S.I. No. 152/1972 - Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1972 S.I. No. 152/1972 - Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972. S.I. No. 152/1972 - Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972. AmendmentsLeasuithe S.I. No. 152 of 1972. IMPOSITION OF DUTIES (No. 198) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1972. The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows : 1. This Order may be cited as the Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972. 2. This Order shall come into operation on the 1st day of July, 1972. 3.
(1)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.
(2)References in the Schedule to this Order to a tariff heading number shall be construed as references to that tariff heading number as amended by this Order. 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—
(1)the substitution of " £0.001 " for " £0.0013 " in paragraphs 18
(5)(a) and 18
(5)(b),
(2)the substitution of " six per cent." for " eight per cent." in paragraph 19
(3),
(3)the substitution of " £0.006 " for " £0.008 " in paragraph 20
(2),
(4)the substitution of " £3.813 " for " £4.971 " in paragraph 21
(2),
(5)the substitution of " six per cent." for " eight per cent." in paragraph 22 (a),
(6)the substitution of " £3.576 " for " £4.768 " in paragraph 24
(2),
(7)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 acolumn headed " Tariff Heading No." in the Schedule to this Order, of the rates stated in the columns headed " United Kingdom rate " and " Northern Ireland rate ", respectively, in that Schedule opposite the mention in the said column headed " Tariff Heading No." of that tariff heading number,
(8)the substitution of " 9.6% or £0.06 each* " for " 12.8% or £0.08 each* " wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A)
(1)of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C)
(1)(b),
(9)the substitution of " 1.2% " and " 0.8% " respectively for " 1.6% " and " 1.2% " in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
(10)the substitution of " 9.6% or £0.06 each* " for " 12.8% or £0.08 each* " wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A)
(1)(b) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C)
(1)(b),
(11)the substitution of " 9.6% or £0.06 each* " for " 12.8% or £0.08 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),
(12)the substitution of " £0.06 ", " £0.024 " and " £0.168 " respectively for " £0.08 ", " £0.032 " and " £0.224 " wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in 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,
(13)the substitution of " £0.12 ", " £0.06 ", " £0.024 " and " £0.168 ", respectively, for " £0.16 ", " £0.08 ", " £0.032 " and " £0.224 " wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in 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,
(14)the substitution for the matter contained in the Schedule at tariff heading number 49.01 (C) of the following :— " (C) Other books and booklets — Free Free Free Free Free ",
(15)the substitution for the matter contained in the Schedule at tariff heading numbers 49.02 and 49.03 of the following :— " 49.02 Newspapers, journals and periodicals, whether or not illustrated — Free Free Free Free Free 49.03 Children's picture books and painting books — Free Free Free Free Free ",
(16)the substitution for the matter contained in the Schedule at tariff heading number 64.01 of the following :— " 64.01 Footwear with outer soles and upper of rubber or artificial plastic material : (A) With outer soles and uppers of rubber (
- a)54% or £0·45 per pair* 54% or £0·45 per pair* 36% or £0·30 per pair* 13·5% or £0·1125 per pair* 13·5% or £0·1125 per pair* (B) Other (
- a)54% or £0·45 per pair* 54% or £0·45 per pair* 36% or £0·30 per pair* 18% or £0·15 per pair* 18% or £0·15 per pair* ", and
(17)the substitution for the matter contained in the Schedule at tariff heading number 84.24 (B) of the following :— " Parts of the machines of subheadings
(1),
(2),
(3),
(4)and
(5)of subheading (but not including— Any part not exceeding £1.00 in value Steel plough mould-boards or breasts Steel discs Steel plough shares Wheels suitable for fitting with tyres) :
(1)Parts of the machines of subheading
(1)of subheading (A) of this heading (a) 30% 30% 20% 10% 8%
(2)Parts of the machines of subheadings
(2),
(3)and
(4)of subheading (A) of this heading (a) 30% 30% 20% 7·5% 6%
(3)Parts of the machines of subheading
(5)of subheading (A) pf this heading (a) 22·5% 22·5% 15% 4·5% 3% ". 5. The Imposition of Duties (Miscellaneous Suspensions) Order, 1966 (S.I. No. 1533 of 1966), is hereby amended by the substitution of " 84.24 (B)
(3)" (inserted by this Order) for " 84.24 (B)
(2)" in paragraph 4
(1). 6. Section 28 of the Finance Act, 1971 (No. 23 of 1971) shall have effects as if— (
- a)for the several rates specified in Part II of the first Schedule to that Act there were substituted the following rates : PART II Description of Spirits United Kingdom Rate £ For every gallon Perfumed Spirits 24.596 For every gallon of liqueurs, codials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested 20.753 For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits 15.373 (
- b)paragraphs (
- a)and (
- b)of subsection
(2)were deleted, and (c) ", other than spirits mentioned in subsection
(2)of this section," in paragraph (a) of subsection
(3)were deleted. 7. Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates : PART III CUSTOMS Full Preferential £ £ Manufactured :— cigars the lb. 4·773 ·566 cigarettes " " 4·671 4·47 cavendish or negrohead " " 4·747 4·541 cavendish or negrohead manufactured in bond " " 4·721 4·516 reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture " " 4·418 4·418 other manufactured tobacco :— hard pressed tobacco " " 3·828 3·627 other pipe tobacco " " 4·502 4·301 other manufactured tobacco " " 4·659 4·458 snuff containing more than 13 per cent. by weight of moisture " " 4·641 4·441 snuff containing 13 per cent. or less by weight of moisture " " 4·747 4·541 8.
(1)This paragraph applies to wine which at important is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(2)Section 39 of the finance Act, 1969 , shall have effect, in respect of the wine to which this paragraph applies, as if— (a) for the several rates chargeable under subsection
(1)of the section and specified hereunder ; and (b) subsection
(3)and Part II of the Third Schedule were deleted.
(3)In this paragraph the expression " the United Kingdom " means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. Description of Wine Rate of Duty £ Still Wine : Not exceeding 25° of proof spirit : Not in bottle the gallon 0·902 In bottle " " 0·932 Exceeding 25° but not exceeding 30° of proof spirit : Not in bottle " " 1·01 In bottle " " 1·07 Exceeding 30° of proof spirit : " " Not in bottle " " 1·477 In botttle " " 1·537 Sparkling Wine " " 2·077 Wine exceeding 42 of proof spirit : An additional duty for every degree or fraction of a degree above 42° of proof spirit " " 0·141 SCHEDULE Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 02.01 (A) £0·005 per lb. £0.005 per lb. 07.01 (B)
(1)£0.01 per lb. £0.01 per lb. 02.04 (A) £0.015 per lb. £0.015 per lb. 07.01 (E)
(2)£0.0025 per lb. £0.0025 per lb. 02.05 (A) £0.84 per cwt. £0.84 per cwt. 07.01 (IJ)
