18.7%
|
16%
|
|
|
84.63 (A)
|
14%
|
12%
|
|
|
|
|
84.63 (B) (1)
|
18.7%
|
16%
|
|
84.24 (A) (3)
|
14%
|
12%
|
|
|
|
|
|
|
|
84.63 (C) (1)
|
11.2%
|
9.6%
|
|
84.24 (A) (4)
|
14%
|
12%
|
|
|
|
|
|
|
|
84.64 (A)
|
26.2%
|
26.2%
|
|
84.24 (A) (5)
|
10.5%
|
9%
|
|
|
|
|
|
|
|
84.65 (A)
|
18.7%
|
16%
|
|
84.24 (B) (1)
|
14%
|
12%
|
|
|
|
|
|
|
|
85.01 (A) (3) (b)
|
22.4%
|
19.2%
|
|
84.24 (B) (2)
|
10.5%
|
9%
|
|
|
|
|
84.25 (A)
|
14%
|
12%
|
85.01 (B) (1)
|
22.4%
|
19.2%
|
|
84.25 (B)
|
14%
|
12%
|
85.01 (C) (1)
|
28%
|
24%
|
|
84.25 (C)
|
22.4%
|
19.2%
|
85.01 (C) (2) (a)
|
28% or 2s. 9.6d. each*
|
28% or 2s. 9.6d. each*
|
|
84.26 (A)
|
28%
|
24%
|
|
|
84.26 (B)
|
18.7%
|
16%
|
|
|
|
84.26 (C) (1) (a)
|
18.7%
|
16%
|
85.01 (C) (2) (b)
|
28% or 1s. 1.4d. each*
|
28% or 1s. 1.4d. each*
|
|
84.28 (A)
|
14%
|
12%
|
|
|
84.29 (A) (1)
|
18.7%
|
16%
|
85.01 (C) (2) (c) (i)
|
28%
|
|
84.30 (A) (1)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
85.01 (D) (2)
|
28%
|
28%
|
|
84.38 (A)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
85.02 (B)
|
28%
|
28%
|
|
84.40 (A)
|
11.2%
|
9.6%
|
|
|
|
|
|
|
|
85.03 (A)
|
28%
|
24%
|
|
84.40 (B)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
85.03 (B) (2)
|
28%
|
24%
|
|
84.40 (C) (1)
|
18.7%
|
16%
|
|
|
|
|
(a)
|
|
|
85.04 (A)
|
18.7%
|
16%
|
|
84.51 (A)
|
14%
|
12%
|
85.06 (A)
|
22.4%
|
22.4%
|
|
84.55 (A)
|
14%
|
12%
|
85.06 (B)
|
14%
|
14%
|
|
84.56 (A)
|
22.4%
|
19.2%
|
85.07 (A)
|
22.4%
|
22.4%
|
|
84.59 (A) (1)
|
22.4%
|
19.2%
|
85.08 (A)
|
35% or 1s. 0.6d. each*
|
35% or 1s. 0.6d. each*
|
|
84.59 (A) (2) (a)
|
18.7%
|
16%
|
|
|
84.59 (A) (2) (b)
|
8.4%
|
7.2%
|
85.08 (B) (1)
|
35% or 1s. 0.6d. each*
|
|
84.59 (B) (1)
|
8.4%
|
7.2%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
85.08 (B) (2)
|
10.1d. each
|
8.6d. each
|
85.15 (D) (3) (a)
|
28% or 7s. 10.1d. each*
|
28% or 7s. 10.1d. each*
|
|
85.08 (B) (3)
|
3.4d. each
|
2.9d. each
|
|
|
|
|
|
|
|
85.15 (D) (3) (b) (i)
|
28%
|
28%
|
|
85.12 (A) (1) (a) (i)
|
14%
|
14%
|
|
|
|
|
|
|
85.18 (B) (1)
|
28% or 2s. 9.6d. each*
|
28% or 2s. 9.6d. each*
|
|
85.12 (A) (1) (a) (ii)
|
28%
|
28%
|
|
|
85.12 (A) (1) (a) (iii)
|
18.7%
|
18.7%
|
|
|
|
|
|
|
85.18 (B) (2)
|
28%
|
28%
|
|
85.12 (A) (1) (b) (i)
|
14%
|
14%
|
85.18 (C)
|
28%
|
28%
|
|
|
|
|
85.19 (B) (1) (a)
|
28% or 1s. 1.4d. each*
|
