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S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of 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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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1972 S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. AmendmentsLeasuithe 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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. 2. This Order shall come into operation on the 1st day of January, 1973. 3.—

(1)In this Order— "the Annex" means the Annex to the Schedule to this Order; "the Schedule" means the Schedule to this Order; "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands; an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :— Abbreviation or Symbol Meaning C Centigrade F Fahrenheit cg centigramme(
  1. s)cm centimetre(
  2. s)cc or cm3 cubic centimetre(
  3. s)f.o.b. free on board g gram(
  4. s)kg kilogram(
  5. s)l litre(
  6. s)m metre m2 square metre(
  7. s)mg milligram(
  8. s)mm millimetre(
  9. s)mm2 square millimetre(
  10. s)doz. dozen ft. foot or feet gal.(
  11. s)gallon(
  12. s)lb.(
  13. s)pound(
  14. s)oz.(
  15. s)ounce(
  16. s)sq. square yd.(
  17. s)yard(
  18. s)st. stone cwt.(
  19. s)hundredweight(
  20. s)lin. linear pr.(
  21. s)pair(
  22. s)sp.p. special plures h.p. horse power. Where "h.p." is used unqualified it means the horse power of 33,000 lbs./ft. per minute (1 h.p. = 746 watts = 1·014 metric h.p.) pt.(
  23. s)pint(
  24. s)No.(
  25. s)Number(
  26. s)EURATOM European Atomic Energy Community & and cu. cubic E.C.S.C. European Coal and Steel Community cps. cycles per second H.T. high tension, nominally pressures of 1,000 v and up K potassium Abbreviation or Symbol Meaning KOH potassium hydroxide (caustic potash) K2O potassium oxide NaOH sodium hydroxide (caustic soda) P phosphorus P2O4 phosphorus pentoxide (phosphoric anhydride) kw kilowatts metric h.p. metric horse power—75 kg/m per minute (1 metric h.p. = 735 watts = 0·985 h.p.) metric ton (tonne) 1,000 kg Pb lead r.p.m. revolutions per minute v volts % per cent short standard 7,200 g/m gram(
  27. s)per metre g/m2 gram(
  28. s)per square metre m/kg metre(
  29. s)per kilogram mg/m milligram(
  30. s)per metre g/l gram(
  31. s)per litre kg/m2 kilogram(
  32. s)per square metre U.A. unit of account
(2)References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.
(3)References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order. 4.—
(1)In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.
(2)The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.
(3)Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff code number that, in each particular case, produces the greatest amount of duty. 5. (
  1. a)Where a rate (in this Order referred to as the full rate) is stated in the fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated. (
  2. b)Subject to subparagraphs (c), (
  3. d)and (
  4. e)of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the preferential rate), including a rate stated to be nil, is stated in the sixth column of the Schedule that is less than the full rate in relation to those goods, the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (
  5. a)of this paragraph with the substitution of "the area ofapplication of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule. (
  6. c)Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (
  7. a)of this paragraph shall be charged, levied and paid at the said special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners— (
  8. i)to have been grown, produced, or manufactured in Canada or (
  9. ii)in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa. (
  10. d)Subject to subparagraph (
  11. e)of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (
  12. a)of this paragraph shall be charged, levied and paid at the said United Kingdom rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, the United Kingdom. (
  13. e)Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (
  14. a)of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966. (
  15. f)Where a percentage is stated in the fifth, sixth, seventh, eighth or ninth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods. (
  16. g)Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs. (
  17. h)The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff code number shall apply and have effect in relation to that duty, and, where the following provision, namely, "Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on those goods at whichever of the rates stated in the column of the Schedule by reference to which the duty is chargeable opposite the mention of those goods in the first column of the Schedule produces, in each particular case, the greater amount of duty. (
  18. ij)(
  19. i)Notwithstanding subparagraph (
  20. a)of this paragraph but subject to clause (
  21. ii)of this subparagraph, where a rate of duty shown in the Annex is stated in a column headed "Rate of Duty" opposite the mention of a tariff code number, there shall be charged, levied and paid on importation of any goods classified at the tariff code number so mentioned, a duty of customs at the rate so stated, on goods which are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the Annex. (
  22. ii)Notwithstanding subparagraph (
  23. a)of this paragraph, where in the Annex, in lieu of a rate of duty being specified in a column headed "Rate of Duty", there is a reference to a footnote, the provision set forth in the footnote shall apply to the goods classified at the tariff code number mentioned opposite the reference to the footnote. 6. Whenever "(a)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 7. Whenever"(b)"is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture and Fisheries, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 8. Whenever "(c)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, any goods chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 9. Whenever "(d)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of 12·5% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 10. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraphs 6, 8 and 12 of this Order may be exercised by the Minister for Industry and Commerce. 11. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraph 7 of this Order may be exercised by the Minister for Agriculture and Fisheries. 12. Whenever "(e)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, upon payment of the said duty at a rate less than the rate ordinarily chargeable but not less than 20% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. 13. Whenever "(h)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery, without payment of the specified duty or on payment of such duty at the rate of an amount equal to 15% of the value of the goods, of any goods chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity. 14. Notwithstanding anything contained in paragraphs 6 to 9 and paragraph 12 of this Order, where a rate of duty is expressed in the fifth, sixth, seventh, eighth or ninth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate. 15. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with a duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty. 16. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff code number 0401-431, 0401-455, 0401-471, 0401-512, 0401-528, 0401-536, 0401-552, 0401-569, 0402-222, 0402-238, 0402-246, 0402-262, 0402-372, 0402-388, 0402-429, 0704-239, 1106-524, 1106-540, 1106-569, 1902-026, 1902-028, 1902-056, 1902-058, 1902-072, 1902-074, 1902-088, 1902-116, 1902-144, 1902-146, 1902-160, 1902-162, 1902-218, 1902-220, 1902-234, 1902-236, 1902-264, 1902-266, 1902-280, 1902-282, 1902-337, 1902-341, 1902-357, 1902-361, 1902-416, 1902-418, 1902-432, 1902-434, 1902-458, 1902-460, 1902-488, 1902-514, 2001-640, 2001-642, 2001-644, 2002-016, 2002-022, 2002-028, 2002-034, 2002-038, 2002-044, 2002-050, 2002-056, 2002-066, 2002-069, 3502-016, 3502-024, 3502-040, 3502-056, 4901-126, 4901-134, 4901-142, 4901-150, 4901-158 or 4901-166, or at tariff heading number 04·05, 07·01, 07·02, 07·03, 07·06, 11·05, 49·02 or 49·03. 17. Notwithstanding the provisions of section 24 of the Finance Act, 1933 , or any provision relating to drawback in the Customs Acts, it shall be lawful for the Revenue Commissioners to withhold drawback in respect of yarns used in the manufacture in the State of fabrics mentioned in the Schedule at tariff heading No. 53.11, 60.01 or 60.06 and in respect of which a certificate has been issued at the request of the exporter of the said fabrics from the State by an officer of Customs and Excise that drawback has not been and will not be granted. 18.—
(1)In this paragraph "package" means any bottle, box, carton, envelope, wrapper (whether or not such wrapper fully encloses the contents or portion of the contents remains exposed) or other container of any kind whatsoever, and references to the gross weight of a package shall be construed as referring to the total weight of the package and anything contained therein.
(2)This paragraph applies to the following goods, that is to say— (
  1. a)foods and drinks of every description, excluding— (
  2. i)fresh fruit, (
  3. ii)any of the following articles imported in sealed bottles, jars, tins or cans, that is to say, soup in liquid form, fruit, fish, fish paste or meat, (iii) natural spa waters, (
  4. iv)foods and non-alcoholic drinks (other than malt extract and preparations of malt extract and fish liver oil) intended primarily for consumption by infants or invalids, (
  5. b)toilet preparations, perfumery and cosmetics of a kind mentioned in the first column of the Schedule at tariff heading number 33.06 and goods of a kind mentioned in the first column of the Schedule at tariff heading number 33.05 put up as toilet preparations or perfumery, but excluding Fuller's earth, petroleum jelly, hair dyes, perfumed spirits, shaving creams and shampoos, (
  6. c)medicinal preparations, excluding sera, vaccines, insulin and preparations in ampoules, (
  7. d)seeds or bulbs of fruits, vegetables or flowers, (
  8. e)goods mentioned in the first column of the Schedule at tariff code number 3003-384 or 3003-586 and tariff heading number 38.11, (
  9. f)glue and size, (
  10. g)polishing preparations, other than preparations for use on articles or materials in the course of manufacture, (
  11. h)dressings, bandages, adhesive plasters and the like, of textile material for medical or surgical purposes, (
  12. i)starches suitable for use in the laundering of textile materials, (
  13. j)gasket cement, and (
  14. k)adhesive pastes and powders for the preparation of adhesive pastes.
(3)In addition to any other duty which may be chargeable, there shall be charged, levied and paid on every package imported into the State which contains any goods to which this paragraph applies—
  1. a)if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net) and the gross weight of the package is under seven pounds, a duty of customs at the following rates, that is to say— (
  2. i)in case the gross weight of the package does not exceed two pounds, £0·0067 per package, and (
  3. ii)in any other case, £0·0033 on every pound or fraction of a pound of the gross weight of the package, (
  4. b)if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say— (
  5. i)in case the contents of the package do not exceed two pints, £0·0067 per package, and (
  6. ii)in any other case, £0·0033 on every pint or fraction of a pint of the content of the package.
(4)Where on importation a package is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in Canada, the duty imposed by subparagraph
(3)of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph
(3), that is to say— (
  1. a)if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·0033 on every pound or fraction of a pound of the gross weight of the said package, and (
  2. b)if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·0033 on every pint or fraction of a pint of the content of the said package.