(1)£0.005 per lb. £0.005 per lb. 02.06 (A) £0.005 per lb. £0.005 per lb. 07.02 (A) £0·005 per lb. £0·005 per lb. 02.06 (D) £0.015 per lb. £0.015 per lb. 07.03 (A) £0.005 per lb. £0.005 per lb. 03.01 (B)
(2)(
- a)(
- i)£0.0012 per lb. £0.0012 per lb. 07.06 £0.01 per lb. £0.01 per lb. 03.01 (B)
(2)(
- b)(
- i)£0.0012 per lb. £0.0012 per lb. 08.04 (A)
(1)£0.0012 per lb. £0.0012 per lb. 03.02 (A)
(2)£0.0012 per lb. £0.0012 per lb. 08.05 (A) 10% 10% 08.07 (A) £0.0037 per lb. £0.0037 per lb. 03.02 (B)
(1)£0.015 per stone £0.015 per stone 08.07 (B)
(1)£0.0012 per lb. £0.0012 per lb. 04.06 £0.015 per lb. £0.015 per lb. 08.08 (B)
(2)£0.0037 per lb. £0.0037 per lb. 05.04 (A) £1 50 per lb. £1.50 per lb. 08.10 (A) £0.005 per lb. £0.005 per lb. 06.01 (A) £0.0075 per lb. £0.0075 per lb. 08.11 (A)
(2)(a) £0.0031 per lb. £0.0031 per lb. 06.01 (B)
(1)£0.0075 per lb. £0.0075 per lb. 08.12 (B)
(3)(a) 2% 2% 06.02 (A)
(1)£0.0037 per brush £0.0037 per brush 06.02 (A)
(3)£0.15 per cwt. £0.15 per cwt. 09.01 (B)
(1)6% plus £0.002 per lb. 6% plus £0.002 per lb. 06.02 (A)
(4)£0.0037 per lb. £0.0037 per lb. 09.01 (B)
(2)6% 6% 09.04 (A) £0.006 per lb. £0.006 per lb. 06.02 (B)
(1)£0.0075 per lb. £0.0075 per lb. 09.06 (A) £0.006 per lb. £0.006 per lb. 06.02 (B)
(2)£0.0037 per lb. £0.0037 per lb. 09.07 (A) £0.006 per lb. £0.006 per lb. 06.03 £0.0075 per lb. £0.0075 per lb. 09.08 (A) £0.006 per lb. £0.006 per lb. 06.04 £0.0075 per lb. £0.0075 per lb. Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 09.09 (A) £0.006 per lb. £0.006 per lb. 16.02 (B)
(1)£0.005 per lb. £0.005 per lb. 09.10 (A) £0.006 per lb. £0.006 per lb. 16.02 (B)
(3)£0.015 per lb. £0.015 per lb. 11.04 (A) 10% 10% 16.03 (A) £0.075 per lb. £0.075 per lb. 11.06 (A) £0.045 per cwt. £0.045 per cwt. 16.04 (A)
(1)6% 6% 11.06 (B) £0.01 per lb. £0.01 per lb. 16.04 (A)
(2)9% 9% 16.05 (A) 9% 9% 11.08 (A)
(2)£0.045 per cwt. £0.045 per cwt. 18.03 £0.024 per lb. £0.024 per lb. 13.03 (A) 6% 6% 18.05 £0.024 per lb. £0.024 per lb. 15.01 £0.672 per cwt. £0.672 per cwt. 15.02 (A) £0.672 per cwt. £0.672 per cwt. 19.01 12% or £0.036 per lb.* 12% or £0.036 per lb.* 15.03 (B) £0.672 per cwt. £0.672 per cwt. 19.02 (A)
(2)12% or £0.036 per lb.* 12% or £0.036 per lb.* 15.04 (A) £0.672 per cwt. £0.672 per cwt. 19.02 (B)
(2)£0.054 per lb. £0.054 per lb. 15.06 (A) £0.672 per cwt. £0.672 per cwt. 19.02 (C)
(1)(
- a)(
- i)£0.003 per lb. £0.003 per lb. 15.07 (B)
(1)8% 8% 19.02 (C)
(1)(
- a)(
- ii)£0.002 per lb. £0.002 per lb. 15.07 (B)
(2)8% 8% 15.08 (B) 8% 8% 19.02 (C)
(1)(
- b)(
- ii)£0.006 per lb. £0.006 per lb. 15.12 (A) £0.672 per cwt. £0.672 per cwt. 19.02 (C)
(2)(
- a)(
- ii)£0.003 per lb. £0.003 per lb. 15.12 (B) 8% 8% 19.02 (C)
(2)(b) £0.54 per cwt. £0.54 per cwt. 15.12 (C)
(2)8% 8% 15.13 (A) 8% 8% 19.02 (C)
(2)(
- c)(
- ii)8% 8% 15.13 (B)
(1)£0.672 per cwt. £0.672 per cwt. 19.03 12% 12% 15.13 (B)
(2)8% 8% 19.04 £0.036 per cwt. £0.036 per cwt. 16.01 (A) £3.36 per cwt. £3.36 per cwt. 19.05 (A)
(1)(a) £0.002 per lb. £0.002 per lb. 16.01 (B)
(2)£0.84 per cwt. £0.84 per cwt. 19.05 (A)
(1)(b) 12% 12% 16.02 (A) £3.36 per cwt. £3.36 per cwt. 19.05 (A)
(2)6% 6% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 19.05 (B)
(1)£0.002 per lb. £0.002 per lb. 21.04 (A) £0.018 per lb. £0.018 per lb. 19.06 (B) £0.036 per cwt. £0.036 per cwt. 21.04 (B)
(1)£0.002 per lb. £0.002 per lb. 19.06 (C)
(1)12% 12% 21.05 (B)
(1)£1.008 per cwt. £1.008 per cwt. 20.01 (A)
(1)(
- b)(
- i)10% 10% 21.05 (B)
(2)9·6% 9·6% 20.01 (A)
(2)(
- b)(
- i)£0.005 per lb. £0.005 per lb. 21.05 (C) £1.008 per cwt. £1.008 per cwt. 20.01 (C)
(1)(
- a)(
- ii)£0.003 per lb. £0.003 per lb. 21.05 (D)
(2)(
- a)(
- i)£0.002 per lb. £0.002 per lb. 20.01 (C)
(1)(
- b)(
- ii)£0.031 per gallon £0.031 per gallon 21.05 (D)
(2)(
- a)(
- ii)£0.025 per gallon £0.025 per gallon 20.02 (A)
(1)10% 10% 21.05 (D)
(2)(
- b)(
- i)12% 12% 20.02 (B)
(1)(a) 10% 10% 21.06 (A) £0.432 per cwt. £0.432 per cwt. 20.02 (B)
(2)(a) £0.005 per lb. £0.005 per lb. 21.06 (B) 8% 8% 20.05 (A)
(2)(b) £0.005 per lb. £0.005 per lb. 21.07 (A) 9.6% 9.6% 21.07 (C) £0.54 per cwt. £0.54 per cwt. 20.06 (A)
(1)(
- b)(
- ii)£0·0094 per lb. £0·0094 per lb. 21.07 (D) 8% 8% 20.06 (A)
(1)(
- c)(
- ii)£0·0047 per lb. £0·0047 per lb. 21.07 (F) 8% 8% 20.06 (A)
(2)(
- b)(
- ii)£0·0075 per lb. £0·0075 per lb. 21.07 (G) £0.075 per lb. £0.075 per lb. 20.06 (B)
(1)(
- a)(
- ii)£0·0031 per lb. £0·0031 per lb. 21.07 (H)
(1)(a) £0.002 per lb. £0.002 per lb. 20.06 (B)
(2)(d) 10% 10% 21.07 (H)
(1)(b) £0.025 per gallon £0.025 per gallon 20.07 (A) £0·0793 per gallon £0·0793 per gallon 21.07 (H)
(2)(a) 12% 12% 21.01 (A)
(1)6% plus £0.002 per lb. 6% plus £0.002 per lb. 22.01 (A) £0·0793 per gallon £0·0793 per gallon 22.01 (B) £0.015 per cwt. £0.015 per cwt. 21.01 (A)
(2)6% 6% 21.02 (A)
(1)6% plus £0.002 per lb. 6% plus £0.002 per lb. 22.02 (A) 12% plus £0.0793 per gallon 12% plus £0.0793 per gallon 21.02 (A)
(2)6% 6% 22.02 (B) £0.0793 per gallon £0.0793 per gallon 21.03 (A) £0.018 per lb. £0.018 per lb. Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 22.04 (A) £0.031 per gallon £0.031 per gallon 30.03 (A) 8% or £0.12 per 100 containers* 5·3% or £0.08 per 100 containers* 22.07 (C)
(1)(b) £0.08 per gallon £0.08 per gallon 30.03 (C) 8% 22.07 (D)
(2)£0.0793 per gallon £0.0793 per gallon 30.03 (D) £0.006 per lb. £0.004 per lb. 22.10 £0.0225 per gallon £0.0255 per gallon 30.03 (E) 8% 5.3% 25.06 (A) 16% 10.7% 30.03 (F) 12% or £0.036 per lb.* 8% or £0.024 per lb.* 25.06 (B) 5.3% 3.6% 25.07 (A) 5.3% 3.6% 30.03 (G)
(1)12% 25.08 (A) £0.012 per cwt. £0.008 per cwt. 30.03 (G)
(2)(
- a)(
- i)£0.002 per lb. £0.001 per lb. 25.13 (A) 5.3% 3.6% 30.03 (G)
(2)(
- a)(
- ii)£0.024 per gallon £0.017 per gallon 25.15 (A) 16% 10.7% 25.15 (B)
(1)16% 10.7% 30.04 (A) 8% or £0.006 per lb.* 5·3% or £0.004 per lb.* 25.16 (A) 16% 10.7% 25.17 (A) 16% 10.7% 30.05 (A)
(1)(b) 8% or £0.12 per 100 containers* 5.3% or £0.08 per 100 containers* 25.17 (B)
(1)5.3% 3.6% 25.18 (A) 16% 10.7% 32.08 (A) 12% 25.20 (A) £0.009 per cwt. £0.006 per cwt. 32.08 (B) 8% 5.3% 32.09 (A) 12% 8% 25.23 4.8% 3.2% 32.11 8% 5.3 25.27 (A) 16% 10.7% 32.12 (A) 12% 8% 27.07 (B) 8% 5.3% 32.13 8% 5.3% 27.10 (B) 8% 5.3% 27.10 (C) 6% 4% 33.04 (A)
(1)(a) 6% plus £0.002 per lb. 4% plus £0.001 per lb. 27.10 (D)
(1)£0.012 per gallon £0.008 per gallon 33.04 (A)
(1)(b) 6% plus £0.024 per gallon 4% plus £0.017 per gallon 28.13 (A) 5.3% 3.6% 28.40 (A) 8% 5.3% 33.04 (A)
(2)6% 29.01 (B) 8% 5.3 33.04 (B)
(1)(a) £0.002 per lb. £0.001 per lb. 29.02 (A) £0.12 per gallon £0.08 per gallon 33.04 (B)
(1)(b) £0.024 per gallon £0.017 per gallon 29.04 (A) 12% 8% 33.05 (A) 6% 4% 29.05 12% 8% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 33 05 (B) 24% or £1.20 per gallon* 16% or £0.80 per gallon* 35.06 (B)
(5)8% 5 3% 36.06 £0.59 £0.59 33.06 (A)
(2)(a) 24% or £0.12 per lb.* 16% or £0.08 per lb.* per 7,200 matches and so in proportion for any less number of matches 33.06 (A)
(2)(b) 24% or £1.20 per gallon* 16% or £0 80 per gallon* 36.08 (B) 8% 5.3% 37.03 (A)
(1)1.2% 0.08% 33.06 (B) 12% 8% 37.05 (B) 8% 5.3% 33.06 (a) 24% or £0.12 per lb.* 16% or £0.08 per lb.* 38.11 (A) 6% or £0.006 per dozen 4% or £0.004 per dozen* 33. 06 (D)
(1)24% or £1.20 per gallon* 16% or £0.80 per gallon* 38.11 (B) 8% 5·3% 38.17 (A) 9.6% 6.4% 33.06 (D)