28% or 1s. 1.4d. each*
|
|
85.12 (A) (2) (a)
|
22.4%
|
22.4%
|
|
|
85.12 (B) (1)
|
22.4%
|
22.4%
|
|
|
|
|
|
|
85.19 (B) (2) (a)
|
28%
|
28%
|
|
85.12 (C) (1)
|
22.4%
|
22.4%
|
|
|
|
|
85.12 (D) (1)
|
22.4%
|
22.4%
|
85.19 (C) (1)
|
28%
|
28%
|
|
85.12 (E) (1)
|
9.3%
|
9.3%
|
85.19 (D) (1)
|
28%
|
28%
|
|
85.12 (E) (2)
|
22.4%
|
22.4%
|
85.20 (A) (2) (b)
|
35%
|
35%
|
|
85.12 (E) (4) (a) (iii)
|
14%
|
14%
|
|
|
|
|
|
|
|
85.20 (A) (2) (c)
|
28%
|
28%
|
|
85.12 (E) (4)
|
14%
|
14%
|
|
|
|
|
(b)
|
|
|
85.20 (B)
|
28%
|
28%
|
|
85.12 (F)
|
22.4%
|
22.4%
|
85.20 (C) (1) (b)
|
22.4% or 2s. 9.6d. each*
|
22.4% or 2s. 9.6d. each*
|
|
85.14 (A)
|
28% or 5s. 7.2d. each*
|
28% or 5s. 7.2d. each*
|
|
|
|
85.22 (A)
|
28%
|
|
|
|
|
85.23 (B) (1)
|
28%
|
24%
|
|
85.14 (B) (1)
|
28% or 7s. 10.1d. each*
|
28% or 7s. 10.1d. each*
|
|
|
|
|
|
85.24 (A)
|
26.2%
|
26.2%
|
|
|
85.26 (A)
|
28%
|
28%
|
|
|
|
|
85.26 (B)
|
10.1d.
|
10.1d.
|
|
85.14 (B) (2) (a)
|
28%
|
28%
|
|
each
|
each
|
|
|
|
|
87.01 (D) (2)
|
41% or £28 per body* in respect of the body (if any); 32.2% in respect of the chassis
|
41% or £28 per body* in respect of the body (if any); 32.2% in respect of the chassis
|
|
85.15(C)(1)
|
28% or £8 8s. each*
|
28% or £8 8s. each*
|
|
|
85.15 (C) (3)
|
28% or £2 16s. each*
|
28% or £2 16s. each*
|
|
|
| | |
Tarriff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
|
87.02 (A) (2) (b) (i)
|
32.2%
|
32.2%
|
|
|
|
|
|
|
87.06 (E) (1) (c)
|
46.2%
|
46.2%
|
|
87.02 (A) (2) (b) (ii)
|
58.5%
|
58.5%
|
|
|
|
|
|
|
|
87.06 (E) (2)
|
63.7%
|
63.7%
|
|
87.02 (B) (2) (a) (i)
|
58.5%
|
58.5%
|
87.06 (E) (3)
|
63.7%
|
63.7%
|
|
|
|
|
87.06 (E) (4) (a)
|
46.2%
|
46.2%
|
|
87.02 (B) (2) (a) (ii)
|
41%
|
41%
|
|
|
|
|
|
|
|
87.08 (B)
|
32.2%
|
32.2%
|
|
87.02 (B) (2)
|
58.5%
|
58.5%
|
|
|
|
|
(b)
|
|
|
87.09 (A) (2) (a)
|
23.5% in respect of the side-car; 32.2% in respect of the cycle
|
23.5% in respect of the side-car; 32.2% in respect of the cycle
|
|
87.02 (D) (2) (a)
|
32.2%
|
32.2%
|
|
|
87.02 (D) (2) (b)
|
58.5%
|
58.5%
|
|
|
87.03 (B) (2)
|
32.2%
|
32.2%
|
|
|
|
|
|
|
87.09 (A) (2) (b)
|
32.2%
|
|
87.04 (B) (2) (a)
|
58.5%
|
58.5%
|
|
|
|
|
|
|
|
87.09 (B)
|
23.5%
|
23.5%
|
|
87.04 (B) (2) (b)
|
32.2%
|
32.2%
|
87.10 (A) (2)
|
18.7%
|
18.7%
|
|
|
|
|
87.12 (B) (1)
|
14% plus 5s. 7.2d. each
|
14% plus 5s. 7.2d. each
|
|