(5)Where on importation a package is shown to the satisfaction of the Revenue Commissioners to have been consigned from the United Kingdom and to contain only goods grown, produced or manufactured in the United Kingdom, the duty imposed by subparagraph
(3)of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph
(3), that is to say— (
  1. a)if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and (
  2. b)if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·001 on every pint or fraction of a pint of the content of the said package.
(6)Where a package which, but for this subparagraph, would be chargeable with the duty imposed by subparagraph
(3)of this paragraph, contains any packages chargeable with the said duty, then, if the said duty is charged, levied and paid on all the last-mentioned packages, the said duty shall not be charged or levied on the first-mentioned package.
(7)The duty imposed by this paragraph shall not be charged or levied on any package in respect of which it is shown to the satisfaction of the Revenue Commissioners that the package— (
  1. a)contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale, (
  2. b)contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family, (
  3. c)contains only goods grown, produced or manufactured in the United Kingdom or Canada, is imported through the post and either contains no internal packages or contains not more than six internal packages, or (
  4. d)contains only goods which are imported as a gift to a person in the State.
(8)For the purposes of this paragraph— (
  1. a)a portion of cheese wrapped only in tinfoil and not exceeding two ounces in gross weight shall not be a package, and (
  2. b)a gelatine capsule containing a substance to which this paragraph applies shall not be a package, and such capsule and its contents together shall be deemed to be a substance to which this paragraph applies.
(9)The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph. 19.—
(1)There shall be charged, levied and paid on the importation of— (
  1. a)goods (including fixtures and fittings but excluding hollow-ware and fixtures and fittings for interior lighting) which are made of electroplated non-ferrous metal and are of a kind suitable for domestic or household use and goods of a similar type for use in hotels, restaurants and institutions, and (
  2. b)parts and accessories, which are made of electro-plated non-ferrous metal, of such goods, which are not otherwise liable to duty, a duty of customs at the rate of 30% of the value of the goods.
(2)Where on importation goods chargeable with the duty imposed by subparagraph
(1)of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in Canada, the duty imposed by subparagraph
(1)of this paragraph shall be charged, levied and paid on the said goods at the rate of 20% of the value of the goods in lieu of the rate mentioned in the said subparagraph
(1).
(3)Where on importation goods chargeable with the duty imposed by subparagraph
(1)of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duty imposed by subparagraph
(1)of this paragraph shall be charged, levied and paid on the said goods at the rate of 6% of the value of the goods in lieu of the rate mentioned in the said subparagraph
(1).
(4)The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph. 20.—
(1)There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of £0·02 for every dozen or part of a dozen such bottles or jars.
(2)Where on importation the contents of a glass bottle or glass jar chargeable with the duty imposed by subparagraph
(1)of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom and it is shown in a similar manner that the said glass bottle or glass jar has been consigned from the United Kingdom, the duty imposed by subparagraph
(1)of this paragraph shall be charged, levied and paid on the said bottles or jars at the rate of £0·006 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph
(1).
(3)The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph. 21.—
(1)Subject to subparagraph
(2)of this paragraph, the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.
(2)Where at importation perry mentioned in the first column of the Schedule at tariff code number 2207-262, 2207-434 or 2207-635 is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duties of customs imposed by the said section 3 as applied by subparagraph
(1)of this paragraph shall be charged, levied and paid on the said perry at the rate of £3·813 the gallon computed at proof. 22.—Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff code number (other than tariff code number 6301-126 or 6301-134) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at whichever of the following rates is appropriate, that is to say— (
  1. a)in the case of an article which, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, at the rate of an amount equal to 6% of the value of the article, and (
  2. b)in any other case, at the rate of an amount equal to 20 % of the value of the article in lieu of the rate specified in the fifth, sixth, seventh, eighth or ninth column, as the case may be, of the Schedule at that tariff code number. 23.—
(1)This paragraph applies to imported goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) which contain spirits as a part or ingredient thereof and are manufactured in, and consigned from, the United Kingdom.
(2)The duties of customs on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7
(1)of the Finance Act, 1901, on goods to which this paragraph applies in respect of the quantity of spirits contained in those goods shall, subject to such conditions as the Revenue Commissioners may think fit to impose, be charged, levied and paid, on goods to which this paragraph applies, at the rate of £3·576 the gallon computed at proof.
(3)Nothing in this paragraph shall operate to prejudice or affect the rates of duty chargeable under section 4 of the Finance Act, 1920, on spirits used in medical preparations or for scientific purposes. 24.—
(1)This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff code number 2207-214, 2207-337 or 2207-482 in the Schedule.
(2)In lieu of the duty of customs imposed by section 27
(2)of the Finance Act, 1971 (No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3)There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph
(2)of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on everythirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4)Where, in the case of beer which is chargeable with the duty imposed by subparagraph
(2)of this paragraph or in the case of beer on which drawback under subparagraph
(3)of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(5)Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers. 25. Section 28 of the Finance Act, 1971 , (No. 23 of 1971), shall have effect as if— (
  1. a)for the several rates specified in Part II of the First Schedule to that Act there were substituted the following rates :— Description of Spirits United Kingdom Rate £ For every gallon of Perfumed Spirits 24·596 For every gallon of liqueurs, cordials, 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 proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits 15·373 (
  2. b)paragraphs (
  3. a)and (
  4. 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. 26.—
(1)This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be— (
  1. i)crude hydrocarbon oils extracted in and consigned from the United Kingdom, or (
  2. ii)hydrocarbon oils refined in and consigned from the United Kingdom.
(2)Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if— (a) for the rate of £0·2117 specified in subsection
(2)there were substituted a rate of £0·2075, (b) for the rate of £0·1815 specified in subsections
(4)and
(5)there were substituted, in each place where it occurs in those subsections, a rate of £0·1773. 27.—
(1)Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.
(2)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: Full Preferential £ £ Manufactured:— cigars the lb. 4·773 4·566 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 reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture " " 4·618 4·618 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
(3)Part IV 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: £ Unmanufactured: containing 10 per cent. or more by weight of moisture the lb. 4·416 containing less than 10 per cent. by weight of moisture " " 4·616 Manufactured: cavendish or negrohead manufactured in bond " " 4·516 28.—
(1)This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.
(2)Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27
(1)of this Order). 29.—The Finance Act, 1969 , shall have effect as if— (a) the following subsection were added to section 37 : "
(5)In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip.", (
  1. b)the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Part I of the Second Schedule after "cavendish or negrohead manufactured in bond". . "reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture the lb. £4·418 £4·418 "reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture the lb. £4·618 £4.618" (
  2. c)for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" in section 37
(3)(a) the following were substituted : "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972, and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number." 30. Part IV of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates : Description of Wine Rate of Duty £ Irish Wine: Not exceeding 25° of proof spirit 0·797 the gallon Exceeding 25° but not exceeding 30° of proof spirit 0·867 " " Exceeding 30° of proof spirit 1·178 " " 31.—
(1)This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(2)Section 39 of and the Third Schedule to the Finance Act, 1969 , shall have effect, in respect of wine to which this paragraph applies, as if— (a) for the several rates chargeable under subsection
(1)of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table :— Description of Wine Rate of Duty £ Still Wine: Not exceeding 25° of proof spirit: Not in bottle the gallon 0·902 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 bottle " " 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 and (b) subsection
(3)and Part II of the Third Schedule were deleted. 32. Section 28
(3)(a) of the Finance Act, 1971 , and section 1
(2)of the Immature Spirits (Restriction) Act, 1972 , shall have effect as if for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" there were substituted "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972". 33. The provision specified in paragraph 6 of this Order shall apply to the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, insofar as the said duties are chargeable, by virtue of section 7
(1)of the Finance Act, 1901, on goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) in respect of the quantity of spirits contained in the said goods, subject to compliance with such conditions as to the denaturing of the said spirits as the Revenue Commissioners may think fit to impose. 34.—
(1)Subject to subparagraph
(2)of this paragraph, goods which are mentioned in the first column of the Schedule at tariff heading number 04.02, 17.01, 17.02, 17.04, 17.05, 18.03, 18.05, 18.06, 19.02, 19.05, 19.08, 20.01, 20.03, 20.04, 20.05, 20.06, 20.07, 21.04, 21.07 or 30.03 and which are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.
(2)Nothing in this paragraph shall operate to relieve from or to prejudice or affect the customs duties on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7
(1)of the Finance Act, 1901, on goods to which subparagraph
(1)of this paragraph relates in respect of the quantity of spirits contained in those goods. 35. The duties imposed by this Order shall not be charged or levied on— (
  1. a)articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or (
  2. b)clothing accessories, which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease. 36.—
(1)Whenever, in the case of a number of goods (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the duties chargeable thereon by virtue of this Order to be paid thereon at the rate (which shall be known and is referred to in this Order as the compounded rate) of— (a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12·5% of the value of the goods, and (b) in any other case, an amount equal to 17·5% of the value of the goods, in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.
(2)Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184,4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.
(3)Where a number of goods on which duties imposed by this Order are chargeable at the compounded rate includes any goods mentioned at any tariff heading number or tariff code number referred to in subparagraph
(2)of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number or tariff code number at the appropriate rate mentioned in the fifth, sixth, seventh, eighth or ninth column (as the case may be) of the Schedule at that tariff heading number or tariff code number, and their value shall not be reckoned in the computation of the total value of the goods on which duties imposed by this Order are chargeable at the compounded rate.