(2)(a) 8% 5.3% 38.19 (C) 8% 5.3% 34.01 12% 8% 38.19 (D) 6% or £0.002 per lb.* 4% or £0.0013 per lb.* 34.02 12% 8% 38.19 (E) 8% 5.3% 34.03 (A) 6% 4% 39.01 (A) 8% 5.3% 34.03 (B) £0.012 per gallon £0.008 per gallon 39.01 (B) £1.20 per lb. £0.80 per lb. 34.05 (A)
(2)8% 5.3% 39.01 (C) 9.6% 6.4% 34.05 (B)
(1)12% 8% 39.01 (D) 9.6% 6.4% 34.06 6% 4% 39.01 (E)
(1)8% 5.3% 35.01 (A) 12% 8% 39.01 (E)
(1)(a) 6% 4% 35.03 (A) 12% 8% 35.05 (A) 6% or £0.002 per lb.† 4% or £0.0013 per lb.† 39.02 (A) 8% 5.3% 39.02 (B) £1.20 per lb. £0.80 per lb. 35.05 (B) £0.036 per cwt. £0.024 per cwt. 39.02 (C) 6% 4% 35.06 (A)
(1)6% 4% 39.02 (D) £0.016 per sq. yd. £0.0107 per sq. yd. 35.06 (B)
(1)12% 8% 39.02 (E) 9.6% 6.4% 35.06 (B)
(2)6% 4% 39.02 (F) 9.6% 6.4% 35.06 (B)
(3)6% or £0.002; per lb.* 4% or £0.0013 per lb.* 39.02 (G)
(1)8% 5.3% 39.02 (G)
(2)6% 4% 35.06 (B)
(4)£0.036 per cwt. £0.024 per cwt. Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 39.02 (G)
(3)(a) 6% 4% 39.07 (D)
(6)6% 4% 39.07 (E)
(2)8% 5.3% 39.03 (A)
(1)8% 5.3% 39.07 (E)
(3)6% 4% 39.03 (B)
(1)12% 8% 39.07 (F)
(1)7.2% 4.8% 39.03 (B)
(2)£1.20 per lb. £0.80 per lb. 39.07 (F)
(3)12% 8% 39.03 (B)
(3)9.6% 3.2% 39.07 (G) 12% 8% 39.03 (B)
(4)9.6% 6.4% 39.07 (H) 6% 4% 39.03 (B)
(5)(a) 8% 5.3% 39.07 (IJ) 9.6% 6.4% 39.07 (K) 12% 8% 39.03 (B)
(5)(b(i) 6% 4% 39.07 (L) 6% 4% 39.04 (A) £1.20 per lb. £0.80 per lb. 39.07 (M) 9.6% 6.4% 8% 5.3% 39.07 (N) 12% or £0.001 the length of ten beads or fraction of ten beads* 8% or £0.007 the length of ten beads or fraction of ten beads* 39.04 (C)
(1)6% 4% 39.05 (A) £1.20 per lb. £0.80 per lb. 39.05 (B) 8% 53.% 39.07 (O) 12% 39.05 (C)
(1)6% 4% 39.07 (P) £0.016 per sq. yd. 39.06 (A) £1.20 per lb. £0.80 per lb. 39.07 (Q) 8% 5.3% 39.06 (B) 8% 5.3% 39.07 (R) 8% 5.3% 39.06 (C)
(1)6% 4% 39.07 (S) £1.20 per lb. £0.80 per lb. 39.07 (A)
(1)9.6% 6.4% 39.07 (T) 6% 4% 39.07 (A)
(2)8% 5.3% 39.07 (U) 8% 5.3% 39.07 (A)
(4)(a) 6% 4% 39.07 (V) 8% 5.3% 39.07 (B)
(1)8% 5.3% 39.07 (W)
(1)6% 4% 39.07 (B)
(2)6% 4% 39.07 (W) (1A) 12% 12% 39 07 (C) 8% 5.3% 40.06 (A) 8% 5·3% 39.07 (D)
(1)8% 5.3% 40.07 (A) 19.2% 12·8% 39.07 (D)
(2)8% 5·3% 40.08 (A) 8% 5·3% 39.07 (D)
(3)8% 5.3% 39.07 (D)
(4)9.6% 6.4% 40.11 (A)
(1)25.5% or £0.187 each* 25.5% or £0.187 each* 39.07 (D)
(5)9.6% 6.4% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 40.11 (A)
(1)(b) 25.5% or £0.187 each* 25.5% or £0.187 each* 42.05 (E) 9.6% 6.4% 42.05 (F) 9.6% 6.4% 40.11 (A)
(2)25.5% 25.5% 42.05 (G) 24% or £0.024 per gross* 16% or £0.016 per gross* 40.11 (A)
(3)13.5% 13.5% 40.11 (A)
(4)24% 24% 43.02 (A) 6% 43.02 (B) 12% 8% 40.11 (B) 12% 8% 43.03 (A) 12% 8% 40.12 (A) £0.006 each £0.004 each 43.03 (B) 6% 4% 40.13 (B) 2.4% 1.6% 43.04 (B) 12% 8% 40.13 (C) 12% 8% 44.13 (B) 8% 5.3% 40.14 (A) 2.4% 1.6% 44.14 (A) 12% 8% 44.15 (A) 12% 8% 40.14 (B) £0.012 per dozen £0.008 per dozen 44.15 (B)
(1)6% 4% 41.02 (A) 3.6% 3.6% 44.16 (A) 6% 4% 41.02 (B) 12% or £0.006; per lb.* 12% or £0.006 per lb.* 44.18 6% 4% 44.19 (A) 8% 5.3% 41.03 (A) 3.6% 3.6% 44.20 (A) 12% 8% 41.03 (B) 12% or £0.006 per lb.* 12% or £0.006 per lb.* 44.20 (B) 10% 6.7% 44.21 (B) 6% 4% 41.10 8% 8% 44.21 (C) 8% 5.3% 42.01 (A) 9.6% 6.4% 44.22 (A) 8% 5.3% 42.02 (B) 5.3% 3.6% 44.23 12% 8.9% 42.02 (C) 12% 8% 44.24 (A) 8% 5.3% 42.02 (D) 9.6% 6.4% 44.24 (B) 8% 5.3% 42.03 (A) 9.6% 6.4% 44.25 (A) 8% 5.3% 42.03 (C) 2.4% 1.6% 44.25 (B) 9.6% 6.4% 42.03 (D) 12% 8% 44.27 (A)
(2)10% 6.7% 42.04 (A) 4.8% 3.2% 44.27 (B)
(1)5.3% 3.6% 42.05 (A) 8% 5.3% 44.27 (B)
(2)8% 5.3% 42.05 (B) 8% 5.3% 44.27 (C) 12% or £0.001 per length of 10 beads or fraction of 10 beads* 8% or £0.0007 per length of 10 beads or fraction of 10 beads* 42.05 (C) 12% 8% 42.05 (D) 12% 8% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate 44.27 (D) 10% 6.7% 48.01 (B)
(2)6% 44.28 (A) 12% 8% 48.02 (A) 6% 4% 44.28 (B)
(1)12% or £0.036 per rung, round, step or tread* 8% or £0.024 per rung, round, step or tread* 48.02 (B) 1.2% 0.8% 48.02 (C) 6% 4% 48.03 (A) 1.2% 0.8% 44.28 (B)
(2)12% or £0.018 per rung, round, step or tread* 8% or £0.012 per rung, round, step or tread* 48.03 (B)
(1)8% plus 1.2% 5.3% plus 0.8% 48.03 (B)
(2)1.2% 0.8% 48.03 (C) 6% 4% 44.28 (B)
(3)12% 8% 48.04 (A)
(1)1.2% 8% 44.28 (C) 8% 5.3% 48.04 (A)
(2)8% 5.3% 44.28 (D) 8% 5.3% (a) plus 1.2% plus 0.8% 44.28 (E) 9.6% 6.4% 48.04 (A)
(2)(b) 6.8% plus 1.2% 4.5% plus 0.8% 44.28 (F)
(1)8% or £0.096 per gross* 5.3% or £0.064 per gross* 48.04 (B)
(1)44.28 (F)
(2)8% or £0.192 per gross* 5.3% or £0.128 per gross* 48.04 (B)
(2)6% 4% 48.05 (A) 8% 5.3% 44.28 (G) 6% 4% 48.05 (B)
(1)1.2% 0.8% 46.01 (A) 9.6% 6.4% 46.02 (A) 6% 4% 48.05 (B)
(2)(a) 8% plus 1.2% 5.3% plus 0.8% 46.03 (A) 6% 4% 46.03 (B) 7.2% 4.8% 48.05 (B)
(2)(
- b)(
- i)8% plus 1.2% 5.3% plus 0.8% 48.01 (A)
(1)£0.006 per sq. yd. £0.004 per sq. yd. 48.01 (A)
(2)(a(i) 8% plus 1.2% 5.3% plus 0.8% 48.05 (B)
(2)(
- b)(
- ii)6.8% plus 1.2% 4.5% plus 0.8% 48.01 (A)
(2)(
- a)(
- ii)1.2% 0.8% 48.05 (C) 6% 4% 48.01 (A)
(2)(a) (iii) 6.8% plus 1.2% 4.5% plus 0.8% 48.06 (B) 2.4% 1.6% 48.06 (C) 6% 4% 48.01 (A)
(2)(b) 1.2% 0.8% 48.07 (A) 8% 5.3% 48.01 (B)
(1)£0.006 £0.004 per sq. yd. per sq. yd. 48.07 (B) 4.8% 3.2% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 48.07 (C) 6.8% plus 1.2% 4.5% plus 0.8% 48.13 (B)
(1)12% or £0.60 per lb.† 8% or £0.40 per lb.† 48.07 (D) 12% or £0.60 per lb.† 8% or £0.40 per lb.† 48.13 (B)
(2)6% 4% 48.14 6% 4% 48.07 (E) £0.006 per sq. yd. £0.004 per sq. yd. 48.15 (A) 6% 6% 48.15 (B) 8% 5.3% 48.07 (F) 4.8% 3.2% 48.07 (G) 8% 5.3% 48.15 (C) 8% 5.3% 48.07 (H)
(1)(a) 9.6% 6.4% 48.15 (D) 24% 16% 48.15 (E) 6% 4% 48.07 (H)
(1)(
- b)(
- ii)2.4% 1.6% 48.15 (F) 8% 5.3% 48.07 (H)
(2)(a) 8% plus 1.2% 5.3% plus 0.8% 48.15 (G) 8% 5.3% 48.15 (H) 8% 5.3% 48.07 (H)
(2)(b) 1.2% 0.8% 48.15 (IJ) 9.6% 6.4% 48.15 (K) 4.8% 3.2% 48.07 (H)
(2)(
- c)(
- i)8% plus 1.2% 5.3% plus 0.8% 48.15 (L) 4.8% 3.2% 48.15 (M) 6.8% plus 1.2% 4.5% plus 0.8% 48.07 (H)
(2)(
- c)(
- ii)6.8% plus 1.2% 4.5% plus 0.8% 48.07 (IJ)
(1)2.4% 1.6% 48.15 (N) 8% plus 1.2% 48.07 (IJ)
(2)6% 4% 48.09 (A) £0.008 per sq. yd. 48.15 (O) 4.8% 3.2% 48.15 (Q)
(1)1.2% 0.8% 48.09 (B)
(1)£0.006 per sq. yd. £0.004 per sq. yd. 48.15 (Q)
(2)8% 5.3% 48.10 1.2% 0.8% plus 1.2% plus 0.8% 48.11 (A) 2.4% or £0.0025 per linear yard† plus 1.2% 1.6% or £0.0017 per linear yard† plus 0.8% 48.15 (Q)
(3)6.8% plus 1.2% 4.5% plus 0.8% 48.15 (R) 6% 4% 48.16 (A) 8% 8% 48.11 (B) 9.6% 6.4% 48.16 (B) 6% 6% 48.12 £0.024 per sq. yd. £0.016 per sq. yd. 48.17 (A) 6% 4% 48.13 (A) 12% or £0.006 each† 8% or £0.004 each† 48.18 (A)
(1)6% or £0.096 per dozen* 4% or £0.064 per dozen* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 48.18 (A)
(2)6% or £0.048 per dozen* 4% or £0.032 per dozen* 49.09 6% 4% 49.10 12% 8% 48.18 (A)
(3)6% 4% 49.11 (A) 12% 8% 48.18 (B)
(1)6% 4% 49.11 (B)
(1)12% 8% 48.18 (B)
(2)9% 6% 49.11 (B)
(2)6% 4% 48.18 (B)
(3)12% 8% 49.11 (B)
(3)8% 5.3% 48.19 6% 4% 49.11 (B)
(5)(
- b)(
- i)12% 8% 48.20 (B) 8% 5.3% 49.11 (B)
(5)(
- b)(
- ii)2.4% 1.6% 48.21 (A) 9.6% 6.4% 48.21 (A1) 12% 8% 50.03 (A) 18% 12% 48.21 (B) 8% 5.3% 50.03 (B) 8% 5.3% 48.21 (C) 8% 5.3% 50.04 (A)
(1)9% 6% 48.21 (D) 8% 5.3% 50.04 (A)
(2)9.6% 6.4% 48.21 (E) £1.20 per lb. £0.80 per lb. 50.04 (B)
(1)8% 5.3% 50.04 (B)
(2)8% 5.3% 48.21 (F) 12% 8% (a) 48.21 (G) 9.6% 6.4% 50.05 (A)
(1)9% 6% 48.21 (H) 9.6 6.4% 50.05 (A)