87.05 (B) (2) (a) (i)
|
58.5%
|
58.5%
|
|
|
87.05 (B) (2) (a) (ii)
|
32.2%
|
32.2%
|
|
|
|
|
|
|
87.12 (B) (2)
|
28% or 5s. 7.2d. each*
|
28% or 5s. 7.2d. each*
|
|
87.05 (B) (2)(b) (i)
|
41%
|
41%
|
|
|
87.05 (B) (2) (b) (ii)
|
111%
|
111%
|
87.12 (B) (3)
|
28%
|
|
|
|
|
87.12 (B) (4)
|
28%
|
28%
|
|
87.05 (B) (2) (c)
|
41% or £28 per body*
|
41% or £28 per body*
|
|
|
|
|
|
87.12 (B) (5)
|
28%
|
28%
|
|
|
87.13 (A)
|
28%
|
28%
|
|
|
|
|
87.14 (A) (2)
|
41% or £42 each*
|
41% or £42 each*
|
|
87.05 (B) (2) (d)
|
32.2%
|
32.2%
|
|
|
87.06 (A)
|
5.6d. per lb.
|
5.6d. per lb.
|
|
|
|
|
87.14 (B)
|
41% or £28 each*
|
41% or £28 each*
|
|
87.06 (C)
|
18.7%
|
18.7%
|
|
|
87.06 (E) (1) (a)
|
63.7%
|
63.7%
|
|
|
|
|
|
|
87.14 (C)
|
32.2%
|
32.2%
|
|
87.06 (E) (1) (b) (i)
|
63.7%
|
63.7%
|
87.14 (D) (1)
|
5.6d. per lb.
|
5.6d. per lb.
|
|
87.06 (E) (1) (b) (ii)
|
46.2%
|
46.2%
|
87.14 (D) (2)
|
18.7%
|
18.7%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
87.14 (D) (4) (a)
|
46.2%
|
46.2%
|
91.04
|
18.7%
|
16%
|
|
|
|
|
91.07 (A)
|
12.4% or 7s. 5.6d. each*
|
10.7% or 6s. 4.8d. each*
|
|
87.14 (E)
|
18.7%
|
18.7%
|
|
|
87.14 (F)
|
14%
|
14%
|
|
|
|
87.14 (G)
|
28%
|
28%
|
91.08 (A)
|
18.7%
|
16%
|
|
87.14 (H)
|
18.7%
|
18.7%
|
91.09
|
12.4%
|
10.7%
|
|
87.14 (IJ)
|
22.4%
|
22.4%
|
91.10 (A)
|
18.7%
|
16%
|
|
90.01 (A)
|
18.7%
|
16%
|
91.11 (A) (1)
|
18.7%
|
16%
|
|
90.03 (B) (1) (a)
|
18.7% or 2s. 2.9d. each*
|
16% or 1s. 11d. each*
|
91.11 (A) (2) (a)
|
12.4% or 7s. 5.6d. each*
|
10.7% or 6s. 4.8d. each*
|
|
90.03 (B) (1) (b)
|
18.7% or 1s. 5.9d. each*
|
16% or 1s. 3.4d. each*
|
91.11 (A) (2) (b)
|
12.4% or 1s. 10.4d. each*
|
10.7% or 1s. 7.2d. each*
|
|
90.03 (B) (1) (c)
|
18.7% or 9d. each*
|
16% or 7.7d. each*
|
92.01
|
12.4%
|
10.7%
|
|
|
92.02
|
12.4%
|
10.7%
|
|
|
|
|
92.03
|
12.4%
|
10.7%
|
|
90.03 (B) (1) (d)
|
18.7% or 4.5d. each*
|
16% or 3.8d. each*
|
|
|
|
|
|
92.04
|
12.4%
|
10.7%
|
|
|
|
|
92.05
|
12.4%
|
10.7%
|
|
90.03 (B) (1) (e)
|
18.7%
|
16%
|
92.06
|
12.4%
|
10.7%
|
|
|
|
|
92.07
|
12.4%
|
10.7%
|
|
90.04 (B) (1)
|
18.7% or 2s. 2.9d. each*
|
16% or 1s. 11d. each*
|
|
|
|
|
|
92.08 (A) (1)
|
22.4%
|
19.2%
|
|
|
|
|
92.08 (A) (2)
|
12.4%
|
10.7%
|
|
90.04 (B) (2)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
92.09 (B)
|
12.4%
|
10.7%
|
|
90.18 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