(4)In this paragraph— "motor vehicle" means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor, but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle ; "motor vehicle body" and "motor vehicle chassis" do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle. 37.—
(1)The dutiable weight, in the case of goods chargeable by weight, except in so far as it relates to the charging of duty under paragraph 18 of this Order, and the weights used as criteria to define certain headings or subheadings, shall be taken to be: (
  1. a)in the case of a reference to gross weight, the aggregate weight of the goods and of all packings thereof; (
  2. b)in the case of a reference to net weight or to weight without qualification, the weight of the goods themselves without packing of any kind.
(2)For the purposes of this paragraph "packing" means any external or internal containers, holders, wrappings or supports, other than transport devices (such as transport containers), tarpaulins, tackle or ancillary transport equipment. 38. The following are hereby revoked :— (
  1. a)Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ); (
  2. b)Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 ( S.I. No. 191 of 1971 ); (
  3. c)Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 349 of 1971 ); and (
  4. d)Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 ( S.I. No. 152 of 1972 ). 39. The form of customs tariff prescribed by this Order and the duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners. PART 3 SCHEDULE OF CUSTOMS DUTIES LIST OF SECTION AND CHAPTER TITLES Section I—Live Animals ; Animal Products Chapter Page 1 Live Animals 4 2 Meat and edible meat offals 8 3 Fish, crustaceans and molluscs 21 4 Dairy produce ; birds' eggs ; natural honey ; edible products of animal origin, not elsewhere specified or included 30 5 Products of animal origin, not elsewhere specified or included 37 Section II—Vegetable Products 6 Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage 39 7 Edible vegetables and certain roots and tubers 41 8 Edible fruit and nuts ; peel of melons or citrus fruit 48 9 Coffee, tea, maté and spices 58 10 Cereals 63 11 Products of the milling industry ; malt and starches; gluten; inulin 65 12 Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder 71 13 Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs; gums, resins and other vegetable saps and extracts 74 14 Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included 76 Section III—Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes 15 Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes 77 Section IV—Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco 16 Preparations of meat, of fish, of crustaceans or molluscs 84 17 Sugars and sugar confectionery 92 18 Cocoa and cocoa preparations 96 19 Preparations of cereals, flour or starch; pastrycooks' products 99 20 Preparations of vegetables, fruit or other parts of plants 126 21 Miscellaneous edible preparations 159 22 Beverages, spirits and vinegar 195 23 Residues and waste from the food industries; prepared animal fodder 220 24 Tobacco 230 Section V—Mineral Products 25 Salt; sulphur; earths and stone; plastering materials, lime and cement 233 26 Metallic ores, slag and ash 240 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 242 Section VI—Products and Chemical and Allied Industries Section Notes 254 28 Inorganic chemicals; organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes 254 29 Organic chemicals 267 30 Pharmaceutical products 289 31 Fertilisers 297 32 Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks 301 33 Essential oils and resinoids; perfumery, cosmetics and toilet preparations 305 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and "dental waxes" 309 35 Albuminoidal substances; glues 311 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 315 37 Photographic and cinematographic goods 316 38 Miscellaneous chemical products 320 Section VII—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof 39 Artificial resins and plastic materials, cellulose esters and ethers; articles thereof 327 40 Rubber, synthetic rubber, factice, and articles thereof 352 Section VIII—Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut) 41 Raw hides and skins (other than furskins) and leather 360 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 366 43 Furskins and artificial fur; manufactures thereof 369 Section IX—Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork 44 Wood and articles of wood; wood charcoal 371 45 Cork and articles of cork 380 46 Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork 381 Section X—Paper-Making Material; Paper and Paperboard and Articles thereof 47 Paper-making material 383 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 385 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 404 Section XI—Textiles and Textile Articles Section Notes 408 50 Silk and waste silk 410 51 Man-made fibres (continuous) 417 52 Metallised textiles 430 53 Wool and other animal hair 431 54 Flax and ramie 442 55 Cotton 446 56 Man-made fibres (discontinuous) 463 57 Other vegetable textile materials; paper yarn and woven fabrics of paper yarn 477 58 Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery 482 59 Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use 501 60 Knitted and crocheted goods 519 61 Articles of apparel clothing accessories of textile fabric, other than knitted or crocheted goods 533 62 Other made up textile articles 551 63 Old clothing and other textile articles; rags 568 Section XII—Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans 64 Footwear, gaiters and the like; parts of such articles 569 65 Headgear and parts thereof 575 66 Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof 581 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans 582 Section XIII—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware 68 Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials 584 69 Ceramic products 593 70 Glass and glassware 604 PART 3 Section XIV—Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin Chapter Page 71 Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery 615 72 Coin 621 Section XV—Base Metals and Articles of Base Metal Section Notes 622 73 Iron and steel and articles thereof 623 74 Copper and articles thereof 669 75 Nickel and articles thereof 675 76 Aluminum and articles thereof 677 77 Magnesium and beryllium and articles thereof 685 78 Lead and articles thereof 686 79 Zinc and articles thereof 688 80 Tin and articles thereof 690 81 Other base metals employed in metallurgy and articles thereof 691 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof 694 83 Miscellaneous articles of base metal 703 Section XVI—Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof Section Notes 711 84 Boilers, machinery and mechanical appliances; parts thereof 712 85 Electrical machinery and equipment; parts thereof 760 Section XVII—Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment Section Notes 789 86 Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered) 789 87 Vehicles, other than railway or tramway rolling-stock, and parts thereof 791 88 Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers 810 89 Ships, boats and floating structures 811 Section XVIII—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof 90 Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof 813 91 Clocks and watches and parts thereof 827 92 Musical instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; parts and accessories of such articles 832 Section XIX—Arms and Ammunition; Parts thereof 93 Arms and ammunition; parts thereof 836 Section XX—Miscellaneous Manufactured Articles 94 Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings 838 95 Articles and manufactures of carving or moulding material 845 96 Brooms, brushes, feather dusters, powder-puffs and sieves 848 97 Toys, games and sports requisites; parts thereof 849 98 Miscellaneous and manufactured articles 856 Section XXI—Works of Art, Collectors' Pieces, and Antiques 99 Works of art, collectors' pieces, and antiques 863 PART 3 RULES FOR THE INTERPRETATION OF THE SCHEDULE OF CUSTOMS DUTIES Interpretation of the Schedule shall be governed by the following principles : 1.—The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such headings or Notes do not otherwise require, according to the following provisions. 2.—(
  5. a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled. (
  6. b)Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 3.—When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows : (
  7. a)The heading which provides the most specific description shall be preferred to headings providing a more general description. (
  8. b)Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (
  9. a)shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable. (
  10. c)When goods cannot be classified by reference to 3 (
  11. a)or 3 (b), they shall be classified under the heading which involves the highest rate of duty and if this rate is the same for several headings under the latest of those headings. 4.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin. 5.—The above Rules shall also apply mutatis mutandis when determining the appropriate subheading within the same heading, except that Rule 2 (
  12. a)shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading. Additional Rule (Ireland) 6.—Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading. 01.01 Section I SECTION I LIVE ANIMALS ; ANIMAL PRODUCTS Chapter 1 LIVE ANIMALS Notes 1.—This Chapter covers all live animals except: (
  13. a)Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03; (
  14. b)Microbial cultures and other products of heading No. 30.02; and (