(2)9.6% 6.4% 48.21 (IJ) 7.2% 4.8% 50.05 (B)
(1)8% 5.3% 48.21 (K) 11.2% 11.2% 50.05 (B)
(2)(a) 8% 5.3% 48.21 (L) 6% 6% 50.06 (A)
(1)9% 6% 48.21 (M) 8% 5.3% 50.06 (A)
(2)9.6% 6.4% 48.21 (N) 6% 4% 50.06 (B)
(1)8% 5.3% 48.21 (N1) 12% 12% 50.06 (B)
(2)8% 5.3% 48.21 (O)
(1)9.6% 6.4% (a) 49.01 (A) 7.2% 4.8% 50.07 (A)
(1)9% 6% 49.01 (D)
(1)12% 8% 50.07 (A)
(2)9.6% 6.4% 49.01 (D)
(2)2.4% 1.6% 50.07 (B)
(1)8% 5.3% 49.04 (A) 7.2% 4.8% 50.09 (A) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 49.07 (B) 6% 4% 49.07 (C)
(1)12% 8% 50.09 (B) 49.07 (C)
(2)2.4% 1.6% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 50.09 (C)
(1)4.8% 4.8% 51.04 (C)
(1)(b) 15% or £0.09 per sq. yd.* 15% or 15% or £0.09 per sq. yd.* 50.09 (C)
(2)(
- a)(
- i)15% or £0.18 per sq. yd.*0.18 15% or £0.18 per sq. yd.* 51.04 (C)
(2)50.09 (C)
(2)(
- a)(
- ii)15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 52.01 (A)
(1)8% 8% 52.01 (A)
(2)8% 5.3% 50.09 (C)
(2)(
- b)(
- i)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 52.01 (B)
(1)8% 5.3% 53.03 (A) 18% 12% 50.09 (C)
(2)(b) (iii) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 53.03 (B) 8% 5.3% 53.04 (A) 18% 12% 50.10 (A) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 53.04 (B) 8% 5.3% 53.05 (A) 8% 5.3% 50.10 (B) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 53.06 8% 8% 53.07 8% 8% 50.10 (C)
(1)4·8% 4.8% 53.08 8% 8% 53.09 8% 8% 50.10 (C)
(2)(
- a)(
- i)15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 53.10 8% 8% 50.10 (C)
(2)(
- a)(
- ii)15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 53.11 (A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 50.10 (C)
(2)(
- b)(
- i)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 53.11 (B) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 50.10 (C)
(2)(b) (iii) 8% or £0.03 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 53.11 (C)
(1)15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 51.01 (B) 8% 5.3% 53.11 (C)
(2)(b) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 51.02 (A) 9.6% 6.4% 51.04 (A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 53.12 (A) 51.04 (B) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 53.12 (B)
(1)(a) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 51.04 (C)
(1)(a) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 53.12 (B)
(1)(b) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 53.12 (B)
(2)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 55.03 (A) 18% 18% 55.03 (B) 8% 8% 53.13 (A) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 55.04 (A) 8% 8% 55.04 (B) 8% 8% 53.13 (B)
(1)(a) 15% or 0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 55.05 8% 8% 55.06 8% 8% 53.13 (B)
(1)(b) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 55.07 (A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 53.13 (B)
(2)8% or £0.02 per sq. yd.* 5.3 or £0.0133 per sq. yd.* 55.07 (B) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 54.01 (A) 18% 12% 55.07 (C)
(1)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 54.01 (B) 8% 5.3% 54.01 (C) 8% 5.3% 55.07 (C)
(2)54.02 (A) 18% 12% 54.02 (B) 8% 5.3% 55.08 (A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 54.02 (C) 8% 5.3% 54.03 (A) 9% 6% 55 08 (B)
(1)54.03 (B) 9% 6% 54.03 (C)
(1)8% 5.3% 54.04 (A) 9% 6% 55.08 (B)
(2)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd. * 54.04 (B)
(1)8% 5.3% 54.05 (A) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 55.09 (A) 54.05 (B) 8% or £0.02 per sq. yd.* 5.3% or £0.133 per sq. yd.* 55.09 (B) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 55.09 (C) 8% 8% 54.05 (C)
(1)4·8% 4.8% 54.05 (C)
(2)(a) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 55.09 (D)
(1)(a) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 54.05 (C)
(2)(b) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 55.09 (D)
(1)(b) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 54.05 (C)
(3)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 55.09 (D)
(2)(a) 15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 55.09 (D)
(2)(b) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 57.06 (B)
(2)(a) 11.5% 10% 57.07 (A) 8% 5.3% 56.03 (A) 18% 12% 57.07 (B)
(1)(b) 56.03 (B) 8% 5.3% 56.04 (A) 8% 5.3% 57.09 8% or £0.02 per sq. yd.* 5.3% or £0.133 per sq. yd.* 56.04 (B) 8% 5.3% 56.05 8% 5.3% 57.10 (B) 8% or £0.02 per sq. yd.* 56.06 (A) 8% 5.3% 56.07 (A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 57.11 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 56.07 (B) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 58.01 9.6% 9.6% 58.02 (A) 2.4% 2.4% 56.07 (C) 8% 8% 58.02 (B)
(1)(b) 9.6% 9.6% 56.07 (D)
(1)(a) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 58.02 (B)
(2)(b) 10% 10% 56.07 (D)
(1)(b) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 58.04 (A)
(1)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 56.07 (D)
(2)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 58.04 (A)
(2)8% or £0.02 per sq. yd.* 5.3% or £o.0133 per sq. yd.* 57.01 (A) 18% 12% 58.04 (B)
(1)(
- a)(
- i)(I) 15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 57.01 (B) 8% 5.3% 57.01 (C) 8% 5.3% 58.04 (B)
(1)(
- a)(
- i)(II) 57.02 (A) 18% 12% 57.02 (B) 8% 5.3% 57.03 (B)
(1)18% 12% 58.04 (B)
(1)(
- a)(
- ii)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 57.03 (B)
(2)8% 5.3% 57.03 (B)
(3)8% 5.3% 58.04 (B)
(1)(a) (iii) (I) 57.04 (A) 18% 12% 57.04 (B) 8% 5.3% 58.04 (B)
(1)(a) (iii) (II) 8% or £0.02 per sq. yd.* 5.3% or £0.133 per sq. yd.* 57.04 (C) 8% 5.3% 57.05 (B) 9.6% 6.4% 58.04 (B)
(2)(a) 57.06 (B)
(1)8% 5.3% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 58.04 (B)
(2)(b) 8% or £0.02 per sq. yd.* 5.3% or £o.0133 per sq. yd.* 58.07 (A)
(2)(
- a)(
- ii)8% 5.3% 58.04 (B) (2A) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 58.07 (A)
(2)(
- b)(
- i)8% 5.3% 58.07 (B)
(1)8% 5.3% 58.05 (A)
(2)(a) 9.6% or £0.001 per linear yard* 9.6% or £0.001 per linear yard* 58.07 (B)
(2)(
- a)(
- i)(I) 24% 24% 58.07 (B)
(2)(
- a)(
- i)(II) 24% 16% 58.05 (A)
(2)(b) 9.6% or £0.001 per linear yard* 6.4% or £0.0007 per linear yard* 58.07 (B)
(2)(
- a)(
- ii)(I) 9.6% 9.6% 58.05 (B) 9.6% 6.4% 58.07 (B)
(2)(
- a)(
- ii)(II) 9.6% 6.4% 58.05 (C)
(1)24% 24% 59.01 (A) 7.2% 4.8% 58.05 (C)
(2)24% 16% 58.05 (D)
(2)(a) 12% 12% 59.01 (B) 8% or £0.006 per lb.* 5.3% or £0.004 per lb.* 58.05 (D)
(2)(b) 12% 8% 59.01 (C) 8% 59.01 (D) 18% 12% 58.05 (E)
(1)8% 8% 59.02 (A)
(2)10% 6.7% 58.05 (E)
(2)8% 5.3% 59.02 (B)
(2)4·8% 3.2% 58.05 (F)
(1)(b) 12% 12% 59.02 (C)
(2)6% 4% 58.05 (F)
(2)(a) 9.6% 9.6% 59.03 (A) 9.6% 6.4% 59.03 (B) 12% 8% 58.05 (F)
(2)(b) 9.6% 6.4% 59.03 (C) 6% 4% 58.05 (F)
(3)(a) 15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 59.03 (D)
(1)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 58.05 (F)
(3)(
- b)(
- i)8% 8% 59.04 (A)
(1)(b) 9.4% 58.05 (F)
(3)(
- b)(
- ii)8% 5.3% 59.04 (A)
(2)9.6% 6.4% 58.06 (A)
(1)9.6% 6.4% 59.04 (B)
(2)11.5% 10% 58.06 (A)
(2)8% 5.3% 59.06 (A) 24% or £0.024 per gross* 16% or £0.016 per gross* 58.07 (A)
(1)(a) 9% 6% 58.07 (A)
(1)(b) 9.6% 6.4% 59.07 (A)
(1)8% or £0.02 per sq. yd.* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 59.07 (A)
(2)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.10 (A) £0.016 per sq. yd. £0.0107 per sq. yd. 59.10 (B) £0.024 per sq. yd. £0.016 per sq. yd. 59.07 (B) 4.8% 4.8% 59.07 (C)