92.10 (B)
|
12.4%
|
10.7%
|
|
90.19 (A)
|
14%
|
12%
|
|
|
|
|
|
|
|
92.11 (A)
|
12.4%
|
12.4%
|
|
90.19 (B)
|
28%
|
24%
|
|
|
|
|
|
|
|
92.12 (A)
|
5.6% or 6.7d. each*
|
4.8% or 5.8d. each*
|
|
90.26 (A)
|
5.6%
|
4.8%
|
|
|
90.26 (B)
|
28%
|
24%
|
|
|
|
90.29 (A) (1)
|
28%
|
24%
|
92.13 (A)
|
12.4%
|
12.4%
|
|
91.01 (B)
|
12.4% or 7s. 5.6d. each*
|
10.7% or 6s. 4.7d. each*
|
93.04 (A)
|
22.4%
|
19.2%
|
|
|
93.06 (A)
|
22.4%
|
19.2%
|
|
|
|
|
93.07 (A)
|
16s. 10d. per hundred
|
14s. 5d. per hundred
|
|
91.02
|
18.7%
|
16%
|
|
|
91.03
|
18.7%
|
16%
|
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
94.01 (A) (1)
|
46.2%
|
46.2%
|
94.03 (D) (1) (b)
|
28%
|
24%
|
|
94.01 (A) (2)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
94.03 (D) (2)
|
28%
|
24%
|
|
94.01 (A) (3)
|
28% or 11s. 2d. per chair*
|
24% or 9s. 7.2d. per chair*
|
|
|
|
|
|
94.04 (A)
|
28%
|
24%
|
|
|
94.04 (B) (2)
|
28%
|
24%
|
|
|
|
|
94.04 (C)
|
28%
|
24%
|
|
94.01 (A) (4)
|
14%
|
12%
|
|
|
|
|
|
|
|
94.04 (D)
|
18.7%
|
16%
|
|
94.01 (A) (5) (a)
|
23.3%
|
20%
|
|
|
|
|
|
|
|
94.04 (E)
|
18.7%
|
16%
|
|
94.01 (A) (5) (b)
|
28%
|
24%
|
94.04 (F) (1)
|
28%
|
24%
|
|
|
|
|
|
|
|
|
|
|
|
95.01 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
|
94.01 (B) (1)
|
46.2%
|
46.2%
|
|
|
94.01 (B) (2)
|
18.7%
|
16%
|
|
|
94.01 (B) (3)
|
28% or 4s. 5.8d. each*
|
24% or 3s. 10.1d. each*
|
|
|
|
95.02 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
|
94.01 (B) (4)
|
28% or 6s. 8.6d. each*
|
24% or 5s. 9.1d. each*
|
|
|
94.01 (B) (5)
|
14%
|
12%
|
|
|
|
|
|
|
95.03 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
|
94.01 (B) (6) (a)
|
28%
|
24%
|
|
|
94.01 (B) (6) (b)
|
23.3%
|
20%
|
|
|
94.02 (A)
|
28%
|
24%
|
|
|
|
|
|
|
|
95.04 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
|
94.02 (C) (1)
|
28%
|
24%
|
|
|
94.03 (A)
|
28%
|
24%
|
|
|
94.03 (B)
|
28%
|
24%
|
|
|
94.03 (C) (1) (a)
|
18.7%
|
16%
|
|
|
|
|
|
|
95.05 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
|
94.03 (C) (1) (b)
|
23.3%
|
20%
|
|
|
94.03 (C) (2) (a)
|
14%
|
12%
|
|
|
94.03 (C) (2) (b)
|
28%
|
24%
|
95.06 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
|
94.03 (C) (3)
|
22.4%
|
19.2%
|
|
|
94.03 (D) (1) (a)
|
23.3%
|
20%
|
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Northern Ireland rated
|
Tariff Heading No.