  15. c)Animals of heading No. 97.08. 2.—Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species. Additional Notes For the purposes of Tariff Code Nos. 0102-137 and 0102-145, the expression "calves" means animals of the domestic bovine species weighing on the hoof 220 kg or less and not yet having any permanent teeth. Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 01.01 Live horses, asses, mules and hinules: A. Horses: I. Pure-bred breeding animals: Stallions 0101-314 kg & No. — Free Free Free Free Free Mares 0101-322 kg & No. — Free Free Free Free Free II. For slaughter 0101-330 kg & No. — Free Free Free Free Free III. Other: Pure-bred: Stallions 0101-338 kg & No. — Free Free Free Free Free Colts 0101-346 kg & No. — Free Free Free Free Free Mares 0101-354 kg & No. — Free Free Free Free Free Fillies 0101-362 kg & No. — Free Free Free Free Free Geldings 0101-370 kg & No. — Free Free Free Free Free Other 0101-378 kg & No. — Free Free Free Free Free B. Asses 0101-386 kg & No. — Free Free Free Free Free C. Mules and hinnies 0101-419 kg & No. — Free Free Free Free Free Section I 01.02 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 01.02 Live animals of the bovine species: A. Domestic species: I. Pure-bred breeding animals: Bulls 0102-113 kg & No. (
  16. b)£3·00 per head £3·00 per head Nil Nil Nil Cows and heifers 0102-121 kg & No. (
  17. b)£3·00 per head £3·00 per head Nil Nil Nil II. Other: (
  18. a)Calves: Male 0102-137 kg & No. (
  19. b)£3·00 per head £3·00 per head Nil Nil Nil Female 0102-145 kg & No. (
  20. b)£3·00 per head £3·00 per head Nil Nil Nil (
  21. b)Other: 1. Cows for immediate slaughter, the meat of which is intended for processing 0101-153 kg & No. (
  22. b)£3·00 per head £3·00 per head Nil Nil Nil 2. Other: (
  23. aa)Not yet having any permanent teeth, of a weight not less than 350 kg but not more than 450 kg in the case of male animals, or of not less than 320 kg but not more than 420 kg in the case of female animals: Bullocks 0102-161 kg & No. (
  24. b)£3·00 per head £3·00 per head Nil Nil Nil Heifers 0102-177 kg & No. (
  25. b)£3·00 per head £3·00 per head Nil Nil Nil (
  26. bb)Others: For slaughter: Bulls 0102-185 kg & No. (
  27. b)£3·00 per head £3·00 per head Nil Nil Nil Cows 0102-212 kg & No. (
  28. b)£3·00 per head £3·00 per head Nil Nil Nil Bullocks 0102-220 kg & No. (
  29. b)£3·00 per head £3·00 per head Nil Nil Nil Heifers 0102-228 kg & No. (
  30. b)£3·00 per head £3·00 per head Nil Nil Nil Cows and heifers for breeding 0102-236 kg & No. (
  31. b)£3·00 per head £3·00 per head Nil Nil Nil Milch cows and springers 0102-244 kg & No. (
  32. b)£3·00 per head £3·00 per head Nil Nil Nil 01.02 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 01.02 A II (b)2 (bb)—contd. Stores: Bulls 0102-252 kg & No. (
  33. b)£3·00 per head £3·00 per head Nil Nil Nil Cows 0102-260 kg & No. (
  34. b)£3·00 per head £3·00 per head Nil Nil Nil Bullocks 0102-268 kg & No. (
  35. b)£3·00 per head £3·00 per head Nil Nil Nil Heifers 0102-276 kg & No. (
  36. b)£3·00 per head £3·00 per head Nil Nil Nil B. Other 0102-289 kg & No. (
  37. b)£3·00 per head £3·00 per head Nil Nil Nil 01.03 Live swine: A.Domestic species: I. Pure-bred breeding animals 0103-418 kg & No. (
  38. b)£0·25 per head £0·25 per head Nil Nil Nil II. Other: (
  39. a)Sows having farrowed at least once, of a weight of not less than 160 kg 0103-426 kg & No. (
  40. b)£0·25 per head £0·25 per head Nil Nil Nil (
  41. b)Other: Of a weight less than 50 kg 0103-434 kg & No. (
  42. b)£0·25 per head £0·25 per head Nil Nil Nil Of a weight of 50 kg or more 0103-442 kg & No. (
  43. b)£0·25 per head £0·25 per head Nil Nil Nil B. Other 0103-459 kg & No. (
  44. b)£0·25 per head £0·25 per head Nil Nil Nil 01.04 Live sheep and goats: A. Domestic species: I. Sheep: (
  45. a)Pure-bred breeding animals: Rams 0104-315 kg & No. (
  46. b)£0·562 per head £0·375 per head Nil Nil Nil Ewes 0104-323 kg & No. (
  47. b)£0·562 per head £0·375 per head Nil Nil Nil (
  48. b)Other: Fat sheep 0104-331 kg & No. (
  49. b)£0·562 per head £0·375 per head Nil Nil Nil Section I 01.04 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 01.04 A I(b)—contd. Store sheep 0104-347 kg & No. (
  50. b)£0·562 per head £0·375 per head Nil Nil Nil Lambs 0104-355 kg & No. (
  51. b)£0·562 per head £0·375 per head Nil Nil Nil II. Goats 0104-363 kg & No. — Free Free Free Free Free B. Other: Sheep 0104-371 kg & No. (
  52. b)£0·562 per head £0·375 per head Nil Nil Nil Goats 0104-379 kg & No. — Free Free Free Free Free 01.05 Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls: A. Of a weight not exceeding 185 g 0105-613 kg & No. (
  53. b)£1·05 per head £1·05 per head Nil Nil Nil B. Other: I. Fowls 0105-621 kg & No. (
  54. b)£1·05 per head £1·05 per head Nil Nil Nil II. Ducks 0105-637 kg & No. (
  55. b)£1·05 per head £1·05 per head Nil Nil Nil III. Geese 0105-645 kg & No. (
  56. b)£1·05 per head £1·05 per head Nil Nil Nil IV. Turkeys 0105-653 kg & No. (
  57. b)£1·05 per head £1·05 per head Nil Nil Nil V. Guinea fowls 0105-669 kg & No. (
  58. b)£1·05 per head £1·05 per head Nil Nil Nil 01.06 Other live animals: A. Domestic rabbits 0106-327 kg & No. — Free Free Free Free Free B. Pigeons 0106-335 kg & No. — Free Free Free Free Free C. Other: Greyhounds 0106-343 kg & No. — Free Free Free Free Free Other: Primarily for human consumption 0106-351 kg & No. — Free Free Free Free Free Other 0106-359 kg & No. — Free Free Free Free Free 02.01 Section I Chapter 2 MEAT AND EDIBLE MEAT OFFALS Note This Chapter does not cover : (
  59. a)Products of the kinds described in the headings Nos. 02.01, 02.02, 02.03, 02.04, and 02.06, unfit or unsuitable for human consumption ; (
  60. b)Guts, bladders or stomachs of animals (heading No.05.04)and animal blood (heading No.05.15); or (
  61. c)Animal fat, other than products of heading No.02.05 (Chapter 15). Additional Note. The following expressions shall have the meanings hereunder assigned to them : A. " Carcases of domestic bovine animals ", for the purpose of subheading 02.01 A II (a); whole carcases of the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are presented for clearance with or without the head, with or without the feet and with or without the other offals attached. Where carcases are presented for clearance without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When presented for clearance without the feet, the latter must have been cut off at the carpo-metacarvin or tarso-metatarsian joints ; B. " Half-carcases of domestic bovine animals ", for the purposes of subheading 02.01 A II (a): the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; C. " Calf carcases ", for the purposes of the subheading 02.01 A II (
  62. a)1 (aa 11 : carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per carcase 130kg or less; D. " Calf half-carcases ", for the purposes of subheading 02.01A II (
  63. a)1 (
  64. aa): half-carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65kg or less ; E. " Unseparated calf forequarters ", for the purposes of subheading 02.01 A II (
  65. a)1 (
  66. aa)22: the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs or ribs and a minimum of four pairs of ribs, These cuts must be of the typical light colour of veal and weigh not more than 60kg; F. " Separated calf forequarters ", for the purposes of subheading 02.01 A 11 (
  67. a)1 (
  68. aa)22: the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a minimum of four ribs. These cuts must be of the typical light colour of veal and weight not more than 30kg; G. " Unseparated calf hindquarters ", for the purposes of subheading 02.01 A 11 (
  69. a)1 (
  70. aa)33: the whole of the rear part of a calf comprising all the bones and the thighs and loins, with a minimum of five pairs of whole or cut ribs with or without the knuckle and with or without the think flanks. These cuts must be of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight pairs of ribs. H. " Separated calf hindquarters ", for the purposes of subheading 02.01 A 11 (
  71. a)1 (
  72. aa)33: the rear part of a half calf carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light colour of veal and weigh not more than 40kg. The expression is to be extended to cover the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs; IJ. " Compensated quarters ": (
  73. a)for the purposes of subheading 02.01 A II (
  74. a)1 (
  75. bb)11 : portions composed of either: —forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut all the third rib; or —forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut the eight cut rib. The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; a difference of not more than 5%in those weights is allowed ; (
  76. b)for the purposes of subheading 02.01 A II (
  77. a)2 (
  78. aa): portions composed of either: —forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib: or —forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut at the eight cut rib. The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers ; K. " Forequarters of other domestic bovine animals " for the purposes of subheading 02.01 A II (
  79. a)1 (
  80. bb)22, and " forequarters ", for the purposes of subheading 02.01 A II (
  81. a)1 (
  82. bb)22, and " forequarters ", the purposes of subheading 02.01 A II (
  83. a)2 (bb): the front part of the half carcase comprising all the bones and scrag, neck and shoulder, with a minimum of four ribs and a maximum of four ribs and a maximum of ten whole or cut ribs, with or without the flank ; L. " Hindquarters of other domestic bovine animals ", for the purposes of subheading 02.01 A II (
  84. a)1 (
  85. bb)33, and " hindquarters ", for the purposes of subheading 02.01 A II (
  86. a)2 (cc): the rear part of the half carcase comprising all the bones and the thigh sirloin, with a minimum of three hole or cut ribs, with or without the skin and with or without the thin flanks; the expressions are to be extended to cover the front part of the whole carcase comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs. Section I 02.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 1.04, fresh, chilled or frozen: A. Meat: I. Of horses, asses, mules and hinnies 0201-06 cwt. — Free Free Free Free Free II. Of bovine animals: (
  87. a)Of domestic bovine animals:) 1. Fresh or chilled: (
  88. aa)Of calves: 11. Carcases and half-carcases 0201-024 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. 22. Separated or unseparated forequarters: In quantities exceeding 10 lbs. at any one time 0201-032 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-040 lb. — Free Free Free Free Free 33. Separated or unseparated hindquarters: In quantities exceeding 10 lbs. at any one time 0201-048 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-056 lb. — Free Free Free Free Free (
