S.I. No. 98/1969 -- Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.
1969
98
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S.I. No. 98/1969:
IMPOSITION OF DUTIES (No. 180) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1969.
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IMPOSITION OF DUTIES (No. 180) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1969.
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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:
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1. This Order may be cited as the Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.
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2. This Order shall come into operation on the 1st day of July, 1969.
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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.
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4. The Imposition 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 "0.5d." for "0.6d." in paragraphs 18 (5) (a) and 18 (5) (b),
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(ii) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 19 (3),
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(iii) the substitution of "2.9d." for "3.4d." in paragraph 20 (2),
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(iv) the substitution of "£7 5s. 9d. the gallon" for "£8 8s. 11d. the gallon" in paragraph 21 (2),
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(v) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 22 (a),
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(vi) the substitution of "£7 3s. 0.6d. the gallon" for "£8 6s. 10.7d. the gallon" in paragraph 24 (2),
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(vii) 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 First 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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(viii) the substitution, for the rates stated in the third, fourth, fifth, 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 Second Schedule to this Order, of the rates stated in the columns headed "Full rate", "Preferential rate", "Special Preferential rate", "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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(ix) the substitution of "(b)" for "(a)" in the second column of the Schedule at tariff heading numbers 11.08 (A) (1), 19.02 (A) (1), 19.02 (C) (1) (b) (i), 19.02 (C) (2) (c) (i), 19.02 (C) (2) (d) (i), 19.07 (A), 19.07 (B) (1) (a), 19.07 (B) (1) (b), 19.08 (A), 19.08 (B) (1) (a), 19.08 (B) (1) (b), 19.08 (B) (2) (a) (i), 19.08 (B) (2) (a) (ii), 23.07 (C) (2) (a) (i) and 23.07 (C) (2) (a) (ii).
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(x) the substitution of " "dental waxes" " for "dental waxes" in Chapter 34 of Section VI of the List of Section and Chapter Titles of the Schedule,
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(xi) the substitution of " "DENTAL WAXES" " for "DENTAL WAXES" in the title of Chapter 34 of the Schedule,
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(xii) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. 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 flourescent tube of a type classified in tariff heading number 85.20 (C) (1) (b,
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(xiii) the insertion in Note 1 (e) in Chapter 48 of the Schedule of "artificial" after "stratified",
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(xiv) the substitution of "2.4%" and "2%" respectively for "2.8%" and "2.4%" 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 substitution of "72%" and "48%" for "76%" and "50.6%" in the third and fourth columns respectively of the Schedule at tariff heading number 68.02 (A) (1),
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(xvi) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixture and fittings failing 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 for the matter in note 6 in Section XV of the Schedule of the following:
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"For the purposes of this Section, the expression "waste and scrap" means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals",
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(xviii) the substitution of "Waste and scrap" for "Scrap and waste" in the first column of the Schedule at tariff heading number 73.03,
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(xix) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. 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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(xx) the substitution of "43.2%" and "28.8%" for "45.6%" and "30.4%" in the third and fourth columns respectively of the Schedule at tariff heading number 84.21 (C) (1),
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(xxi) the substitution of "Machines and mechanical appliances, having individual functions," for "Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 84.59,
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(xxii) the substitution of "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." 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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(xxiii) the substitution of "4s. 9.6d.", "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "5s. 7.2d.", "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." 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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(xxiv) the substitution of "Electrical appliances and apparatus, having individual functions," for "Electrical goods and apparatus (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 85.22,
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(xxv) the substitution of "Containers specially designed and equipped for carriage by one or more modes of transport" for the matter in the first column of the Schedule at tariff heading number 86.08, and
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(xxvi) the substitution of "heading No. 90.08 (A)" for "heading No. 90.08 (A) (1)" in the first column of the Schedule at tariff heading number 84.08 (B).
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FIRST SCHEDULE
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Tariff Heading No.
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United Kingdom rate
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Northern Ireland rate
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Tariff Heading No.
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United Kingdom rate
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Northern Ireland rate
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02.01 (A)
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2.4d.
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2.4d.
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07.01 (IJ) (1)
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2.4d
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2.4d
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per lb.
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per lb.
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per lb.
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per lb.
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02.04 (A)
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7.2d.
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7.2d.
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07.02 (A)
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2.4d.
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2.4d.
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per lb.
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per lb.
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per lb.
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per lb.
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02.05 (A)
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£1 13s. 7d.
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£1 13s. 7d.
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07.03 (A)
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2.4d.
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2.4d.
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per cwt.
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per cwt.
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per lb.
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per lb.
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02.06 (A)
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2.4d.
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2.4d.
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07.06
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4.8d.
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4.8d.
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per lb.
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per lb.
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per lb.
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per lb.
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02.06 (D)
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7.2d.
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7.2d.
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08.04 (A) (1)
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0.6d.
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0.6d.
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per lb.
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per lb.
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per lb.
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per lb.
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03.01 (A) (1)
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0.6d.
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0.6d.
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08.05 (A)
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20%
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20%
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per lb.
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per lb.
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plus 6.7%
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plus 6.7%
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03.02 (A) (2)
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0.6d.
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0.6d.
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08.07 (A)
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1.8d.
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1.8d.
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per lb.
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per lb.
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per lb.
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per lb.
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03.02 (B) (1)
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7.2d.
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7.2d.
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08.07 (B) (1)
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0.6d.
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0.6d.
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per stone
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per stone
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per lb.
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per lb.
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04.06
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7.2d.
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7.2d.
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08.08 (B) (2)
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1.8d.
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1.8d.
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per lb.
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per lb.
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per lb.
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per lb.
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05.04 (A)
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£3
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£3
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08.10 (A)
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2.4d.
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2.4d.
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per lb.
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per lb.
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per lb.
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per lb.
|
06.01 (A)
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3.6d.
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3.6d.
|
08.11 (A) (2)
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1.5d.
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1.5d.
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|
per lb.
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per lb.
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(a)
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per lb.
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per lb.
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06.01 (B) (1)
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3.6d.
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3.6d.
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08.12 (B) (3)
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4%
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4%
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per lb.
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per lb.
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(a)
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06.02 (A) (1)
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1.8d.
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1.8d.
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09.01 (B) (1)
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12%
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12%
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per lb.
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per lb.
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plus 1.2d.
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plus 1.2d.
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per lb.
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per lb.
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06.02 (A) (3)
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6s.
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6s.
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per cwt.
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per cwt.
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09.01 (B) (2)
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12%
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12%
|
06.02 (A) (4)
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1.8d.
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1.8d.
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09.04 (A)
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2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
|
06.02 (B) (1)
|
3.6d.
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3.6d.
|
09.06 (A)
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2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
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06.02 (B) (2)
|
1.8d.
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1.8d.
|
09.07 (A)
|
2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
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06.03
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3.6d.
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3.6d.
|
09.08 (A)
|
2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
|
06.04
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3.6d.
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3.6d.
|
09.09 (A)
|
2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
|
07.01 (B) (1)
|
4.8d.
|
4.8d.
|
09.10 (A)
|
2.9d.
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2.9d.
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|
per lb.
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per lb.
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|
per lb.
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per lb.
|
07.01 (E) (2)
|
1.2d.
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1.2d.
|
11.04 (A)
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20%
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20%
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per lb.
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per lb.
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plus 6.7%
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plus 6.7%
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|
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|
Tariff Heading No.
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United Kingdom rate
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Northern Ireland rate
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Tariff Heading No.
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United Kingdom rate
|
Northern Ireland rate
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|
16.05 (A)
|
18%
|
18%
|
11.06 (A)
|
1s. 9.6d.
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1s. 9.6d.
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per cwt.
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per cwt.
|
18.03
|
11.5d.
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11.5d.
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|
per lb.
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per lb.
|
11.06 (B)
|
4.8d.
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4.8d.
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|
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|
per lb.
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per lb.
|
18.05
|
11.5d.
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11.5d.
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|
per lb.
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per lb.
|
11.08 (A) (2)
|
1s. 9.6d.
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1s. 9.6d.
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|
per cwt.
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per cwt.
|
19.01
|
24%
|
24%
|
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|
or
|
or
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13.03 (A)
|
12%
|
12%
|
|
1s.5.3d.
|
1s.5.3d.
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|
per lb.*
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per lb.*
|
15.01
|
£1 6s. 11d.
|
£1 6s. 11d.
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|
per cwt.
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per cwt.
|
19.02 (A) (2)
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24%
|
24%
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|
or
|
or
|
15.02 (A)
|
£1 6s. 11d.
|
£1 6s. 11d.
|
|
1s 5.3d.
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1s 5.3d.
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|
per cwt.
|
per cwt.
|
|
per lb.*
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per lb.*
|
15.03 (B)
|
£1 6s. 11d.
|
£1 6s. 11d.
|
19.02 (B) (2)
|
2s. 1.9d.
|
2s. 1.9d.
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|
per cwt.
|
per cwt.
|
|
per lb.
|
per lb.
|
15.04 (A)
|
£1 6s. 11d.
|
£1 6s. 11d.
|
19.02 (C) (1)
|
1.4d.
|
1.4d.
|
|
per cwt.
|
per cwt.
|
(a) (i)
|
per lb.
|
per lb.
|
15.06 (A)
|
£1 6s. 11d.
|
£1 6s. 11d.
|
19.02 (C) (1)
|
1.2d.
|
1.2d.
|
|
per cwt.
|
per cwt.
|
(a) (ii)
|
per lb.
|
per lb.
|
15.07 (B) (2)
|
16%
|
16%
|
19.02 (C) (1)
|
2.9d.
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2.9d.
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|
(b) (ii)
|
per lb.
|
per lb.
|
15.08 (B)
|
16%
|
16%
|
|
|
|
|
|
|
19.02 (C) (2)
|
1.4d.
|
1.4d.
|
15.13 (A)
|
16%
|
16%
|
(a) (ii)
|
per lb.
|
per lb.
|
15.13 (B) (1)
|
£1 6s. 11d.
|
£1 6s. 11d.
|
19.02 (C) (2)
|
£1 1s. 7d.
|
£1 1s. 7d.
|
|
per cwt.
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per cwt.
|
(b)
|
per cwt.
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per cwt.
|
15.13 (B) (2)
|
16%
|
16%
|
19.02 (C) (2)
|
16%
|
16%
|
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|
|
(c) (ii)
|
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|
16.01 (A)
|
£6 14s. 5d.
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£6 14s. 5d.
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|
per cwt.
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per cwt.
|
19.03
|
24%
|
24%
|
16.01 (B) (2)
|
£1 13s. 7d.
|
£1 13s. 7d.
|
19.04
|
1s. 5.3d.
|
1s. 5.3d.
|
|
per cwt.
|
per cwt.
|
|
per cwt.
|
per cwt.
|
16.02 (A)
|
£6 14s. 5d.
|
£6 14s. 5d.
|
19.05 (A) (1)
|
1.2d.
|
1.2d.
|
|
per cwt.
|
per cwt.
|
(a)
|
per lb.
|
per lb.
|
16.02 (B) (1)
|
2.4d.
|
2.4d.
|
19.05 (A) (1)
|
24%
|
24%
|
|
per lb.
|
per lb.
|
(b)
|
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|
16.02 (B) (3)
|
7.2d.
|
7.2d.
|
19.05 (A) (2)
|
12%
|
12%
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
19.05 (B) (1)
|
1.2d.
|
1.2d.
|
16.02 (B) (4)
|
£2 16s.
|
£2 16s.
|
|
per lb.
|
per lb
|
(c)
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
19.06 (B)
|
1s. 5.3d.
|
1s. 5.3d.
|
16.03
|
3s.
|
3s.
|
|
per cwt.
|
per cwt.
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
19.06 (C) (1)
|
24%
|
24%
|
16.04 (A) (1)
|
12%
|
12%
|
|
|
|
|
|
|
20.01 (A) (1)
|
20%
|
20%
|
16.04 (A) (2)
|
18%
|
18%
|
(b) (i)
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
20.01 (A) (2)
|
2.4d.
|
2.4d.
|
21.05 (C)
|
£2 0s. 4d.
|
£2 0s. 4d.
|
(b) (i)
|
per lb.
|
per lb.
|
|
per cwt.
|
per cwt.
|
20.01 (C) (1)
|
1.5d.
|
1.5d.
|
21.06 (A)
|
17s. 3d.
|
17s. 3d.
|
(a) (ii)
|
per lb.
|
per lb.
|
|
per cwt.
|
per cwt.
|
20.01 (C) (1)
|
1s. 3d.
|
1s. 3d.
|
21.06 (B)
|
16%
|
16%
|
(b) (ii)
|
per gallon
|
per gallon
|
|
|
|
|
|
|
21.07 (A)
|
19.2%
|
19.2%
|
20.02 (A) (1)
|
20%
|
20%
|
|
|
|
|
|
|
21.07 (C)
|
£1 1s. 7d.
|
£1 1s. 7d.
|
20.02 (B) (1)
|
20%
|
20%
|
|
per cwt.
|
per cwt.
|
(a)
|
|
|
|
|
|
|
|
|
21.07 (D)
|
16%
|
16%
|
20.02 (B) (2)
|
2.4d.
|
2.4d.
|
|
|
|
(a)
|
per lb.
|
per lb.
|
21.07 (F)
|
16%
|
16%
|
20.05 (A) (2)
|
2.4d.
|
2.4d.
|
21.07 (G)
|
3s.
|
3s.
|
(b)
|
per lb.
|
per lb.
|
|
per lb.
|
per lb.
|
20.06 (A) (1)
|
4.5d.
|
4.5d.
|
21.07(H) (1)
|
1.2d.
|
1.2d.
|
(b) (ii)
|
per lb.
|
per lb.
|
(a)
|
per lb.
|
per lb.
|
20.06 (A) (1)
|
2.2d.
|
2.2d.
|
21.07 (H) (1)
|
1s.
|
1s.
|
(c) (ii)
|
per lb.
|
per lb.
|
(b)
|
per gallon
|
per gallon
|
20.06 (A) (2)
|
3.6d.
|
3.6d.
|
21.07 (H) (2)
|
24%
|
24%
|
(b) (ii)
|
per lb.
|
per lb.
|
(a)
|
|
|
20.06 (B) (1)
|
1.5d.
|
1.5d.
|
22.01 (A)
|
1s. 8.2d.
|
1s. 8.2d.
|
(a) (ii)
|
per lb.
|
per lb.
|
|
per gallon
|
per gallon
|
20.06 (B) (2)
|
20%
|
20%
|
22.01 (B)
|
7.2d.
|
7.2d.
|
(d)
|
|
|
|
per cwt.
|
per cwt.
|
20.07 (A)
|
1s. 8.2d.
|
1s. 8.2d.
|
22.02 (A)
|
24%
|
24%
|
|
per gallon
|
per gallon
|
|
plus
|
plus
|
|
|
|
|
1s. 8.2d.
|
1s. 8.2d.
|
21.01 (A) (1)
|
12%
|
12%
|
|
per gallon
|
per gallon
|
|
plus 1.2d.
|
plus 1.2d.
|
|
|
|
|
per lb.
|
per lb.
|
22.02 (B)
|
1s. 8.2d.
|
1s. 8.2d.
|
|
|
|
|
per gallon
|
per gallon
|
21.01 (A) (2)
|
12%
|
12%
|
|
|
|
|
|
|
22.04 (A)
|
1s. 3d.
|
1s. 3d.
|
21.02 (A) (1)
|
12%
|
12%
|
|
per gallon
|
per gallon
|
|
plus 1.2d.
|
plus 1.2d.
|
|
|
|
|
per lb.
|
per lb.
|
22.07 (C) (1)
|
2s. 2.4d.
|
2s. 2.4d.
|
|
|
|
(b)
|
per gallon
|
per gallon
|
21.02 (A) (2)
|
12%
|
12%
|
|
|
|
|
|
|
22.07 (D) (2)
|
1s. 8.2d.
|
1s. 8.2d.
|
21.03 (A)
|
8.6d.
|
8.6d.
|
|
per gallon
|
per gallon
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
22.10
|
10.8d.
|
10.8d.
|
21.04 (A)
|
8.6d.
|
8.6d.
|
|
per gallon
|
per gallon
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
25.06 (A)
|
32%
|
26.7%
|
21.04 (B) (1)
|
1.2d.
|
1.2d.
|
|
|
|
|
per lb.
|
per lb.
|
25.06 (B)
|
10.7%
|
8.9%
|
21.05 (B) (1)
|
£2 0s. 4d.
|
£2 0s. 4d.
|
25.07 (A)
|
10.7%
|
8.9%
|
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
25.08 (A)
|
5.8d.
|
4.8d.
|
21.05 (B) (2)
|
19.2%
|
19.2%
|
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
25.13 (A)
|
10.7%
|
8.9%
|
|
|
|
25.15 (A)
|
32%
|
26.7%
|
30.03 (G) (2)
|
1s.
|
10d.
|
|
|
|
(a) (ii)
|
per gallon
|
per gallon
|
25.15 (B) (1)
|
32%
|
26.7%
|
|
|
|
|
|
|
30.04 (A)
|
16%
|
13.3%
|
25.16 (A)
|
32%
|
26.7%
|
|
or
|
or
|
|
|
|
|
2.9d.
|
2.4d.
|
25.17 (A)
|
32%
|
26.7%
|
|
per lb.*
|
per lb.*
|
25.17 (B) (1)
|
10.7%
|
8.9%
|
30.05 (A) (1)
|
16%
|
13.3%
|
|
|
|
(b)
|
or
|
or
|
25.18 (A)
|
32%
|
26.7%
|
|
4s. 9.6d.
|
4s.
|
|
|
|
|
per 100
|
per 100
|
25.20 (A)
|
4.3d.
|
3.6d.
|
|
containers*
|
containers*
|
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
32.08 (A)
|
24%
|
20%
|
25.23
|
9.6%
|
8%
|
|
|
|
|
|
|
32.08 (B)
|
16%
|
13.3%
|
25.27 (A)
|
32%
|
26.7%
|
|
|
|
|
|
|
32.09 (A)
|
24%
|
20%
|
27.07 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
32.11
|
16%
|
13.3%
|
27.10 (C)
|
12%
|
10%
|
|
|
|
|
|
|
32.12 (A)
|
24%
|
20%
|
27.10 (D) (1)
|
5.8d.