|
United Kingdom rate
|
|
95.07 (A)
|
28% or 0.6d. per length of ten beads or fraction of ten beads*
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
97.03 (G) (1)
|
22.4%
|
19.2%
|
|
|
97.03 (G) (2)
|
22.4%
|
19.2%
|
|
|
97.04 (A)
|
3s. 4.3d. per dozen packs
|
2s. 10.6d. per dozen packs
|
|
95.08 (A)
|
22.4%
|
19.2%
|
97.04 (B) (1)
|
23.3%
|
20%
|
|
95.08 (B)
|
28%
|
24%
|
97.04 (B) (2)
|
28%
|
24%
|
|
96.01
|
35%
|
35%
|
97.04 (C)
|
5.6%
|
4.8%
|
|
96.02 (A) (2)
|
35%
|
35%
|
97.05 (A)
|
8.4% or 0.3d. each*
|
7.2% or 0.3d. each*
|
|
96.03
|
18.7%
|
16%
|
|
|
96.05 (A)
|
28%
|
24%
|
|
|
|
|
|
|
97.05 (B)
|
18.7%
|
16%
|
|
96.06 (A)
|
18.7%
|
16%
|
|
|
|
|
|
|
|
97.05 (C)
|
28%
|
24%
|
|
97.01 (A)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
97.06 (A)
|
28%
|
24%
|
|
97.01 (B)
|
28%
|
24%
|
|
|
|
|
|
|
|
97.06 (B)
|
28%
|
24%
|
|
97.01 (C)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
97.06 (D)
|
42% plus 5s. 7.2d. per racquet, frame or bend
|
36% plus 4s. 9.6d. per racquet, frame or bend
|
|
97.01 (D) (1)
|
28%
|
24%
|
|
|
97.02 (A)
|
28% or 6.7d. each*
|
24% or 5.8d. each*
|
|
|
97.02 (B)
|
28%
|
24%
|
97.06 (E)
|
42%
|
|
97.03 (A)
|
22.4%
|
19.2%
|
97.06 (F)
|
42%
|
|
97.03 (B)
|
22.4% or 2.2d. per dozen or part of a dozen*
|
19.2% or 1.9d. per dozen or part of a dozen*
|
97.06 (H)
|
28%
|
24%
|
|
|
97.06 (IJ)
|
28%
|
24%
|
|
|
97.06 (K)
|
28%
|
24%
|
|
|
|
|
97.06 (L)
|
28%
|
24%
|
|
97.03 (C)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
97.06 (M)
|
18.7%
|
16%
|
|
97.03 (D)
|
28% or 6.7d. each*
|
24% or 5.8d. each*
|
|
|
|
|
|
97.06 (0)
|
5.6%
|
4.8%
|
|
|
|
|
97.07 (A)
|
22.4% or 3s. 8.8d. each*
|
19.2% or 3s. 2.4d. each*
|
|
97.03 (E) (1)
|
22.4% or 6.7d. each*
|
19.2% or 5.8d. each*
|
|
|
|
97.07 (B)
|
22.4% or 1s. 10.4d each*
|
|
97.03 (E) (2)
|
22.4%
|
19.2%
|
|
|
97.03 (F) (1)
|
28% or 6.7d. each*
|
24% or 5.8d. each*
|
|
|
|
|
|
97.07 (D)
|
22.4%
|
19.2%
|
|
|
|
|
97.07 (E)
|
5.6%
|
4.8%
|
|
| | |
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
97.07 (F)
|
22.4%
|
19.2%
|
|
|
|
|
|
|
|
98.05 (A) (2)
|
18.7% or 8s. 11.5d. per gross*
|
16% or 7s. 8.2d. per gross*
|
|
98.01 (A)
|
42% or 10.1d. per gross*
|
36% or 8.6d. per gross*