  89. bb)Of other domestic bovine animals: 11. Carcases, half-carcases, or "compensated" quarters: (aaa) Carcases of a weight of not less than 180 kg but not more than 270 kg and half-carcases or"compensated" quarters of a weight of not less than 90 kg but not more than 135 kg, with a low degree of ossification of the cartilages (more especially those of the symphysis pubis and the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour 0201-072 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. (bbb) Other 0201-072 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. 22. Forequarters: (aaa) Of a weight of not less than 45 kg ut not more than 68 kg, with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is wite to light yellow in colour 0201-080 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. (bbb) Other 0201-088 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. 02.01 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.01 AII (
  90. a)1 (bb)—contd. 33. Hindquarters: (aaa) Of a weight of not less than 45 kg but not more than 68 kg (not less than 38 kg but not more than 61 kg in the case of "Pistola" cuts), with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour 0201-112 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. (bbb) Other 0201-120 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. (
  91. cc)Other cuts of beff and veal: 11. Unboned (bone-in): In quantities exceeding 10 lbs. at any one time 0201-128 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-136 lb. — Free Free Free Free Free 22. Boned or boneless: In quantities exceeding 10 lbs. at any one time 0201-144 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-152 lb. — Free Free Free Free Free 2. Frozen (
  92. aa)Carcases, half-carcases or "compenstated" quarters: In quantities exceeding 10 lbs. at any one time 0201-160 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-168 lb. — Free Free Free Free Free (
  93. bb)Fore quarters: In quantities exceeding 10 lbs. at any one time 0201-176 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-184 lb. — Free Free Free Free Free (
  94. cc)Hindquarters: In quantities exceeding 10 lbs. at any one time 0201-216 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-224 lb. — Free Free Free Free Free (
  95. dd)Other: 11. Unboned (bone-in): In quantities exceeding 10 lbs. at any one time 0201-232 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-240 lb. — Free Free Free Free Free Section I 02.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.01A II (
  96. a)2 (dd)—contd. 22. Boned or boneless: (aaa) Forequarters whole or cut into a maximum of five pieces, each quarter being in a single block; "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the hindquarter, excluding the tenderloin, in one piece: In quantities exceeding 10 lbs. at any one time 0201-248 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-256 lb. — Free Free Free Free Free (bbb) Other: In quantities exceeding 10 lbs. at any one time 0201-264 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-272 lb. — Free Free Free Free Free (
  97. b)Other: In quantities exceeding 101 lbs. at any one time 0201-280 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-288 lb. — Free Free Free Free Free III. Of swine: (
  98. a)Of domestic swine: 1. Carcases or half-carcases, with or without heads, feet of flare fat: Fresh or chilled 0201-312 cwt. (
  99. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-320 cwt. (
  100. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 2. Hams and cuts of ham, unbones (bone-in): Fresh or chilled 0201-336 cwt. (
  101. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-336 cwt. (
  102. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 3. Shoulders and cuts of shoulders, unboned (bone-in): Fresh or chilled 0201-34 cwt. (
  103. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-352 cwt. (
  104. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 02.01 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.01 A III (a)—contd. 4. Loins and cuts of loins, unboned (bone-in): Fresh or chilled 0201-360 cwt. (
  105. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-368 cwt. (
  106. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 5. Breasts and cuts of breast: Fresh or chilled 0201-376 cwt. (
  107. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-384 cwt. (
  108. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 6. Other Fresh or chilled 0201-413 cwt. (
  109. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Frozen 0201-421 cwt. (
  110. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  111. b)Other 0201-437 cwt. (
  112. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. IV. Other: Of sheep and lambs, in quantities exceeding 10 lb. at any one time: Fresh or chilled 0201-445 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Frozen 0201-453 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other: Fresh or chilled 0201-461 cwt. — Free Free Free Free Free Frozen 0201-477 cwt. — Free Free Free Free Free B. Offals: I. For othe manufacture of pharmaceutical products: Of bovine animals, sheepand labms, in quantities exceeding 10 lbs. at any one time 0201-485 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Of swine 0201-514 cwt. (
  113. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Other 0201-522 cwt. — Free Free Free Free Free II. Other: (
  114. a)Of horses, asses, mules and hinnies 0201-530 cwt. — Free Free Free Free Free Section I 02.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.01 B II—contd. (
  115. b)Of domestic bovine animals: 1. Livers: In quantities exceeding 10 lbs. at any one time 0201-538 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-546 lb. — Free Free Free Free Free 2. Other: In quantities exceeding 10 lbs. at any one time 0201-554 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-562 lb. — Free Free Free Free Free (
  116. c)Of domestic swine: 1. Heads and cuts of heads; necks: Heads and parts of heads 0201-570 cwt. (
  117. b)£2.10 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. Throats 0201-578 cwt. (
  118. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 2. Feet and tails: Feet 0201-586 cwt. (
  119. b)£2.10 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. Tails 0201-612 cwt. (
  120. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 3. Kidneys 0201-620 cwt. (
  121. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 4. Livers 0201-628 cwt. (
  122. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 5. Hearts, tongues and lungs 0201-636 cwt. (
  123. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 6. Livers, hearts, tongues and lungs attached to the tranchea and gullet 0201-644 cwt. (
  124. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 7. Other 0201-652 cwt. (
  125. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  126. d)Other: Of swine other than domestic: Heads and feet 0201-660 cwt. (
  127. b)£2.10 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. Other 0201-668 cwt. (
  128. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Of sheep and lambs, in quantities exceeding 10 lbs. at any one time 0201-676 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0201-689 cwt. — Free Free Free Free Free 02.02 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Specil Preferential United Kingdom Northern Ireland 02.02 Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen: A. Whole poultry: I. Fowls: (
  129. a)Plucked and gutted, with heads and feet, known as "83% chickens": In quantities exceeding two birds at any one time 0202-117 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-125 lb. — Free Free Free Free Free (
  130. b)Plucked and drawn, without heads and feet, but with hearts, livers and gizzards, known as "70% chickens": In quantities exceeding two birds at any one time 0202-133 lb — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-141 lb. — Free Free Free Free Free (
  131. c)Plucked and drawn, without heads and feet and without hearts, livers and gizzards, known as "65% chickens": In quantities exceeding two birds at any one time 0202-157 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-165 lb. — Free Free Free Free Free II. Ducks: (
  132. a)Plucked, bled, gutted but not drawn, with heads and feet, known as "85% ducks"; In quantities exceeding two birds at any one time 0202-173 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-181 lb. — Free Free Free Free Free (
  133. b)Plucked and drawn, without heads and feet, with or without hearts, livers and gizzards, known as "70% ducks": In quantities exceeding two birds at any one time 0202-213 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-221 lb. — Free Free Free Free Free III. Geese: (
  134. a)Plucked, bled, not drawn, with heads and feet, known as "82% geese": In quantities exceeding two birds at any one time 0202-237 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-245 lb. — Free Free Free Free Free Section I 02.02 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.02 A III—-contd. (
  135. b)Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as "75% geese": In quantities exceeding two birds at any one time 0202-253 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-261 lb. — Free Free Free Free Free IV. Turkeys: In quantities exceeding two birds at any one time 0202-277 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-285 lb. — Free Free Free Free Free V. Guinea fowls: In quantities exceeding two birsd at any one time 0202-327 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Other 0202-335 lb. — Free Free Free Free Free B. Poultry cuts (excluding offals): I. Boned or boneless 0202-343 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil II. Unboned (bone-in): (