(2)(a) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 59.11 (A)
(1)59.11 (A)
(2)9.6% 6.4% 59.07 (C)
(2)(
- b)(
- i)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 59.11 (B)
(1)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.07 (C)
(2)(
- b)(
- ii)(I) (Ia) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.11 (B)
(2)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.07 (C)
(2)(
- b)(
- ii)(I) (Ib) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.11 (C)
(2)(
- a)(
- i)15% or £0.18 per sq. yd.* 15% or £0.18 per sq. yd.* 59.08 (A)
(1)12% 12% 59.11 (C)
(2)(
- a)(
- ii)15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 59.08 (A)
(2)12% 8% 59.08 (B)
(1)(a) 4.8% 4.8% 59.11 (C)
(1)(b) 15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 59.11 (C)
(2)(b) (ii)
(1a)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.08 (B)
(1)(c) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.11 (C)
(2)(b) (ii)
(1)
(1b)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.08 (B)
(2)(
- a)(
- i)9.6% 9.6% 59.08 (B)
(2)(
- a)(
- ii)(II) 9.6% 6.4% 59.12 (A)
(1)59.09 (A)
(1)9.6% 9.6% 59.12 (A)
(2)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.09 (A)
(2)9.6% 6.4% 59.09 (B)
(1)4.8% 4.8% 59.09 (B)
(2)(a) 15% or £0.09 per sq. yd.* 15% or £0.09 per sq. yd.* 59.12 (B)
(1)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.09 (B)
(2)(
- b)(
- i)15% or £0.04 per sq. yd.* 15% or £0.04 per sq. yd.* 59.12 (B)
(2)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.12 (C) 9.6% 6.4% 59.09 (B)
(2)(
- b)(
- ii)(I) (Ia) 8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 59.12 (D)
(1)12% 8% 59.12 (D)
(2)(a) 6% 6% 59.09 (B)
(2)(
- b)(
- ii)(I) (Ib) 8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 59.12 (D)
(2)(b) 6% 4% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 59.12 (E)
(1)4.8% 4.8% 60.01 (A)
(2)(
- b)(
- i)6% or £0.0079 per sq. yd. * 6% or £0.0079 per sq. yd.* 59.12 (E)
(2)(
- a)(
- i)15% or £0.18 per sq. yd. * 15% or £0.18 per sq. yd. * 60.01 (A)
(2)(
- b)(
- ii)6% or £0.014 per sq. yd.* 6% or £0.014 per sq. yd.* 59.12 (E)
(2)(
- a)(
- ii)15% or £0.09 per sq. yd. * 15% or £0.09 per sq. yd. * 60.01 (A)
(2)(c) 6% 4% 59.12 (E)
(2)(
- b)(
- i)15% or £0.04 per sq. yd. * 15% or £0.04 per sq. yd. * 60.02 (A)
(1)(a) 12% 8% 59.12 (E)
(2)(
- b)(
- ii)(I) (Ia) 8% or £0.02 per sq. yd. * 8% or £0.02 per sq. yd. * 60.02 (A)
(1)(b) 6% 4% 60.02 (A)
(2)(
- a)(
- i)12% 8% 59.12 (E)
(2)(
- b)(
- ii)(I) (Ib) 8% or £0.02 per sq. yd. * 5.3% or £0.0133 per sq. yd. * 60.2 (A)
(2)(a) (iii) £0.48 per dozen pairs £0.32 per dozen pairs 59.13 (A)
(1)19.2% 19.2% 59.13 (A)
(2)19.2% 12.8% 60.02 (A)
(2)(b) 59.13 (B)
(1)(a) 19.2% 19.2% 60.02 (A)
(3)(
- a)(
- i)12% 8% 59.13 (B)
(1)(b) 19.2% 12.8% 59.13 (B)
(2)(a) 6% 6% 60.02 (A)
(3)(
- a)(
- ii)£0.036 per dozen pairs £0.024 per dozen pairs 59.13 (B)
(2)(b) 6% 4% 60.02 (A)
(3)(b) 12% 8% 59.14 (A)
(1)9.6% 9.6% 60.02 (B)
(1)(a) £0.12 per dozen pairs £0.08 per dozen pairs 59.14 (A)
(2)9.6% 6.4% 59.16 (A) 15% or £0.04 per sq. yd. * 15% or £0.04 per sq. yd. * 60.02 (B)
(1)(b) 59.16 (B)
(1)12% or £0.032 per sq. yd. * 12% or £0.032 per sq. yd. * 60.02 (B)
(1)(c) 12% 8% 59.16 (B)
(2)12% or £0.032 per sq. yd. * 8% or £0.0213 per sq. yd. * 60.02 (B)
(2)(a) £0.12 per dozen pairs £0.08 per dozen pairs 59.17 (A)
(1)8% 8% 60.02 (B)
(2)(b) 12% 8% 59.17 (A)
(2)8% 5.3% 60.02 (C) 12% 8% 60.01 (A)
(1)8% 5.3% 60.03 (A)
(1)12% 8% 60.01 (A)
(1)(a) 12% 8% 60.03 (A)
(2)8% 5.3% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 60.03 (B)
(1)12% or £0.40 per dozen pairs * 8% or £0.2667 per dozen pairs * 60.05 (A)
(2)(
- b)(
- ii)(I) 12% 8% 60.05 (B) 8% 5.3% 60.03 (B)
(2)(
- a)(
- i)15% 15% 60.05 (C)
(1)6% 4% 60.05 (C)
(2)12% or £0.12 each* 8% or £0.08 each* 60.03 (B)
(2)(
- a)(
- ii)15% or £0.30 per dozen pairs* 15% or £0.30 per dozen pairs* 60.05 (D)
(1)6% 4% 60.03 (B)
(2)(b) 12% 12% 60.06 (A)
(1)19.2% 12.8% 60.06 (B)
(1)(a) 12% 8% 60.03 (C)
(1)(a) 15% 15% 60.06 (B)
(1)(b) 6% 4% 60.03 (C)
(1)(b) 15% or £0.30 per dozen pairs* 15% or £0.30 per dozen pairs* 60.06 (C)
(1)9.6% 6.4% 61.01 (A)
(1)12% 8% 60.03 (C)
(2)12% 12% 61.01 (A)
(2)2.4% 2.4% 60.03 (C)
(3)12% 8% 61.01 (B)
(1)(a) 12% 8% 60.04 (A)
(1)7.2% plus £0.072 each 7.2% plus £0.072 each 61.01 (B)
(2)(a) 12% or £0.60 each* 12% or £0.60 each* 60.04 (A)
(2)7.2% plus £0.048 each 7.2% plus £0.048 each 61.01 (C)
(1)(a) 12% 8% 60.04 (A)
(3)(a) 7.2% 4.8% 61.01 (C)
(2)(a) 12% 12% 60.04 (A)
(3)(b) 7.2% 7.2% 61.02 (A)
(1)(a) 12% 8% 60.04 (A)
(3)(c) 7.2% 7.2% 61.02 (A)
(1)(b) 2.4% 2.4% 60.04 (B)
(1)8% 5.3% 61.02 (A)
(2)(a) 12% 8% 60.04 (B)
(2)(a) 12% or £0.192 per dozen* 8% or £0.128 per dozen* 61.02 (A)
(2)(b) 2.4% 1.6% 60.04 (B)
(2)(b) 12% 8% 61.02 (B)
(1)(a) 12% 8% 60.05 (A)
(2)(
- a)(
- ii)(I) (Ia) 12% 8% 61.02 (B) (I) (
- b)12% 12% 60.05 (A)
(2)(
- a)(
- ii)(II) (IIa) 12% 12% 61.03 (A)
(1)7.2% plus £0.072 each 7.2% plus £0.072 each Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 61.03 (A)
(2)7.2% plus £0.048 each 7.2% plus £0.048 each 61.09 (B)
(2)12% 8% 61.10 (A)
(1)(
- a)(
- i)£0.12 per dozen pairs £0.12 per dozen pairs 61.03 (A)
(3)(a) 7.2% 4.8% 61.10 (A)
(3)(b) 7.2% 7.2% 61.10 (A)
(1)(a) (iii) 12% 12% 61.03 (B)
(1)12% 8% 61.03 (B)
(2)12% 12% 61.10 (A)
(1)(
- b)(
- i)£0.12 per dozen pairs £0.08 per dozen pairs 61.04 (A) 7.2% 7.2% 61.04 (B)
(1)12% 12% 61.10 (A)
(2)12% 8% 61.10 (A)
(2)(
- a)(
- i)(I) 12% 8% 61.05 (A) 6% 6% 61.05 (B)
(1)12% 12% 61.10 (A)
(2)(
- a)(
- i)(II) £0.48 per dozen pairs £0.48 per dozen pairs 61.05 (B)
(2)12% 8% 61.06 (A)
(1)6% 6% 61.10 (A)
(2)6% 6% 61.10 (A)
(2)(
- a)(
- ii)(II) 12% 12% 61.06 (B)
(1)(a) 12% 12% 61.10 (A)
(2)(
- b)(
- i)(I) 12% 8% 61.06 (B)
(1)(b) 12% 12% 61.06 (B)
(2)(a) 12% 8% 61.10 (A)
(2)(
- b)(
- i)(II) £0.36 per dozen pairs £0.24 per dozen pairs 61.06 (B)
(2)(b) 12% 8% 61.10 (A)
(2)(
- b)(
- ii)12% 8% 61.07 (A) 12% 12% 61.10 (B)
(1)(b) 12% 12% 61.07 (B) 12% 8% 61.10 (B)
(2)(b) 12% 8% 61.08 (A)
(1)12% 8% 61.08 (A)
(2)12% 12% 61.10 (C)
(1)(a) 9.6% 9.6% 61.08 (B) 12% 8% 61.10 (C)
(1)(b) 9.6% 9.6% 61.09 (A)
(1)12% or £0.04 each* 12% or £0.04 each* 61.09 (A)
(2)12% or £0.04 each* 8% or £0.0267 each* 61.10 (C)
(2)(
- a)(
- i)12% or £0.40 per dozen pairs* 8% or £0.2667 per dozen pairs* 61.10 (C)
(2)(
- a)(
- ii)12% 8% 61.09 (B)
(1)12% 12% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 61.10 (C)
(2)(
- b)(
- i)12% 12% 62.02 (D)
(1)(
- b)(
- ii)(II) 12% or £0.024 each* 8% or £0.016 each* 61.10 (C)
(2)(
- b)(
- ii)12% 8% 62.02 (D)
(1)(b) (iii) (I) 61.11 (B)
(1)(b) 12% 12% 62.02 (D)
(1)(b) (iii) (II) 12% or £0.036 each* 8% or £0.024 each* 61.11 (B)
(2)(b) 12% 8% 61.11 (C)
(1)(a) 12% 8% 62.02 (D)
(1)(b) 12% 12% 62.02 (D)
(1)(
- c)(
- ii)(I) 12% 12% 61.11 (C)
(2)12% 8% 62.02 (D)
(1)(
- c)(
- ii)(II) 12% 8% 62.01 (A)
(1)12% 12% 62.01 (A)
(2)12% 8% 62.02 (D)
(2)(
- a)(
- i)8% or £0.02 per sq. yd.* 8% or £0.02 per sq. yd.* 62.01 (B)
(2)(a) 15% or £0.15 each* 15% or £0.15 each* 62.02 (D)
(2)(
- a)(
- ii)8% or £0.02 per sq. yd.* 5.3% or £0.0133 per sq. yd.* 62.01 (B)
(2)(b) 15% or £0.15 each* 12% or £0.12 each* 62.02 (D)
(2)(b) 11.2% 7.5% 62.03 (B)
(1)12% 12% 62.02 (A)
(1)6% 6% 62.03 (B)
(2)12% 8% 62.02 (A)
(5)(a) 12% 12% 62.04 (A)
(1)8% 8% 62.02 (A)
(5)(b) 12% 8% 62.04 (A)
(2)8% 5.3% 62.04 (B)
(1)12% 12% 62.02 (C)
(1)8% 8% 62.04 (B)