|
4.8d.
|
|
|
|
|
per gallon
|
per gallon
|
32.13
|
16%
|
13.3%
|
28.13 (A)
|
10.7%
|
8.9%
|
33.04 (A) (1)
|
12%
|
10%
|
|
|
|
(a)
|
plus 1.2d.
|
plus 1d.
|
28.40 (A)
|
16%
|
13.3%
|
|
per lb.
|
per lb.
|
29.01 (B)
|
16%
|
13.3%
|
33.04 (A) (1)
|
12%
|
10%
|
|
|
|
(b)
|
plus 1s.
|
plus 10d.
|
29.02 (A)
|
4s. 9.6d.
|
4s.
|
|
per gallon
|
per gallon
|
|
per gallon
|
per gallon
|
|
|
|
|
|
|
33.04 (A) (2)
|
12%
|
10%
|
29.04 (A)
|
24%
|
20%
|
|
|
|
|
|
|
33.04 (B) (1)
|
1.2d.
|
1d.
|
29.05 (A)
|
24%
|
20%
|
(a)
|
per lb.
|
per lb.
|
30.03 (A)
|
16%
|
13.3%
|
33.04 (B) (1)
|
1s.
|
10d.
|
|
or
|
or
|
(b)
|
per gallon
|
per gallon
|
|
4s. 9.6d.
|
4s.
|
|
|
|
|
per 100
|
per 100
|
33.05 (A)
|
12%
|
10%
|
|
containers*
|
containers*
|
|
|
|
|
|
|
33.05 (B)
|
48%
|
40%
|
30.03 (C)
|
16%
|
13.3%
|
|
or £2 8s.
|
or £2
|
|
|
|
|
per gallon*
|
per gallon*
|
30.03 (D)
|
2.9d.
|
2.4d.
|
|
|
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
33.06 (A) (2)
|
48%
|
40%
|
30.03 (E)
|
16%
|
13.3%
|
(a)
|
or 4s. 9.6d.
|
or 4s.
|
|
|
|
|
per lb.*
|
per lb.*
|
30.03 (F)
|
24%
|
20%
|
|
|
|
|
or
|
or
|
|
|
|
|
1s. 5.3d.
|
1s. 2.4d.
|
33.06 (A) (2)
|
48%
|
40%
|
|
per lb.*
|
per lb.*
|
(b)
|
or £2 8s.
|
or £2
|
|
|
|
|
per gallon*
|
per gallon*
|
30.03 (G) (1)
|
24%
|
20%
|
|
|
|
30.03 (G) (2)
|
1.2d.
|
1d.
|
33.06 (B)
|
24%
|
20%
|
(a) (i)
|
per lb.
|
per lb.
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
33.06 (D) (1)
|
48%
|
40%
|
|
|
|
(a)
|
or
|
or
|
38.11 (A)
|
12%
|
10%
|
|
4s. 9.6d.
|
4s.
|
|
or
|
or
|
|
per lb.*
|
per lb.*
|
|
0.2d. each*
|
0.2d. each*
|
33.06 (D) (1)
|
48%
|
40%
|
38.11 (B)
|
16%
|
13.3%
|
(b)
|
or
|
or
|
|
|
|
|
£2 8s.
|
£2
|
38.17 (A)
|
19.2%
|
16%
|
|
per gallon*
|
per gallon*
|
|
|
|
|
|
|
38.19 (C)
|
16%
|
13.3%
|
34.01
|
24%
|
20%
|
|
|
|
|
|
|
38.19 (D)
|
12%
|
10%
|
34.02
|
24%
|
20%
|
|
or
|
or
|
|
|
|
|
1d.
|
0.8d.
|
34.03 (A)
|
12%
|
10%
|
|
per lb.*
|
per lb.*
|
34.03 (B)
|
5.8d.
|
4.8d.
|
38.19 (E)
|
16%
|
13.3%
|
|
per gallon
|
per gallon
|
|
|
|
|
|
|
39.01 (A)
|
16%
|
13.3%
|
34.05 (A) (2)
|
16%
|
13.3%
|
|
|
|
|
|
|
39.01 (B)
|
£2 8s.
|
£2
|
34.05 (B) (1)
|
24%
|
20%
|
|
per lb.
|
per lb.
|
34.06
|
12%
|
10%
|
39.01 (C)
|
19.2%
|
16%
|
35.01 (A)
|
24%
|
20%
|
39.01 (D)
|
19.2%
|
16%
|
35.03 (A)
|
24%
|
20%
|
39.01 (E) (1)
|
16%
|
13.3%
|
35.05 (A)
|
12%
|
10%
|
39.01 (E) (2)
|
12%
|
10%
|
|
or
|
or
|
(a)
|
|
|
|
1d.
|
0.8d.
|
|
|
|
|
per lb.†
|
per lb.†
|
39.02 (A)
|
16%
|
13.3%
|
35.05 (B)
|
1s. 5.3d.
|
1s. 2.4d.
|
39.02 (B)
|
£2 8s.
|
£2
|
|
per cwt.
|
per cwt.
|
|
per lb.
|
per lb.
|
35.06 (A) (1)
|
12%
|
10%
|
39.02 (C)
|
12%
|
10%
|
35.06 (B) (1)
|
24%
|
20%
|
39.02 (D)
|
7.7d.
|
6.4d.
|
|
|
|
|
per sq. yd.
|
per sq. yd.
|
35.06 (B) (2)
|
12%
|
10%
|
|
|
|
|
|
|
39.02 (E)
|
19.2%
|
16%
|
35.06 (B) (3)
|
12%
|
10%
|
|
|
|
|
or
|
or
|
39.02 (F)
|
19.2%
|
16%
|
|
1d.
|
0.8d.
|
|
|
|
|
per lb.*
|
per lb.*
|
39.02 (G) (1)
|
16%
|
13.3%
|
35.06 (B) (4)
|
1s. 5.3d.
|
1s. 2.4d.
|
39.02 (G) (2)
|
12%
|
10%
|
|
per cwt.
|
per cwt.
|
|
|
|
|
|
|
39.02 (G) (3)
|
12%
|
10%
|
35.06 (B) (5)
|
16%
|
13.3%
|
(a)
|
|
|
36.06
|
12s. 3.4d.
|
12s. 3.4d.
|
39.03 (A) (1)
|
16%
|
13.3%
|
|
per 7,200 matches and so in proportion for any less number of matches.
|
39.03 (B) (1)
|
24%
|
20%
|
|
39.03 (B) (2)
|
£2 8s.
|
£2
|
36.08 (B)
|
16%
|
13.3%
|
|
per lb.
|
per lb.
|
37.03 (A) (1)
|
2.4%
|
2%
|
39.03 (B) (3)
|
19.2%
|
12.8%
|
37.05 (B)
|
16%
|
13.3%
|
39.03 (B) (4)
|
19.2%
|
16%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
39.03 (B) (5)
|
16%
|
13.3%
|
39.07 (IJ)
|
19.2%
|
16%
|
(a)
|
|
|
|
|
|
39.03 (B) (5)
|
12%
|
10%
|
39.07 (K)
|
24%
|
20%
|
(b) (i)
|
|
|
39.07 (L)
|
12%
|
10%
|
39.04 (A)
|
£2 8s.
|
£2
|
39.07 (M)
|
19.2%
|
16%
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
39.07 (N)
|
24%
|
20%
|
39.04 (B)
|
16%
|
13.3%
|
|
or
|
or
|
39.04 (C) (1)
|
12%
|
10%
|
|
0.5d. the length of ten beads
|
0.4d. the length of ten beads
|
39.05 (A)
|
£2 8s.
|
£2
|
|
or fraction
|
or fraction
|
|
per lb.
|
per lb.
|
|
of ten beads*
|
of ten beads*
|
39.05 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
39.07 (O)
|
24%
|
20%
|
39.05 (C) (1)
|
12%
|
10%
|
|
|
|
|
|
|
39.07 (P)
|
7.7d.
|
6.4d.
|
39.06 (A)
|
£2 8s.
|
£2
|
|
per sq. yd.
|
per sq. yd.
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
39.07 (Q)
|
16%
|
13.3%
|
39.06 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
39.07 (R)
|
16%
|
13.3%
|
39.06 (C) (1)
|
12%
|
10%
|
|
|
|
|
|
|
39.07 (S)
|
£2 8s.
|
£2
|
39.07 (A) (1)
|
19.2%
|
16%
|
|
per lb.
|
per lb.
|
39.07 (A) (2)
|
16%
|
13.3%
|
39.07 (T)
|
12%
|
10%
|
39.07 (A) (4)
|
12%
|
10%
|
39.07 (U)
|
16%
|
13.3%
|
(a)
|
|
|
|
|
|
|
|
|
39.07 (V)
|
16%
|
13.3%
|
39.07 (B) (1)
|
16%
|
13.3%
|
|
|
|
|
|
|
39.07 (W) (1)
|
12%
|
10%
|
39.07 (B) (2)
|
12%
|
10%
|
|
|
|
|
|
|
40.06 (A)
|
16%
|
13.3%
|
39.07 (C)
|
16%
|
13.3%
|
|
|
|
|
|
|
40.07 (A)
|
38.4%
|
32%
|
39.07 (D) (1)
|
16%
|
13.3%
|
|
|
|
|
|
|
40.08 (A)
|
16%
|
13.3%
|
39.07 (D) (2)
|
16%
|
13.3%
|
|
|
|
|
|
|
40.11 (A) (1)
|
36%
|
36%
|
39.07 (D) (3)
|
16%
|
13.3%
|
|
or
|
or
|
|
|
|
|
7s. 6d.
|
7s. 6d.
|
39.07 (D) (4)
|
19.2%
|
16%
|
|
each*
|
each*
|
39.07 (D) (5)
|
19.2%
|
16%
|
40.11 (A) (2)
|
36%
|
36%
|
39.07 (D) (6)
|
12%
|
10%
|
40.11 (A) (3)
|
27%
|
27%
|
39.07 (E) (2)
|
16%
|
13.3%
|
40.11 (A) (4)
|
33%
|
33%
|
39.07 (E) (3)
|
12%
|
10%
|
40.11 (B)
|
24%
|
20%
|
39.07 (F) (1)
|
14.4%
|
12%
|
40.12 (A)
|
2.9d.
|
2.4d.
|
|
|
|
|
each
|
each
|
39.07 (F) (3)
|
24%
|
20%
|
|
|
|
|
|
|
40.13 (B)
|
4.8%
|
4%
|
39.07 (G)
|
24%
|
20%
|
|
|
|
|
|
|
40.13 (C)
|
24%
|
20%
|
39.07 (H)
|
12%
|
10%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
40.14 (A)
|
4.8%
|
4%
|
44.14 (A)
|
24%
|
20%
|
40.14 (B)
|
0.5d.
|
0.4d.
|
44.15 (A)
|
24%
|
20%
|
|
each
|
each
|
|
|
|
|
|
|
44.15 (B) (1)
|
12%
|
10%
|
41.02 (A)
|
7.2%
|
7.2%
|
|
|
|
|
|
|
44.16 (A)
|
12%
|
10%
|
41.02 (B)
|
24%
|
24%
|
|
|
|
|
or 2.9d.
|
or 2.9d.
|
44.18
|
12%
|
10%
|
|
per lb.*
|
per lb.*
|
|
|
|
|
|
|
44.19 (A)
|
16%
|
13.3%
|
41.03 (A)
|
7.2%
|
7.2%
|
|
|
|
|
|
|
44.20 (A)
|
24%
|
20%
|
41.03 (B)
|
24%
|
24%
|
|
|
|
|
or 2.9d.
|
or 2.9d.
|
44.20 (B)
|
20%
|
16.7%
|
|
per lb.*
|
per lb.*
|
|
|
|
|
|
|
44.21 (B)
|
12%
|
10%
|
41.10
|
16%
|
16%
|
|
|
|
|
|
|
44.21 (C)
|
16%
|
13.3%
|
42.01 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
44.22 (A)
|
16%
|
13.3%
|
42.02 (B)
|
10.7%
|
8.9%
|
|
|
|
|
|
|
44.23
|
16%
|
13.3%
|
42.02 (C)
|
24%
|
20%
|
|
|
|
|
|
|
44.24 (A)
|
16%
|
13.3%
|
42.02 (D)
|
19.2%
|
16%
|
|
|
|
|
|
|
44.24 (B)
|
16%
|
13.3%
|
42.03 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
44.25 (A)
|
16%
|
13.3%
|
42.03 (C)
|
4.8%
|
4%
|
|
|
|
|
|
|
44.25 (B)
|
19.2%
|
16%
|
42.03 (D)
|
24%
|
20%
|
|
|
|
|
|
|
44.27 (A) (2)
|
20%
|
16.7%
|
42.04 (A)
|
9.6%
|
8%
|
|
|
|
|
|
|
44.27 (B) (1)
|
10.7%
|
8.9%
|
42.05 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
44.27 (B) (2)
|
16%
|
13.3%
|
42.05 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
44.27 (C)
|
24%
|
20%
|
42.05 (C)
|
24%
|
20%
|
|
or 0.5d. per length
|
or 0.4d. per length
|
42.05 (D)
|
24%
|
20%
|
|
of 10 beads or fraction
|
of 10 beads or fraction
|
42.05 (E)
|
19.2%
|
16%
|
|
of 10 beads*
|
of 10 beads*
|
42.05 (F)
|
19.2%
|
16%
|
44.27 (D)
|
20%
|
16.7%
|
42.05 (G)
|
48%
|
40%
|
44.28 (A)
|
24%
|
20%
|
|
or 11.5d.
|
or 9.6d.
|
|
|
|
|
per gross*
|
per gross*
|
44.28 (B) (1)
|
24%
|
20%
|
|
|
|
|
or 1s. 5.3d.
|
or 1s. 2.4d.
|
43.02 (A)
|
12%
|
10%
|
|
per rung, round,
|
per rung, round,
|
43.02 (B)
|
24%
|
20%
|
|
step or tread*
|
step or tread*
|
43.03 (A)
|
24%
|
20%
|
|
|
|
|
|
|
44.28 (B) (2)
|
24%
|
20%
|
43.03 (B)
|
12%
|
10%
|
|
or 8.6d. per rung,
|
or 7.2d. per rung,
|
43.04 (B)
|
24%
|
20%
|
|
round, step or
|
round, step or
|
44.13 (B)
|
16%
|
13.3%
|
|
tread*
|
tread*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
44.28 (B) (3)
|
24%
|
20%
|
|
|
|
|
|
|
48.04 (A) (1)
|
2.4%
|
2%
|
44.28 (C)
|
16%
|
13.3%
|
|
|
|
|
|
|
48.04 (A) (2)
|
16%
|
13.3%
|
44.28 (D)
|
16%
|
13.3%
|
(a)
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
44.28 (E)
|
19.2%
|
16%
|
|
|
|
|
|
|
48.04 (A) (2)
|
13.6%
|
11.3%
|
44.28 (F) (1)
|
16%
|
13.3%
|
(b)
|
plus
|
plus
|
|
or 3s. 10.1d.
|
or 3s. 2.4d.
|
|
2.4%
|
2%
|
|
per gross*
|
per gross*
|
|
|
|
|
|
|
48.04 (B) (1)
|
16%
|
13.3%
|
44.28 (F) (2)
|
16%
|
13.3%
|
|
|
|
|
or 7s. 8.2d.
|
or 6s. 4.8d.
|
48.04 (B) (2)
|
12%
|
10%
|
|
per gross*
|
per gross*
|
|
|
|
|
|
|
48.05 (A)
|
16%
|
13.3%
|
44.28 (G)
|
12%
|
10%
|
|
|
|
|
|
|
48.05 (B) (1)
|
2.4%
|
2%
|
46.01 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
48.05 (B) (2)
|
16%
|
13.3%
|
46.02 (A)
|
12%
|
10%
|
(a)
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
46.03 (A)
|
12%
|
10%
|
|
|
|
|
|
|
48.05 (B) (2)
|
16%
|
13.3%
|
46.03 (B)
|
14.4%
|
12%
|
(b) (1)
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.01 (A) (1)
|
2.9d.
|
2.4d.
|
|
|
|
|
per sq. yd.
|
per sq. yd.
|
48.05 (B) (2)
|
13.6%
|
11.3%
|
|
|
|
(b) (ii)
|
plus
|
plus
|
48.01 (A) (2)
|
16%
|
13.3%
|
|
2.4%
|
2%
|
(a) (i)
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.05 (C)
|
12%
|
10%
|
48.01 (A) (2)
|
2.4%
|
2%
|
48.06 (B)
|
4.8%
|
4%
|
(a) (ii)
|
|
|
|
|
|
|
|
|
48.06 (C)
|
12%
|
10%
|
48.01 (A) (2)
|
13.6%
|
11.3%
|
|
|
|
(a) (iii)
|
plus
|
plus
|
48.07 (A)
|
16%
|
13.3%
|
|
2.4%
|
2%
|
|
|
|
|
|
|
48.07 (B)
|
9.6%
|
8%
|
48.01 (A) (2)
|
2.4%
|
2%
|
|
|
|
(b)
|
|
|
48.07 (C)
|
13.6%
|
11.3%
|
|
|
|
|
plus
|
plus
|
48.01 (B) (1)
|
2.9d.
|
2.4d.
|
|
2.4%
|
2%
|
|
per sq. yd.
|
per sq. yd.
|
|
|
|
|
|
|
48.07 (D)
|
24%
|
20%
|
48.01 (B) (2)
|
12%
|
10%
|
|
or
|
or
|
|
|
|
|
£1 4s.
|
£1
|
48.02 (A)
|
12%
|
10%
|
|
per lb.†
|
per lb.†
|
48.02 (B)
|
2.4%
|
2%
|
48.07 (E)
|
2.9d.
|
2.4d.
|
|
|
|
|
per sq. yd.
|
per sq. yd.