  136. a)Halves or quarters: 1. Of fowls 0202-351 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 2. Of ducks 0202-367 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 3. Of geese 0202-375 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 4. Of turkeys 0202-383 lb. — £0·05 per lb. £0·05 per lb. NIl Nil Nil 5. Of guinea fowls 0202-416 lb. — £0·05 per lb. £0·05 per lb. NIl Nil Nil (
  137. b)Whole wings, with or without tips 0202-424 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil (
  138. c)Backs, necks, backs with necks attached, rumps and wing tips 0202-432 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil (
  139. d)Breasts cuts of breasts: 1. Of geese 0202-440 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 2. Of turkeys 0202-448 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 3. Of other poultry 0202-456 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 02.02 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.02 B II—-contd. (
  140. e)Legs and cuts of legs: 1. Of geese 0202-464 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 2. Of turkeys: (
  141. aa)Drumsticks and cuts of drumsticks 0202-462 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil (
  142. bb)Other 0202-480 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 3. Of other poultry 0202-488 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil (
  143. f)Other 0202-515 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil C. Offals 0202-529 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 02.03 Poultry liver, fresh, chilled, frozen, salted or in brine: A Fole gras (goose or duck) 0203-227 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil B. Other 0203-239 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil 02.04 Other meat and edible meat offals, fresh, chilled or frozen: A. Of domestic pigeons and domestic rabbits: Of domestic pigeons 0204-412 cwt. — Free Free Free Free Free Of domestic rabbits: In quantities exceeding two animals at any one time 0204-420 lb. — £0·025 per lb. £0·025 per lb. Nil Nil Nil Other 0204-428 lb. — Free Free Free Free Free B. Of game: Of wild birds: In quantities exceeding two birds at any one time 0204-436 lb. — £0·05 per lb. £0·05 per lb. £0·05 per lb. £0·015 per lb. £0·015 per lb. Other 0204-444 lb. — Free Free Free Free Free Of rabbits and hares: In quantities exceeding two animals at any one time 0204-452 lb. — £0·025 per lb. £0·025 per lb. Nil Nil Nil Other 0204-460 lb. — Free Free Free Free Free Other 0204-468 cwt. — Free Free Free Free Free Section I 02.04 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.04—contd. C. Other: I. Whale and seal metal; frogs' logs 0204-476 cwt. — Free Free Free Free Free II. Other 0204-489 cwt. — Free Free Free Free Free 02.05 Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked: A. Back-fat: I. Fresh, chilled, frozen, salted or in brine 0205-617 cwt. (
  144. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £0·84 per cwt. £0·84 per cwt. II. Dried or smoked 0205-625 cwt. (
  145. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £0·84 per cwt. £0·84 per cwt. B. Pig fat, other than that falling within subheading A 0205-633 cwt. (
  146. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £0·84 per cwt. £0·84 per cwt. C. Poultry fat 0205-649 cwt. — Free Free Free Free Free 02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked: A. Horsemeat, salted, in brine or dried 0206-012 cwt. — Free Free Free Free Free B. Meat and edible meat offals of domestic swine: I. Meat: (
  147. a)Salted or in brined: 1. Carcases or half-carcases, with or without heads, feet or flare fat: Bacon 0206-020 cwt. (
  148. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-028 cwt. (
  149. b)£4.20 per cwt. £2.680 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 2. Hams and cuts of ham, unboned (bone-in): Bacon 0206-036 cwt. (
  150. b)£4.20 per cwt. £2.80 per cwt. Nil Nil NIl Other 0206-044 cwt. (
  151. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 3. Shoulders and cuts of shoulders, unboned (bone-in): Bacon 0206-052 cwt. (
  152. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-060 cwt. (
  153. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 02.06 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.06 B I (a)—contd. 4. Loins and cuts of loins, unboned (bone-in): Bacon 0206-068 cwt. (
  154. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-076 cwt. (
  155. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 5. Breasts (streaky) and cuts of breasts: Bacon 0206-084 cwt. (
  156. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-116 cwt. (
  157. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 6. Other: Bacon 0206-124 cwt. (
  158. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-132 cwt. (
  159. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  160. b)Dried or smoked: 1. Carcases or half-carcases, with or without heads, feet or flare fat: Bacon 0206-140 cwt. (
  161. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-148 cwt. (
  162. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 2. Hams and cuts of hams, unboned (bone-in): Bacon 0206-156 cwt. (
  163. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-164 cwt. (
  164. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 3. Shoulders and cuts of shoulders, unboned (bone-in): Bacon 0206-172 cwt. (
  165. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-180 cwt. (
  166. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 4. Loins and cuts of loins, unboned (bone-in): Bacon 0206-188 cwt. (
  167. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-215 cwt. (
  168. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Section I 02.06 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.06 B I (b)—-contd. 5. Breasts (streaky) and cuts of breasts: Bacon 0206-223 cwt. (
  169. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-231 cwt. (
  170. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. 6. Other: Bacon 0206-247 cwt. (
  171. b)£4.20 per cwt. £2.80 per cwt. Nil Nil Nil Other 0206-255 cwt. (
  172. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. II. Edible offals: (
  173. a)Heads and cuts of heads; necks: Heads and parts of heads 0206-263 cwt. (
  174. b)£2.10 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. Throats 0206-271 cwt. (
  175. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  176. b)Feet and tails: Feet 0206-287 cwt. (
  177. b)£2.10 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. £1.40 per cwt. Tails 0206-318 cwt. (
  178. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  179. c)Kidneys 0206-326 cwt. (
  180. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  181. d)Livers 0206-334 cwt. (
  182. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  183. e)Hearts, tongues and lungs 0206-342 cwt. (
  184. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  185. f)Livers, hearts, tongues and lungs attached to the trachea and gullet 0206-350 cwt (
  186. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. (
  187. g)Other 0206-358 cwt. (
  188. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. C. Other: I. Of domestic bovine animals: (
  189. a)Meat: 1. Unboned (bone-in): In quantities exceeding 10 lbs. at any time 0206-366 lb. — £0·025 per cwt. £0·167 per cwt. £0·167 per cwt. £0·005 per cwt. £0·005 per cwt. Other 0206-374 lb. — Free Free Free Free Free 02.06 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 02.06 C I (a)—contd. 2. Boned or boneless: In quantities exceeding 10 lbs. at any one time 0206-382 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0206-427 lb. — Free Free Free Free Free (
  190. b)Offals: In quantities exceeding 10 lbs. at any one time 0206-435 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Other 0206-443 lb. — Free Free Free Free Free II. Other: Of sheep and lambs, in quantities exceeding 10 lbs. at any one time 0206-451 lb. — £0·025 per lb. £0·0167 per lb. £0·0167 per lb. £0·005 per lb. £0·005 per lb. Of swine other than domestic 0206-467 cwt. (
  191. b)£4.20 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. £2.80 per cwt. Of bovine animals other than domestic, in quantities exceeding 10 lbs. at any one time 0206-475 (
  192. b)— £0·025 per cwt. £0·0167 per cwt. £0·0167 per cwt. £0·005 per cwt. £0·005 per cwt. Of poultry 0206-483 lb. — £0·05 per lb. £0·05 per lb. Nil Nil Nil Of wild birds 0206-516 lb. — £0·05 per lb. £0·05 per lb. £0·05 per lb. £0·05 per lb. £0·05 per lb. Of rabbits and hares 0206-524 lb. — £0·025 per lb. £0·025 per lb. Nil Nil Nil Other 0206-539 cwt. — Free Free Free Free Free Section I 03.01 Chapter 3 FISH, CRUSTACEANS AND MOLLUSCS NOTE This Chapter does not cover: (
  193. a)Marine mammals (heading No. 01.06) or meat thereof (heading No.02.04 or 02.06); (
  194. b)Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either species or their condition (Chapter 5); or (
  195. c)Caviar or caviar substitutes (heading No. 16.04) Additional Note (Ireland) Special Provisions Relating to the Duties on Fish, Fresh, (Live or Dead), Chilled or Frozen. The duties mentioned at heading No. 03.01 shall not be charged or levied on fish taken by, and landed in the State from, an Irish sea-fishing boat within the meaning of Part XIII of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), as amended by the Fisheries (Amendment) Act, 1962 (No. 31 of 1962). Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.01 Fish, fresh (live or dead), chilled or frozen: A. Freshwater fish : I. Trout and other salmonidae: (
  196. a)Trout 0301-027 cwt. (
  197. b)12% 12% 12% 12% 12% (
  198. b)Salmon and lake whitefish 0301-035 cwt. (
  199. b)8% 8% 8% 8% 8% (
  200. c)Other 0301-043 cwt. (
  201. b)10% 10% 10% 10% 10% II. Eels 0301-051 cwt. (
  202. b)5% 5% 5% 5% 5% III. Carp 0301-067 cwt. (
  203. b)8% 8% 8% 8% 8% IV. Other 0301-075 cwt. (
  204. b)8% 8% 8% 8% 8% B. Saltwater fish: I. Whole, headless or in pieces: (
  205. a)Herrings: 1. From 15 February to 15 June: (
  206. aa)Fresh or chilled 0301-083 cwt. — Free Free Free Free Free (
  207. bb)Frozen 0301-114 cwt. — Free Free Free Free Free 03.01 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.01 B I (a)—contd. 2. From 16 June to 14 February: (
  208. aa)Fresh or chilled 0301-122 cwt. (
  209. b)15% 15% 15% Free Free (
  210. bb)Frozen 0301-130 cwt. (
  211. b)15% 15% 15% Free Free (