(2)12% 8% 62.02 (C)
(2)8% 5.3% 62.05 (B)
(2)8% 8% 62.02 (D)
(1)(
- a)(
- i)6% 6% 62.05 (B)
(3)8% 5.3% 62.02 (D)
(1)(
- a)(
- ii)6% 6% 62.05 (C)
(2)12% 12% 62.05 (C)
(3)12% 8% 62.02 (D)
(1)(
- b)(
- i)(I) 12% or £0.048 per dozen* 12% or £0.048 per dozen* 62.05 (D)
(2)24% or £0.024 per gross* 24% or £0.024 per gross* 62.02 (D)
(1)(
- b)(
- i)(II) 12% or £0.048 per dozen* 8% or £0.032 per dozen* 62.05 (D)
(3)24% or £0.024 per gross* 16% or £0.016 per gross* 62.02 (D)
(1)(
- b)(
- ii)(I) 12% or £0.024 each* 12% or £0.024 each* 62.05 (E)
(1)7.2% 7.2% 62.05 (E)
(2)7.2% 4.8% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 62.05 (G)
(2)12% 12% 62.05 (R)
(1)(
- b)(
- ii)(III) 12% or £0.024 each* 8% or £0.16 each* 62.05 (G)
(3)12% 8% 62.05 (H)
(2)8% 8% 62.05 (R)
(1)(b) (iii) (II) 62.05 (H)
(3)8% 5.3% 62.05 (IJ)
(2)5.3% 5.3% 62.05 (R)
(1)(b) (iii) (III) 12% or £0.036 each* 8% or £0.024 each* 62.05 (IJ)
(3)5.3% 3.6% 62.05 (K)
(2)9.6% 9.6% 62.05 (R)
(3)9.6% 6.4% 62.05 (R)
(1)(
- c)(
- ii)(II) 12% 12% 62.05 (L)
(1)(b) 9.6% 9.6% 62.05 (R)
(1)(
- c)(
- ii)(III) 12% 8% 62.05 (L)
(1)(c) 9.6% 6.4% 63.01 (A) 6% 4% 62.05 (L)
(2)(b) 8% 8% 64.02 20% or £0.1667 per pair* 20% or £0.1667 per pair* 62.05 (L)
(2)(c) 8% 5.3% 62.05 (M)
(2)9.6% 9.6% 64.03 20% or £0.1667 per pair* 62.05 (M)
(3)9.6% 6.4% 64.04 20% or £0.1667 per pair* 20% or £0.1667 per pair* 62.05 (N)
(2)8% 8% 62.05 (N)
(3)8% 5.3% 64.05 (A) 9.6% or £0.006 per dozen* 62.05 (O)
(2)12% 12% 62.05 (O)
(3)12% 8% 64.05 (B)
(1)(a) 8% 8% 62.05 (P) 12% or £0.40 per dozen pairs* 8% or £0.2667 per dozen pairs* 64.05 (B)
(1)(b) 7.2% 7.2% 64.05 (B)
(1)(c) 14.4% 14.4% 62.05 (Q)
(2)6% 6% 64.05 (B)
(2)8% 8% 62.05 (Q)
(3)6% 4% 64.05 (B)
(3)(a) £0.048 per dozen £0.048 per dozen 62.05 (R)
(1)(a) 6% 6% 64.05 (B)
(3)(b) 62.05 (R)
(1)(
- b)(
- i)(II) 12% 12% 64.05 (B)
(3)(c) £0.012 per dozen £0.12 per dozen 62.05 (R)
(1)(
- b)(
- i)(III) 12% 8% 64.05 (B)
(4)(a) 62.05 (R)
(1)(
- b)(
- ii)(II) 12% or £0.024 each* 12% or £0.024 each* 64.05 (B)
(4)(b) 9.6% 9.6% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 64.05 (B)
(5)(a) 9.6% or £0.006 per dozen* 9.6% or £0.006 per dozen* 65.05 (E)
(2)(b) 12% or £0.09 each* 8% or £0.06 each* 64.06 (A) 2.4% 2.4% 65.05 (E)
(2)(
- c)(
- i)64.06 (B) 12% 12% 65.02 (A) 12% 8% 65.05 (E)
(2)(
- c)(
- ii)6% 4% 65.02 (C)
(1)12% or £0.12 each* 8% or £0.08 each* 65.06 (B) 2.4% 1.6% 65.06 (D)
(1)12% 8% 65.02 (C)
(2)(b) 6% 4% 65.06 (D)
(2)(a) 12% or £0.12 each* 8% or £0.08 each* 65.03 (A) 12% or £0.045 each* 8% or £0.03 each* 65.06 (D)
(2)(
- b)(
- ii)12% 8% 65.03 (B)
(1)12% or £0.09 each* 8% or £0.06 each* 65.06 (D)
(2)(b) (iii) 6% 4% 65.07 (A) 12% 8% 65.03 (B)
(2)(a) 15% 15% 66.01 (A) 6% or £0.08 each* 4% or £0.0533 each* 65.03 (B)
(2)(b) 12% 8% 65.04 (A)
(1)15% 15% 66.01 (B) 6% or £0.04 each* 65.04 (A)
(2)12% 8% 66.03 (A)
(2)6% 4% 65.04 (C)
(1)12% or £0.12 each* 8% or £0.08 each* 67.01 (A) 12% 8% 67.02 (A)
(1)9.6% 6.4% 65.04 (C)
(2)(b) 6% 4% 67.02 (A)
(2)12% 8% 65.05 (A) 12% or £0.045 each* 8% or £0.03 each* 67.04 (A) 12% 8% 68.01 16% 10.7% 65.05 (B) 12% 8% 68.02 (B) 8% 5.3% 65.05 (D) 2.4% 1.6% 68.02 (C) 12% or £0.001 per length of 10 beads or fraction of 10 beads* 8% or £0.0007 per length of 10 beads or fraction of 10 beads* 65.05 (E)
(1)(
- a)(
- i)15% 15% 65.05 (E)
(1)(
- a)(
- ii)12% 8% 65.05 (E)
(1)(b) 12% or £0.12 each* 8% or £0.08 each* 68.02 (D) 9.6% 68.02 (E) 16% 65.05 (E)
(2)(a) 12% 8% 68.06 (A)
(1)7.2% 4.8% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 68.06 (A)
(2)(b) 7.2% 4.8% 69.03 (A)
(2)12% 8% 69.04 (A) 12% 8% 68.09 (A) £0.006 per sq. yd. £0.004 per sq. yd. 69.05 (A)
(1)9.6% 6.4% 68.10 (A) £0.006 per sq. yd. £0.004 per sq. yd. 69.05 (A)
(2)12% 8% 69.06 (A)
(1)9.6% 6.4% 68.10 (B) 12% 8% 69.06 (A)
(2)12% 8% 68.10 (C) 9.6% 6.4% 69.07 (A) 9.6% 6.4% 68.11 (A) 12% 8% 69.07 (B)
(1)(a) 6.7% 4.5% 68.11 (B) 8% 5.3% 68.11 (C) 8% 5.3% 69.07 (B)
(1)(b) 12% 8% 68.12 (A)
(1)£0.036 per linear yard £0.024 per linear yard 69.08 (A) 9.6% 6.4% 68.12 (A)
(2)£0.054 per linear yard £0.036 per linear yard 69.08 (B)
(1)12% or £0.003 each* 8% or £0.002 each* 68.12 (A)
(3)£0.084 per linear yard £0.056 per linear yard 69.10 (A) 9% 6% 69.11 (A) 12% or £0.012 each* 8% or £0.008 each* 68.12 (A)
(4)£0.12 per linear yard £0.089 per linear yard 69.11 (B) £0.012 each 68.12 (A)
(5)£0.15 per linear yard £0.10 per linear yard 69.11 (C) £0.36 per cwt. £0.24 per cwt. 68.12 (C)
(1)4.8% 3.2% 69.12 (A) 12% 8% 68.14 (A) 11.2% 11.2% 68.16 (A) 9.6% 6.4% 69.12 (B)
(1)12% or £0.006 each* 8% or £0.004 each* 68.16 (B) 12% or £0.001 per length of 10 beads or fraction of 10 beads* 8% or £0.0007 per length of 10 beads or fraction of 10 beads* 69.12 (B)
(2)£0.012 each £0.008 each 69.12 (B)
(3)£0.36 per cwt. £0.24 per cwt. 68.16 (C)
(1)16% 10.7% 69.13 (A)
(1)£0.12 each £0.008 each 69.01 (A) 12% 8% 69.13 (A)
(2)(
- a)(
- ii)£0.36 per cwt. £0.24 per cwt. 69.01 (B) 9.6% 6.4% 69.02 (A) 12% 8% 69.14 (A) 9.6% 6.4% 69.03(A)
(1)9.6% 6.4% 69.14 (B) 8% 5.3% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 69.14 (C) 12% or £0.001 per length of ten beads or fraction of ten beads* 8% or £0.0007 per length of ten beads or fraction of ten beads* 70.14 (A)
(2)(a) 9.6% 6.4% 70.14 (A)
(2)(a) 41.2% 41.2% 69.14 (D) 12% 8% 70.19 (A) 12% or £0.001 per length of 10 beads or fraction of 10 beads* 8% or £0.0007 per length of 10 beads or fraction of beads* 69.14 (E)
(1)6% 4% 70.04 9.6% 6.4% 70.05 9.6% 6.4% 70.19 (B) 9.6% 70.06 9.6% 6.4% 70.19 (C) 8% 70.07 (B) 9.6% 6.4% 70.19 (D) 9.6% 6.4% 70.07 (D)
(1)12% 8% 70.19 (E)
(1)9.6% 6.4% 70.07 (D)
(2)9.6% 6.4% 70.08 (A) £0.01 per lb. £0.01 per lb. 70.21 (A) 9.6% 6.4% 70.21 (B) 12% 8% 70.08 (B)
(1)(b) 9.6% 6.4% 70.21 (C)
(1)(b) 9.6% 6.4% 70.08 (B)
(2)£0.01 per lb. £0.0067 per lb. 71.05 (B)
(2)9.6% 6.4% 70.09 (A) £0.54 per cwt. £0.36 per cwt. 71.06 (B) 9.6% 6.4% 70.09 (B)
(1)(a) 41.2% 41.2% 71.07 (B)
(2)9.6% 6.4% 71.08 (B) 9.6% 6.4% 70.9 (B)
(2)(b) 9.6% 6.4% 71.09 (B)
(2)9.6% 6.4% 70.10 (A) 2.5% 1.6% 71.10 (B) 9.6% 6.4% 70.10 (B)
(1)12% or £0.064 per gross* 8% or £0.0427 per gross* 71.12 9.6% 6.4% 71.13 9.6% 6.4% 70.10 (B)
(2)14.4% 9.6% 71.14 (B) 9.6% 6.4% 70.13 (A)
(1)8% or £0.096 per dozen* 5.3% or £0.064 per dozen* 71.15 9.6% 6.4% 70.13 (A)
(2)8% or £0.075 per dozen* 5.3% or £0.05 per dozen* 71.16 9.6% 6.4% 73.12 (A) 10% 8% 70.13 (C) 9.6% 6.4% 73.12 (B)
(1)7.5% 6% 70.14 (A)
(1)(b) 9.6% 6.4% 73.13 (A) 6% 4% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 73.13 (B)
(1)(b) 6% 4% 73.32 (A) 12% 8% 73.32 (B) 18% 12% 73.14 (A) 6% or £4.80 per ton* 4% or £3.20 per ton* 73.32 (C) 18% 12% 73.32 (D) 18% 12% 73.18 (A) 7.2% 4.8% 73.32 (E) 15% 15% 73.21 (IJ)
(1)(a) 12% 12% 73.35 (A) 15% 15% 73.21 (IJ)
(2)(a) 12% 12% 73.35 (B) £0.03 per lb. £0.02 per lb. 73.22 (B)
(1)10% 8% 73.35 (C) 6% 4% 73.22 (B)
(2)3.6% 2.4% 73.36 (A)
(2)9.6% 6.4% 73.23 (A)
(1)6% 4% 73.36 (B)
(1)4.8% 3.2% 73.23 (A)
(2)7.2% 4.8% 73.37 (A) 4.8% 3.2% 73.23 (B)
(1)8% 5.3% 73.38 (A) 9.6% 6.4% 73.23 (B)
(2)(a) 8% 5.3% 73.38 (B) 6% 4% 73.25 (B)
(1)6% 4% 73.38 (C) 9.6% 6.4% 73.26 6% or £4.80 per ton† 4% or £3.20 per ton† 73.38 (D)
(1)9.6% 6.4% 73.38 (D)
(2)8% 5.3% 73.27 (A) 4.8% or £9.60 per ton* 3.2% or £6.40 per ton* 73.38 (E)
(1)(c) 6% or £1.44 each* 4% or £0.96 each* 73.27 (B) 8% 5.3% 73.38 (E)
(2)(a) 8% 73.27 (C) 6% or £7.20 per ton* 4% or £4.80 per ton* 73.38 (E)