|
48.02 (C)
|
12%
|
10%
|
|
|
|
|
|
|
48.07 (F)
|
9.6%
|
8%
|
48.03 (A)
|
2.4%
|
2%
|
|
|
|
|
|
|
48.07 (G)
|
16%
|
13.3%
|
48.03 (B) (1)
|
16%
|
13.3%
|
|
|
|
|
plus
|
plus
|
48.07 (H) (1)
|
19.2%
|
16%
|
|
2.4%
|
2%
|
(a)
|
|
|
48.03 (B) (2)
|
2.4%
|
2%
|
48.07 (H) (1)
|
4.8%
|
4%
|
|
|
|
(b) (ii)
|
|
|
48.03 (C)
|
12%
|
10%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
48.07 (H) (2)
|
16%
|
13.3%
|
48.15 (G)
|
16%
|
13.3%
|
(a)
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.15 (H)
|
16%
|
13.3%
|
48.07 (H) (2)
|
2.4%
|
2%
|
48.15 (IJ)
|
19.2%
|
16%
|
(b)
|
|
|
|
|
|
|
|
|
48.16 (K)
|
9.6%
|
8%
|
48.07 (H) (2)
|
16%
|
13.3%
|
|
|
|
(c) (i)
|
plus
|
plus
|
48.15 (L)
|
9.6%
|
8%
|
|
2.4%
|
2%
|
|
|
|
|
|
|
48.15 (M)
|
13.6%
|
11.3%
|
48.07 (H) (2)
|
13.6%
|
11.3%
|
|
plus
|
plus
|
(c) (ii)
|
plus
|
plus
|
|
2.4%
|
2%
|
|
2.4%
|
2%
|
|
|
|
|
|
|
48.15 (N)
|
16%
|
13.3%
|
48.07 (IJ) (1)
|
4.8%
|
4%
|
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.07 (IJ) (2)
|
12%
|
10%
|
|
|
|
|
|
|
48.15 (O)
|
9.6%
|
8%
|
48.09 (A)
|
3.8d.
|
3.2d.
|
|
|
|
|
per sq. yd.
|
per sq. yd.
|
48.15 (Q) (1)
|
2.4%
|
2%
|
48.09 (B) (1)
|
2.9d.
|
2.4d.
|
48.15 (Q) (2)
|
16%
|
13.3%
|
|
per sq. yd.
|
per sq. yd.
|
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.10
|
2.4%
|
2%
|
|
|
|
|
|
|
48.15 (Q) (3)
|
13.6%
|
11.3%
|
48.11 (A)
|
4.8%
|
4%
|
|
plus
|
plus
|
|
or 1.2d.
|
or 1d.
|
|
2.4%
|
2%
|
|
per linear
|
per linear
|
|
|
|
|
yard†
|
yard†
|
48.15 (R)
|
12%
|
10%
|
|
plus
|
plus
|
|
|
|
|
2.4%
|
2%
|
48.16 (A)
|
16%
|
16%
|
48.11 (B)
|
19.2%
|
16%
|
48.16 (B)
|
12%
|
12%
|
48.12
|
11.5d.
|
9.6d.
|
48.17 (A)
|
12%
|
10%
|
|
per sq. yd.
|
per sq. yd.
|
|
|
|
|
|
|
48.18 (A) (1)
|
12%
|
10%
|
48.13 (A)
|
24%
|
20%
|
|
or 3.8d.
|
or 3.2d.
|
|
or 2.9d.
|
or 2.4d.
|
|
each*
|
each*
|
|
each†
|
each†
|
|
|
|
|
|
|
48.18 (A) (2)
|
12%
|
10%
|
48.13 (B) (1)
|
24%
|
20%
|
|
or 1.9d.
|
or 1.6d.
|
|
or
|
or
|
|
each*
|
each*
|
|
£1 4s.
|
£1
|
|
|
|
|
per lb.†
|
per lb.†
|
48.18 (A) (3)
|
12%
|
10%
|
48.13 (B) (2)
|
12%
|
10%
|
48.18 (B) (1)
|
12%
|
10%
|
48.14
|
12%
|
10%
|
48.18 (B) (2)
|
18%
|
15%
|
48.15 (A)
|
12%
|
12%
|
48.18 (B) (3)
|
24%
|
20%
|
48.15 (B)
|
16%
|
13.3%
|
48.19
|
12%
|
10%
|
48.15 (C)
|
16%
|
13.3%
|
48.20 (B)
|
16%
|
13.3%
|
48.15 (D)
|
48%
|
40%
|
48.21 (A)
|
19.2%
|
16%
|
48.15 (E)
|
12%
|
10%
|
48.21 (A1)
|
24%
|
20%
|
48.15 (F)
|
16%
|
13.3%
|
48.21 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
48.21 (C)
|
16%
|
13.3%
|
|
|
|
48.21 (D)
|
16%
|
13.3%
|
50.04 (A) (2)
|
19.2%
|
16%
|
48.21 (E)
|
£2 8s.
|
£2 per lb.
|
50.04 (B) (1)
|
16%
|
13.3%
|
|
per lb.
|
per lb.
|
|
|
|
|
|
|
50.04 (B) (2)
|
16%
|
13.3%
|
48.21 (F)
|
24%
|
20%
|
(a)
|
|
|
48.21 (G)
|
19.2%
|
16%
|
50.05 (A) (1)
|
18%
|
15%
|
48.21 (H)
|
19.2%
|
16%
|
50.05 (A) (2)
|
19.2%
|
16
|
48.21 (IJ)
|
14.4%
|
12%
|
50.05 (B) (1)
|
16%
|
13.3%
|
48.21 (K)
|
22.5%
|
22.5%
|
50.05 (B) (2)
|
16%
|
13.3%
|
|
|
|
(a)
|
|
|
48.21 (L)
|
12%
|
12%
|
|
|
|
|
|
|
50.06 (A) (1)
|
18%
|
15%
|
48.21 (M)
|
16%
|
13.3%
|
|
|
|
|
|
|
50.06 (A) (2)
|
19.2%
|
16%
|
48.21 (N)
|
12%
|
10%
|
|
|
|
|
|
|
50.06 (B) (1)
|
16%
|
13.3%
|
48.21 (O) (1)
|
19.2%
|
16%
|
|
|
|
|
|
|
50.06 (B) (2)
|
16%
|
13.3%
|
49.01 (A)
|
14.4%
|
12%
|
(a)
|
|
|
49.01 (D) (1)
|
24%
|
20%
|
50.07 (A) (1)
|
18%
|
15%
|
49.01 (D) (2)
|
4.8%
|
4%
|
50.07 (A) (2)
|
19.2%
|
16%
|
49.04 (A)
|
14.4%
|
12%
|
50.07 (B) (1)
|
16%
|
13.3%
|
49.07 (B)
|
12%
|
10%
|
50.09 (A)
|
16%
|
13.3%
|
|
|
|
|
or 9.6d.
|
or 8d.
|
49.07 (C) (1)
|
24%
|
20%
|
|
per sq. yd.*
|
per sq. yd.*
|
49.07 (C) (2)
|
4.8%
|
4%
|
50.09 (B)
|
16%
|
13.3%
|
|
|
|
|
or 9.6d.
|
or 8d.
|
49.09
|
12%
|
10%
|
|
per sq. yd.*
|
per sq. yd.*
|
49.10
|
24%
|
20%
|
50.09 (C) (1)
|
9.6%
|
9.6%
|
49.11 (A)
|
24%
|
20%
|
50.09 (C) (2)
|
30%
|
30%
|
|
|
|
(a) (i)
|
or
|
or
|
49.11 (B) (1)
|
24%
|
20%
|
|
7s.2.4d.
|
7s.2.4d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
49.11 (B) (2)
|
12%
|
10%
|
|
|
|
|
|
|
50.09 (C) (2)
|
30%
|
30%
|
49.11 (B) (3)
|
16%
|
13.3%
|
(a) (ii)
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s. 7.2d.
|
49.11 (B) (5)
|
24%
|
20%
|
|
per sq. yd.*
|
per sq. yd.*
|
(b) (i)
|
|
|
|
|
|
|
|
|
50.09 (C) (2)
|
30%
|
30%
|
49.11 (B) (5)
|
4.8%
|
4%
|
(b) (i)
|
or
|
or
|
(b) (ii)
|
|
|
|
1s 7.2d.
|
1s 7.2d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
50.03 (A)
|
36%
|
30%
|
|
|
|
|
|
|
50.09 (C) (2)
|
16%
|
13.3%
|
50.03 (B)
|
16%
|
13.3%
|
(b) (iii)
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
50.04 (A) (1)
|
18%
|
15%
|
|
per sq yd.*
|
per sq yd.*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
|
|
|
52.01 (A) (2)
|
16%
|
13.3%
|
50.10 (A)
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
52.01 (B) (1)
|
16%
|
13.3%
|
|
9.6d.
|
8d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
53.03 (A)
|
36%
|
30%
|
50.10 (B)
|
16%
|
13.3%
|
53.03 (B)
|
16%
|
13.3%
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
53.04 (A)
|
36%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
|
|
|
|
|
53.04 (B)
|
16%
|
13.3%
|
50.10 (C) (1)
|
9.6%
|
9.6%
|
|
|
|
|
|
|
53.05 (A)
|
16%
|
13.3%
|
50.10 (C) (2)
|
30%
|
30%
|
|
|
|
(a) (i)
|
or
|
or
|
53.06
|
16%
|
13.3%
|
|
7s. 2.4d.
|
7s. 2.4d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
53.07
|
16%
|
13.3%
|
50.10 (C) (2)
|
30%
|
30%
|
53.08
|
16%
|
13.3%
|
(a) (ii)
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s. 7.2d.
|
53.09
|
16%
|
13.3%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
|
|
|
|
|
53.10
|
16%
|
13.3%
|
50.10 (C) (2)
|
30%
|
30%
|
|
|
|
(b) (i)
|
or
|
or
|
53.11 (A)
|
16%
|
16%
|
|
1s. 7.2d.
|
1s. 7.2d.
|
|
or
|
or
|
|
per sq. yd.*
|
per sq. yd.*
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
50.10 (C) (2)
|
16%
|
13.3%
|
|
|
|
(b) (iii)
|
or
|
or
|
53.11 (B)
|
16%
|
16%
|
|
9.6d.
|
8d.
|
|
or
|
or
|
|
per sq. yd.*
|
per sq. yd.*
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
51.01 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
53.11 (C) (1)
|
30%
|
30%
|
51.02 (A)
|
19.2%
|
16%
|
|
or
|
or
|
|
|
|
|
7s. 2.4d.
|
7s. 2.4d.
|
51.04 (A)
|
16%
|
16%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
53.11 (C) (2) (b)
|
16%
|
16%
|
|
per sq. yd.*
|
per sq. yd.*
|
(b)
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
51.04 (B)
|
16%
|
16%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
53.12 (A)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
51.04 (C) (1)
|
30%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
(a)
|
or
|
or
|
|
|
|
|
7s. 2.4d.
|
7s. 2.4d.
|
53.12 (B) (1)
|
30%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
(a)
|
or
|
or
|
|
|
|
|
7s. 2.4d.
|
7s. 2.4d.
|
51.04 (C) (1)
|
30%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
(b)
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s. 7.2d.
|
53.12 (B) (1)
|
30%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
(b)
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s. 7.2d.
|
51.04 (C) (2)
|
16%
|
16%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
53.12 (B) (2)
|
16%
|
13.3%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
52.01(A) (1)
|
16%
|
16%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
53.13 (A)
|
16%
|
13.3%
|
55.03 (A)
|
36%
|
36%
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
55.03 (B)
|
16%
|
16%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
|
|
|
|
|
55.04 (A)
|
16%
|
16%
|
53.13 (B) (1)
|
30%
|
30%
|
|
|
|
(a)
|
or
|
or
|
55.04 (B)
|
16%
|
16%
|
|
7s.2.4d.
|
7s.2.4d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
55.05
|
19.2%
|
19.2%
|
53.13 (B) (1)
|
30%
|
30%
|
55.06
|
19.2%
|
19.2%
|
(b)
|
or
|
or
|
|
|
|
|
3s.7.2d.
|
3s.7.2d.
|
55.07 (A)
|
16%
|
16%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
53.13(B) (2)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
55.07 (B)
|
16%
|
16%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
54.01 (A)
|
36%
|
30%
|
|
per sq. yd.*
|
per sq. yd.*
|
54.01 (B)
|
16%
|
13.3%
|
55.07(C) (1)
|
30%
|
30%
|
|
|
|
|
or
|
or
|
54.01 (C)
|
16%
|
13.3%
|
|
1s. 7.2d.
|
1s. 7.2d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
54.02 (A)
|
36%
|
30%
|
|
|
|
|
|
|
55.07 (C) (2)
|
16%
|
16%
|
54.02 (B)
|
16%
|
13.3%
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
54.02 (C)
|
16%
|
13.3%
|
|
per sq. yd.*
|
per sq. yd.*
|
54.03 (A)
|
18%
|
15%
|
55.08 (A)
|
16%
|
16%
|
|
|
|
|
or
|
or
|
54.04 (A)
|
18%
|
15%
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
54.05 (A)
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
55.08(B) (1)
|
30%
|
30%
|
|
9.6d.
|
8d.
|
|
or
|
or
|
|
per sq.yd.*
|
per sq.yd.*
|
|
1s.7.2d.
|
1s.7.2d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
54.05 (B)
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
55.08(B) (2)
|
16%
|
16%
|
|
9.6d.
|
8d.
|
|
or
|
or
|
|
per sq.yd.*
|
per sq.yd.*
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
54.05 (C) (1)
|
9.6%
|
9.6%
|
|
|
|
|
|
|
55.09 (A)
|
16%
|
16%
|
54.05 (C) (2)
|
30%
|
30%
|
|
or
|
or
|
(a)
|
or
|
or
|
|
9.6d.
|
9.6d.
|
|
7s.2.4d.
|
7s.2.4d.
|
|
per sq.yd.*
|
per sq.yd.*
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
55.09 (B)
|
16%
|
16%
|
54.05 (C) (2)
|
30%
|
30%
|
|
or
|
or
|
(b)
|
or
|
or
|
|
9.6d.
|
9.6d.
|
|
3s.7.2d.
|
3s.7.2d.
|
|
per sq. yd.*
|
per sq. yd.*
|
|
per sq.
|
per sq.
|
|
|
|
|
yard*
|
yard*
|
55.09 (C)
|
16%
|
16%
|
54.05 (C) (3)
|
16%
|
13.3%
|
55.09 (D) (1)
|
30%
|
30%
|
|
or
|
or
|
(a)
|
or
|
or
|
|
9.6d.
|
8d.
|
|
7s.2.4d.
|
7s.2.4d.
|
|
per sq.yd.*
|
per sq.yd.*
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
55.09 (D) (1)
|
30%
|
30%
|
|
|
|
(b)
|
or
|
or
|
|
|
|
|
3s.7.2d.
|
3s.7.2d.
|
57.02 (B)
|
16%
|
13.3%
|
|
per sq.
|
per sq.
|
|
|
|
|
yard*
|
yard*
|
57.04 (A)
|
36%
|
30%
|
55.09 (D) (2)
|
30%
|
30%
|
57.04 (C)
|
16%
|
13.3%
|
(a)
|
or
|
or
|
|
|
|
|
1s.7.2d.
|
1s.7.2d.
|
57.04 (C)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
57.05 (B)
|
19.2%
|
16%
|
55.09 (D) (2)
|
16%
|
16%
|
|
|
|
(b)
|
or
|
or
|
57.07 (A)
|
16%
|
13.3%
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
57.07 (B) (1)
|
16%
|
13.3%
|
|
|
|
(b)
|
|
|
56.03 (A)
|
36%
|
30%
|
|
|
|
|
|
|
57.09
|
16%
|
13.3%
|
56.03 (B)
|
16%
|
13.3%
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
56.04 (A)
|
16%
|
13.3%
|
|
per sq. yd.*
|
per sq. yd.*
|
56.04 (B)
|
16%
|
13.3%
|
57.11
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
56.05
|
16%
|
13.3%
|
|
9.6d.
|
8d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
56.06 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
58.01
|
19.2%
|
19.2%
|
56.07 (A)
|
16%
|
16%
|
|
|
|
|
or
|
or
|
58.02 (A)
|
4.8%
|
4.8%
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
58.02 (B) (1)
|
19.2%
|
19.2%
|
|
|
|
(b)
|
|
|
56.07 (B)
|
16%
|
16%
|
|
|
|
|
or
|
or
|
58.02 (B) (2)
|
20%
|
20%
|
|
9.6d
|
9.6d
|
(b)
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
58.04 (A) (1)
|
16%
|
16%
|
56.07 (C)
|
16%
|
16%
|
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
56.07 (D) (1)
|
30%
|
30%
|
|
per sq.yd.*
|
per sq.yd.*
|
(a)
|
or
|
or
|
|
|
|
|
7s.2.4d.
|
7s.2.4d.
|
58.04 (A) (2)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
56.07 (D) (1)
|
30%
|
30%
|
|
per sq.yd.*
|
per sq.yd.*
|
(b)
|
or
|
or
|
|
|
|
|
3s.7.2d.
|
3s.7.2d.
|
58.04 (B) (1)
|
30%
|
30%
|
|
per sq.
|
per sq.
|
(a) (i) (I)
|
or
|
or
|
|
yard*
|
yard*
|
|
7s.2.4d.
|
7s.2.4d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
56.07 (D) (2)
|
16%
|
16%
|
|
|
|
|
or
|
or
|
58.04(B)(1)
|
30%
|
30%
|
|
9.6d.
|
9.6d.
|
(a) (i) (II)
|
or
|
or
|
|
per sq.yd.*
|
per sq.yd.*
|
|
3s.7.2d.
|
3s.7.2d.
|
|
|
|
|
per sq.
|
per sq.
|
57.01 (A)
|
36%
|
30%
|
|
yard*
|
yard*
|
57.01 (B)
|
16%
|
13.3%
|
58.04 (B) (1)
|
30%
|
30%
|
|
|
|
(a) (ii)
|
or
|
or
|
57.01 (C)
|
16%
|
13.3%
|
|
1s. 7.2d.