|
|
|
98.01 (B)
|
28% or 6.7d. per gross*
|
24% or 5.8d. per gross*
|
98.05 (C) (1)
|
18.7% or 2s. 2.9d. per gross*
|
|
98.01 (C)
|
16.8%
|
14.4%
|
|
|
|
|
|
|
|
98.05 (C) (2)
|
18.7% or 4s. 5.8d. per gross*
|
16% or 3s. 10.1d. per gross*
|
|
98.02 (A)
|
22.4% or 0.6d. per inch or part of an inch of the length*
|
19.2% or 0.5d. per inch or part of an inch of the length*
|
|
|
|
98.07 (A)
|
5.6%
|
|
|
|
|
98.08 (A) (1)
|
28% or 1s. 10.4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*
|
24% or 1s. 7.2d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*
|
|
98.02 (B) (1)
|
22.4% or 0.6d. per inch or part of an inch of the length*
|
19.2% or 0.5d. per inch or part of an inch of the length*
|
|
|
98.02 (B) (2)
|
22.4% or 0.3d. per inch or part of an inch of the length*
|
19.2% or 0.2d. per inch or part of an inch of the length*
|
98.08 (A) (2)
|
28% or 3s. 8.8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*
|
|
98.02 (B) (3)
|
22.4%
|
19.2%
|
|
|
|
|
98.03 (A)
|
3.4d. each
|
2.9d. each
|
98.10 (A)
|
22.4% or 4.5d. each*
|
19.2% or 3.8d. each*
|
|
98.03 (B) (1)
|
1.7d. each
|
1.4d. each
|
|
|
98.03 (B) (2)
|
1.1d. each
|
1d. each
|
98.10 (B)
|
22.4%
|
|
98.03 (B) (3) (a)
|
1.1d. each
|
1d. each
|
98.11 (A)
|
14%
|
12%
|
|
98.03 (C)
|
18.7% or 2s. 2.9d. per gross*
|
16% or 1s. 11d. per gross*
|
98.11 (B) (2)
|
14%
|
12%
|
|
|
98.12 (A)
|
14%
|
12%
|
|
98.05 (A) (1)
|
18.7% or 4s. 5.8d. per gross*
|
16% or 3s. 10.1d. per gross*
|
98.14
|
22.4%
|
19.2%
|
|
|
98.15 (A)
|
28%
|
24%
|
|
| |
GIVEN under the Official Seal of the Government this 25th day of June,
|
| |
1968.
|
| |
SEÁN Ó LOINSIGH,
|
| |
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, and to extend in some respects, the special tariff concessions for certain goods of Northern Ireland origin;
|
| |
(iii) to reduce the import duties on rose bushes and certain bulbs, tubers, etc., in accordance with commitments made in the Kennedy Round negotiations;
|
| |
(iv) to increase the average daily circulation limit for exemption from the import duty on newspapers; and
|
| |
(v) to make a number of editorial changes in the form of customs tariff.
|
| |
The Order comes into operation on the 1st July, 1968.
|