(3)(
- a)(
- i)7.5% 6% 73.27 (D) 8% or £8.00 per ton* 5.3% or £5.333 per ton* 73.38 (E)
(3)(
- b)(
- ii)7.2% or £0.03 each* 4.8% or £0.02 each* 73.28 (A) 4.8% or £9.60 per ton* 3.2% or £6.40 per ton* 73.38 (E)
(3)(b) (iii) 12% or £0.0375 each* 9.6% or £0.03 each* 73.29 (B)
(1)12% 8% 73.38 (E)
(3)(
- c)(
- i)73.31 (A) 8% 5.3% 73.31 (B) 18% 12% 73.38 (E)
(3)(
- c)(
- ii)7.2% 4.8% 73.31 (C) 12% 8% 73.38 (E)
(3)(
- d)(
- i)6% 4% 73.31 (E)
(1)18% 12% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 73.39 (A) 5.3% or £0.0015 per ounce* 3.6% or £0.001 per ounce* 74.18 (A) 8% 5.3% 74.18 (B) 8% 5.3% 73.39 (B)
(1)8% 5.3% 74.18 (C) 9.6% 6.4% 73.39 (B)
(2)5.3% or £0.0015 per ounce* 3.6% or £0.001 per ounce* 74.18 (D) 6% 4% 74.19 (A) 9.6% 6.4% 73.40 (A) 6% 4% 74.19 (B) 6% 4% 73.40 (B) 12% 8% 74.19 (C) 9.6% 6.4% 73.40 (C)
(2)8% 5.3% 74.19 (C1) 8% 8% 73.40 (D)
(2)8% 5.3% 75.06 (A) 9.6% 6.4% 73.40 (E) 9.6% 6.4% 75.06 (B)
(1)8% 5.3% 73.40 (F) 8% 5.3% 75.06 (C) 15% 15% 73.40 (G) 8% 5·3% 75.06 (C1) 8% 8% 73.40 (H) 12% 8% 76.02 (A) 6% 4% 73.40 (IJ) 4.8% 3.2% 76.03 (A) 8% 5.3% 73.40 (K) 8% 5.3% 76.03 (B)
(1)6% 4% 73.40 (L) 9.6% 6.4% 76.04 6% 4% 73.40 (M) 12% 8% 76.06 (A) 6% 4% 73.40 (N)
(2)(a) 8% 5.3% 76.08 (A)
(1)(a) 12% 12% 73.40 (N)
(3)(
- a)(
- i)7.5% 6% 76.08 (A)
(2)(a) 12% 12% 73.40 (N)
(3)(
- b)(
- i)9.6% or £0.03 each* 6.4% or £0.02 each* 76.08 (B)
(1)9.6% 6.4% 76.08 (C)
(1)8% 5.3% 73.40 (N)
(3)(
- c)(
- i)7.2% 4.8% 76.08 (C)
(2)(a) 6% 4% 74.07 (A) 18% 12% 76.09 (A)
(1)8% 5.3% 74.08 (A) 8% 5.3% 76.10 (A) 7.2% 4.8% 74.08 (B) 8% 5.3% 76.10 (B) 12% 8% 74.09 (A) 6% 4% 76.10 (C)
(1)(a) 8% 5.3% 74.11 (A) 8% 5.3% 74.15 (A) 15% 15% 76.14 (A) 4.8% or £9.60 per ton* 3.2% or £6.40 per ton* 74.17 (A) 4.8% 3.2% 74.17 (B) 9.6% 6.4% 76.15 (A) 18% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 76.15 (B) 9.6% 6.4% 82.02 (A)
(3)(a) 15% plus £0.9 each 12% plus £0.072 each 76.15 (C) 9.6% 6.4% 76.16 (A) 12% 8% 76.16 (B) 6% 4% 82.02 (B)
(2)12% plus £0.072 each 8% plus £0.048 each 76.16 (C) 12% 8% 76.16 (D) 9.6% 6.4% 82.02 (C)
(2)(a) 15% or £0.005 each* 76.16 (E)
(1)8% 5.3% 76.16 (F) 12% 8% 82.02 (C)
(3)15% plus £0.09 each 76.16 (G) 6% 4% 76.16 (H) 15% 15% 76.16 (H1) 6% 4% 82.02 (D)
(1)15% plus £0.09 each 12% plus £0.072 each 76.16 (H2) 8% 8% 78.03 2.4% 1.6% 82.02 (E)
(1)15% plus £0.09 each 78.05 (A) 2.4% 1.6% 78.06 (A) 7.2% 4.8% 79.05 (A) 9.6% 6.4% 82.02 (E)
(2)15% plus £0.09 12% plus £0.072 79.06 (A) 9.6% 6.4% 79.06 (A1) 8% 8% for each 24 feet of such length and a sum in proportion for any remainder 80.06 (A) 7.2% 4.8% 80.06 (B) 9.6% 6.4% 82.03 (A) 12% plus £0.0119 each 9.6% plus £0.009 each 80.06 (B1) 8% 8% 82.01 (A) 8% 5.3% 82.04 (A) 18% 12% 82.01 (B)
(1)6% 4% 82.04 (B) 6% 4% 82.01 (B)
(2)(a) 6% 4% 82.04 (C) 7.2% 4.8% 82.01 (C)
(1)4.8% 3.2% 82.04 (D) 9.6% 6.4% 82.01 (C)
(2)(a) 6% 4% 82.09 (A) 18% 18% 82.09 (B) 12% 12% 82.01 (D)
(1)(a) 6% 4% 82.10 (A) 18% 18% 82.01 (D)
(2)12% 8% 82.10 (B) 12% 12% 82.02 (A)
(2)(a) 15% or £0.005 each* 12% or £0.004 each* 82.11 (A) 18% or £0.288 the gross* 12% or £0.192 the gross* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 82.11 (B) 9.6% 6.4% 83.14 12% 8% 82.13 (A) 12% 12% 83.15 (A) 6% 4% 82.14 (A) 6% plus 12% or £0.004 each* 6% plus 12% or £0.004 each* 84.10 (A)
(1)8% 5.3% 84.10 (B)
(1)8% 5.3% 84.10 (B)
(2)8% 5.3% 82.14 (B) 8% 8% 84.10 (C)
(1)8% 5.3% 82.15 12% 12% 84.10 (C)
(2)(a) 8% 5.3% 83.01 (A)
(3)(a) 12% 8% 83.02 (B)
(1)12% 8% 84.10 (C)
(3)(a) 8% 5.3% 83.02 (B)
(2)9.6% 6.4% 84.12 (A) 12% 8% 83.02 (B)
(3)9.6% 6.4% 84.14 (A) 9.6% 6.4% 83.02 (B)
(4)8% 5.3% 84.15 (B)
(2)18% 15% 83.03 (A) 7.2% 4.8% 84.17 (A) 4.8% 3.2% 83.04 (A) 8% 5.3% 84.17 (B)
(1)6% 4% 83.04 (B) 7.2% 4.8% 84.17 (B)
(2)(
- a)(
- i)8% 5.3% 83.04 (C) 12% 8% 84.18 (B) 6% 4% 83.05 (A) 6% or £0.004 the article* 4% or £0.0027 the article* 84.18 (C)
(1)4.8% 3.2% 83.06 (A)
(1)9.6% 6.4% 84.20 (A) 4.8% 3.2% 83.06 (A)
(2)(
- a)(
- i)9.6% 6.4% 84.20 (B)
(2)4.8% 3.2% 84.21 (B) 9.6% 6.4% 83.06 (A)
(2)(
- a)(
- ii)12% 8% 84.21 (C)
(2)9.6% 6.4% 83.06 (B)
(1)(a) 7.2% 4.8% 84.22 (A)
(2)8% 5.3% 84.22 (B) 4.8% 3·2% 83.07 (A)
(1)9.6% 6.4% 84.22 (C) 9.6% 6.4% 83.07 (A)
(2)(a) 7.2% 4.8% 84.24 (A)
(2)7.5% or £5.625 each* 6% or £4.50 each* 83.07 (B)
(1)7.2% 4.8% 83.11 (A) 12% 8% 84.24 (A)
(3)7.5% 83.11 (B) 9.6% 6.4% 84.24 (A)
(4)7.5% 6% 83.12 (A) 9.6% 6.4% 84.24 (A)
(5)(a) 4.5% 3% 83.13 (A) 12% 8% 84.24 (A)
(5)(b) 4.5% 3% 83.13 (B) 8% 5.3% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 84.25 (C) 9.6% 6.4% 85.01 (C)
(1)12% 8% 84.26 (A) 12% 8% 85.01 (C)
(2)(a) 12% or £0.06 each* 12% or £0.06 each* 84.26 (B) 8% 5.3% 84.26 (C)
(1)(a) 8% 5.3% 85.01 (C)
(2)(b) 84.28 (A) 6% 4% 85.01 (C)
(2)(
- c)(
- i)12% 12% 84.29 (A)
(1)8% 5.3% 84.30 (A)
(1)8% 5.3% 85.01 (D)
(2)84.38 (A) 8% 5.3% 85.02 (B) 12% 12% 84.40 (A) 4.8% 3.2% 85.03 (A) 12% 8% 84.40 (B) 14% 11% 85.03 (B)
(2)12% 8% 85.04 (A) 8% 5.3% 84.40 (C)
(1)(a) 8% 5.3% 85.06 (A) 9.6% 9.6% 84.51 (A) 6% 4% 85.06 (B) 6% 6% 84.55 (A) 6% 4% 85.07 (A) 9.6% 9.6% 84.56 (A) 9.6% 6.4% 84.59 (A)
(1)9.6% 6.4% 85.08 (A) 15% or £0.0225 each* 15% or £0.0225 each* 84.59 (A)
(2)(a) 8% 5.3% 85.08 (B)
(1)84.59 (A)
(2)(b) 3.6% 2.4% 85.08 (B)
(2)£0.018 each £0.012 each 84.59 (B)
(1)3.6% 2.4% 85.08 (B)
(3)£0.006 each £0.004 each 84.59 (C)
(1)(a) 8% 5.3% 85.12 (A)
(1)(
- a)(
- i)6% 6% 84.61 (A) 8% 5.3% 84.61 (C) 8% 5.3% 85.12 (A)
(1)(
- a)(
- ii)18% 18% 84.63 (A) 6% 4% 85.12 (A)
(1)(a) (iii) 8% 8% 84.63 (B)
(1)8% 5.3% 84.63 (C)
(1)4.8% 3.2% 85.12 (A)
(1)(
- b)(
- i)6% 6% 84.64 (A) 11.2% 11.2% 85.12 (A)
(2)(a) 9.6% 9.6% 84.65 (A) 8% 5.3% 85.01 (A)
(3)(b) 9.6% 6.4% 85.12 (B)
(1)14% 14% 85.12 (B) (1A) 9.6% 9.6% 85.01 (B)
(1)9.6% 6.4% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 85.12 (C)
(1)9.6% 9.6% 85.20 (B) 12% 12% 85.12 (D)
(1)14% 14% 85.20 (C)
(1)(b) 9.6% or £0.06 each* 9.6% or £0.06 each* 85.12 (E)
(1)4% 4% 85.12 (E)
(2)9.6% 9.6% 85.22 (A) 85.12 (E)
(4)(b) 6% 6% 85.23 (B)
(1)12% 8% 85.24 (A) 11.2% 11.2% 85.12 (F) 9.6% 9.6% 85.14 (A) 12% or £0.12 each* 12% or £0.12 each* 85.26 (A) 12% 12% 85.26 (B) £0.018 £0.018 85.14 (B)
(1)12% or £0.168 each* 12% or £0.168 each* 85.14 (B)
(2)(a) 12% 12% 87.01 (D)
(2)29% or £12.00 per body* in respect of the body (if any) ; 25.2% in respect of the chassis 29% or £12.00 per body* in respect of the body (if any) ; 25.2% in respect of the chassis 85.15 (C)
(1)12% or £3.60 each* 12% or £3.60 each* 85.15 (C)
(3)12% or £1.20 each* 12% or £1.20 each* 87.02 (A)
(2)(
- b)(
- i)25.2% 85.15 (D)
(3)(a) 12% or £0.168 each* 12% or £0.168 each* 87.02 (A)
(2)(
- b)(
- ii)36.5% 36.5% 87.02 (B)
(2)(
- a)(
- i)36.5% 36.5% 85.15 (D)
(3)(
- b)(
- i)12% 12% 87.02 (B)
(2)(
- a)(
- ii)29% 29% 85.18 (B)
(1)12% or £0.06 each* 12% or £0.06 each* 87.02 (B)
(2)(b) 36.5% 36.5% 85.18 (B)
(2)12% 12% 87.02 (D)
(2)(a) 25.2% 25.2% 85.18 (C) 12% 12% 85.19 (B)
(1)(a) 12% or £0.024 each* 12% or £0.024 each* 87.02 (D)
(2)(b) 36.5% 36.5% 87.03 (B)
(2)25.2% 25.2% 85.19 (B)
(2)(a) 12% 12% 87.04 (B)
(2)(a) 36.5% 36.5% 85.19 (C)
(1)12% 12% 87.04 (B)
(2)(b) 25.2% 25.2% 85.19 (D)
(1)12% 12% 85.20 (A)
(2)(b) 15% 15% 87.05 (B)
(2)(
- a)(
- i)36.5% 36.5% 85.20 (A)
(2)(c) 12% 12% 87.05 (B)
(2)(
- a)(
- ii)25.2% 25.2% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 87.05 (B)
(2)(
- b)(
- i)29% 29% 87.12 (B)
(3)12% 12% 87.12 (B)
(4)12% 12% 87.05 (B)