|
1s. 7.2d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
57.02 (A)
|
36%
|
30%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
|
|
|
58.05 (F) (3)
|
16%
|
16%
|
58.04 (B) (1)
|
16%
|
16%
|
(b) (i)
|
|
|
(a) (iii) (I)
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
58.05 (F) (3)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
(b) (i)
|
|
|
58.04 (B) (1)
|
16%
|
13.3%
|
58.06 (A) (1)
|
19.2%
|
16%
|
(a) (iii) (II)
|
or
|
or
|
|
|
|
|
9.6d.
|
8d.
|
58.06(A) (2)
|
16%
|
13.3%
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
58.07 (A) (1)
|
18%
|
15%
|
58.04 (B) (2)
|
16%
|
16%
|
(a)
|
|
|
(a)
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
58.07 (A) (1)
|
19.2%
|
16%
|
|
per sq.yd.*
|
per sq.yd.*
|
(b)
|
|
|
58.04 (B) (2)
|
16%
|
13.3%
|
58.07 (A) (2)
|
16%
|
13.3%
|
(b)
|
or
|
or
|
(a) (ii)
|
|
|
|
9.6d.
|
8d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
58.07 (A) (2)
|
16%
|
13.3%
|
|
|
|
(b) (i)
|
|
|
58.04 (B)
|
16%
|
16%
|
|
|
|
(2A)
|
or
|
or
|
58.07 (B) (1)
|
16%
|
13.3%
|
|
9.6d.
|
9.6d.
|
|
|
|
|
per sq.yd.*
|
per sq.yd.*
|
58.07 (B) (2)
|
48%
|
483%
|
|
|
|
(a) (i) (I)
|
|
|
58.05 (A) (2)
|
19.2%
|
19.2%
|
|
|
|
(a)
|
or
|
or
|
58.07 (B) (2)
|
48%
|
40%
|
|
0.5d.
|
0.5d.
|
(a) (i) (II)
|
|
|
|
per linear
|
per linear
|
|
|
|
|
yard*
|
yard*
|
58.07 (B) (2)
|
19.2%
|
19.2%
|
|
|
|
(a) (ii) (I)
|
|
|
58.05 (A) (2)
|
19.2%
|
16%
|
|
|
|
(b)
|
or
|
or
|
58.07 (B) (2)
|
19.2%
|
16%
|
|
0.5d.
|
0.4d.
|
(a) (ii) (II)
|
|
|
|
per linear
|
per linear
|
|
|
|
|
yard*
|
yard*
|
59.01 (A)
|
14.4%
|
12%
|
58.05 (B)
|
19.2%
|
16%
|
59.01 (B)
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
58.05 (D) (2)
|
24%
|
24%
|
|
2.9d.
|
2.4d.
|
(a)
|
|
|
|
per lb.*
|
per lb.*
|
58.05 (D) (2)
|
24%
|
20%
|
59.01 (C)
|
16%
|
13.3%
|
(b)
|
|
|
|
|
|
|
|
|
59.01 (D)
|
36%
|
30%
|
58.05 (E) (1)
|
16%
|
16%
|
|
|
|
|
|
|
59.02 (A) (2)
|
20%
|
16.6%
|
58.05 (E) (2)
|
16%
|
13.3%
|
|
|
|
|
|
|
59.02 (B) (2)
|
9.6%
|
8%
|
58.05 (F) (1)
|
24%
|
24%
|
|
|
|
(b)
|
|
|
59.02 (B) (2)
|
12%
|
10%
|
58.05 (F) (2)
|
19.2%
|
19.2%
|
59.02 (A)
|
19.2%
|
16%
|
(a)
|
|
|
|
|
|
|
|
|
59.03 (B)
|
24%
|
20%
|
58.05 (F) (2)
|
19.2%
|
16%
|
|
|
|
(b)
|
|
|
59.03 (C)
|
12%
|
10%
|
58.05 (F) (3)
|
30%
|
30%
|
59.03 (D) (1)
|
16%
|
13.3%
|
(a)
|
or
|
or
|
|
or
|
or
|
|
1s.7.2d.
|
1s.7.2d.
|
|
9.6d.
|
8d.
|
|
per sq.yd.*
|
per sq.yd.*
|
|
per sq.yd.*
|
per sq.yd.*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
59.04 (A) (1)
|
16%
|
13.3%
|
|
|
|
(b)
|
|
|
59.09 (B) (2)
|
30%
|
30%
|
|
|
|
(a)
|
or
|
or
|
59.04 (A) (2)
|
19.2%
|
16%
|
|
3s. 7.2d.
|
3s. 7.2d.
|
|
|
|
|
per sq.
|
per sq.
|
59.04 (B) (2)
|
16%
|
13.3%
|
|
yard*
|
yard*
|
59.06 (A)
|
48%
|
40%
|
59.09 (B) (2)
|
30%
|
30%
|
|
or
|
or
|
(b) (i)
|
or
|
or
|
|
11.5d.
|
9.6d.
|
|
1s.7.2d.
|
1s.7.2d.
|
|
per gross*
|
per gross*
|
|
per square
|
per square
|
|
|
|
|
yard*
|
yard*
|
59.07 (A) (1)
|
16%
|
16%
|
|
|
|
|
or
|
or
|
59.09 (B) (2)
|
16%
|
16%
|
|
9.6d
|
9.6d
|
(b) (ii) (I)
|
or
|
or
|
|
per square
|
per square
|
(Ia)
|
9.6d.
|
9.6d.
|
|
yard*
|
yard*
|
|
per square
|
per square
|
|
|
|
|
yard*
|
yard*
|
59.07 (A) (2)
|
16%
|
13.3%
|
|
|
|
|
or
|
or
|
59.09 (B) (2)
|
16%
|
13.3%
|
|
9.6d.
|
8d.
|
(b) (ii) (I)
|
or
|
or
|
|
per square
|
per square
|
(Ib)
|
9.6d.
|
8d.
|
|
yard*
|
yard*
|
|
per square
|
per square
|
|
|
|
|
yard*
|
yard*
|
59.07 (B)
|
9.6%
|
9.6%
|
|
|
|
|
|
|
59.12 (A) (1)
|
16%
|
16%
|
59.07 (C) (2)
|
30%
|
30%
|
|
or
|
or
|
(a)
|
or
|
or
|
|
9.6d
|
9.6d
|
|
3s.7.2d.
|
3s.7.2d.
|
|
per square
|
per square
|
|
per sq.
|
per sq.
|
|
yard*
|
yard*
|
|
yard*
|
yard*
|
|
|
|
|
|
|
59.12 (A) (2)
|
16%
|
13.3%
|
59.07 (C) (2)
|
30%
|
30%
|
|
or
|
or
|
(b) (i)
|
or
|
or
|
|
9.6d.
|
9.6d.
|
|
1s.7.2d.
|
1s.7.2d.
|
|
per square
|
per square
|
|
per square
|
per square
|
|
yard*
|
yard*
|
|
yard*
|
yard*
|
|
|
|
|
|
|
59.12 (B) (1)
|
16%
|
16%
|
59.07 (C) (2)
|
16%
|
16%
|
|
or
|
or
|
(b) (ii) (I)
|
or
|
or
|
|
9.6d.
|
9.6d.
|
(Ia)
|
9.6d.
|
9.6d.
|
|
per square
|
per square
|
|
per square
|
per square
|
|
yard*
|
yard*
|
|
yard*
|
yard*
|
|
|
|
|
|
|
59.12 (B) (2)
|
16%
|
13.3%
|
59.07 (C) (2)
|
16%
|
13.3%
|
|
or
|
or
|
(b) (ii) (I)
|
or
|
or
|
|
9.6d.
|
8d.
|
(Ib)
|
9.6d.
|
8d.
|
|
per square
|
per square
|
|
per square
|
per square
|
|
yard*
|
yard*
|
|
yard*
|
yard*
|
|
|
|
|
|
59.12 (C)
|
19.2%
|
16%
|
|
59.08 (B) (1)
|
19.2%
|
19.2%
|
|
|
|
(a)
|
|
|
59.12(D) (1)
|
24%
|
20%
|
59.08 (B) (1)
|
19.2%
|
16%
|
59.12 (D) (2)
|
12%
|
12%
|
(b)
|
|
|
(a)
|
|
|
59.09 (A) (1)
|
19.2%
|
19.2%
|
59.12 (D) (2)
|
12%
|
10%
|
|
|
|
(b)
|
|
|
59.09 (A) (2)
|
19.2%
|
16%
|
|
|
|
|
|
|
59.12 (E) (1)
|
9.6%
|
9.6%
|
59.09 (B) (1)
|
9.6%
|
9.6%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
59.12 (E) (2)
|
30%
|
30%
|
60.01 (A) (2)
|
12%
|
10%
|
(a) (i)
|
or
|
or
|
(b)
|
or
|
or
|
|
7s.4.2d.
|
7s.4.2d.
|
|
6.7d.
|
5.6d.
|
|
per square
|
per square
|
|
per square
|
per square
|
|
yard*
|
yard*
|
|
yard*
|
yard*
|
59.12 (E) (2)
|
30%
|
30%
|
60.01 (A) (2)
|
12%
|
10%
|
(a) (ii)
|
or
|
or
|
(c)
|
|
|
|
3s.7.2d.
|
3s.7.2d.
|
|
|
|
|
per sq.
|
per sq.
|
60.01 (A) (1)
|
12%
|
10%
|
|
yard*
|
yard*
|
|
|
|
|
|
|
60.02 (A) (2)
|
19s.2d.
|
16s.
|
59.12 (E) (2)
|
30%
|
30%
|
(a)
|
per dozen
|
per dozen
|
(b) (i)
|
or
|
or
|
|
pairs
|
pairs
|
|
1s.7.2d.
|
1s.7.2d.
|
|
|
|
|
per square
|
per square
|
60.02 (A) (2)
|
24%
|
20%
|
|
yard*
|
yard*
|
(b)
|
|
|
59.12 (E) (2)
|
16%
|
16%
|
60.02 (A) (3)
|
14s. 5d.
|
12s.
|
(b) (ii) (I)
|
or
|
or
|
(a)
|
per dozen
|
per dozen
|
(Ia)
|
9.6d.
|
9.6d.
|
|
pairs
|
pairs
|
|
per square
|
per square
|
|
|
|
|
yard*
|
yard*
|
60.02 (A) (3)
|
24%
|
20%
|
|
|
|
(b)
|
|
|
59.12 (E) (2)
|
16%
|
13.3%
|
|
|
|
(b) (ii) (I)
|
or
|
or
|
60.02 (B) (1)
|
4s.9.6d.
|
4s.
|
(Ib)
|
9.6d.
|
8d.
|
(a)
|
per dozen
|
per dozen
|
|
per square
|
per square
|
|
pairs
|
pairs
|
|
yard*
|
yard*
|
|
|
|
|
|
|
60.02 (B) (1)
|
19s.2d.
|
16s.
|
59.13 (B) (2)
|
12%
|
12%
|
(b)
|
per dozen
|
per dozen
|
(a)
|
|
|
|
pairs
|
pairs
|
59.13 (B) (2)
|
12%
|
10%
|
60.02 (B) (1)
|
24%
|
20%
|
(b)
|
|
|
(c)
|
|
|
59.14 (A) (1)
|
19.2%
|
19.2%
|
60.02 (B) (2)
|
4s.9.6d.
|
4s.
|
|
|
|
(a)
|
per dozen
|
per dozen
|
59.14 (A) (2)
|
19.2%
|
16%
|
|
pairs
|
pairs
|
59.16 (A)
|
30%
|
30%
|
60.02 (B) (2)
|
24%
|
20%
|
|
or
|
or
|
(b)
|
|
|
|
1s.7.2d.
|
1s.7.2d.
|
|
|
|
|
per square
|
per square
|
60.02 (C)
|
24%
|
20%
|
|
yard*
|
yard*
|
|
|
|
|
|
|
60.03 (A) (1)
|
24%
|
20%
|
59.16 (B) (1)
|
24%
|
24%
|
|
|
|
|
or
|
or
|
60.03 (A) (2)
|
16%
|
13.3%
|
|
1s.3.4d.
|
1s.3.4d.
|
|
|
|
|
per square
|
per square
|
60.03 (B) (1)
|
24%
|
20%
|
|
yard*
|
yard*
|
|
or
|
or
|
|
|
|
|
16s.
|
13s. 4d.
|
59.16 (B) (2)
|
24%
|
20%
|
|
per dozen
|
per dozen
|
|
or
|
or
|
|
pairs*
|
pairs*
|
|
1s.3.4d.
|
1s.0.8d.
|
|
|
|
|
per square
|
per square
|
60.03 (B) (2)
|
30%
|
30%
|
|
yard*
|
yard*
|
(a) (i)
|
|
|
60.01 (A) (1)
|
16%
|
13.3%
|
60.03 (B) (2)
|
30%
|
30%
|
|
|
|
(a) (ii)
|
or
|
or
|
60.01 (A) (2)
|
24%
|
20%
|
|
12s.
|
12s.
|
(a)
|
|
|
|
per dozen
|
per dozen
|
|
|
|
|
pairs*
|
pairs*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom Rate
|
Northern Ireland rate
|
60.03 (B) (2)
|
24%
|
24%
|
60.05 (D) (1)
|
12%
|
10%
|
(b)
|
|
|
|
|
|
|
|
|
60.06 (C) (1)
|
19.2%
|
16%
|
60.03 (C) (1)
|
30%
|
30%
|
|
|
|
(a)
|
|
|
61.01 (A)
|
4.8%
|
4.8%
|
60.03 (C) (1)
|
30%
|
30%
|
61.01 (B)
|
24%
|
24%
|
(b)
|
or
|
or
|
|
or
|
or
|
|
12s.
|
12s.
|
|
£1 4s.
|
£1 4s.
|
|
per dozen
|
per dozen
|
|
each*
|
each*
|
|
pairs*
|
pairs*
|
|
|
|
|
|
|
61.01 (C)
|
24%
|
24%
|
60.03 (C) (2)
|
24%
|
24%
|
|
|
|
|
|
|
61.02 (A) (1)
|
4.8%
|
4.8%
|
60.03 (C) (3)
|
24%
|
20%
|
|
|
|
|
|
|
61.02 (A) (2)
|
4.8%
|
4%
|
60.04 (A) (1)
|
14.4%
|
14.4%
|
|
|
|
|
plus
|
plus
|
61.02 (B) (1)
|
24%
|
24%
|
|
2s.10.6d.
|
2s.10.6d.
|
|
|
|
|
each
|
each
|
61.02 (B) (2)
|
24%
|
20%
|
60.04 (A) (2)
|
14.4%
|
14.4%
|
61.03 (A) (1)
|
14.4%
|
14.4%
|
|
plus
|
plus
|
|
plus
|
plus
|
|
1s.11d.
|
1s.11d.
|
|
2s.10.6d.
|
2s.10.6d.
|
|
each
|
each
|
|
each
|
each
|
60.04 (A) (3)
|
14.4%
|
14.4%
|
61.03 (A) (2)
|
14.4%
|
14.4%
|
(a)
|
|
|
|
plus
|
plus
|
|
|
|
|
1s.11d.
|
1s.11d.
|
60.04 (A) (3)
|
14.4%
|
14.4%
|
|
|
|
(b)
|
|
|
|
|
|
|
|
|
61.03 (A) (3)
|
14.4%
|
14.4%
|
60.04 (B) (1)
|
16%
|
13.3%
|
|
|
|
|
|
|
61.03 (B)
|
24%
|
24%
|
60.04 (B) (2)
|
24%
|
20%
|
|
|
|
(a)
|
or
|
or
|
61.04 (A)
|
14.4%
|
14.4%
|
|
7.7d.
|
6.4d.
|
|
|
|
|
each*
|
each*
|
61.04 (B) (1)
|
24%
|
24%
|
60.04 (B) (2)
|
24%
|
20%
|
61.04 (B) (2)
|
24%
|
20%
|
(b)
|
|
|
|
|
|
|
|
|
61.05 (A)
|
12%
|
12%
|
60.05 (A) (1)
|
19.2%
|
19.2%
|
|
|
|
(a)
|
|
|
61.05 (B) (1)
|
24%
|
24%
|
60.05 (A) (1)
|
19.2%
|
16%
|
61.05 (B) (2)
|
24%
|
20%
|
(b)
|
|
|
|
|
|
|
|
|
61.06 (A) (2)
|
12%
|
12%
|
60.05 (A) (2)
|
24%
|
24%
|
|
|
|
(a)
|
|
|
61.06 (B) (1)
|
24%
|
24%
|
|
|
|
(b)
|
|
|
60.05 (A) (2)
|
24%
|
20%
|
|
|
|
(b)
|
|
|
61.06 (B) (2)
|
24%
|
20%
|
|
|
|
(b)
|
|
|
60.05 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
61.08 (A)
|
24%
|
24%
|
60.05 (C) (1)
|
12%
|
10%
|
|
|
|
|
|
|
61.08 (B)
|
24%
|
20%
|
60.05 (C) (2)
|
24%
|
20%
|
|
|
|
|
or
|
or
|
61.09 (A) (1)
|
24%
|
24%
|
|
4s.9.6d.
|
4s.
|
|
or
|
or
|
|
each*
|
each*
|
|
1s.7.2d.
|
1s.7.2d.
|
|
|
|
|
each*
|
each*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
61.09 (A) (2)
|
24%
|
20%
|
61.11 (B) (2)
|
24%
|
20%
|
|
or
|
or
|
|
|
|
|
1s. 7.2d.
|
1s. 4d.
|
62.01 (A) (1)
|
24%
|
24%
|
|
each*
|
each*
|
|
|
|
|
|
|
62.01 (A) (2)
|
24%
|
20%
|
61.10 (A) (1)
|
4s. 9.6d.
|
4s. 9.6d.
|
|
|
|
(a) (i)
|
per dozen
|
per dozen
|
62.02 (A) (1)
|
12%
|
12%
|
|
pairs
|
pairs
|
|
|
|
|
|
|
62.02 (A) (2)
|
24% or
|
24% or
|
61.10 (A) (1)
|
19s. 2d.
|
19s. 2d.
|
(a)
|
or
|
or
|
(a) (ii)
|
per dozen
|
per dozen
|
|
4s. 9.6d.
|
4s. 9.6d.
|
|
pairs
|
pairs
|
|
each*
|
each*
|
61.10 (A) (1)
|
24%
|
24%
|
62.02 (A) (2)
|
24%
|
20%
|
(a) (iii)
|
|
|
(b)
|
or
|
or
|
|
|
|
|
4s. 9.6d.
|
4s.
|
61.10 (A) (1)
|
4s. 9.6d.
|
4s.
|
|
each*
|
each*
|
(b) (i)
|
per dozen
|
per dozen
|
|
|
|
|
pairs
|
pairs
|
62.02 (A) (3)
|
24% or
|
24% or
|
|
|
|
(a) (i)
|
or
|
or
|
61.10 (A) (1)
|
24%
|
20%
|
|
1s. 11d.
|
1s. 11d.
|
(b) (ii)
|
|
|
|
each*
|
each*
|
61.10 (A) (2)
|
19s. 2d.
|
19s. 2d.
|
62.02 (A) (3)
|
24%
|
20%
|
(a) (i)
|
per dozen
|
per dozen
|
(a) (ii)
|
or
|
or
|
|
pairs
|
pairs
|
|
1s. 11d.
|
7.2d.
|
|
|
|
|
each*
|
each*
|
61.10 (A) (2)
|
24%
|
24%
|
|
|
|
(a) (ii)
|
|
|
62.02 (A) (3)
|
24%
|
24%
|
|
|
|
(b) (i)
|
or
|
or
|
61.10 (A) (2)
|
14s. 5d.
|
12s.
|
|
11. 5d.
|
11. 5d.
|
(b) (i)
|
per dozen
|
per dozen
|
|
each*
|
each*
|
|
pairs
|
pairs
|
|
|
|
|
|
|
62.02 (A) (3)
|
24%
|
20%
|
61.10 (A) (2)
|
24%
|
20%
|
(b) (ii)
|
or
|
or
|
(b) (ii)
|
|
|
|
11.5d.
|
9.6d.
|
|
|
|
|
each*
|
each*
|
61.10 (B) (1)
|
24%
|
24%
|
|
|
|
|
|
|
62.02 (A) (4)
|
24%
|
24%
|
61.10 (B) (2)
|
24%
|
24%
|
(a)
|
or
|
or
|
|
|
|
|
9s.
|
9s.
|
61.10 (C) (1)
|
19.2%
|
19.2%
|
|
each*
|
each*
|
(a)
|
|
|
|
|
|
|
|
|
62.02 (A) (4)
|
24%
|
24%
|
61.10 (C) (1)
|
19.2%
|
16%
|
(b)
|
or
|
or
|
(b)
|
|
|
|
9s.
|
7s. 6d.
|
|
|
|
|
each*
|
each*
|
61.10 (C) (2)
|
24%
|
20%
|
|
|
|
(a) (i)
|
or
|
or
|
62.02 (A) (5)
|
24%
|
24%
|
|
16s.
|
13s. 4d.
|
(a)
|
|
|
|
per dozen
|
per dozen
|
|
|
|
|
pairs*
|
pairs*
|
62.02 (A) (5)
|
24%
|
20%
|
|
|
|
(b)
|
|
|
61.10 (C) (2)
|
24%
|
20%
|
|
|
|
(a) (ii)
|
|
|
62.02 (C) (1)
|
16%
|
16%
|
61.10 (C) (2)
|
24%
|
24%
|
62.02 (C) (2)
|
16%
|
13.3%
|
|
|
|
(b) (i)
|
|
|
|
|
|
62.02 (D) (1)
|
12%
|
12%
|
61.10 (C) (2)
|
24%
|
20%
|
(a) (i)
|
|
|
(b) (ii)
|
|
|
|
|
|
|
|
|
62.02 (D) (1)
|
12%
|
12%
|
61.11 (B) (1)
|
24%
|
24%
|
(a) (ii)
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
62.02 (D) (1)
|
24% or
|
24% or
|
|
|
|
(b) (i) (I)
|
or
|
or
|
62.05 (B) (2)
|
16%
|
16%
|
|
1.9d.
|
1.9d.
|
|
|
|
|
each*
|
each*
|
62.05 (B) (3)
|
16%
|
13.3%
|
62.02 (D) (1)
|
24%
|
20%
|
62.05 (C) (2)
|
24%
|
24%
|
(b) (i) (II)
|
or
|
or
|
|
|
|
|
1.9d.
|
1.6d.
|
62.05 (C) (3)
|
24%
|
20%
|
|
each*
|
each*
|
|
|
|
|
|
|
62.05 (E) (1)
|
14.4%
|
14.4%
|
62.02 (D) (1)
|
24%
|
24%
|
|
|
|
(b) (ii) (I)
|
or
|
or
|
62.05 (E) (2)
|
14.4%
|
12%
|
|
11.5d.
|
11.5d.
|
|
|
|
|
each*
|
each*
|
62.05 (G) (2)
|
24%
|
24%
|
62.02 (D) (1)
|
24% or
|
20% or
|
62.05 (G) (3)
|
24%
|
20%
|
(b) (ii) (II)
|
or
|
or
|
|
|
|
|
11.5d.
|
9.6d.
|
62.05 (H) (2)
|
16%
|
16%
|
|
each*
|
each*
|
|
|
|
|
|
|
62.05 (H) (3)
|
16%
|
13.3%
|
62.02 (D) (1)
|
24% or
|
24% or
|
|
|
|
(b) (iii) (I)
|
or
|
or
|
62.05 (IJ) (2)
|
10.7%
|
10.7%
|
|
1s. 5.3d.
|
1s. 5.3.d.
|
|
|
|
|
each*
|
each*
|
62.05 (IJ) (3)
|
10.7%
|
8.9%
|
62.02 (D) (1)
|
24% or
|
20% or
|
62.05 (K) (2)
|
19.2%
|
19.2%
|
(b) (iii) (II)
|
or
|
or
|
|
|
|
|
1s. 5.3d.
|
1s. 2.4d.
|
62.05 (K) (3)
|
19.2%
|
16%
|
|
each*
|
each*
|
|
|
|
|
|
|
62.05 (L) (1)
|
19.2%
|
19.2%
|
62.02 (D) (1)
|
12%
|
12%
|
(b)
|
|
|
(c) (i)
|
|
|
|
|
|
|
|
|
62.05 (L) (1)
|
19.2%
|
16%
|
62.02 (D) (1)
|
24%
|
24%
|
(c)
|
|
|
(c) (ii) (I)
|
|
|
|
|
|
|
|
|
62.05 (L) (2)
|
16%
|
16%
|
62,02 (D) (1)
|
24%
|
20%
|
(b)
|
|
|
(c) (ii) (II)
|
|
|
|
|
|
|
|
|
62.05 (L) (2) (c)
|
16%
|
13.3%
|
62.02 (D) (2)
|
16% or
|
16% or
|
(c)
|
|
|
(a) (i)
|
or
|
or
|
|
|
|
|
9.6d.
|
9.6d.
|
62.05 (M) (2)
|
19.2%
|
19.2%
|
|
per sq. yd.*
|
per sq. yd.*
|
|
|
|
|
|
|
62.05 (M) (3)
|
19.2%
|
16%
|
62.02 (D) (2)
|
16% or
|
13.3% or
|
|
|
|
(a) (ii)
|
or
|
or
|
62.05 (N) (2)
|
16%
|
16%
|
|
9.6d.
|
8d.
|
|
|
|
|
per sq. yd.*
|
per sq. yd.*
|
62.05 (N) (3)
|
16%
|
13.3%
|
62.02 (D) (2)
|
22.5%
|
18.7%
|
62.05 (O) (2)
|
24%
|
24%
|
(b)
|
|
|
|
|
|
|
|
|
62.05 (O) (3)
|
24%
|
20%
|
62.03 (B) (1)
|
24%
|
24%
|
|
|
|
|
|
|
62.05 (P)
|
24%
|
20%
|
62.03 (B) (2)
|
24%
|
20%
|
|
or
|
or
|
|
|
|
|
16s.
|
13s. 4d.
|
62.04 (A) (1)
|
16%
|
16%
|
|
per dozen
|
per dozen
|
|
|
|
|
pairs*
|
pairs*
|
62.04 (A) (2)
|
16%
|
13.3%
|
|
|
|
|
|
|
62.05 (Q) (2)
|
12%
|
12%
|
62.04 (B) (1)
|
24%
|
24%
|
|
|
|
|
|
|
62.05 (Q) (3)
|
12%
|
10%
|
62.04 (B) (2)
|
24%
|
20%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
62.05 (R) (1)
|
12%
|
12%
|
64.05 (A)
|
19.2%
|
19.2%
|
(a)
|
|
|
|
or
|
or
|
|
|
|
|
0.2d.
|
0.2d.
|
62.05 (R) (1)
|
24%
|
24%
|
|
each*
|
each*
|
(b) (i) (II)
|
|
|
|
|
|
|
|
|
64.05 (B) (1)
|
16%
|
16%
|
|
|
|
(a)
|
|
|
62.05 (R) (1)
|
24%
|
20%
|
|
|
|
(b) (i) (III)
|
|
|
|
|
|
|
|
|
64.05 (B) (1)
|
14.4%
|
14.4%
|
|
|
|
(b)
|
|
|
62.05 (R) (1)
|
24%
|
24%
|
|
|
|
(b) (ii) (II)
|
or
|
or
|
64.05 (B) (1)
|
28.8%
|
28.8%
|
|
11.5d.
|
11.5d.
|
(c)
|
|
|
|
each*
|
each*
|
|
|
|
|
|
|
64.05 (B) (2)
|
16%
|
16%
|
62.05 (R) (1)
|
24%
|
20%
|
|
|
|
(b) (ii)
|
or
|
or
|
64.05 (B) (3)
|
1.9d. each
|
1.9d. each
|
(III)
|
11.5d.
|
9.6d.
|
(a)
|
|
|
|
each*
|
each*
|
|
|
|
|
|
|
64.05 (B) (3)
|
1d. each
|
1d. each
|
62.05 (R) (1)
|
24%
|
24%
|
(b)
|
|
|
(b) (iii) (II)
|
or
|
or
|
|
|
|
|
1s. 5.3d. each*
|
1s. 5.3d. each*
|
64.05 (B) (3)
|
0.5d. each
|
0.5d. each
|
|
each*
|
each*
|
(c)
|
|
|
|
|
|
64.05 (B) (4)
|
1.9d. each
|
1.9d. each
|
62.05 (R) (1)
|
24%
|
20%
|
(a)
|
|
|
(b) (ii)
|
or
|
or
|
|
|
|
(III)
|
1s. 5.3d. each*
|
1s. 2.4d. each*
|
64.05 (B) (4)
|
19.2%
|
19.2%
|
62.05 (R) (1)
|
12%
|
12%
|
64.05 (B) (5)
|
19.2%
|
19.2%
|
(c) (i)
|
|
|
(a)
|
or
|
or
|
|
|
|
|
0.2d. each*
|
0.2d. each*
|
62.05 (R) (1)
|
24%
|
24%
|
|
|
|
(c) (ii) (II)
|
|
|
|
|
|
|
|
|
64.06 (A)
|
4.8%
|
4.8%
|
62.05 (R) (1)
|
24%
|
20%
|
|
|
|
(c) (ii) (III)
|
|
|
64.06 (B)
|
24%
|
24%
|
|
|
|
65.02 (A)
|
24%
|
20%
|
63.01 (A)
|
12%
|
10%
|
|
|
|
|
|
|
65.02 (C) (1)
|
24%
|
20%
|
64.01
|
27%
|
27%
|
|
or
|
or
|
|
or
|
or
|
|
4s. 9.6d.
|
4s.
|
|
4s. 6d.
|
4s. 6d.
|
|
each*
|
each*
|
|
per pair*
|
per pair*
|
|
|
|
|
|
|
65.02 (C) (2)
|
12%
|
10%
|
64.02
|
27%
|
27%
|
(b)
|
|
|
|
or
|
or
|
|
|
|
|
4s. 6d.
|
4s. 6d.
|
65.03 (A)
|
24%
|
20%
|
|
per pair*
|
per pair*
|
|
or
|
or
|
|
|
|
|
1s. 9.6d.
|
1s. 6d.
|
64.03
|
27%
|
27%
|
|
each*
|
each*
|
|
4s. 6d.
|
4s. 6d.
|
65.03 (B) (1)
|
24%
|
20%
|
|
per pair*
|
per pair*
|
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s.
|
64.04
|
27%
|
27%
|
|
each*
|
each*
|
|
or
|
por
|
|
|
|
|
4s. 6d.
|
4s. 6d.
|
65.03 (B) (2)
|
30%
|
30%
|
|
per pair*
|
per pair*
|
(a)
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
65.03 (B) (2)
|
24%
|
20%
|
65.07 (A)
|
24%
|
20%
|
(b)
|
|
|
|
|
|
|
|
|
66.01 (A)
|
12%
|
10%
|
65.04 (A) (1)
|
30%
|
30%
|
|
or
|
or
|
|
|
|
|
3s. 2.4d.
|
2s. 8d.
|
65.04 (A) (2)
|
24%
|
20%
|
|
each*
|
each*
|
65.04 (C) (1)
|
24%
|
20%
|
66.01 (B)
|
12%
|
10%
|
|
or
|
or
|
|
or
|
or
|
|
4s. 9.6d.
|
4s.
|
|
1s. 7.2d.
|
1s. 4d.
|
|
each*
|
each*
|
|
each*
|
each*
|
65.04 (C) (2)
|
12%
|
10%
|
66.03 (A) (2)
|
12%
|
10%
|
(b)
|
|
|
|
|
|
|
|
|
67.01 (A)
|
24%
|
20%
|
65.05 (A)
|
24%
|
20%
|
|
|
|
|
or
|
or
|
67.02 (A) (1)
|
19.2%
|
16%
|
|
1s. 9.6d.
|
1s. 6d.
|
|
|
|
|
each*
|
each*
|
67.02 (A) (2)
|
24%
|
20%
|
65.05 (B)
|
24%
|
20%
|
67.04 (A)
|
24%
|
20%
|
65.05 (D)
|
4.8%
|
4%
|
68.01
|
32%
|
26.7%
|
65.05 (E) (1)
|
30%
|
30%
|
68.02 (B)
|
16%
|
13.3%
|
(a) (i)
|
|
|
|
|
|
|
|
|
68.02 (C)
|
24%
|
20%
|
65.05 (E) (1)
|
24%
|
20%
|
|
or 0.5d.
|
or 0.4d.
|
(a) (ii)
|
|
|
|
per length of 10 beads
|
per length of 10 beads
|
65.05 (E) (1)
|
24%
|
20%
|
|
or fraction
|
or fraction
|
(b)
|
or
|
or
|
|
of
|
of
|
|
4s. 9.6d.
|
4s.
|
|
10 beads*
|
10 beads*
|
|
each*
|
each*
|
|
|
|
|
|
|
68.02 (D)
|
19.2%
|
16%
|
65.05 (E) (2)
|
24%
|
20%
|
|
|
|
(a)
|
|
|
68.02 (E)
|
32%
|
26.7%
|
65.05 (E) (2)
|
24%
|
20%
|
68.06 (A) (1)
|
14.4%
|
12%
|
(b)
|
or
|
or
|
|
|
|
|
3s. 7.2d.
|
3s.
|
68.06 (A) (2)
|
14.4%
|
12%
|
|
each*
|
each*
|
(b)
|
|
|
65.05 (E) (2)
|
24%
|
20%
|
68.09 (A)
|
2.9d.
|
2.4d.
|
(c) (i)
|
|
|
|
per sq. yd.
|
per sq. yd.
|
65.05 (E) (2)
|
12%
|
10%
|
68.10 (A)
|
2.9d.
|
2.4d.
|
(c) (ii)
|
|
|
|
per sq. yd.
|
per sq. yd.
|
65.06 (B)
|
4.8%
|
4%
|
68.10 (B)
|
24%
|
20%
|
65.06 (D) (1)
|
24%
|
20%
|
68.10 (C)
|
19.2%
|
16%
|
65.06 (D) (2)
|
24%
|
20%
|
68.11 (A)
|
24%
|
20%
|
(a)
|
or
|
or
|
|
|
|
|
4s. 9.6d.
|
4s.
|
68.11 (B)
|
16%
|
13.3%
|
|
each*
|
each*
|
|
|
|
|
|
|
68.11 (C)
|
16%
|
13.3%
|
65.06 (D) (2)
|
24%
|
20%
|
|
|
|
(b) (ii)
|
|
|
68.12 (A) (1)
|
1s. 5.3d.
|
1s. 2.4d.
|
|
|
|
per linear
|
per linear
|
|
65.06 (D) (2)
|
12%
|
10%
|
|
yard
|
yard
|
(b) (iii)
|
|
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
68.12 (A) (2)
|
2s. 1.9d.
|
1s. 9.6d.
|
69.08 (B) (1)
|
24%
|
20%
|
|
per linear
|
per linear
|
|
or 1.4d.
|
or 1.2d.
|
|
yard
|
yard
|
|
each*
|
each*
|
68.12 (A) (3)
|
3s. 4.3d.
|
2s. 9.6d.
|
69.10 (A)
|
18%
|
15%
|
|
per linear
|
per linear
|
|
|
|
|
yard
|
yard
|
69.11 (A)
|
24%
|
20%
|
|
|
|
|
or 5.8d.
|
or 4.8d.
|
68.12 (A) (4)
|
4s. 9.6d.
|
4s.
|
|
each*
|
*
|
|
per linear
|
per linear
|
|
|
|
|
yard
|
yard
|
69.11 (B)
|
5.8d.
|
4.8d.
|
|
|
|
|
each
|
each
|
68.12 (A) (5)
|
6s.
|
5s,
|
|
|
|
|
per linear
|
per linear
|
69.11 (C)
|
14s. 5d.
|
12s.
|
|
yard
|
yard
|
|
per cwt.
|
per cwt.
|
68.12 (C) (1)
|
9.6%
|
8%
|
69.12 (A)
|
24%
|
20%
|
68.14 (A)
|
22.5%
|
22.5%
|
69.12 (B) (1)
|
24%
|
20%
|
|
|
|
|
or
|
or
|
68.16 (A)
|
19.2%
|
16%
|
|
2.9d. each*
|
2.4d. each*
|
68.16 (B)
|
24%
|
20%
|
|
|
|
|
or 0.5d per length
|
or 0.4d. per length
|
69.12 (B) (2)
|
5.8d. each
|
4.8d. each
|
|
of 10 beads
|
of 10 beads
|
69.12 (B) (3)
|
14s. 5d.
|
12s.
|
|
or fraction
|
or fraction
|
|
per cwt.
|
per cwt.
|
|
of
|
of
|
|
|
|
|
10 beads*
|
10 beads*
|
69.13 (A) (1)
|
5.8d. each
|
4.8d. each
|
68.16 (C) (1)
|
32%
|
26.7%
|
|
|
|
|
|
|
69.13 (A) (2)
|
14s. 5d.
|
12s.
|
69.01 (A)
|
24%
|
20%
|
(a) (ii)
|
per cwt.
|
per cwt.
|
69.01 (B)
|
19.2%
|
16%
|
69.14 (A)
|
19.2%
|
16%
|
69.02 (A)
|
24%
|
20%
|
69.14 (B)
|
16%
|
13.3%
|
69.03 (A) (1)
|
19.2%
|
16%
|
69.14 (C)
|
24% or 0.5d.
|
20% or 0.4d.
|
69.03 (A) (2)
|
24%
|
20%
|
|
per length of ten
|
per length of ten
|
69.04 (A)
|
24%
|
20%
|
|
beads or fraction of
|
beads or fraction of
|
69.05 (A) (1)
|
19.2%
|
16%
|
|
ten beads*
|
ten beads*
|
69.05 (A) (2)
|
24%
|
20%
|
69.14 (D)
|
24%
|
20%
|
69.06 (A) (1)
|
19.2%
|
16%
|
69.14 (E) (1)
|
12%
|
10%
|
69.06 (A) (2)
|
24%
|
20%
|
70.07 (B)
|
19.2%
|
16%
|
69.07 (A)
|
19.2%
|
16%
|
70.07 (D) (1)
|
24%
|
20%
|
69.07 (B) (1)
|
13.5%
|
11.2%
|
70.07 (D) (2)
|
19.2%
|
16%
|
(a)
|
|
|
|
|
|
|
|
|
70.08 (A)
|
4.8d.
|
4d.
|
69.07 (B) (1)
|
24%
|
20%
|
|
per lb.
|
per lb.
|
(b)
|
|
|
|
|
|
|
|
70.08 (B) (1)
|
|
19.2%
|
16%
|
69.08 (A)
|
19.2%
|
16%
|
(b)
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
70.08 (B) (2)
|
4.8d. per lb.
|
4d. per lb.
|
71.06 (B)
|
19.2%
|
16%
|
|
|
|
71.07 (B) (2)
|
19.2%
|
16%
|
70.09 (A)
|
£1 1s. 7d. per cwt.
|
18s. per cwt.
|
71.08 (B)
|
19.2%
|
16%
|
70.09 (B) (1) (a)
|
45%
|
45%
|
71.09 (B) (2)
|
19.2%
|
16%
|
|
|
|
71.10 (B)
|
19.2%
|
16%
|
70.09 (B) (2) (b)
|
19.2%
|
16%
|
71.12
|
19.2%
|
16%
|
70.10 (A)
|
4.8%
|
4%
|
71.13
|
19.2%
|
16%
|
70.10 (B) (1)
|
24% or
|
20% or
|
71.14 (B)
|
19.2%
|
16%
|
|
2s. 6.7d. per gross*
|
2s. 1.6d. per gross*
|
71.15
|
19.2%
|
16%
|
|
|
|
71.16
|
19.2%
|
16%
|
70.10 (B) (2)
|
28.8%
|
24%
|
|
|
|
|
|
|
73.10 (A) (1)
|
12%
|
10%
|
70.13 (A) (2)
|
16% or
|
13.3% or
|
(a)
|
or £9 12s.
|
or £8
|
|
3d. each*
|
2.5d. each*
|
|
per ton*
|
per ton*
|
70.13 (C)
|
19.2%
|
16%
|
73.10 (A) (1) (b)
|
12% or
|
10% or
|
70.14 (A) (2) (b)
|
19.2%
|
16%
|
|
£9 12s. per ton *
|
£8 per ton*
|
70.14 (A) (2) (a)
|
19.2%
|
16%
|
73.10 (A) (2)
|
12%
|
10%
|
|
|
|
(a)
|
or
|
or
|
70.14 (A) (2) (b)
|
45%
|
45%
|
|
£9 12s. per ton*
|
£8 per ton*
|
70.19 (A)
|
24% or
|
20% or
|
73.10 (A) (2) (b)
|
12% or
|
10% or
|
|
0.5d. per length of 10 beads
|
0.4d. per length of 10 beads
|
|
£9 12s. per ton*
|
£8 per ton*
|
|
or fraction
|
or fraction
|
73.10 (A) (3)
|
12%
|
10%
|
|
of
|
of
|
(a) (i)
|
or
|
or
|
|
10 beads*
|
10 beads*
|
|
£9 12s. per ton*
|
£8 per ton*
|
70.19 (B)
|
19.2%
|
16%
|
|
|
|
|
|
|
73.10 (A) (3)
|
12%
|
10%
|
70.19 (C)
|
16%
|
13.3%
|
(a) (ii)
|
or £9 12s.
|
or £8
|
70.19 (D)
|
19.2%
|
16%
|
|
per ton*
|
per ton*
|
70.19 (E) (1)
|
19.2%
|
16%
|
73.11 (B) (2) (a)
|
12% or
|
10% or
|
70.21 (A)
|
|
19.2%
|
16%
|
£9 12s. per ton*
|
£8 per ton*
|
70.21 (B)
|
24%
|
20%
|
|
|
|
|
|
|
73.11 (B) (2)
|
12%
|
10%
|
70.21 (C) (1) (b)
|
19.2%
|
16%
|
(b)
|
or £9 12s. per ton*
|
or £8 per ton*
|
71.05 (B) (2)
|
19.2%
|
16%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
73.11 (B) (3) (a) (i)
|
12% or
|
10% or
|
73.23 (A) (1)
|
12%
|
10%
|
|
£9 12s. per ton*
|
£8 per ton*
|
73.23 (A) (2)
|
14.4%
|
12%
|
|
|
|
73.23 (B) (1)
|
16%
|
13.3%
|
73.11 (B) (3) (a) (ii)
|
12% or
|
10% or
|
73.23 (B) (2)
|
16%
|
13.3%
|
|
£9 12s. per ton*
|
£8 per ton*
|
(a)
|
|
|
|
|
|
73.25 (B) (1)
|
12%
|
10%
|
73.11 (B) (4) (a) (i)
|
12% or
|
10% or
|
73.26
|
12%
|
10%
|
|
£9 12s. per ton*
|
£8 per ton*
|
|
£9 12s. per ton†
|
£8 per ton†
|
73.11 (B) (4) (a) (ii)
|
12% or
|
10% or
|
73.27 (A)
|
9.6%
|
8%
|
|
£9 12s. per ton*
|
£8 per ton*
|
|
or £19 4s. per ton*
|
or £16 per ton*
|
73.12 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
73.27 (B)
|
16%
|
13.3%
|
73.12 (B) (1)
|
12%
|
10%
|
|
|
|
|
|
|
73.27 (C)
|
12%
|
10%
|
73.13 (A)
|
12%
|
10%
|
|
or £14 8s. per ton*
|
or £12 per ton*
|
73.13 (B) (1) (b)
|
12%
|
10%
|
|
per ton*
|
per ton*
|
|
|
|
73.27 (D)
|
16%
|
13.3%
|
73.14 (A)
|
12% or £9 12s. per ton*
|
10% or £8 per ton*
|
|
or £16 per ton*
|
or £13 6s. 8d. per ton*
|
|
|
|
73.28 (A)
|
9.6%
|
8%
|
73.17 (A)
|
19.2%
|
16%
|
|
or £19 4s.
|
or £16
|
73.18 (A)
|
14.4%
|
12%
|
|
per ton*
|
per ton*
|
73.20 (A)
|
19.2%
|
16%
|
73.29 (B) (1)
|
24%
|
20%
|
73.20 (B)
|
16%
|
13.3%
|
73.31 (A)
|
16%
|
13.3%
|
73.21 (A)
|
19.2%
|
16%
|
73.31 (B)
|
36%
|
30%
|
73.21 (B)
|
9.6%
|
8%
|
73.31 (C)
|
24%
|
20%
|
73.21 (C)
|
24%
|
20%
|
73.31 (E) (1)
|
36%
|
30%
|
73.21 (D)
|
16%
|
13.3%
|
73.32 (A)
|
24%
|
20%
|
73.21 (E)
|
16%
|
13.3%
|
73.32 (B)
|
36%
|
30%
|
73.21 (F)
|
16%
|
13.3%
|
73.32 (C)
|
36%
|
30%
|
73.21 (G)
|
16%
|
13.3%
|
73.32 (D)
|
36%
|
30%
|
73.21 (H)
|
16%
|
13.3%
|
73.32 (E)
|
30%
|
30%
|
73.22 (B) (1)
|
16%
|
13.3%
|
73.35 (A)
|
30%
|
30%
|
73.22 (B) (2)
|
7.2%
|
6%
|
73.35 (B)
|
1s. 2.4d. per lb.
|
1s. per lb.
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
73.35 (C)
|
12%
|
10%
|
73.38 (E) (3) (d) (i)
|
12%
|
10%
|
73.36 (A) (2)
|
19.2%
|
16%
|
|
|
|
|
|
|
73.39 (A)
|
10.7%
|
8.9%
|
73.36 (B) (1)
|
9.6%
|
8%
|
|
or 0.7d. per ounce*
|
or 0.6d. per ounce*
|
73.36 (C) (1) (a)
|
19.2%
|
16%
|
73.39 (B) (1)
|
16%
|
13.3%
|
73.26 (C) (1) (b)
|
19.2%
|
16%
|
73.39 (B) (2)
|
10.7% or 0.7d. per ounce*
|
8.9% or 0.6d. per ounce*
|
73.36 (C) (1) (c) (ii)
|
19.2%
|
16%
|
73.40 (A)
|
12%
|
10%
|
73.37 (A)
|
9.6%
|
8%
|
73.40 (B)
|
24%
|
20%
|
73.38 (A)
|
19.2%
|
16%
|
73.40 (C) (2)
|
16%
|
13.3%
|
73.38 (B)
|
12%
|
10%
|
73.40 (D) (2)
|
16%
|
13.3%
|
73.38 (C)
|
19.2%
|
16%
|
73.40 (E)
|
19.2%
|
16%
|
73.38 (D) (1)
|
19.2%
|
16%
|
73.40 (F)
|
16%
|
13.3%
|
73.38 (D) (2)
|
16%
|
13.3%
|
73.40 (G)
|
16%
|
13.3%
|
73.38 (E) (1) (a)
|
19.2%
|
16%
|
73.40 (H)
|
24%
|
20%
|
|
|
|
73.40 (IJ)
|
9.6%
|
8%
|
73.38 (E) (1) (b)
|
19.2%
|
16%
|
73.40 (K)
|
16%
|
13.3%
|
73.38 (E) (1) (c)
|
12% or
|
10% or
|
73.40 (L)
|
19.2%
|
16%
|
|
£ 17s. 7d. each*
|
£2 8s. each*
|
73.40 (M)
|
24%
|
20%
|
|
|
|
73.40 (M1)
|
24%
|
20%
|
73.38 (E) (1) (d)
|
19.2%
|
16%
|
73.40 (N) (1)
|
19.2%
|
16%
|
|
|
|
(a)
|
|
|
73.38 (E) (2) (a)
|
16%
|
13.3%
|
73.40 (N) (2)
(a)
|
16%
|
13.3%
|
73,38 (E) (3) (a) (i)
|
12%
|
10%
|
73.40 (N) (3)
|
12%
|
10%
|
|
|
|
(a) (i)
|
|
|
73.38 (E) (3) (b) (ii)
|
14.4% or
|
12% or
|
73.40 (N) (3)
|
19.2%
|
16%
|
|
1s. 2.4d. each*
|
1s. each*
|
(b) (i)
|
or 1s. 2.4d. each*
|
or 1s. each*
|
73.38 (E) (3) (b) (iii)
|
19.2% or
|
16% or
|
73.40 (N) (3)
|
14.4%
|
12%
|
|
1s. 2.4d. each*
|
1s. each*
|
(c) (i)
|
|
|
|
|
|
74.07 (A)
|
36%
|
30%
|
73.38 (E) (3) (c) (i)
|
14.4%
|
12%
|
74.08 (A)
|
16%
|
13.3%
|
73.38 (E) (3) (c) (ii)
|
14.4%
|
12%
|
74.08 (B)
|
16%
|
13.3%
|
|
|
|
74.09 (A)
|
12%
|
10%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
74.11 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
76.15 (C)
|
19.2%
|
16%
|
74.15 (A)
|
30%
|
30%
|
|
|
|
|
|
|
76.16 (A)
|
24%
|
20%
|
74.17 (A)
|
9.6%
|
8%
|
|
|
|
|
|
|
76.16 (B)
|
12%
|
10%
|
74.17 (B)
|
19.2%
|
16%
|
|
|
|
|
|
|
76.16 (C)
|
24%
|
20%
|
74.18 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
76.16 (D)
|
19.2%
|
16%
|
74.18 (B)
|
16%
|
13.3%
|
|
|
|
|
|
|
76.16 (E) (1)
|
16%
|
13.3%
|
74.18 (C)
|
19.2%
|
16%
|
|
|
|
|
|
|
76.16 (F)
|
24%
|
20%
|
74.18 (D)
|
12%
|
10%
|
|
|
|
|
|
|
76.16 (G)
|
12%
|
10%
|
74.19 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
76.16 (H)
|
30%
|
30%
|
74.19 (B)
|
12%
|
10%
|
|
|
|
|
|
|
76.16 (H1)
|
12%
|
10%
|
74.19 (C)
|
19.2%
|
16%
|
|
|
|
|
|
|
78.03
|
4.8%
|
4%
|
75.06 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
78.05 (A)
|
4.8%
|
4%
|
75.06 (B) (1)
|
16%
|
13.3%
|
|
|
|
|
|
|
78.06 (A)
|
14.4%
|
12%
|
75.06 (C)
|
30%
|
30%
|
|
|
|
|
|
|
79.05 (A)
|
19.2%
|
16%
|
76.02 (A)
|
12%
|
10%
|
|
|
|
|
|
|
79.06 (A)
|
19.2%
|
16%
|
76.03 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
80.06 (A)
|
14.4%
|
12%
|
76.03 (B) (1)
|
12%
|
10%
|
|
|
|
|
|
|
80.06 (B)
|
19.2%
|
16%
|
76.04
|
12%
|
10%
|
|
|
|
|
|
|
82.01 (A)
|
16%
|
13.3%
|
76.06 (A)
|
12%
|
10%
|
|
|
|
|
|
|
82.01 (B) (1)
|
12%
|
10%
|
76.08 (B) (1)
|
19.2%
|
16%
|
|
|
|
|
|
|
82.01 (B) (2)
|
12%
|
10%
|
76.08 (C) (1)
|
16%
|
13.3%
|
(a)
|
|
|
76.08 (C) (2) (a)
|
12%
|
10%
|
82.01 (C) (1)
|
9.6%
|
8%
|
|
|
|
82.01 (C) (2)
|
12%
|
10%
|
76.09 (A) (1)
|
16%
|
13.3%
|
(a)
|
|
|
76.10 (A)
|
14.4%
|
12%
|
82.01 (D) (1) (a)
|
12%
|
10%
|
76.10 (B)
|
24%
|
20%
|
|
|
|
|
|
|
82.01 (D) (2)
|
24%
|
20%
|
76.10 (C) (1) (a)
|
16%
|
13.3%
|
82.02 (A) (2)
|
24%
|
20%
|
|
|
|
|
or 1.9d.
|
or 1.6d.
|
76.14 (A)
|
9.6%
|
8%
|
|
each*
|
each*
|
|
or £19 44s. per ton*
|
or £16 per ton*
|
82.02 (A) (3)
|
24%
|
20%
|
|
|
|
|
plus
|
plus
|
76.15 (A)
|
24%
|
20%
|
|
|
|
76.15 (B)
|
19.2%
|
16%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
|
|
82.11 (B)
|
19.2%
|
16%
|
82.02 (B) (2)
|
24% plus
|
20% plus
|
82.13 (A)
|
24%
|
24%
|
|
2s. 10.6d. each
|
2s. 4.8d. each
|
82.14 (A)
|
12%
|
12%
|
|
|
|
|
plus 24%
|
plus 24%
|
82.02 (C) (2) (a)
|
24% or 1.9d. each*
|
20% or 1.6d. each*
|
|
or 1.9d. each*
|
or 1.9d. each*
|
|
|
|
82.14 (B)
|
16%
|
16%
|
82.02 (C) (3)
|
24% plus
|
20% plus
|
82.15
|
24%
|
24%
|
|
2s. 4.8d. each
|
2s. 4.8d. each
|
83.01 (A) (3)
|
24%
|
20%
|
|
|
|
(a)
|
|
|
82.02 (D) (1)
|
24% plus
|
20% plus
|
83.02 (B) (1)
|
24%
|
20%
|
|
2s. 10.6d. each
|
2s. 4.8d. each
|
83.02 (B) (2)
|
19.2%
|
16%
|
82.02 (E) (1)
|
24% plus
|
20% plus
|
83.02 (B) (3)
|
19.2%
|
16%
|
|
2s. 10.6d. each
|
2s. 4.8d. each
|
83.02 (B) (4)
|
16%
|
13.3%
|
|
|
|
83.03 (A)
|
14.4%
|
12%
|
82.02 (E) (2)
|
24% plus 2s. 10.6d.
|
20% plus 2s. 4.8d.
|
83.04 (A)
|
16%
|
13.3%
|
|
for each 24 feet of such length and a sum in proportion for any remainder
|
83.04 (B)
|
14.4%
|
12%
|
|
83.04 (C)
|
24%
|
20%
|
|
83.05 (A)
|
12% or 1.9d.
|
10% or 1.6d.
|
82.03 (A)
|
19.2% plus
|
16% plus
|
|
the article*
|
the article*
|
|
4.3d. each
|
3.6d. each
|
83.06 (A)
|
19.2%
|
16%
|
|
|
|
83.06 (B) (1)
|
14.4%
|
12%
|
82.04 (A)
|
12% plus 24%
|
10% plus 20%
|
83.07 (A) (1)
|
19.2%
|
16%
|
82.04 (B)
|
12%
|
10%
|
83.11 (A)
|
24%
|
20%
|
82.04 (C)
|
14.4%
|
12%
|
83.11 (B)
|
19.2%
|
16%
|
82.04 (D)
|
19.2%
|
16%
|
83.12 (A)
|
19.2%
|
16%
|
82.09 (A)
|
12% plus 24%
|
12% plus 24%
|
83.13 (A)
|
24%
|
20%
|
|
|
|
83.13 (B)
|
16%
|
13.3%
|
82.09 (B)
|
24%
|
24%
|
|
|
|
|
|
|
83.14
|
24%
|
20%
|
82.10 (A)
|
12% plus 24%
|
12% plus 24%
|
83.15 (A)
|
12%
|
10%
|
82.10 (B)
|
24%
|
24%
|
84.10 (A) (1)
|
16%
|
13.3%
|
82.11 (A)
|
36% or;
|
30% or
|
84.10 (B) (1)
|
16%
|
13.3%
|
|
11s. 6d. the gross*
|
9s. 7.2d. the gross*
|
84.10 (B) (2)
|
16%
|
13.3%
|
|
|
|
84.10 (C) (1)
|
16%
|
13.3%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
84.10 (C) (2) (a)
|
16%
|
13.3%
|
84.25 (C)
|
19.2%
|
16%
|
|
|
|
84.26 (A)
|
24%
|
20%
|
84.10 (C) (3) (a)
|
16%
|
13.3%
|
84.26 (B)
|
16%
|
13.3%
|
84.12 (A)
|
24%
|
20%
|
84.26 (C) (1) (a)
|
16%
|
13.3%
|
84.14 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
84.28 (A)
|
12%
|
10%
|
84.15 (B) (2)
|
24%
|
20%
|
|
|
|
|
|
|
84.29 (A) (1)
|
16%
|
13.3%
|
84.17 (A)
|
9.6%
|
8%
|
|
|
|
|
|
|
84.30 (A) (1)
|
16%
|
13.3%
|
84.17 (B) (1)
|
12%
|
10%
|
|
|
|
|
|
|
84.38 (A)
|
16%
|
13.3%
|
84.17 (B) (2)
|
16%
|
13.3%
|
|
|
|
(a) (i)
|
|
|
84.40 (A)
|
9.6%
|
8%
|
84.18 (B)
|
12%
|
10%
|
84.40 (B)
|
19.2%
|
16%
|
84.18 (C) (1)
|
9.6%
|
8%
|
84.40 (C) (1) (a)
|
16%
|
13.3%
|
84.20 (A)
|
9.6%
|
8%
|
|
|
|
|
|
|
84.51 (A)
|
12%
|
10%
|
84.20 (B) (2)
|
9.6%
|
8%
|
|
|
|
|
|
|
84.55 (A)
|
12%
|
10%
|
84.21 (B)
|
19.2%
|
16%
|
|
|
|
|
|
|
84.56 (A)
|
19.2%
|
16%
|
84.21 (C) (2)
|
19.2%
|
16%
|
|
|
|
|
|
|
84.59 (A) (1)
|
19.2%
|
16%
|
84.22 (A) (2)
|
16%
|
13.3%
|
|
|
|
|
|
|
84.59 (A) (2)
|
16%
|
13.3%
|
84.22 (B)
|
9.6%
|
8%
|
(a)
|
|
|
84.22 (C)
|
19.2%
|
16%
|
84.59 (A) (2) (b)
|
7.2%
|
6%
|
84.24 (A) (1)
|
12% or £9 each*
|
10% or £7 10s. each*
|
84.59 (B) (1)
|
7.2%
|
6%
|
|
|
|
84.59 (C) (1)
|
16%
|
13.3%
|
84.24 (A) (2)
|
12% or £ 9
|
10% or £7 10s.
|
(a)
|
|
|
|
each*
|
each*
|
84.61 (A)
|
16%
|
13.3%
|
84.24 (A) (3)
|
12%
|
10%
|
84.61 (C)
|
16%
|
13.3%
|
84.24 (A) (4)
|
12%
|
10%
|
84.63 (A)
|
12%
|
10%
|
84.24 (A) (5) (a)
|
9%
|
7.5%
|
84.63 (B) (1)
|
16%
|
13.3%
|
|
|
|
84.63 (C) (1)
|
9.6%
|
8%
|
84.24 (A) (5) (b)
|
9%
|
7.5%
|
84.64 (A)
|
22.5%
|
22.5%
|
84.24 (B) (1)
|
12%
|
10%
|
84.65 (A)
|
16%
|
13.3%
|
84.24 (B) (2)
|
9%
|
7.5%
|
85.01 (A) (3) (b)
|
19.2%
|
16%
|
84.25 (A)
|
12%
|
10%
|
|
|
|
|
|
|
85.01 (B) (1)
|
19.2%
|
16%
|
84.25 (B)
|
12%
|
10%
|
|
|
|
|
|
|
85.01 (C) (1)
|
24%
|
20%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
85.01 (C) (2) (a)
|
24% or 2s. 4.8d. each*
|
24% or 2s. 4.8d. each*
|
85.12 (E) (1)
|
8%
|
8%
|
|
|
|
85.12 (E) (2)
|
19.2%
|
19.2%
|
85.01 (C) (2) (b)
|
24% or 11.5d.
|
24% or 11.5d.
|
85.12 (E) (4)
|
12%
|
12%
|
|
each*
|
each*
|
(a) (iii)
|
|
|
85.01 (C) (2) (c) (i)
|
24%
|
24%
|
85.12 (E) (4) (b)
|
12%
|
12%
|
85.01 (D) (2)
|
24%
|
24%
|
85.12 (F)
|
19.2%
|
19.2%
|
85.02 (B)
|
24%
|
24%
|
85.14 (A)
|
24% or 4s. 9.6d.
|
24% or 4s. 9.6d.
|
85.03 (A)
|
24%
|
20%
|
|
each*
|
each*
|
85.03 (B) (2)
|
24%
|
20%
|
85.14 (B) (1)
|
24% or
|
24% or
|
85.04 (A)
|
16%
|
13.3%
|
|
6s. 8.6d. each*
|
6s. 8.6d. each*
|
85.06 (A)
|
19.2%
|
19.2%
|
|
|
|
85.06 (B)
|
12%
|
12%
|
85.14 (B) (2)(a)
|
24%
|
24%
|
85.07 (A)
|
19.2%
|
19.2%
|
85.15 (C) (1)
|
24% or
|
24% or
|
85.08 (A)
|
30% or 10.8d. each*
|
30% or 10.8d. each*
|
|
£7 4s. each*
|
£7 4s. each*
|
|
|
|
85.15 (C) (3)
|
24%
|
24%
|
85.08 (B) (1)
|
30% or 10.8d. each*
|
30% or 10.8d. each*
|
|
|
|
85.08 (B) (2)
|
8.6d. each
|
7.2d. each
|
85.15 (D) (3) (a)
|
24% or 6s. 8.6d. each*
|
24% or 6s. 8.6d. each*
|
85.08 (B) (3)
|
2.9d. each
|
2.4d. each
|
|
|
|
|
|
|
85.15 (D) (3)
|
24%
|
24%
|
85.12 (A) (1) (a) (i)
|
12%
|
12%
|
(b) (i)
|
|
|
85.12 (A) (1) (a) (ii)
|
24%
|
24%
|
85.19 (B) (1) (a)
|
24% or 11.5d. each*
|
24% or 11.5d. each*
|
85.12 (A) (1) (a(iii)
|
16%
|
16%
|
85.19 (B) (2) (a)
|
24%
|
24%
|
85.12 (A) (1) (b) (i)
|
12%
|
12%
|
85.19 (C) (1)
|
24%
|
24%
|
|
|
|
85.19 (D) (1)
|
24%
|
24%
|
85.12 (A) (2)
|
19.2%
|
19.2%
|
|
|
|
(a) |
|
|
85.20 (A) (2) (b)
|
30%
|
30%
|
85.12 (B) (1)
|
19.2%
|
19.2%
|
|
|
|
|
|
|
85.20 (A) (2)
|
24%
|
24%
|
85.12 (C) (1)
|
19.2%
|
19.2%
|
(c)
|
|
|
85.12 (D) (1)
|
19.2%
|
19.2%
|
85.20 (B)
|
24%
|
24%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
85.20 (C) (1) (b)
|
19.2% or 2s. 4.8d.
|
19.2% or 2s. 4.8d.
|
87.05 (B) (2) (b) (i)
|
38%
|
38%
|
|
each*
|
each*
|
87.05 (B) (2) (b) (ii)
|
98%
|
98%
|
85.22 (A)
|
24%
|
24%
|
|
|
|
|
|
|
87.05 (B) (2)
|
38%
|
38%
|
85.23 (B) (1)
|
24%
|
20%
|
(c)
|
or £24
|
or £24
|
85.24 (A)
|
22.5%
|
22.5%
|
|
per body*
|
per body*
|
85.26 (A)
|
24%
|
24%
|
87.05 (B) (2) (d)
|
30.5%
|
30.5%
|
85.26 (B)
|
8.6d. each
|
8.6d. each
|
87.06 (A)
|
4.8d.
|
4.8d.
|
|
|
|
|
per lb.
|
per lb.
|
87.01 (D) (2)
|
38% or £24
|
38% or £24
|
87.06 (C)
|
16%
|
16%
|
|
per body* in respect of the body
|
per body* in respect of the body
|
87.06 (E) (1) (a)
|
60%
|
60%
|
|
(if any); 30.5% in respect of
|
(if any); 30.5% in respect of
|
87.06 (E) (1) (b) (i)
|
60%
|
60%
|
|
the chassis
|
the chassis
|
87.06 (E) (1) (b) (ii)
|
45%
|
45%
|
87.02 (A) (2)
|
30.5%
|
30.5%
|
|
|
|
(b) (i)
|
|
|
87.06 (E) (1) (c)
|
45%
|
45%
|
87.02 (A) (2)
|
53%
|
53%
|
|
|
|
(b) (ii)
|
|
|
87.06 (E) (2)
|
60%
|
60%
|
87.02 (B) (2) (a) (i)
|
53%
|
53%
|
87.06 (E) (3)
|
60%
|
60%
|
|
|
|
87.06 (E) (4)
|
45%
|
45%
|
87.02 (B) (2) (a) (ii)
|
38%
|
38%
|
(a)
|
|
|
|
|
|
87.08 (B)
|
30.5%
|
30.5%
|
87.02 (B) (2)
|
53%
|
53%
|
|
|
|
(b)
|
|
|
87.09 (A) (2)
|
23% in respect
|
23% in respect
|
87.02 (D) (2) (a)
|
30.5%
|
30.5%
|
|
in respect of the side-car; 30.5% in respect
|
in respectof the side-car; 30.5% in respect
|
87.02 (D) (2) (b)
|
53%
|
53%
|
|
of the cycle
|
of the cycle
|
87.03 (B) (2)
|
30.5%
|
30.5%
|
|
|
|
|
|
|
87.09 (A) (2)
|
30.5%
|
30.5%
|
87.04 (B) (2) (a)
|
53%
|
53%
|
(b)
|
|
|
|
|
|
87.09 (B)
|
23%
|
23%
|
87.04 (B) (2)
|
30.5%
|
30.5%
|
|
|
|
(b)
|
|
|
87.10 (A) (2)
|
16%
|
16%
|
87.05 (B) (2) (a) (i)
|
53%
|
53%
|
87.12 (B) (1)
|
12% plus 4s. 9.6d.
|
12% plus 4s. 9.6d.
|
87.05 (B) (2) (a) (ii)
|
30.5%
|
30.5%
|
|
each
|
each
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
87.12 (B) (2)
|
24% or 4s. 9.6d. each*
|
24% or 4s. 9.6d. each*
|
90.03 (B) (1) (c)
|
16% or 7.7d. each*
|
13.3% or 6.4d. each*
|
87.12 (B) (3)
|
24%
|
24%
|
90.03 (B) (1) (d)
|
16% or
|
13.3% or
|
87.12 (B) (4)
|
24%
|
24%
|
|
3.8d. each*
|
3.2d. each*
|
87.12 (B) (5)
|
24%
|
24%
|
|
|
|
|
|
|
90.03 (B) (1)
|
16%
|
13.3%
|
87.13 (A)
|
24%
|
24%
|
(e)
|
|
|
87.14 (A) (2)
|
38% or £36 each*
|
38% or £36 each*
|
90.04 (B) (1)
|
16% or 1s. 11d. each*
|
13.3% or 1s. 7.2d. each*
|
|
|
|
90.04 (B) (2)
|
16%
|
13.3%
|
87.14 (B)
|
38% or
|
38% or
|
90.18 (A)
|
24%
|
20%
|
|
£24 each*
|
£24 each*
|
90.19 (A)
|
12%
|
10%
|
87.14 (C)
|
30.5%
|
30.5%
|
90.19 (B)
|
24%
|
20%
|
87.14 (D) (1)
|
4.8d. per lb.
|
4.8d. per lb.
|
90.26 (A)
|
4.8%
|
4%
|
|
|
|
90.26 (B)
|
24%
|
20%
|
87.14 (D) (2)
|
16%
|
16%
|
|
|
|
|
|
|
90.29 (A) (1)
|
24%
|
20%
|
87.14 (D) (4)
|
45%
|
45%
|
|
|
|
(a)
|
|
|
91.01 (B)
|
10.7% or 6s. 4.8d. each*
|
8.9% or 5s. 4d. each*
|
87.14 (E)
|
16%
|
16%
|
|
|
|
87.14 (F)
|
12%
|
12%
|
91.02
|
16%
|
13.3%
|
87.14 (G)
|
24%
|
24%
|
91.03
|
16%
|
13.3%
|
87.14 (H)
|
16%
|
16%
|
91.04
|
16%
|
13.3%
|
87.14 (IJ)
|
19.2%
|
19.2%
|
91.07 (A)
|
10.7% or 6s. 4.8d.
|
8.9% or 5s. 4d.
|
87.14 (K) (1) (a)
|
9%
|
7.5%
|
|
each*
|
each*
|
|
|
|
91.08 (A)
|
16%
|
13.3%
|
87.14 (K) (1)
|
9%
|
7.5%
|
|
|
|
(b)
|
|
|
91.09
|
10.7%
|
8.9%
|
90.01 (A)
|
16%
|
13.3%
|
91.10 (A)
|
16%
|
13.3%
|
|
|
|
91.11 (A) (1)
|
16%
|
13.3%
|
90.03 (B) (1) (a)
|
16%or 1s. 11d.
|
13.3%or 1s. 7.2d.
|
91.11 (A) (2)
|
10.7%
|
8.9%
|
|
each*
|
each*
|
(a)
|
or 6s. 4.8d. each*
|
or 5s.4d. each*
|
90.03 (B) (1) (b)
|
16%or 1s. 3.4d. each*
|
13.3%or 1s. 0.8d. each*
|
91.11 (A) (2)
|
10.7%
|
8.9%
|
|
1s. 3.4d. each*
|
1s. 0.8d. each*
|
(b)
|
or 1s. 7.2d. each*
|
or 1s. 4d. each*
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
92.01
|
10.7%
|
8.9%
|
|
|
|
|
|
|
94.01 (B) (4)
|
24%
|
20%
|
92.02
|
10.7%
|
8.9%
|
|
or 5s. 9.1d.
|
4s. 9.6d.
|
92.03
|
10.7%
|
8.9%
|
|
each*
|
each*
|
92.04
|
10.7%
|
8.9%
|
94.01 (B) (5)
|
12%
|
10%
|
92.05
|
10.7%
|
8.9%
|
94.01 (B) (6) (a)
|
24%
|
20%
|
92.06
|
10.7%
|
8.9%
|
|
|
|
|
|
|
94.01 (B) (6)
|
20%
|
16.7%
|
92.07
|
10.7%
|
8.9%
|
(b)
|
|
|
92.08 (A) (1)
|
19.2%
|
16%
|
94.02 (A)
|
24%
|
20%
|
92.08 (A) (2)
|
10.7%
|
8.9%
|
94.02 (C) (1)
|
24%
|
20%
|
92.09 (B)
|
10.7%
|
8.9%
|
94.03 (A)
|
24%
|
20%
|
92.10 (B)
|
10.7%
|
8.9%
|
94.03 (B)
|
24%
|
20%
|
92.11 (A)
|
10.7%
|
10.7%
|
94.03 (C) (1) (a)
|
16%
|
13.3%
|
92.12 (A)
|
4.8% or 5.8d. each*
|
4% or 4.8d. each*
|
94.03 (C) (1) (b)
|
20%
|
16.7%
|
92.13 (A)
|
10.7%
|
10.7%
|
94.03 (C) (2) (a)
|
12%
|
10%
|
93.04 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
94.03 (C) (2)
|
24%
|
20%
|
93.06 (A)
|
19.2%
|
16%
|
(b)
|
|
|
93.07 (A)
|
14s. 5d.
|
12s.
|
94.03 (C) (3)
|
19.2%
|
16%
|
|
per hundred
|
per hundred
|
94.03 (D) (1) (a)
|
20%
|
16.7%
|
94.01 (A) (1)
|
45%
|
45%
|
|
|
|
|
|
|
94.03 (D) (1)
|
24%
|
20%
|
94.01 (A) (2)
|
16%
|
13.3%
|
(b)
|
|
|
94.01 (A) (3)
|
24% or
|
20% or
|
94.03 (D) (2)
|
24%
|
20%
|
|
9s. 7.2d. per chair*
|
8s. per chair*
|
94.04 (A)
|
24%
|
20%
|
|
|
|
94.04 (B) (2)
|
24%
|
20%
|
94.01 (A) (4)
|
12%
|
10%
|
|
|
|
|
|
|
94.04 (C)
|
24%
|
20%
|
94.01 (A) (5)
|
20%
|
16.7%
|
|
|
|
(a)
|
|
|
94.04 (D)
|
16%
|
13.3%
|
94.01 (A) (5) (b)
|
24%
|
20%
|
94.04 (E)
|
16%
|
13.3%
|
|
|
|
94.04 (F) (1)
|
24%
|
20%
|
94.01 (B) (1)
|
45%
|
45%
|
|
|
|
|
|
|
95.01 (A)
|
24%
|
20%
|
94.01 (B) (2)
|
16%
|
13.3%
|
|
or 0.5d. per length of ten beads or fraction of ten beads*
|
or 0.4d. per length of ten beads or fraction of ten beads*
|
94.01 (B) (3)
|
24% or 3s. 10.1d. each*
|
20% or 3s. 2.4d. each*
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
95.02 (A)
|
24%
|
20%
|
97.01 (B)
|
24%
|
20%
|
|
or 0.5d. per length of ten beads or fraction of ten beads*
|
or 0.4d. per length of ten boeds or fraction of ten beads*
|
97.01 (C)
|
19.2%
|
16%
|
|
97.01 (D) (1)
|
24%
|
20%
|
|
97.02 (A)
|
24% or
|
20% or
|
95.03 (A)
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
20% or 0.4d. per length of ten beads or fraciton of ten beads*
|
|
5.8d. each*
|
4.8d. each*
|
|
97.02 (B)
|
24%
|
20%
|
|
97.03 (A)
|
19.2%
|
16%
|
|
|
|
97.03 (B)
|
19.2%
|
16%
|
95.04 (A)
|
24% or 0.5d. per length of ten beads or fraction of ten beads*
|
20% or 0.4d. per length of ten beads or fraction of ten beads*
|
|
or 1.9d. per dozen or part of a dozen*
|
or 1.6d. per dozen or part of a dozen*
|
|
97.03 (C)
|
19.2%
|
16%
|
95.05 (A)
|
24%
|
20%
|
97.03 (D)
|
24%
|
20%
|
|
or 0.5d. per length of ten beads or fraction of ten beads*
|
or 0.4d. per length of ten beads or fraction of ten beads*
|
|
or 5.8d. each*
|
4.8d. each*
|
|
97.03 (E) (1)
|
19.2% or 5.8d. each*
|
16% or 4.8d. each*
|
95.06 (A)
|
24%
|
20%
|
|
|
|
|
or 0.5d. per length of ten beads or fraction of ten beads*
|
or 0.4d. per length of ten beads or fraction of ten beads*
|
97.03 (E) (2)
|
19.2%
|
16%
|
|
97.03 (F) (1)
|
24% or 5.8d. each*
|
20% or 4.8d. each*
|
|
|
|
97.03 (G) (1)
|
19.2%
|
16%
|
95.07 (A)
|
24%
|
20%
|
|
|
|
|
or 0.5d. per length of ten beads or fraction of ten beads*
|
or 0.4d. per length of ten beads or fraction of ten beads*
|
97.03 (G) (2)
|
19.2%
|
16%
|
|
97.04 (A)
|
2s. 10.6d. per dozen packs
|
2s. 4.8d. per dozen packs
|
|
|
|
97.04 (B) (1)
|
20%
|
16.7%
|
95.08 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
97.04 (B) (2)
|
24%
|
20%
|
95.08 (B)
|
24%
|
20%
|
|
|
|
|
|
|
97.04 (C)
|
4.8%
|
4%
|
96.01
|
30%
|
30%
|
|
|
|
|
|
|
97.05 (A)
|
7.2%
|
6%
|
96.02 (A) (2)
|
30%
|
30%
|
|
or 0.3d. each*
|
or 0.3d. each*
|
96.03
|
16%
|
13.3%
|
|
|
|
|
|
|
97.05 (B)
|
16%
|
13.3%
|
96.05 (A)
|
24%
|
20%
|
|
|
|
|
|
|
97.05 (C)
|
24%
|
20%
|
96.06 (A)
|
16%
|
13.3%
|
|
|
|
|
|
|
97.06 (A)
|
24%
|
20%
|
97.01 (A)
|
19.2%
|
16%
|
|
|
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rate
|
|
|
|
98.02 (B) (1)
|
19.2%
|
16%
|
97.06 (A1)
|
4.8%
|
4%
|
|
or 0.5d. per inch or part of an inch of the length*
|
or 0.4d. per inch or part of an inch of the length*
|
97.06 (B)
|
24%
|
20%
|
|
97.06 (D)
|
36% plus 4s. 9.6d.
|
30% plus 4s.
|
|
|
per racquet frame or bend
|
per racquet, frame or bend
|
98.02 (B) (2)
|
19.2% or 0.2d. per inch or part of an inch of the length*
|
97.06 (E)
|
36%
|
30%
|
|
97.06 (F)
|
36%
|
30%
|
|
97.06 (H)
|
24%
|
20%
|
98.02 (B) (3)
|
19.2%
|
97.06 (IJ)
|
24%
|
20%
|
98.03 (A)
|
2.9d. each
|
2.4d. each
|
97.06 (K)
|
24%
|
20%
|
|
|
|
|
|
|
98.03 (B) (1)
|
1.4d.
|
1.2d.
|
97.06 (L)
|
24%
|
20%
|
|
each
|
each
|
97.06 (M)
|
16%
|
13.3%
|
|
|
|
|
|
|
98.03 (B) (2)
|
1d.
|
0.8d.
|
97.06 (O)
|
4.8%
|
4%
|
|
each
|
each
|
97.07 (A)
|
19.2%
|
16%
|
|
|
|
|
or 3s. 2.4d. each*
|
or 2s. 8d. each*
|
98.03 (B) (3) (a)
|
1d. each
|
0.8d. each
|
97.07 (B)
|
19.2% or 1s. 7.2d. each*
|
16% or 1s. 4d. each*
|
98.03 (C)
|
16% or 1s. 11d. per gross*
|
13.3% or 1s. 7.2d. per gross*
|
97.07 (D)
|
19.2%
|
16%
|
98.05 (A) (1)
|
16% or
|
13.3% or
|
97.07 (E)
|
4.8%
|
4%
|
|
3s. 10.1d. per gross*
|
3s. 2.4d. per gross*
|
97.07 (F)
|
19.2%
|
16%
|
|
|
|
98.01 (A)
|
36% or 8.6d. per gross*
|
30% or 7.2d. per gross*
|
98.05 (A) (2)
|
16% or 7s. 8.2d. per gross*
|
13.3% or 6s. 4.8d. per gross*
|
98.01 (B)
|
24% or 5.8d. per gross*
|
20% or 4.8d. per gross*
|
98.05 (C) (1)
|
16% or 1s. 11d. per gross*
|
13.3% or 1s. 7.2d. per gross*
|
98.01 (C)
|
14.4%
|
12%
|
|
|
|
98.02 (A)
|
19.2% or 0.5d. per inch or part of an inch of the length*
|
16% or 0.4d. per inch or part of an inch of the length*
|
98.05 (C) (2)
|
16% or 3s. 10.1d. per gross*
|
13.3% or 3s. 2.4d. per gross*
|
|
98.07 (A)
|
4.8%
|
4%
|
|
|
|
|
|
|
Tariff Heading No.
|
United Kingdom rate
|
Northern ireland rate
|
Tariff Heading No.
|
United Kingdom rate
|
Northern Ireland rat
|
98.08 (A) (1)
|
24% or 1s. 7.2d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*
|
20% or 1s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*
|
98.10 (A)
|
19.2% or 3.8d. each*
|
16% or 3.2d. each*
|
|
98.10 (B)
|
19.2%
|
16%
|
|
|
|
98.11 (A)
|
12%
|
10%
|
98.08 (A) (2)
|
24%
|
20%
|
|
|
|
|
or 3s. 2.4d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*
|
or 2s. 8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*
|
98.11 (B) (2)
|
12%
|
10%
|
98.12 (A)
|
12%
|
10%
|
98.14
|
19.2%
|
16%
|
98.15 (A)
|
24%
|
20%
|
|
|
|
SECOND SCHEDULE
|
|
|
|
|
|
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom raet
|
Northern Ireland rate
|
15.07 (B) (1)
|
36%
|
36%
|
24%
|
16%
|
16%
|
15.12 (A)
|
£3 0s. 5d. per cwt.
|
£2 0s. 4d. per cwt.
|
£2 0s. 4d. per cwt.
|
£1 6s. 11d. per cwt.
|
£1 6s. 11d. per cwt.
|
15.12 (B)
|
36%
|
36%
|
24%
|
16%
|
16%
|
15.12 (C) (2)
|
36%
|
36%
|
24%
|
16%
|
16%
|
27.10 (B)
|
36%
|
24%
|
24%
|
16%
|
13.3%
|
54.03 (B)
|
40.5%
|
40.5%
|
27%
|
18%
|
15%
|
54.03 (C) (1)
|
36%
|
36%
|
24%
|
16%
|
13.3%
|
54.04 (B) (1)
|
36%
|
36%
|
24%
|
16%
|
13.3%
|
58.05 (C) (1)
|
72%
|
72%
|
72%
|
48%
|
48%
|
58.05 (C) (2)
|
72%
|
72%
|
72%
|
48%
|
40%
|
59.08 (A) (1)
|
36%
|
36%
|
36%
|
24%
|
24%
|
59.08 (A) (2)
|
36%
|
36%
|
36%
|
24%
|
20%
|
59.10 (A)
|
1s. 5.3d. per sq. yd.
|
1s. 5.3d. per sq. yd.
|
11. 5d. per sq. yd.
|
7.7d. per sq. yd.
|
6.4d. per sq. yd.
|
59.10 (B)
|
1s. 5.3d. per sq. yd.
|
1s. 5.3d. per sq. yd.
|
1s. 5.3d. per sq. yd.
|
11.5d. per sq. yd.
|
9.6d. per sq. yd.
|
59.11 (A) (1)
|
43.2%
|
43.2%
|
28.8%
|
19.2%
|
19.2%
|
|
|
|
|
|
|
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom raet
|
Northern Ireland rate
|
59.11 (A) (2)
|
43.2%
|
43.2%
|
28.8%
|
19.2%
|
16%
|
59.11 (B) (1)
|
36% or 1s. 9.6d. per sq. yd.*
|
36% or 1s. 9.6d. per sq. yd.*
|
24% or 1s. 2.4d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
59.11 (B) (2)
|
36% or 1s. 9.6d. per sq. yd.*
|
36% or 1s. 9.6d. per sq. yd.*
|
24% or 1s. 2.4d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
13.3% or 8d. per sq. yd.*
|
59.11 (C) (2) (a) (i)
|
54% or 13s. per sq. yd.*
|
54% or 13s. per sq. yd.*
|
36% or 8s. 7.7d. per sq. yd.*
|
30% or 7s. 2.4d. per sq. yd.*
|
30% or 7s. 2.4d. per sq. yd.*
|
59.11 (C) (2) (a) (ii)
|
54% or 8s. 1.2d. per sq. yd.*
|
54% or 8s. 1.2d. per sq. yd.*
|
36% or 5s. 4.8d. per sq. yd.*
|
30% or 3s. 7.2d. per sq. yd.
|
30% or 3s. 7.2d. per sq. yd.*
|
59.11 (C) (2) (b) (i)
|
54% or 2s. 10.6d. per sq. yd.*
|
54% or 2s. 10.6d. per sq. yd.*
|
36% or 1s. 11d. per sq. yd.*
|
30% or 1s. 7.2d. per sq. yd.*
|
30% or 1s. 7.2d. per sq. yd.*
|
59.11 (C) (2) (b) (ii) (1)(1)(a)
|
36% or 1s. 9.6d. per sq. yd.*
|
36% or 1s. 9.6d. per sq. yd.*
|
24% or 1s. 2.4d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
59.11 (C) (2) (b) (ii) (1) (1b)
|
36% or 1s. 9.6d. per sq. yd.*
|
36% or 1s. 9.6d. per sq. yd.*
|
24% or 1s. 2.4d. per sq. yd.*
|
16% or 9.6d. per sq. yd.*
|
13.3% or 8d. per sq. yd.*
|
59.13 (A) (1)
|
57.6%
|
57.6%
|
57.6%
|
38.4%
|
38.4%
|
59.13 (A) (2)
|
57.6%
|
57.6%
|
57.6%
|
38.4%
|
32%
|
59.13 (B) (1) (a)
|
57.6%
|
57.6%
|
57.6%
|
38.4%
|
38.4%
|
59.13 (B) (1) (b)
|
57.6%
|
57.6%
|
57.6%
|
38.4%
|
32%
|
59.17 (A) (1)
|
36%
|
24%
|
24%
|
16%
|
16%
|
59.17 (A) (2)
|
36%
|
24%
|
24%
|
16%
|
13.3%
|
60.06 (A) (1)
|
57.6%
|
57.6%
|
57.6%
|
38.4%
|
32%
|
60.06 (B) (1) (a)
|
54%
|
36%
|
36%
|
24%
|
20%
|
60.06 (B) (1) (b)
|
27%
|
18%
|
18%
|
12%
|
10%
|
61.06 (A) (1)
|
27%
|
27%
|
18%
|
12%
|
12%
|
61.06 (B) (1) (a)
|
54%
|
54%
|
36%
|
24%
|
24%
|
|
|
|
|
|
|
Tariff Heading No.
|
Full rate
|
Preferential rate
|
Special Preferential rate
|
United Kingdom rate
|
Northern Ireland rate
|
61.06 (B) (2)
|
54%
|
54%
|
36%
|
24%
|
20%
|
(a) |
|
|
|
|
|
61.07 (A)
|
54%
|
54%
|
36%
|
24%
|
24%
|
61.07 (B)
|
54%
|
54%
|
36%
|
24%
|
20%
|
61.09 (B) (1)
|
54%
|
54%
|
36%
|
24%
|
24%
|
61.09 (B) (2)
|
54%
|
54%
|
36%
|
24%
|
20%
|
62.01 (B) (1)
|
36%
|
36%
|
18%
|
12%
|
10%
|
62.01 (B) (2)
|
36%
|
36%
|
36%
|
24%
|
24%
|
(a) |
or
|
or
|
or
|
or
|
or
|
|
7s. 2.4d.
|
7s. 2.4d.
|
7s. 2.4d.
|
4s. 9.6d.
|
4s. 9.6d.
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
62.01 (B) (2)
|
36%
|
36%
|
36%
|
24%
|
20%
|
(b) |
or
|
or
|
or
|
or
|
or
|
|
7s. 2.4d.
|
7s. 2.4d.
|
7s. 2.4d.
|
4s. 9.6d.
|
4s.
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
62.05 (D) (2)
|
72%
|
72%
|
72%
|
48%
|
48%
|
|
or
|
or
|
or
|
or
|
or
|
|
1s. 5.3d.
|
1s. 5.3d.
|
1s. 5.3d.
|
11.5d.
|
11.5d.
|
|
per gross*
|
per gross*
|
per gross*
|
per gross*
|
per gross*
|
62.05 (D) (3)
|
72%
|
72%
|
72%
|
48%
|
40%
|
|
or
|
or
|
or
|
or
|
or
|
|
1s. 5.3d.
|
1s. 5.3d.
|
1s. 5.3d.
|
11.5d.
|
9.6d.
|
|
per gross*
|
per gross*
|
per gross*
|
per gross*
|
per gross*
|
70.04
|
43.2%
|
43.2%
|
28.8%
|
19.2%
|
16%
|
70.05
|
43.2%
|
43.2%
|
28.8%
|
19.2%
|
16%
|
70.06
|
43.2%
|
43.2%
|
28.8%
|
19.2%
|
16%
|
70.13 (A) (1)
|
36%
|
36%
|
24%
|
16%
|
13.3%
|
|
or
|
or
|
or
|
or
|
or
|
|
8.6d. each*
|
8.6d. each*
|
5.8d. each*
|
3.8d. each*
|
3.2d. each*
|
83.07 (A) (2)
|
32.4%
|
32.4%
|
21.6%
|
14.4%
|
12%
|
(a) |
|
|
|
|
|
83.07 (B) (1)
|
32.4%
|
32.4%
|
21.6%
|
14.4%
|
12%
|
85.08 (B) (1)
|
54%
|
36%
|
36%
|
24%
|
24%
|
|
or
|
or
|
or
|
or
|
or
|
|
5s. 4.8d.
|
3s. 7.2d.
|
3s. 7.2d.
|
2s. 4.8d.
|
2s. 4.8d.
|
|
each*
|
each*
|
each*
|
each*
|
each*
|
85.18 (B) (2)
|
54%
|
36%
|
36%
|
24%
|
24%
|
85.18 (C)
|
54%
|
36%
|
36%
|
24%
|
24%
|
|
|
|
GIVEN under the Official Seal of the Government this 24th day of June, 1969.
|
|
|
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 the special tariff concessions for certain goods of Northern Ireland origin;
|
|
|
(iii) to implement tariff concessions arising from the Government's accession to the General Agreement on Tariffs and Trade (GATT);
|
|
|
(iv) to transfer the licensing powers in respect of a number of duties on wheaten products from the Minister for Industry and Commerce to the Minister for Agriculture and Fisheries; and
|
|
|
(v) to make a number of changes, of a minor nature, in the Customs Tariff.
|
|
|
The Order comes into operation on the 1st July, 1969.
|
|
|
|