  212. b)Sprats: 1. From 15 February to 15 June 0301-138 cwt. — Free Free Free Free Free 2. From 16 June to 14 February 0301-146 cwt. (
  213. b)13% 13% 13% 13% 13% (
  214. c)Tunny: 1. For the industrial manufacture of products falling within heading No. 16.04: (
  215. aa)Whole: 11. Yellow—finned tunny: (aaa) Weighing not more than 10 kg each 0301-154 lb. (
  216. b)22% 22% 22% 22% 22% (bbb) Other 0301-162 cwt. (
  217. b)22% 22% 22% 22% 22% 22. Long—finned tunny 0301-170 cwt. (
  218. b)22% 22% 22% 22% 22% 33. Other 0301-178 cwt. (
  219. b)22% 22% 22% 22% 22% (
  220. bb)Gilled and gutted: 11. Yellow—finned tunny: (aaa) Weighing not more than 10 kg each 0301-186 lb. (
  221. b)22% 22% 22% 22% 22% (bbb) Other 0301-212 cwt. (
  222. b)22% 22% 22% 22% 22% 22. Long—finned tunny 0301-220 cwt. (
  223. b)22% 22% 22% 22% 22% 33. Other 0301-228 cwt. (
  224. b)22% 22% 22% 22% 22% Section I 03.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.01 B I (
  225. c)1—contd. (
  226. cc)Other (for example, heads off): 11. Yellow (for example, heads off): (aaa) Weighing not more than 10 kg each 0301-236 lb. (
  227. b)22% 22% 22% 22% 22% (bbb) Other 0301-244 cwt. (
  228. b)22% 22% 22% 22% 22% 22. Long—finned tunny 0301-252 cwt (
  229. b)22% 22% 22% 22% 22% 33. Other 0301-260 cwt. (
  230. b)22% 22% 22% 22% 22% 2. Other 0301-268 cwt. (
  231. b)22% 22% 22% 22% 22% (
  232. d)Sardines (Clupea pilchardus Walbaum): 1. Fresh or chilled 0301-276 cwt. (
  233. b)23% 23% 23% 23% 23% 2. Frozen 0301-284 cwt. (
  234. b)23% 23% 23% 23% 23% (
  235. e)Dogfish: Fresh or chilled 0301-316 cwt. (
  236. b)8% 8% 8% 8% 8% Frozen 0301-324 cwt. (
  237. b)8% 8% 8% 8% 8% (
  238. f)Redfish (Sebastes marinus): 1. Fresh or chilled 0301-332 cwt. (
  239. b)8% 8% 8% 8% 8% 2. Frozen 0301-340 cwt. (
  240. b)8% 8% 8% 8% 8% (
  241. g)Halibut (Hippoglossus vulgaris, Hippoglossus reinhardtius): Fresh or chilled 0301-348 cwt. (
  242. b)8% 8% 8% 8% 8% Frozen 0301-356 cwt. (
  243. b)8% 8% 8% 8% 8% (
  244. h)Cod (Gadus morrhua or Gadus callarias): 1. Fresh or chilled 0301-364 cwt. (
  245. b)15% 15% 15% 15% 15% 2. Frozen 0301-372 cwt. (
  246. b)15% 15% 15% 15% 15% 03.01 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.01 B I—contd. (
  247. ij)Coalfish (Pollachius virens or Gadus virens): 1. Fresh or chilled 0301-380 cwt. (
  248. b)15% 15% 15% 15% 15% 2. Frozen 0301-388 cwt. (
  249. b)15% 15% 15% 15% 15% (
  250. k)Haddock: 1. Fresh or chilled 0301-412 cwt. (
  251. b)15% 15% 15% 15% 15% 2. Frozen 0301-420 cwt. (
  252. b)15% 15% 15% 15% 15% (
  253. l)Whiting (Merlangus merlangus): 1. Fresh or chilled 0301-428 cwt. (
  254. b)15% 15% 15% 15% 15% 2. Frozen 0301-436 cwt. (
  255. b)15% 15% 15% 15% 15% (
  256. m)Mackerel: 1. From 15 February to 15 June: (
  257. aa)Fresh or chilled 0301-44 cwt. — Free Free Free Free Free (
  258. bb)Frozen 0301-452 cwt. — Free Free Free Free Free 2. From 16 June to 14 February: (
  259. aa)Fresh or chilled 0301-460 cwt. (
  260. b)20% 20% 20% Free Free (
  261. bb)Frozen 0301-468 cwt. (
  262. b)20% 20% 20% Free Free (
  263. n)Anchovies (Engraulis sp. p.) 1. Fresh or chilled 0301-476 cwt. (
  264. b)15% 15% 15% 15% 15% 2. Frozen 0301-484 cwt. (
  265. b)15% 15% 15% 15% 15% (
  266. o)Plaice: 1. Fresh or chilled 0301-516 cwt. (
  267. b)15% 15% 15% 15% 15% 2. Frozen 0301-524 cwt. (
  268. b)15% 15% 15% 15% 15% (
  269. p)Sea-bream of the species Dentex dentex and Pagellus: 1. Fresh or chilled 0301-532 cwt. (
  270. b)15% 15% 15% 15% 15% 2. Frozen 0301-540 cwt. (
  271. b)15% 15% 15% 15% 15% Section I 03.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.01 B I—contd. (
  272. q)Other: Sole: Fresh or chilled 0301-548 cwt. (
  273. b)15% 15% 15% 15% 15% Frozen 0301-556 cwt. (
  274. b)15% 15% 15% 15% 15% Other: Fresh or chilled 0301-564 cwt. (
  275. b)15% 15% 15% 15% 15% Frozen 0301-572 cwt. (
  276. b)15% 15% 15% 15% 15% II. Fillets: (
  277. a)Fresh or chilled: Herring and mackerel 0301-580 lb. (
  278. b)18% 18% 18% £0·0012 per lb. £0·0012 per lb. Other 0301-588 cwt. (
  279. b)18% 18% 18% 18% 18% (
  280. b)Frozen: 1. Of cod (Gadus morrhua or Gadus callarias) 0301-616 cwt. (
  281. b)15% 15% 15% 15% 15% 2. Of coalfish (Pollachius virens or Gadus virens) 0301-624 cwt. (
  282. b)15% 15% 15% 15% 15% 3. Of haddock 0301-632 cwt. (
  283. b)15% 15% 15% 15% 15% 4. Of redfish (Sebastes marinus) 0301-640 cwt. (
  284. b)15% 15% 15% 15% 15% 5. Of tunny 0310-648 cwt. (
  285. b)18% 18% 18% 18% 18% 6. Of sea-bream of the specie Dentex dentex and Pagellus 0301-656 cwt. (
  286. b)15% 15% 15% 15% 15% 7. Other: Herring and mackerel 0301-664 lb. (
  287. b)15% 15% 15% £0·0012 per lb. £0·0012 per lb. Other 0301-672 cwt. (
  288. b)15% 15% 15% 15% 15% C. Livers and roes 0301-689 cwt. (
  289. b)10% 10% 10% 10% 10% 03.02 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.02 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: A. Dried, salted or in brine: I. Whole, headless or in pieces: (
  290. a)Herring 0302-314 cwt. — Free Free Free Free Free (
  291. b)Cod: Dried 0302-322 cwt. — Free Free Free Free Free Other 0302-330 cwt. — Free Free Free Free Free (
  292. c)Anchovies (Engraulis sp. p.) 0302-338 cwt. — Free Free Free Free Free (
  293. d)Common halibut (Hippoglossus vulgaris) 0302-346 cwt. — Free Free Free Free Free (
  294. e)Salmon, salted or in brine 0302-354 cwt. — Free Free Free Free Free (
  295. f)Other 0302-362 cwt. — Free Free Free Free Free II. Fillets: (
  296. a)Of cod 0302-370 lb. — £0 0125 per lb. £0 0125 per lb. £0 0042 per lb. £0 0012 per lb. £0 0012 per lb. (
  297. b)Of salmon, salted or in brine 0302-378 lb. — £0·0125 per lb. £0·0125 per lb. £0·0042 per lb. £0·0012 per lb. £0·0012 per lb. (
  298. c)Of lesser or Greenland halibut (Hippoglossus reinhardtius), salted or in brine 0302-386 lb. — £0·0125 per lb. £0·0125 per lb. £0·0042 per lb. £0·0012 per lb. £0·0012 per lb. (
  299. d)Other 0302-413 lb. — £0·0125 per lb. £0·0125 per lb. £0·0042 per lb. £0·0012 per lb. 0·0012 per lb. B. Smoked, whether or not cooked before or during the smoking process: I. Hearing: Fillets and pieces thereof 0302-421 lb. — £0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered smoked 0302-437 st. — £0·1167 per st. £0·1167 per st. £0·05 per st. £0·015 per st. £0·015 per st. Other 0302-45 cwt. — Free Free Free Free Free II. Salmon: Fillets and pieces thereof 0302-453 lb. — £0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered and smoked 0302-461 st. — £0·1167 per lb. £0·1167 per lb. £0·05 per st. £0·015 per st. £0·015 per st. Other 0302-477 cwt. — Free Free Free Free Free Section I 03.02 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.02 B—contd. III. Lesser or Greenland halibut (Hippologlossus reinhardtius): Fillets and pieces thereof 0302-485 lb. — £0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered and smoked 0302-517 st. — £0·1167 per st. £0·1167 per st. £0·05 per st. £0·015 per st. £0·015 per st. Other 0302-525 cwt. — Free Free Free Free Free IV. Common halibut (Hippoglossus vulgaris): Fillets and pieces thereof 0302-533 lb. — £0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered and smoked 0302-541 st. — £0·1167 per st. £0·1167 per st. £0·05 per st. £0·015 per st. £0·015 per st. Other: 0302-557 cwt. — Free Free Free Free Free V. Other Cod, coley and tusk: Fillets and pieces thereof 0302-565 lb. — 0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered and smoked 0302-573 st. — £0·1167 per st. £0·1167 per st. £0·05 per st. £0·015 per st. £0·015 per st. Other 0302-581 cwt. — Free Free Free Free Free Other: Fillets and pieces thereof 0302-614 lb. — £0·0167 per lb. £0·0167 per lb. £0·0083 per lb. £0·0083 per lb. £0·0083 per lb. Other: Kippered and smoked 0302-622 st. — £0·1167 per st. £0·1167 per st. £0·05 per st. £0·015 per st. £0·015 per st. Other 0302-630 cwt. — Free Free Free Free Free C. Livers and roes 0302-638 cwt. — Free Free Free Free Free D. Fish meal 0302-649 cwt. — Free Free Free Free Free 03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water: A. Crustaceans: I. Crawfish 0303-115 cwt. — Free Free Free Free Free 03.03 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.03 A—contd. II. Lobsters (Homarius sp.p.): (
  300. a)Live 0303-123 cwt. — Free Free Free Free Free (
  301. b)Other: 1. Whole 0303-131 cwt. — Free Free Free Free Free 2. Other 0303-147 cwt. — Free Free Free Free Free III. Crabs and freshwater crayfish 0303-155 cwt. — Free Free Free Free free IV. Shrimps and prawns: (
  302. a)Prawns (pandalidae sp.p.) 0303-163 cwt. — free Free Free Free Free (
  303. b)Shrimps of the genus "Crangon" sp.p.: 1. Fresh, chilled, or simply boiled in water 0303-171 cwt. — Free Free Free Free Free 2. Other 0303-187 cwt. — Free Free Free Free Free (
  304. c)Other 0303-218 cwt. — Free Free Free Free Free V. Other (for example, Norway lobsters or Dublin Bay prawns) 0303-226 cwt. — Free Free Free Free Free B. Molluscs: I. Oysters: (
  305. a)European flat oysters weighing not more than 40 g 0303-234 lb. — free Free Free Free Free (
  306. b)Other 0303—242 cwt. — Free Free Free Free Free II. Mussels 0303-250 cwt. — Free Free Free Free Free III. Snails, other than sea snails 0303-258 cwt. — Free Free Free Free Free IV. Other: (
  307. a)Frozen: 1. Squid: (
  308. aa)Ommastrephes sagittatus and Loligo sp. p. 0303-266 cwt. — Free Free Free Free Free (
  309. bb)Other 0303-274 cwt. — Free Free Free Free Free 2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and Sepiola rondeleti 0303-282 cwt. — Free Free Free Free Free 3. Octopus 0303-317 cwt. — Free Free Free Free Free 4. Other: Scallops 0303-325 cwt. — Free Free Free Free Free Periwinkles 0303-333 cwt. — Free Free Free Free Free Other 0303-341 cwt. — Free Free Free Free Free Section I 03.03 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 03.03 B IV—contd. (
  310. b)Other: 1. Squid (Ommastrephes sagittatus and Loligo sp. p.) 0303-357 cwt. — Free Free Free Free Free 2. Other:. Scallops 0303-365 cwt. — Free Free Free Free Free Periwinkles 0303-373 cwt. — Free Free Free Free Free Other 0303-389 cwt. — Free Free Free Free Free 04.01 Section I Chapter 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Notes 1.—The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk. 2.—Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans. Additional Notes. 1.—The term "cans", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity not exceeding 5 kg. 2.—The expression "special milk for infants", as used in subheading 04.02 B I (a), shall be taken to mean products free from pathogenic or toxigenic germs and containing per gram less than 10,000 revivifiable aerobic bacteria and less than 2 coliform bacteria. 3.—For the purpose of calculating the fat content of products falling within subheadings 04.02 B I (
  311. b)and B II (b), the weight of any added sugar shall be disregarded. 4.—The expression "whole cheeses", as used in subheading 04.04 A I (a), shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights: —Emmenthaler: not less than 60 kg but not more than 130 kg; —Gruyere and Sbrinz: not less than 20 kg but not more than 45 kg; —Bergkase: not less than 20 kg but not more than 60 kg; —Appenzell: not less than 6 kg but not more than 8 kg. 5.—Subheading 04.04 A I (
  312. b)2 shall be taken to apply only to goods the packings of which bear at least, the following particulars: —the description of the cheese, —the fat content, by weight, of the dry product, —the packer responsible, —the country of origin of the cheese. 6.—For the purposes of subheading 04.04 D I, the expression "put up (in boxes or in slices) for retail sale" shall be taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices and packed in one of the following forms: (
  313. a)In circular or semi-circular boxes containing: —at least 3 but not more than 12 individual portions, of an aggregate net weight not exceeding 250g, or a single portion of a net weight not exceeding 56 g; (
  314. b)In circular or polygonal boxes (other than rectangular) containing at least 12 individual portions of an aggregate net weight not less than 450 g but not more than 1,000 g; (
  315. c)In the form of slices wrapped separately in aluminium foil, the net weight of each slice not exceeding 30 g. 7.—For the purposes of subheadings 04.04 A I (a), A I (
  316. b)and D I, the term "free-to-frontier value" shall be taken to mean the free-to-frontier price or free on board price in the country of exportation, plus a lump sum to be determined in respect of the expenses of delivery to the customs territory of the Community. 8.—Levy applicable to certain mixtures falling within this Chapter: The levy applicable to mixtures falling within this Chapter and composed of products classified under headings or subheadings 04.01 B, 04.02, 04.03, 04.04, 17.02 A and 17.05 A shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures. Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 04.01 Milk and cream, fresh, not concentrated or sweetened: A. Of a fat content, by weight, not exceeding 6%: I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented or acidified milk: (
  317. a)In immediate packings of a net capacity of 2 litres or less 0401-415 cwt. — Free Free Free Free Free (
  318. b)Other 0401-423 cwt. — Free Free Free Free Free II. Other: (
  319. a)In immediate packings of a net capacity of 2 litres or less and a fat content, by weight: 1. Not exceeding 4%: Whole milk 0401-431 cwt. & gal. (
  320. b)£0·0125 per gal. £0·0084 per gal. Nil Nil Nil Other 0401-447 cwt. — Free Free Free Free Free Section I 04.01 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 04.01 A II (a)—contd. 2. Exceeding 4% Whole milk 0401-455 cwt. & gal. (
  321. b)£0·0125 per gal. £0·0084 per gal. Nil Nil Nil Other 0401-463 cwt. — Free Free Free Free Free (
  322. b)Other, of a fat content, by weight: 1. Not exceeding 4%: Whole milk 0401-471 cwt. & gal. (
  323. b)£0·0125 per gal. £0·0084 per gal. Nil Nil Nil Other 0401-487 cwt. — Free Free Free Free Free 2. Exceeding 4%: Whole milk 0401-512 cwt. & gal. (b £0·0125 per gal. £0·0084 per gal. Nil Nil Nil Other 0401-520 cwt. — Free Free Free Free Free B. Other, of a fat content, by weight: I. Exceeding 6% but not exceeding 21%: Cream 0401-528 cwt. & gal. (
  324. b)£0·225 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. Other: Whole milk 0401-536 cwt. & gal. (
  325. b)£0·0125 per gal. £0·0084 per gal. Nil Nil Nil Other 0401-544 cwt. — Free Free Free Free Free II. Exceeding 21% but not exceeding 45% 0401-552 cwt. & gal. (
  326. b)£0·225 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. III. Exceeding 45% 0401-569 cwt. & gal. (
  327. b)£0·225 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. £0·15 per gal. 04.02 Milk and cream, preserved, concentrated or sweetened: A. Not containing added sugar: I. Whey: Dried or powdered 0402-118 lb. (
  328. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. Other 0402-126 cwt. — Free Free Free Free Free II. Milk and cream, in powder or granules: (
  329. a)In immediate packings of a net capacity of 2.5 kg or less and of a fat content. by weight: 1. Not exceeding 1·5% 0402-134 lb. (
  330. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 04.02 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 04.02 A II (a)—contd. 2. Exceeding 1.5% but not exceeding 27% 0402-142 lb. (
  331. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 3. Exceeding 27% but not exceeding 29% 0402-150 lb. (
  332. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 4. Exceeding 29% 0402-158 lb. (
  333. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  334. b)Other, of a fat content, by weight: 1. Not exceeding 1.5% 0402-166 lb. (
  335. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 2. Exceeding 1.5% but not exceeding 27% 0402-174 lb. (
  336. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 3. Exceeding 27% but not exceeding 29% 0402-182 lb. (
  337. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 4. Exceeding 29% 0402-214 lb. (
  338. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. III. Milk and cream, other than in powder or granules: (
  339. a)In hermetically sealed cans of a net capacity of 454 g or less and of a fat content, by weight, of 11% or less: 1. Of a fat content, by weight of 8.9% or less: Condensed full cream milk 0402-222 cwt. (
  340. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. Other 0402-230 cwt. — Free Free Free Free Free 2. Other 0402-238 cwt. (
  341. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. (
  342. b)Other, of a fat content, by weight: 1. Not exceeding 45%: Condensed full cream milk; cream 0402-246 cwt. (
  343. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. Other 0402-254 cwt. — Free Free Free Free Free 2.Exceeding 45% 0402-262 cwt. (
  344. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. B. Containing added sugar: I. Milk and cream, in powder or granules: (
  345. a)Special milk for infants, in hermetically sealed cans of a net capacity of 500 g or less and of a fat content, by weight: 1. Exceeding 10% but not exceeding 11% 0402-270 lb. (
  346. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. Section I 04.02 Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 04.02 B I (a)—contd. 2. Exceeding 14.5% but not exceeding 15.5% 0402-278 lb. (
  347. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 3. Exceeding 17% but not exceeding 18% 0402-286 lb. (
  348. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 4. Exceeding 23% but not exceeding 24% 0402-316 lb. (
  349. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  350. b)Other: 1. In immediate packings of a net capacity of 2.5 kg or less and of a fat content, by weight: (
  351. aa)Not exceeding 1.5% 0402-324 lb. (
  352. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  353. bb)Exceeding 1.5% but not exceeding 27% 0402-332 lb. (
  354. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  355. cc)Exceeding 27% 0402-340 lb. (
  356. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. 2. Other, of a fat content, by weight: (
  357. aa)Not exceeding 1.5% 0402-348 lb. (
  358. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  359. bb)Exceeding 1.5% but not exceeding 27% 0402-356 lb. (
  360. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. (
  361. cc)Exceeding 27% 0402-364 lb. (
  362. b)£0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. £0·0125 per lb. II. Milk and cream, other than in powder or granules: (
  363. a)In hermetically sealed cans of a net capacity of 454 g or less and a fat content, by weight, not exceeding 9.5%: Condensed full cream milk; condensed sweetened skim milk 0402-372 cwt. (
  364. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. Other 0402-380 cwt. — Free Free Free Free Free (
  365. b)Other, of a fat content, by weight: 1. Not exceeding 45%: Condensed full cream milk; condensed sweetened skim milk; cream 0402-388 cwt. (
  366. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. Other 0402-417 cwt. — Free Free Free Free Free 2. Exceeding 45% 0402-429 cwt. (
  367. b)£3.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. £2.00 per cwt. 04.03 Section I Tariff Heading Tariff Code No. Unit of Quantity Licensing Provision Rate of Duty Full Preferential Special Preferential United Kingdom Northern Ireland 04.03 Butter: A. Of a fat content, by weight, not exceeding 85%: Creamery 0403-627 cwt. — Free Free Free Free Free Other 0403-635 cwt. — Free Free Free Free Free B. Other 0403-659 cwt. — Free Free Free Free Free 04.04 Cheese and curd: A. Emmenthaler, Gruyere, Sbrinz, Bergkase and Appenzell, not grated or powdered: I. Of a minimum fat content of 45% by weight, calculated on the dry product, ripened for at least 3 months: (
  368. a)Whole cheeses of a free-to-frontier value per 100 kg net weight of: 1. 130.40 U.A. or more, but less than 150.15 U.A. 0404-212 cwt. — Free Free Free Free Free 2. 150.15 U.A. or more 0404-220 cwt. — Free Free Free Free Free (
  369. b)Vacuum-packed pieces: 1. With rind on at least one side, of a net weight: (
  370. aa)Of not less than 1 kg but less than 5 kg and of a free-to-frontier value of not less than 150.40 U.A. but less than 178.40 U.A. per 100 kg net weight 0404-228 cwt. — Free Free Free Free Free (
  371. bb)Of not less than 450 g and of a free-to-frontier value of not less th

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.