(2)(
- b)(
- ii)59% 59% 87.12 (B)
(5)12% 12% 87.05 (B)
(2)(c) 29% or £12.00 per body* 29% or £12.00 per body* 87.13 (A) 12% 12% 87.14 (A)
(1)10.5% 10.5% 87.05 (B)
(2)(d) 25.2% 25.2% 87.14 (A)
(2)21% or £18.00 each* 21% or £18.00 each* 87.06 (A) £0.01 per lb. £0.01 per lb. 87.14 (B) 21% or £12.00 each* 21% or £12.00 each* 87.06 (C) 8% 8% 87.06 (E)
(1)(a) 48.7% 48.7% 87.14 (C) 87.14 (D)
(1)£0.01 per lb. £0.01 per lb. 87.06 (E)
(1)(
- b)(
- i)48.7% 48.7% 87.14 (D)
(2)8% 8% 87.06 (E)
(1)(
- b)(
- ii)41.2% 41.2% 87.14 (D)
(3)22.5% 22.5% 87.06 (E)
(1)(c) 41.2% 41.2% 87.14 (D)
(4)(a) 26.2% 26.2% 87.06 (E)
(2)48.7% 48.7% 87.14 (D)
(4)(
- b)(
- ii)22.5% 22.5% 87.06 (E)
(3)48.7% 48.7% 87.14 (E) 8% 8% 87.06 (E)
(4)(a) 41.2% 41.2% 87.14 (F) 6% 6% 87.08 (B) 25.2% 25.2% 87.14 (G) 12% 12% 87.09 (A)
(2)(a) 21.5% in respect of the side-car ; 24.5% in respect of the cycle 21.5% in respect of the side-car ; 24.5% in respect of the cycle 87.14 (H) 8% 8% 87.14 (IJ) 9.6% 9.6% 87.14 (K)
(1)(a) 4.5% 3% 87.14 (K)
(1)(b) 4.5% 3% 87.09 (A)
(2)(b) 24.5% 24.5% 90.01 (A) 8% 5.3% 87.09 (B) 21.5% 21.5% 90.03 (B)
(1)(a) 8% or £0.048 each* 5.3% or £0.032 each* 87.10 (A)
(2)8% 8% 87.12 (B)
(1)6% plus £0.12 each 6% plus £0.12 each 90.03 (B)
(1)(b) 87.12 (B)
(2)12% or £0.12 each* 12% or £0.12 each* 90.03 (B)
(1)(c) 8% or £0.016 each* 5.3% or £0.0107 each* Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 90.03 (B)
(1)(d) 8% or £0.008 each* 5.3% or £0.0053 each* 92.05 5.3% 3.6% 92.06 5.3% 3.6% 90.03 (B)
(1)(e) 8% 5.3% 92.07 5.3% 3.6% 92.08 (A)
(1)9.6% 6.4% 90.04 (B)
(1)8% or £0.048 each* 5.3% or £0.032 each* 92.08 (A)
(2)5.3% 3.6% 92.09 (B) 5.3% 3.6% 90.04 (B)
(2)8% 5.3% 92.10 (B) 5.3% 3.6% 90.18 (A) 12% 8% 92.11 (A) 5.3% 5.3% 90.19 (A) 6% 4% 90.19 (B) 12% 8% 92.12 (A) 2.4% or £0.012 each* 1.6% or £0.008 each* 90.26 (A)
(1)2.4% 1.6% 92.13 (A) 5.3% 90.26 (B)
(1)12% 8% 93.04 (A) 9.6% 6.4% 90.29 (A)
(1)12% 8% 93.06 (A) 9.6% 6.4% 91.01 (B)
(1)5.3% or £0.16 each* 3.6% or £0.1067 each* 93.07 (A) £0.36 per hundred £0.24 per hundred 91.02 (A) 8% 5.3% 94.01 (A)
(1)(b) 91.03 (A) 8% 5.3% 91.04 (A) 8% 5.3% 94.01 (A)
(2)9.7% 7.4% 91.07 (A) 5.3% or £0.16 each* 3.6% or £0.1067 each* 94.01 (A)
(3)14.4% or £0.288 per chair* 11% or £0.22 per chair* 91.08 (A) 8% 5.3% 94.01 (A)
(4)7.2% 91.09 5.3% 3.6% 91.10 (A) 8% 5.3% 94.01 (A)
(5)(
- a)(
- i)10% 6.7% 91.11 (A)
(1)8% 5.3% 94.01 (A)
(5)(
- a)(
- ii)12% 9.2% 91.11 (A)
(2)(a) 5.3% or £0.16 each* 3.6% or £0.1067 each* 94.01 (A)
(5)(
- b)(
- i)12% 8% 91.11 (A)
(2)(b) 5.3% or £0.04 each* 3.6% or £0.0267 each* 94.01 (A)
(5)(
- b)(
- i)(II) 6% 4% 92.01 5.3% 3.6% 94.01 (A)
(5)(
- b)(
- ii)14.4% 11% 92.02 5.3% 3.6% 92.03 5.3% 3.6% 94.01 (B)
(1)42% 42% 92.04 5.3% 3.6% 94.01 (B)
(2)9.7% 7.4% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 94.01 (B)
(3)14.4% or £0.115 each* 11% or £0.089 each* 95.01 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 8% or £0.0007 per length of ten beads or fraction of ten beads* 94.01 (B)
(4)14.4% or £0.173 each* 11% or £0.132 each* 94.01 (B)
(5)7.2% 5.5% 95.02 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 94.01 (B)
(6)(a) 14.4% 11% 94.01 (B)
(6)(b) 12% 9.2% 94.01 (B)
(6)(bb) 9.7% 9.7% 95.03 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 8% or £0.0007 per length of ten beads or fraction of ten beads* 94.02 (A) 12% 8% 94.02 (C)
(1)12% 8% 94.03 (A) 14.4% 11% 94.03 (B) 14.4% 11% 95.04 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 94.03 (C)
(1)(a) 9.7% 7.4% 94.03 (C)
(1)(b) 12% 9.2% 94.03 (C)
(2)(a) 7.2% 5.5% 95.05 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 94.03 (C)
(2)(b) 14.4% 11% 94.03 (C)
(3)11.5% 8.9% 95.06 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 8% or £0.0007 per length of ten beads or fraction of ten beads* 94.03 (D)
(1)(a) 12% 9.2% 94.03 (D)
(1)(b) 14.4% 11% 94.03 (D)
(2)14.4% 11% 95.07 (A) 12% or £0.001 per length of ten beads or fraction of ten beads* 8% or £0.0007 per length of ten beads or fraction of ten beads* 94.04 (A) 14.4% 11% 94.04 (B)
(2)14.4% 11% 94.04 (C) 12% 8% 94.04 (D) 8% 5.3% 95.08 (A) 9.6% 94.04 (E) 8% 5.3% 95.08 (B) 12% 94.04 (F)
(1)12% 8% 96.01 18% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 96.02 (A)
(2)18% 18% 97.05 (B) 8% 5.3% 96.03 8% 5.3% 97.05 (C) 12% 8% 96.05 (A) 12% 8% 97.06 (A) 12% 8% 96.06 (A) 8% 5.3% 97.06 (A1) 2.4% 1.6% 97.01 (A) 9.6% 6.4% 97.06 (B) 12% 8% 97.01 (B) 12% 8% 97.01 (C) 9.6% 6.4% 97.06 (D) 18% plus £0.12 per racquet, frame or bend 12% plus £0.08 per racquet, frame or bend 97.01 (D)
(1)12% 8% 97.02 (A) 12% or £0.012 each* 8% or £0.008 each* 97.06 (E) 18% 97.02 (B) 12% 8% 97.06 (F) 18% 12% 97.03 (A) 9.6% 6.4% 97.06 (H) 12% 8% 97.03 (B) 9.6% or £0.004 per dozen or part of a dozen* 6.4% or £0.0027 per dozen or part of a dozen* 97.06 (IJ) 12% 8% 97.06 (K) 12% 8% 97.06 (L) 12% 8% 97.03 (C) 9.6% 6.4% 97.06 (M) 8% 5.3% 97.03 (D) 12% or £0.012 each* 8% or £0.008 each* 97.06 (O) 2.4% 1.6% 97.03 (E)
(1)9.6% or £0.012 each* 6.4% or £0.008 each* 97.07 (A) 9.6% or £0.08 each* 6.4% or £0.0533 each* 97.03 (E)
(2)9.6% 6.4% 97.03 (F)
(1)12% or £0.012 each* 8% or £0.008 each* 97.07 (B) 9.6% or £0.04 each* 97.03 (G)
(1)9.6% 6.4% 97.07 (D) 9.6% 6.4% 97.03 (G)
(2)9.6% 6.4% 97.07 (E) 2.4% 1.6% 97.04 (A) £0.072 per dozen packs £0.048 per dozen packs 97.07 (F) 9.6% 6.4% 97.04 (B)
(1)10% 6.7% 98.01 (A) 18% or £0.018 per gross* 12% or £0.012 per gross* 97.04 (B)
(2)12% 8% 97.04 (C) 2.4% 1.6% 98.01 (B) 12% or £0.012 per gross* 8% or £0.008 per gross* 97.05 (A) 3.6% or £0.0007 each* 2.4% or £0.0004 each* 98.01 (C) 7.2% 4.8% Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate 98.02 (A) 9.6% or £0.001 per inch or part of an inch of the length* 6.4% or £0.0007 per inch or part of an inch of the length* 98.05 (A)
(2)8% or £0.192 per gross* 5.3% or £0.128 per gross* 98.05 (C)
(1)8% or £0.048 per gross* 5.3% or £0.032 per gross* 98.02 (B)
(1)9.6% or £0.001 per inch or part of an inch of the length* 6.4% or £0.0007 per inch or part of an inch of the length* 98.05 (C)
(2)8% or £0.096 per gross* 5.3% or £0.064 per gross* 98.07 (A) 2.4% 1.6% 98.02 (B)
(2)9.6% or £0.0005 per inch or part of an inch of the length* 6.4% or £0.0003 per inch or part of an inch of the length* 98.08 (A)
(1)12% or £0.04 per 12 yds. or fraction of 12 yds. of the length of the ribbon* 8% or £0.0267 per 12 yds. or fraction of 12 yds. of the length of the ribbon* 98.02 (B)
(3)9.6% 6.4% 98.08 (A)
(2)12% or £0.08 per 3 yds. or fraction of 3 yds. of the length of the ribbon* 8% or £0.0533 per 3 yds. or fraction of 3 yds. of the length of the ribbon* 98.03 (A) £0.006 each £0.004 each 98.03 (B)
(1)£0.003 each £0.002 each 98.10 (A) 9.6% or £0.008 each* 98.03 (B)
(2)£0.024 per dozen £0.016 per dozen 98.10 (B) 9.6% 98.03 (B)
(3)(a) £0.024 per dozen £0.016 per dozen 98.11 (A) 6% 4% 98.03 (C) 8% or £0.048 per gross* 5.3% or £0.032 per gross* 98.11 (B)
(2)6% 4% 98.12 (A) 6% 4% 98.05 (A)
(1)8% or £0.096 per gross* 5.3% or £0.064 per gross* 98.14 9.6% 6.4% 98.15 (A) 12% 8% GIVEN under the Official Seal of the Government this 20th day of June, 1972. 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 ; and (iii) to make minor editorial changes in the form of Customs Tariff. The Order comes into operation on the 1st July, 1972. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais