S.I. No. 156/1967 - Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order, 1967
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 02.01 (A) | 3.2d. per lb. | 3.2d. per lb. | 07.01 (E) (2) | 1.6d. per lb. | 1.6d. per lb. |
| 02.04 (A) | 9.6d. per lb. | 9.6d. per lb. | 07.01 (IJ) (1) | 3.2d. per lb. | 3.2d. per lb. |
| 02.05 (A) | £2 4s. 10d. per cwt. | £2 4s. 10d. per cwt. | 07.02 (A) | 3.2d. per lb. | 3.2d. per lb. |
| 02.06 (A) | 3.2d. per lb. | 3.2d. per lb. | 07.03 (A) | 3.2d. per lb. | 3.2d. per lb. |
| 02.06 (D) | 9.6d. per lb. | 9.6d. per lb. | 07.06 | 6.4d. per lb. | 6.4d. per lb. |
| 03.01 (A) (1) | 0.8d. per lb. | 0.8d. per lb. | 08.04 (A) (1) (a) | 0.8d. per lb. | 0.8d. per lb. |
| 03.02 (A) (2) | 0.8d. per lb. | 0.8d. per lb. | 08.05 (A) | 26.7% plus 6.7% | 26.7% plus 6.7% |
| 03.02 (B) (1) | 9.6d. per stone | 9.6d. per stone | 08.07 (A) | 2.4d. per lb. | 2.4d. per lb. |
| 04.06 | 9.6d. per lb. | 9.6d. per lb. | 08.07 (B) (1) | 0.8d. per lb. | 0.8d. per lb. |
| 05.04 (A) | £4 per lb. | £4 per lb. | 08.08 (B) (2) | 2.4d. per lb. | 2.4d. per lb. |
| 06.01 (A) | 4.8d. per lb. | 4.8d. per lb. | 08.10 (A) | 3.2d. per lb. | 3.2d. per lb. |
| 06.01 (B) (1) | 4.8d. per lb. | 4.8d. per lb. | 08.11 (A) (2) (a) | 2d. per lb. | 2d. per lb. |
| 06.02 (A) (1) | 2.4d. per bush | 2.4d. per bush | 08.12 (B) (3) (a) | 5.3% | 5.3% |
| 06.02 (A) (3) | 8s. per cwt. | 8s. per cwt. | 09.01 (B) (1) | 16% plus 1.6d. per lb. | 16% plus 1.6d. per lb. |
| 06.02 (A) (4) | 2.4d. per lb. | 2.4d. per lb. | 09.01 (B) (2) | 16% | 16% |
| 06.02 (B) (1) | 4.8d. per lb. | 4.8d. per lb. | 09.04 (A) | 3.8d. per lb. | 3.8d. per lb. |
| 06.02 (B) (2) | 2.4d. per lb. | 2.4d. per lb. | 09.06 (A) | 3.8d. per lb. | 3.8d. per lb. |
| 06.03 | 4.8d. per lb. | 4.8d. per lb. | 09.07 (A) | 3.8d. per lb. | 3.8d. per lb. |
| 06.04 | 4.8d. per lb. | 4.8d. per lb. | 09.08 (A) | 3.8d. per lb. | 3.8d. per lb. |
| 07.01 (B) (1) | 6.4d. per lb. | 6.4d. per lb. | 09.09 (A) | 3.8d. per lb. | 3.8d. per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 09.10 (A) | 3.8d. per lb. | 3.8d. per lb. | 16.02 (B) (3) | 9.6d. per lb. | 9.6d. per lb. |
| 11.04 (A) (1) | 26.7% plus 6.7% | 26.7% plus 6.7% | 16.02 (B) (4) (c) | £2 4s. 10d. per cwt. | £2 4s. 10d. per cwt. |
| 11.06 (A) | 2s. 4.8d. per cwt. | 2s. 4.8d. per cwt. | 16.03 | 4s. per lb. | 4s. per lb. |
| 11.06 (B) | 6.4d. per lb. | 6.4d. per lb. | 16.04 (A) (1) | 16% | 16% |
| 11.08 (A) (2) | 2s. 4.8d. per cwt. | 2s. 4.8d. per cwt. | 16.04 (A) (2) | 24% | 24% |
| 13.03 (A) | 16% | 16% | 16.05 (A) | 24% | 24% |
| 15.01 | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | 18.03 | 1s. 3.4d. per lb. | 1s. 3.4d. per lb. |
| 15.02 (A) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | 18.05 | 1s. 3.4d. per lb. | 1s. 3.4d. per lb. |
| 15.03 (B) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | 19.01 | 32% or 1s. 11d. per lb. | 32% or 1s. 11d. per lb. |
| 15.04 (A) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | |||
| 19.02 (A) (2) | 32% or 1s. 11d. per lb. | 32% or 1. 11d. per lb. | |||
| 15.06 (A) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | |||
| 15.07 (B) | 21.3% | 21.3% | |||
| 19.02 (B) (2) | 2s. 10.6d. per lb. | 2s. 10.6d. per lb. | |||
| 15.08 (B) | 21.3% | 21.3% | |||
| 15.12 (A) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | 19.02 (C) (1) (a) (i) | 1.9d. per lb. | 1.9d. per lb. |
| 15.12 (B) | 21.3% | 21.3% | 19.02 (C) (1) (a) (ii) | 1.6d. per lb. | 1.6d. per lb. |
| 15.12 (C) (2) | 21.3% | 21.3% | |||
| 19.02 (C) (1) (b) (ii) | 3.8d. per lb. | 3.8d. per lb. | |||
| 15.13 (A) | 21.3% | 21.3% | |||
| 15.13 (B) (1) | £1 15s. 10d. per cwt. | £1 15s. 10d. per cwt. | 19.02 (C) (2) (a) (ii) | 1.9d. per lb. | 1.9d. per lb. |
| 15.13 (B) (2) | 21.3% | 21.3% | 19.02 (C) (2) (b) | £1 8s. 10d. per cwt. | £1 8s. 10d. per cwt. |
| 16.01 (A) | £8 19s. 2d. per cwt. | £8 19s. 2d. per cwt. | |||
| 19.02 (C) (2) (c) (ii) | 21.3% | 21.3% | |||
| 16.01 (B) (2) | £2 4s. 10d. per cwt. | £2 4s. 10d. per cwt. | |||
| 19.03 | 32% | 32% | |||
| 16.02 (A) | £8 19s. 2d. per cwt. | £8 19s. 2d. per cwt. | 19.04 | 1s. 11d. per cwt. | 1s. 11d. per cwt. |
| 16.02 (B) (1) | 3.2d. per lb. | 3.2d. per lb. | 19.05 (A) (1) (a) | 1.6d. per lb. | 1.6d. per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 19.05 (A) (1) (b) | 32% | 32% | 21.02 (A) (2) | 16% | 16% |
| 21.03 (A) | 11.5d. per lb. | 11.5d. per lb. | |||
| 19.05 (A) (2) | 16% | 16% | |||
| 19.05 (B) (1) | 1.6d. per lb. | 1.6d. per lb. | 21.04 (A) | 11.5d. per lb. | 11.5d. per lb. |
| 19.06 (B) | 1s. 11d. per cwt. | 1s. 11d. per cwt. | 21.04 (B) (1) | 1.6d. per lb. | 1.6d. per lb. |
| 19.06 (C) (1) | 32% | 32% | 21.05 (B) (1) | £2 13s. 9d. per cwt. | £2 13s. 9d. per cwt. |
| 20.01 (A) (1) (b) (i) | 26.7% | 26.7% | |||
| 21.05 (B) (2) | 25.6% | 25.6% | |||
| 20.01 (A) (2) (b) (i) | 3.2d. per lb. | 3.2d. per lb. | 21.05 (C) | £2 13s. 9d. per cwt. | £2 13s. 9d. per cwt. |
| 20.01 (C) (1) (a) (ii) | 2d. per lb. | 2d. per lb. | 21.06 (A) | £1 3s. 0d. per cwt. | £1 3s. 0d. per cwt. |
| 20.01 (C) (1) (b) (ii) | 1s. 8d. per gallon | 1s. 8d. per gallon | 21.06 (B) | 21.3% | 21.3% |
| 21.07 (A) | 25.6% | 25.6% | |||
| 20.02 (A) (1) | 26.7% | 26.7% | 21.07 (C) | £1 8s. 10d. per cwt. | £1 8s. 10d. per cwt. |
| 20.02 (B) (1) (a) | 26.7% | 26.7% | |||
| 21.07 (D) | 21.3% | 21.3% | |||
| 20.02 (B) (2) (a) | 3.2d. per lb. | 3.2d. per lb. | 21.07 (F) | 21.3% | 21.3% |
| 21.07 (G) | 4s. per lb. | 4s. per lb. | |||
| 20.05 (A) (2) (b) | 3.2d. per lb. | 3.2d. per lb. | |||
| 21.07 (H) (1) (a) | 1.6d. per lb. | 1.6d. per lb. | |||
| 20.06 (A) (1) (b) (ii) | 6d. per lb. | 6d. per lb. | |||
| 21.07 (H) (1) (b) | 1s. 4d. per gallon | 1s. 4d. per gallon | |||
| 20.06 (A) (1) (c) (ii) | 3d. per lb. | 3d. per lb. | |||
| 21.07 (H) (2) (a) | 32% | 32% | |||
| 20.06 (A) (2) (b) (ii) | 4.8d. per lb. | 4.8d. per lb. | |||
| 22.01 (B) | 9.6d. per cwt. | 9.6d. per cwt. | |||
| 20.06 (B) (1) (a) (ii) | 2d. per lb. | 2d. per lb. | |||
| 22.04 (A) | 1s. 8d. per gallon | 1s. 8d. per gallon | |||
| 20.06 (B) (2) (d) | 26.7% | 26.7% | |||
| 22.07 (C) (1) (b) | 2s. 7.2d. per gallon | 2s. 7.2d. per gallon | |||
| 21.01 (A) (1) | 16% plus 1.6d. per lb. | 16% plus 1.6d. per lb. | |||
| 22.10 | 1s. 2.4d. per gallon | 1s. 2.4d. per gallon | |||
| 21.01 (A) (2) | 16% | 16% | 25.06 (A) | 42.7% | 37.3% |
| 21.02 (A) (1) | 16% plus 1.6d. per lb. | 16% plus 1.6d. per lb. | 25.06 (B) | 14.2% | 12.4% |
| 25.07 (A) | 14.2% | 12.4% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 25.08 (A) | 7.7d. per cwt. | 6.7d. per cwt. | 30.03 (G) (1) | 32% | 28% |
| 30.03 (G) (2) (a) (i) | 1.6d. per lb. | 1.4d. per lb. | |||
| 25.13 (A) | 14.2% | 12.4% | |||
| 25.15 (A) | 42.7% | 37.3% | 30.03 (G) (2) (a) (ii) | 1s. 4d. per gallon | 1s. 2d. per gallon |
| 25.15 (B) (1) | 42.7% | 37.3% | |||
| 30.04 (A) | 21.3% or 3.8d. per lb. | 18.7% or 3.4d. per lb. | |||
| 25.16 (A) | 42.7% | 37.3% | |||
| 25.17 (A) | 42.7% | 37.3% | |||
| 25.17 (B) (1) | 14.2% | 12.4% | 30.05 (A) (1) (b) | 21.3% or 6s. 4.8d. per 100 containers | 18.7% or 5s. 7.2d. per 100 containers |
| 25.18 (A) | 42.7% | 37.3% | |||
| 25.20 (A) | 5.8d. per cwt. | 5d. per cwt. | |||
| 32.08 (A) | 32% | 28% | |||
| 25.23 | 12.8% | 11.2% | |||
| 32.08 (B) | 21.3% | 18.7% | |||
| 25.27 (A) | 42.7% | 37.3% | |||
| 32.09 (A) | 32% | 28% | |||
| 27.07 (B) | 21.3% | 18.7% | |||
| 32.11 | 21.3% | 18.7% | |||
| 27.10 (B) | 21.3% | 18.7% | |||
| 32.12 (A) | 32% | 28% | |||
| 27.10 (C) | 16% | 14% | |||
| 32.13 | 21.3% | 18.7% | |||
| 27.10 (D) (1) | 7.7d. per gallon | 6.7d. per gallon | 33.04 (A) (1) (a) | 16% plus 1.6d. per lb. | 14% plus 1.4d. per lb. |
| 28.13 (A) | 14.2% | 12.4% | |||
| 28.40 (A) | 21.3% | 18.7% | 33.04 (A) (1) (b) | 16% plus 1s. 4d. per gallon | 14% plus 1s. 2d. per gallon |
| 29.01 (B) | 21.3% | 18.7% | |||
| 29.02 (A) | 6s. 4.8d. per gallon | 5s. 7.2d. per gallon | |||
| 33.04 (A) (2) | 16% | 14% | |||
| 29.04 (A) | 32% | 28% | 33.04 (B) (1) (a) | 1.6d. per lb. | 1.4d. per lb. |
| 29.05 (A) | 32% | 28% | |||
| 33.04 (B) (1) (b) | 1s. 4d. per gallon | 1s. 2d. per gallon | |||
| 30.03 (A) | 21.3% or 6s. 4.8d. per 100 containers | 18.7% or 5s. 7.2d. per 100 containers | |||
| 33.05 (A) | 16% | 14% | |||
| 33.05 (B) | 64% or £3 4s. per gallon | 56% or £2 16s. per gallon | |||
| 30.03 (C) | 21.3% | 18.7% | |||
| 30.03 (D) | 3.8d. per lb. | 3.4d. per lb. | |||
| 33.06 (A) (2) (a) | 64% or 6s. 4.8d. per lb. | 56% or 5s. 7.2d. per lb. | |||
| 30.03 (E) | 21.3% | 18.7% | |||
| 30.03 (F) | 32% or 1s. 11d. per lb. | 28% or 1s. 8.2d. per lb. | |||
| 33.06 (A) (2) (b) | 64% or £3 4s. per gallon | 56% or £2 16s. per gallon | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 33.06 (B) | 32% | 28% | 37.05 (B) | 21.3% | 18.7% |
| 33.06 (D) (1) (a) | 64% or 6s. 4.8d. per lb. | 56% or 5s. 7.2d. per lb. | 38.11 (A) | 16% or 0.3d. each | 14% or 0.3d. each |
| 33.06 (D) (1) (b) | 64% or £3 4s. per gallon | 56% or £2 16s. per gallon | 38.11 (B) | 21.3% | 18.7% |
| 38.17 (A) | 25.6% | 22.4% | |||
| 38.19 (C) | 21.3% | 18.7% | |||
| 34.01 | 32% | 28% | |||
| 38.19 (D) | 16% or 1.3d. per lb. | 14% or 1.1d. per lb. | |||
| 34.02 | 32% | 28% | |||
| 34.03 (A) | 16% | 14% | |||
| 34.03 (B) | 7.7d. per gallon | 6.7d. per gallon | 38.19 (E) | 21.3% | 18.7% |
| 39.01 (A) | 21.3% | 18.7% | |||
| 34.05 (A) (2) | 21.3% | 18.7% | |||
| 39.01 (B) | £3 4s. per lb. | £2 16s. per lb. | |||
| 34.05 (B) (1) | 32% | 28% | |||
| 34.06 | 16% | 14% | 39.01 (C) | 25.6% | 22.4% |
| 35.01 (A) | 32% | 28% | 39.01 (D) | 25.6% | 22.4% |
| 35.03 (A) | 32% | 28% | 39.01 (E) (1) | 21.3% | 18.7% |
| 35.05 (A) | 16% or 1.3d. per lb. | 14% or 1.1d. per lb. | 39.02 (A) | 21.3% | 18.7% |
| 39.02 (B) | £3 4s. per lb. | £2 16s. per lb. | |||
| 35.05 (B) | 1s. 11d. | 1s. 8.2d. | 39.02 (C) | 16% | 14% |
| per cwt. | per cwt. | ||||
| 39.02 (D) | 10.2d. per sq. yd. | 9d. per sq. yd. | |||
| 35.06 (A) (1) | 16% | 14% | |||
| 35.06 (B) (1) | 32% | 28% | 39.02 (E) | 25.6% | 22.4% |
| 35.06 (B) (2) | 16% | 14% | 39.02 (F) | 25.6% | 22.4% |
| 35.06 (B) (3) | 16% or 1.3d. per lb. | 14% or 1.1d. per lb. | 39.02 (G) (1) | 21.3% | 18.7% |
| 39.02 (G) (2) | 16% | 14% | |||
| 39.03 (A) (1) | 21.3% | 18.7% | |||
| 35.06 (B) (4) | 1s. 11d. per cwt. | 1s. 8.2d. per cwt. | |||
| 39.03 (B) (1) | 32% | 28% | |||
| 35.06 (B) (5) | 21.3% | 18.7% | 39.03 (B) (2) | £3 4s. per lb. | £2 16s. per lb. |
| 36.06 | 12s. 7.2d. | 12s. 7.2d. | |||
| per 7,200 matches and so in proportion for any less number of matches. | per 7,200 matches and so in proportion for any less number of matches. | 39.03 (B) (3) | 25.6% | 22.4% | |
| 39.03 (B) (4) | 25.6% | 22.4% | |||
| 39.03 (B) (5) (a) | 21.3% | 18.7% | |||
| 36.08 (B) | 21.3% | 18.7% | |||
| 39.04 (A) | £3 4s. per lb. | £2 16s. per lb. | |||
| 37.03(A) (1) | 3.2% | 2.8% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 39.04 (B) | 21.3% | 18.7% | |||
| 39.07 (O) | 32% | 28% | |||
| 39.05 (A) | £3 4s. per lb. | £2 16s. per lb. | |||
| 39.07 (P) | 10.2d. per sq. yd. | 9d. per sq. yd. | |||
| 39.05 (B) | 21.3% | 18.7% | |||
| 39.07 (Q) | 21.3% | 18.7% | |||
| 39.06 (A) | £3 4s. per lb. | £2 16s. per lb. | |||
| 39.07 (R) | 21.3% | 18.7% | |||
| 39.06 (B) | 21.3% | 18.7% | 39.07 (S) | £3 4s. per lb. | £2 16s. per lb. |
| 39.07 (A) (1) | 25.6% | 22.4% | |||
| 39.07 (T) | 16% | 14% | |||
| 39.07 (A) (2) | 21.3% | 18.7% | |||
| 39.07 (U) | 21.3% | 18.7% | |||
| 39.07 (A) (4) (a) | 16% | 14% | |||
| 39.07 (V) | 21.3% | 18.7% | |||
| 39.07 (B) (1) | 21.3% | 18.7% | 40.06 (A) | 21.3% | 18.7% |
| 39.07 (B) (2) | 16% | 14% | 40.07 (A) | 51.2% | 44.8% |
| 39.07 (C) | 21.3% | 18.7% | 40.08 (A) | 21.3% | 18.7% |
| 39.07 (D) (1) | 21.3% | 18.7% | 40.11 (A) (1) | 43% or 10s. each | 43% or 10s. each |
| 39.07 (D) (2) | 21.3% | 18.7% | |||
| 39.07 (D) (3) | 21.3% | 18.7% | |||
| 40.11 (A) (2) | 43% | 43% | |||
| 39.07 (D) (4) | 25.6% | 22.4% | |||
| 40.11 (A) (3) | 36% | 36% | |||
| 39.07 (D) (5) | 25.6% | 22.4% | |||
| 40.11 (A) (4) | 39% | 39% | |||
| 39.07 (D) (6) | 16% | 14% | |||
| 40.11 (B) | 32% | 28% | |||
| 39.07 (E) (2) | 21.3% | 18.7% | |||
| 40.12 (A) | 3.8d. each | 3.4d. each | |||
| 39.07 (E) (3) | 16% | 14% | |||
| 39.07 (F) (1) | 19.2% | 16.8% | 40.13 (B) | 6.4% | 5.6% |
| 39.07 (F) (3) | 32% | 28% | 40.13 (C) | 32% | 28% |
| 39.07 (G) | 32% | 28% | 40.14 (A) | 6.4% | 5.6% |
| 39.07 (H) | 16% | 14% | 40.14 (B) | 0.6d. each | 0.6d. each |
| 39.07 (IJ) | 25.6% | 22.4% | |||
| 41.02 (A) | 9.6% | 9.6% | |||
| 39.07 (K) | 32% | 28% | |||
| 41.02 (B) | 32% or 3.8d. per lb. | 32% or 3.8d. per lb. | |||
| 39.07 (L) | 16% | 14% | |||
| 39.07 (M) | 25.6% | 22.4% | |||
| 39.07 (N) | 32% or 0.6d. the length of ten beads or fraction of ten beads | 28% or 0.6d. the length of ten beads or fraction of ten beads | 41.03 (A) | 9.6% | 9.6% |
| 41.03 (B) | 32% or 3.8d. per lb. | 32% or 3.8d. per lb. | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 41.10 | 21.3% | 21.3% | |||
| 44.21 (B) | 16% | 14% | |||
| 42.01 (A) | 25.6% | 22.4% | |||
| 44.21 (C) | 21.3% | 18.7% | |||
| 42.02 (B) | 14.2% | 12.4% | |||
| 44.22 (A) | 21.3% | 18.7% | |||
| 42.02 (C) | 32% | 28% | |||
| 44.23 | 21.3% | 18.7% | |||
| 42.02 (D) | 25.6% | 22.4% | |||
| 44.24 (A) | 21.3% | 18.7% | |||
| 42.03 (A) | 25.6% | 22.4% | |||
| 44.24 (B) | 21.3% | 18.7% | |||
| 42.03 (C) | 6.4% | 5.6% | |||
| 44.25 (A) | 21.3% | 18.7% | |||
| 42.03 (D) | 32% | 28% | |||
| 44.25 (B) | 25.6% | 22.4% | |||
| 42.04 (A) | 12.8% | 11.2% | |||
| 44.27 (A) (2) | 26.7% | 23.3% | |||
| 42.05 (A) | 21.3% | 18.7% | |||
| 44.27 (B) (1) | 14.2% | 12.4% | |||
| 42.05 (B) | 21.3% | 18.7% | |||
| 44.27 (B) (2) | 21.3% | 18.7% | |||
| 42.05 (C) | 32% | 28% | |||
| 44.27 (C) | 32% or 0.6d. per length of 10 beads or fraction of 10 beads | 28% or 0.6d. per length of 10 beads or fraction of 10 beads | |||
| 42.05 (D) | 32% | 28% | |||
| 42.05 (E) | 25.6% | 22.4% | |||
| 42.05 (F) | 25.6% | 22.4% | |||
| 42.05 (G) | 64% or 1s. 3.4d. per gross | 56% or 1s. 1.4d. per gross | 44.27 (D) | 26.7% | 23.3% |
| 44.28 (A) | 32% | 28% | |||
| 44.28 (B) (1) | 32% | 28% | |||
| 43.02 (A) | 16% | 14% | or 1s. 11d. per rung, round, step or tread | or 1s. 8.2d. per rung, round, step or tread | |
| 43.02 (B) | 32% | 28% | |||
| 43.03 (A) | 32% | 28% | |||
| 43.03 (B) | 16% | 14% | |||
| 44.28 (B) (2) | 32% or 11.5d. per rung, round, step or tread | 28% or 10.1d. per rung, round, step or tread | |||
| 43.04 (B) | 32% | 28% | |||
| 44.13 | 21.3% | 18.7% | |||
| 44.14 (A) | 32% | 28% | |||
| 44.15 (A) | 32% | 28% | |||
| 44.28 (B) (3) | 32% | 28% | |||
| 44.15 (B) (1) | 16% | 14% | |||
| 44.28 (C) | 21.3% | 18.7% | |||
| 44.16 (A) | 16% | 14% | |||
| 44.28 (D) | 21.3% | 18.7% | |||
| 44.18 | 16% | 14% | |||
| 44.28 (E) | 25.6% | 22.4% | |||
| 44.19 (A) | 21.3% | 18.7% | |||
| 44.28 (F) (1) | 21.3% or 5s. 1.4d. per gross | 18.7% or 4s. 5.8d. per gross | |||
| 44.20 (A) | 32% | 28% | |||
| 44.20 (B) | 26.7% | 23.3% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 44.28 (F) (2) | 21.3% or 10s. 3d. per gross | 18.7% or 8s. 11.5d. per gross | 48.04 (B) (2) | 16% | 14% |
| 48.05 (A) | 21.3% | 18.7% | |||
| 44.28 (G) | 16% | 14% | |||
| 48.05 (B) (1) | 3.2% | 2.8% | |||
| 46.01 (A) | 25.6% | 22.4% | |||
| 48.05 (B) (2) (a) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 46.02 (A) | 16% | 14% | |||
| 46.03 (A) | 16% | 14% | |||
| 48.05 (B) (2) (b) (i) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 46.03 (B) | 19.2% | 16.8% | |||
| 48.01 (A) (1) | 3.8d. per sq. yd. | 3.4d. per sq. yd. | |||
| 48.05 (B) (2) (b) (ii) | 18.1% plus 3.2% | 15.9% plus 2.8% | |||
| 48.01 (A) (2) (a) (i) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.05 (C) | 16% | 14% | |||
| 48.01 (A) (2) (a) (ii) | 3.2% | 2.8% | 48.06 (B) | 6.4% | 5.6% |
| 48.06 (C) | 16% | 14% | |||
| 48.01 (A) (2) (a) (iii) | 18.1% plus 3.2% | 15.9% plus 2.8% | |||
| 48.07 (A) | 21.3% | 18.7% | |||
| 48.07 (B) | 9.6% plus 3.2% | 8.4% plus 2.8% | |||
| 48.01 (A) (2) (b) | 3.2% | 2.8% | |||
| 48.01 (B) (1) | 3.8d. per sq. yd. | 3.4d. per sq. yd. | 48.07 (C) | 18.1% plus 3.2% | 15.9% plus 2.8% |
| 48.01 (B) (2) | 16% | 14% | |||
| 48.07 (D) | 32% or £1 12s. per lb. | 28% or £1 8s. per lb. | |||
| 48.02 (A) | 16% | 14% | |||
| 48.02 (B) | 3.2% | 2.8% | |||
| 48.02 (C) | 16% | 14% | 48.07 (E) | 3.8d. per sq. yd. | 3.4d. per sq. yd. |
| 48.03 (A) | 3.2% | 2.8% | |||
| 48.03 (B) (1) | 21.3% plus 3.2% | 18.7% plus 2.8% | 48.07 (F) | 12.8% | 11.2% |
| 48.07 (G) | 21.3% | 18.7% | |||
| 48.03 (B) (2) | 3.2% | 2.8% | 48.07 (H) (1) (a) | 25.6% | 22.4% |
| 48.03 (C) | 16% | 14% | 48.07 (H) (1) (b) (ii) | 6.4% | 5.6% |
| 48.04 (A) (1) | 3.2% | 2.8% | |||
| 48.07 (H) (2) (a) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.04 (A) (2) (a) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.07 (H) (2) (b) | 3.2% | 2.8% | |||
| 48.04 (A) (2) (b) | 18.1% plus 3.2% | 15.9% plus 2.8% | |||
| 48.07 (H) (2) (c) (i) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.04 (B) (1) | 21.3% | 18.7% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 48.07 (H) (2) (c) (ii) | 18.1% plus 3.2% | 15.9% plus 2.8% | 48.15 (L) | 12.8% | 11.2% |
| 48.15 (M) | 18.1% plus 3.2% | 15.9% plus 2.8% | |||
| 48.07 (IJ) (1) | 6.4% | 5.6% | |||
| 48.07 (IJ) (2) | 16% | 14% | |||
| 48.15 (N) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.09 (A) | 5.1d. per sq. yd. | 4.5d. per sq. yd. | |||
| 48.09 (B) (1) | 3.8d. per sq. yd. | 3.4d. per sq. yd. | 48.15 (O) | 12.8% | 11.2% |
| 48.15 (Q) (1) | 3.2% | 2.8% | |||
| 48.10 | 3.2% | 2.8% | |||
| 48.15 (Q) (2) | 21.3% plus 3.2% | 18.7% plus 2.8% | |||
| 48.11 (A) | 6.4% or 1.6d. per linear yard plus 3.2% | 5.6% or 1.4d. per linear yard plus 2.8% | |||
| 48.15 (Q) (3) | 18.1% plus 3.2% | 15.9% plus 2.8% | |||
| 48.11 (B) | 25.6% | 22.4% | 48.15 (R) | 16% | 14% |
| 48.12 | 1s. 3.4d. per sq. yd. | 1s. 1.4d. per sq. yd. | 48.16 (A) | 21.3% | 21.3% |
| 48.16 (B) | 16% | 16% | |||
| 48.13 (A) | 32% or 3.8d. each | 28% or 3.4d. each | |||
| 48.13 (B) (1) | 32% or £1 12s. per lb. | 28% or £1 8s. per lb. | 48.17 (A) | 16% | 14% |
| 48.18 (A) (1) | 16% or 5.1d. each | 14% or 4.5d. each | |||
| 48.13 (B) (2) | 16% | 14% | |||
| 48.18 (A) (2) | 16% or 2.6d. each | 14% or 2.2d. each | |||
| 48.14 | 16% | 14% | |||
| 48.15 (A) | 16% | 16% | |||
| 48.18 (A) (3) | 16% | 14% | |||
| 48.15 (B) | 21.3% | 18.7% | |||
| 48.18 (B) (1) | 16% | 14% | |||
| 48.15 (C) | 21.3% | 18.7% | |||
| 48.18 (B) (2) | 24% | 21% | |||
| 48.15 (D) | 64% | 56% | |||
| 48.18 (B) (3) | 32% | 28% | |||
| 48.15 (E) | 16% | 14% | |||
| 48.19 | 16% | 14% | |||
| 48.15 (F) | 21.3% | 18.7% | |||
| 48.20 (B) | 21.3% | 18.7% | |||
| 48.15 (G) | 21.3% | 18.7% | |||
| 48.21 (A) | 25.6% | 22.4% | |||
| 48.15 (H) | 21.3% | 18.7% | |||
| 48.21 (A1) | 32% | 28% | |||
| 48.15 (IJ) | 25.6% | 22.4% | |||
| 48.21 (B) | 21.3% | 18.7% | |||
| 48.15 (K) | 9.6% plus 3.2% | 8.4% plus 2.8% | |||
| 48.21 (C) | 21.3% | 18.7% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 48.21 (D) | 21.3% | 18.7% | 50.04 (B) (1) | 21.3% | 18.7% |
| 48.21 (E) | £3 4s. per lb. | £2 16s. per lb. | 50.04 (B) (2) (a) | 21.3% | 18.7% |
| 48.21 (F) | 32% | 28% | 50.05 (A) (1) | 24% | 21% |
| 48.21 (G) | 25.6% | 22.4% | 50.05 (A) (2) | 25.6% | 22.4% |
| 48.21 (H) | 25.6% | 22.4% | 50.05 (B) (1) | 21.3% | 18.7% |
| 48.21 (IJ) | 19.2% | 16.8% | 50.05 (B) (2) (a) | 21.3% | 18.7% |
| 48.21 (K) | 30% | 30% | |||
| 50.06 (A) (1) | 24% | 21% | |||
| 48.21 (L) | 16% | 16% | |||
| 50.06 (A) (2) | 25.6% | 22.4% | |||
| 48.21 (M) | 21.3% | 18.7% | 50.06 (B) (1) | 21.3% | 18.7% |
| 48.21 (N) | 16% | 14% | 50.06 (B) (2)(a) | 21.3% | 18.7% |
| 48.21 (O) (1) | 25.6% | 22.4% | 21.3% | 18.7% | |
| 49.01 (A) | 19.2% | 16.8% | 50.07 (A) (1) | 24% | 21% |
| 49.01 (D) (1) | 32% | 28% | 50.07 (A) (2) | 25.6% | 22.4% |
| 49.01 (D) (2) | 6.4% | 5.6% | 50.07 (B) (1) | 21.3% | 18.7% |
| 49.04 (A) | 19.2% | 16.8% | 50.09 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 49.07 (B) | 16% | 14% | |||
| 49.07 (C) (1) | 32% | 28% | |||
| 50.09 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11 2d. per sq. yd. | |||
| 49.07 (C) (2) | 6.4% | 5.6% | |||
| 49.09 | 16% | 14% | |||
| 49.10 | 32% | 28% | 50.09 (C) (1) | 12.8% | 12.8% |
| 49.11 (A) | 32% | 28% | 50.09 (C) (2) (a) (ii) | 40% or 4s. 9.6d. per sq. yd. | 40% or 4s. 9.6d. per sq. yd. |
| 49.11 (B) (1) | 32% | 28% | |||
| 49.11 (B) (2) | 16% | 14% | |||
| 49.11 (B) (3) | 21.3% | 18.7% | 50.09 (C) (2) (b) (iii) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 49.11 (B) (5) (b) (i) | 32% | 28% | |||
| 49.11 (B) (5) (b) (ii) | 6.4% | 5.6% | 50.10 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 50.03 (A) | 48% | 42% | |||
| 50.03 (B) | 21.3% | 18.7% | 50.10 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 50.04 (A) (1) | 24% | 21% | |||
| 50.04 (A) (2) | 25.6% | 22.4% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 50.10 (C) (1) | 12.8% | 12.8% | 53.11 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. |
| 50.10 (C) (2) (a) (ii) | 40% or 4s. 9.6d. per sq. yd. | 40% or 4s. 9.6d. per sq. yd. | |||
| 53.11 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 50.10 (C) (2) (b) (iii) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 53.11 (C) (2) (b) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 51.01 (B) | 21.3% | 18.7% | |||
| 51.02 (A) | 25.6% | 22.4% | |||
| 53.12 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 51.04 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 53.12 (B) (1) (b) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d. per sq. yard | |||
| 51.04 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 51.04 (C) (1) (b) | 40% or 4s. 9.6d. per sq. yd. | 40% or 4s. 9.6d. per sq. yd. | 53.12 (B) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 51.04 (C) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | 53.13 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 52.01 (A) (1) | 21.3% | 21.3% | 53.13 (B) (1) (b) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d. per sq. yard |
| 52.01 (A) (2) | 21.3% | 18.7% | |||
| 52.01 (B) (1) | 21.3% | 18.7% | |||
| 53.03 (A) | 48% | 42% | 53.13 (B) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 53.03 (B) | 21.3% | 18.7% | |||
| 53.04 (A) | 48% | 42% | |||
| 54.01 (A) | 48% | 42% | |||
| 53.04 (B) | 21.3% | 18.7% | |||
| 54.01 (B) | 21.3% | 18.7% | |||
| 53.05 (A) | 21.3% | 18.7% | |||
| 54.01 (C) | 21.3% | 18.7% | |||
| 53.06 | 21.3% | 18.7% | |||
| 54.02 (A) | 48% | 42% | |||
| 53.07 | 21.3% | 18.7% | |||
| 54.02 (B) | 21.3% | 18.7% | |||
| 53.08 | 21.3% | 18.7% | |||
| 54.02 (C) | 21.3% | 18.7% | |||
| 53.09 | 21.3% | 18.7% | |||
| 54.03 (A) | 24% | 21% | |||
| 53.10 | 21.3% | 18.7% | |||
| 54.03 (B) | 24% | 21% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 54.03 (C) (1) | 21.3% | 18.7% | 55.08 (B) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. |
| 54.04 (A) | 24% | 21% | |||
| 54.04 (B) (1) | 21.3% | 18.7% | |||
| 55.09 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 54.05 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 55.09 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 54.05 (B) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 55.09 (C) | 21.3% | 21.3% | |||
| 54.05 (C) (1) | 12.8% | 12.8% | |||
| 55.09 (D) (1) (b) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d. per sq. yard | |||
| 54.05 (C) (2) (b) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d. per sq. yard | |||
| 55.09 (D) (2) (b) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 54.05 (C) (3) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 56.03 (A) | 48% | 42% | |||
| 55.03 (A) | 48% | 48% | |||
| 56.03 (B) | 21.3% | 18.7% | |||
| 55.03 (B) | 21.3% | 21.3% | |||
| 56.04 (A) | 21.3% | 18.7% | |||
| 55.04 (A) | 21.3% | 21.3% | |||
| 56.04 (B) | 21.3% | 18.7% | |||
| 55.04 (B) | 21.3% | 21.3% | |||
| 56.05 | 21.3% | 18.7% | |||
| 55.05 | 25.6% | 25.6% | |||
| 56.06 (A) | 21.3% | 18.7% | |||
| 55.06 | 25.6% | 25.6% | |||
| 56.07 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 55.07 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 56.07 (B) | 21.3% or 1s. 0.8d. per sq yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 55.07 (B) | 21.3% or 1s. 0.8d per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 56.07 (C) | 21.3% | 21.3% | |||
| 55.07 (C) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | 56.07 (D) (1) (b) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d per sq. yard |
| 55.08 (A) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 56.07 (D) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 57.01 (A) | 48% | 42% | 58.04 (B) (1) (a) (iii) (II) | 21.3% or | 18.7% or |
| 57.01 (B) | 21.3% | 18.7% | 1s. 0.8d. per sq. yd. | 11.2d. per sq. yd. | |
| 57.01 (C) | 21.3% | 18.7% | |||
| 58.04 (B) (2) (a) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 57.02 (A) | 48% | 42% | |||
| 57.02 (B) | 21.3% | 18.7% | |||
| 57.04 (A) | 48% | 42% | 58.04 (B) (2) (b) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. |
| 57.04 (B) | 21.3% | 18.7% | |||
| 57.04 (C) | 21.3% | 18.7% | |||
| 58.05 (A) (2) (a) | 25.6% or 0.6d. per linear yard | 25.6% or 0.6d. per linear yard | |||
| 57.05 (B) | 25.6% | 22.4% | |||
| 57.07 (A) | 21.3% | 18.7% | |||
| 57.07 (B) (1) (b) | 21.3% | 18.7% | |||
| 58.05 (A) (2) (b) | 25.6% or 0.6d. per linear yard | 22.4% or 0.6d. per linear yard | |||
| 57.09 | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 58.05 (B) | 25.6% | 22.4% | |||
| 57.11 | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 58.05 (C) (1) | 64% | 64% | |||
| 58.05 (C) (2) | 64% | 56% | |||
| 58.01 | 25.6% | 25.6% | 58.05 (D) (2) (a) | 32% | 32% |
| 58.02 (A) | 6.4% | 6.4% | |||
| 58.05 (D) (2) (b) | 32% | 28% | |||
| 58.02 (B) (1) (b) | 25.6% | 25.6% | |||
| 58.05 (E) (1) | 21.3% | 21.3% | |||
| 58.02 (B) (2) (b) | 26.6% | 26.6% | |||
| (b) | 58.05 (E) (2) | 21.3% | 18.7% | ||
| 58.04 (A) (1) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | 58.05 (F) (1) (b) | 32% | 32% |
| 58.05 (F) (2) (a) | 25.6% | 25.6% | |||
| 58.04 (A) (2) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 58.05 (F) (2) (b) | 25.6% | 22.4% | |||
| 58.05 (F) (3) (b) (i) | 21.3% | 21.3% | |||
| 58.04 (B) (1) (a) (i) (II) | 40% or 4s. 9.6d. per sq. yard | 40% or 4s. 9.6d. per sq. yard | |||
| 58.05 (F) (3) (b) (ii) | 21.3% | 18.7% | |||
| 58.06 (A) (1) | 25.6% | 22.4% | |||
| 58.04 (B) (1) (a) (iii)(I) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | 58.06 (A) (2) | 21.3% | 18.7% |
| 58.07 (A) (1) (a) | 24% | 21% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 58.07 (A) (1) (b) | 25.6% | 22.4% | 59.07 (A) (1) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard |
| 58.07 (A) (2) (a)(ii) | 21.3% | 18.7% | |||
| 58.07 (A) (2) (b) (i) | 21.3% | 18.7% | 59.07 (A) (2) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard |
| 58.07 (B) (1) | 21.3% | 18.7% | |||
| 58.07 (B) (2) | 64% | 64% | |||
| (a) (i) (I) | 59.07 (B) | 12.8% | 12.8% | ||
| 58.07 (B) (2) (a) (i) (II) | 64% | 56% | 59.07 (C) (2) (a) | 40% or 4s. 9.6d. per square yard | 40% or 4s. 9.6d. per square yard |
| 58.07 (B) (2) (a) (ii) (I) | 25.6% | 25.6% | |||
| 58.07 (B) (2) | 25.6% | 22.4% | 59.07 (C) (2) (b) (ii) (I) (Ia) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard |
| (a) (ii) (II) | |||||
| 59.01 (A) | 19.2% | 16.8% | |||
| 59.01 (B) | 21.3% or 3.8d. per lb. | 18.7% or 3.4d. per lb. | |||
| 59.07 (C) (2) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| (b) (ii) (I) | |||||
| (1b) | |||||
| 59.01 (C) | 21.3% | 18.7% | |||
| 59.01 (D) | 48% | 42% | 59.08 (A) (1) | 32% | 32% |
| 59.02 (A) (2) | 26.6% | 23.3% | 59.08 (A) (2) | 32% | 28% |
| 59.02 (B) (2) | 12.8% | 11.2% | 59.08 (B) (1) (a) | 25.6% | 25.6% |
| 59.02 (C) (2) | 16% | 14% | |||
| 59.08 (B) (1) (b) | 25.6% | 22.4% | |||
| 59.03 (A) | 25.6% | 22.4% | |||
| 59.03 (B) | 32% | 28% | 59.09 (A) (1) | 25.6% | 25.6% |
| 59.03 (C) | 16% | 14% | 59.09 (A) (2) | 25.6% | 22.4% |
| 59.09 (B) (1) | 12.8% | 12.8% | |||
| 59.03 (D) (1) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.09 (B) (2) (a) | 40% or 4s. 9.6d. per square yard | 40% or 4s. 9.6d. per square yard | |||
| 59.04 (A) (1) (b) | 21.3% | 18.7% | 59.09 (B) (2) (b) (ii) (I) (Ia) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square |
| 59.04 (A) (2) | 25.6% | 22.4% | |||
| 59.04 (B) (2) | 21.3% | 18.7% | yard | ||
| 59.09 (B) (2) (b) (ii) (I) (lb) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.06 (A) | 64% or 1s. 3.4d. per gross | 56% or 1s. 1.4d. per gross | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 59.10 (A) | 10.2d. per square yard | 9d. per square yard | 59.12 (C) | 25.6% | 22.4% |
| 59.12 (D) (1) | 32% | 28% | |||
| 59.10 (B) | 1s. 3.4d. per square yard | 1s. 1.4d. per square yard | 59.12 (D) (2) (a) | 16% | 16% |
| 59.11 (A) (1) | 25.6% | 25.6% | 59.12 (D) (2) (b) | 16% | 14% |
| 59.11 (A) (2) | 25.6% | 22.4% | 59.12 (E) (1) | 12.8% | 12.8% |
| 59.11 (B) (1) | 21.3% or | 21.3% or | 59.12 (E) (2) (a) (ii) | 40% or 4s. 9.6d. per square yard | 40% or 4s. 9.6d. per square yard |
| 1s. 0.8d. per square yard | 1s. 0.8d. per square yard | ||||
| 59.11 (B) (2) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.12 (E) (2) (b) (ii) (I) (Ia) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard | |||
| 59.11 (C) (2) (a) (ii) | 40% or 4s. 9.6d. per square yard | 40% or 4s. 9.6d. per square yard | |||
| 59.12 (C) (2) (b)(ii) (I) (Ib) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.11 (C) (2) (b) (ii) (I) (Ia) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard | |||
| 59.13 (A) (1) | 51.2% | 51.2% | |||
| 59.13 (A) (2) | 51.2% | 44.8% | |||
| 59.13 (B) (1) (a) | 51.2% | 51.2% | |||
| 59.11 (C) (2) (b) (ii) (I) (Ib) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.13 (B) (1) (b) | 51.2% | 44.8% | |||
| 59.13 (B) (2) (a) | 16% | 16% | |||
| 59.12 (A) (1) | 21.3 % or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard | |||
| 59.13 (B) (2) (b) | 16% | 14% | |||
| 59.14 (A) (1) | 25.6% | 25.6% | |||
| 59.12 (A) (2) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.14 (A) (2) | 25.6% | 22.4% | |||
| 59.16 (B) (1) | 32% or 1s. 8.5d. per square yard | 32% or 1s. 8.5d. per square yard | |||
| 59.12 (B) (1) | 21.3% or 1s. 0.8d. per square yard | 21.3% or 1s. 0.8d. per square yard | |||
| 59.16 (B) (2) | 32% or 1s. 8.5d. per square yard | 28% or 1s. 5.9d. per square yard | |||
| 59.12 (B) (2) | 21.3% or 1s. 0.8d. per square yard | 18.7% or 11.2d. per square yard | |||
| 59.17 (A) (1) | 21.3% | 21.3% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 59.17 (A) (2) | 21.3% | 18.7% | 60.03 (B) (2) (a) (ii) | 40% or 16s. per dozen pairs | 40% or 16s. per dozen pairs |
| 60.01 (A) (1) | 21.3% | 18.7% | |||
| 60.01 (A) (2) (a) | 32% | 28% | |||
| 60.03 (C) (1) (b) | 40% or 16s. per dozen pairs | 40% or 16s. per dozen pairs | |||
| 60.01 (A) (2) (b) | 16% or 9d. per square yard | 14% or 7.8d. per square yard | |||
| 60.03 (C) (3) | 32% | 28% | |||
| 60.01 (A) (2) (c) | 16% | 14% | |||
| 60.04 (A) (1) | 19.2% plus 3s. 10.1d. each | 19.2% plus 3s. 10.1d. each | |||
| 60.02 (A) (1) | 16% | 14% | |||
| 60.02 (A) (2) (a) | £1 5s. 7d. per dozen pairs | £1 2s. 5d. per dozen pairs | |||
| 60.04 (A) (2) | 19.2% plus 2s. 6.7d. each | 19.2% plus 2s. 6.7d. each | |||
| 60.02 (A) (2) (b) | 32% | 28% | |||
| 60.04 (A) (3) (a) | 19.2% | 19.2% | |||
| 60.02 (A) (3) (a) | 19s. 2d. per dozen pairs | 16s. 10d. per dozen pairs | |||
| 60.04 (A) (3) (b) | 19.2% | 19.2% | |||
| 60.02 (A) (3) (b) | 32% | 28% | |||
| 60.04 (B) (1) | 21.3% | 18.7% | |||
| 60.02 (B) (1) (a) | 6s. 4.8d. per dozen pairs | 5s. 7.2d. per dozen pairs | 60.04 (B) (2) (a) | 32% or 10.2d. each | 28% or 9d. each |
| 60.02 (B) (1) (b) | £1 5s. 7d. per dozen pairs | £1 2s. 5d. per dozen pairs | |||
| 60.04 (B) (2) (b) | 32% | 28% | |||
| 60.02 (B) (1) (c) | 32% | 28% | 60.05 (A) (1) (a) | 25.6% | 25.6% |
| 60.02 (B) (2) (a) | 6s. 4.8d. per dozen pairs | 5s. 7.2d. per dozen pairs | 60.05 (A) (1) (b) | 25.6% | 22.4% |
| 60.05 (A) (2) (a) | 32% | 32% | |||
| 60.02 (B) (2) (b) | 32% | 28% | |||
| 60.05 (A) (2) (b) | 32% | 28% | |||
| 60.02 (C) | 32% | 28% | |||
| 60.03 (A) (1) | 32% | 28% | 60.05 (B) | 21.3% | 18.7% |
| 60.03 (A) (2) | 21.3% | 18.7% | 60.05 (C) (1) | 16% | 14% |
| 60.03 (B) (1) | 32% or £1 1s. 4d. per dozen pairs | 28% or 18s.8d. per dozen pairs | 60.05 (C) (2) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 60.05 (D) (1) | 16% | 14% | 61.07 (B) | 32% | 28% |
| 60.06 (A) (1) | 51.2% | 44.8% | 61.08 (A) | 32% | 32% |
| 60.06 (B) (1) (a) | 32% | 28% | 61.08 (B) | 32% | 28% |
| 61.09 (A) (1) | 32% or 2s. 1.6d. each | 32% or 2s. 1.6d. each | |||
| 60.06 (B) (1) (b) | 16% | 14% | |||
| 60.06 (C) (1) | 25.6% | 22.4% | |||
| 61.09 (A) (2) | 32% or 2s. 1.6d. each | 28% or 1s. 10.4d. each | |||
| 61.01 (A) | 6.4% | 6.4% | |||
| 61.01 (B) | 32% or £1 12s. each | 32% or £1 12s. each | |||
| 69.09 (B) (1) | 32% | 32% | |||
| 61.09 (B) (2) | 32% | 28% | |||
| 61.01 (C) | 32% | 32% | |||
| 61.10 (A) (1) (a) (i) | 6s. 4.8d. per dozen pairs | 6s. 4.8d. per dozen pairs | |||
| 61.02 (A) (1) | 6.4% | 6.4% | |||
| 61.02 (A) (2) | 6.4% | 5.6% | |||
| 61.10 (A) (1) (a) (ii) | £1 5s. 7d. per dozen pairs | £1 5s. 7d. per dozen pairs | |||
| 61.02 (B) (1) | 32% | 32% | |||
| 61.02 (B) (2) | 32% | 28% | |||
| 61.10 (A) (1)(a) (iii) | 32% | 32% | |||
| 61.03 (A) (1) | 19.2% plus 3s. 10.1d. each | 19.2% plus 3s. 10.1d. each | |||
| 61.10 (A) (1) (b) (i) | 6s. 4.8d. per dozen pairs | 5s. 7.2d. per dozen pairs | |||
| 61.03 (A) (2) | 19.2% plus 2s. 6.7d. each | 19.2% plus 2s. 6.7d. each | |||
| 61.10 (A) (1) (b) (ii) | 32% | 28% | |||
| 61.03 (A) (3) | 19.2% | 19.2% | 61.10 (A) (2) (a) (i) | £1 5s. 7d. per dozen pairs | £1 5s. 7d. per dozen pairs |
| 61.03 (B) | 32% | 32% | |||
| 61.04 (A) | 19.2% | 19.2% | 61.10 (A) (2) (a) (ii) | 32% | 32% |
| 61.04 (B) (1) | 32% | 32% | |||
| 61.10 (A) (2) (b) (i) | 19s. 2d. per dozen pairs | 16s. 10d. per dozen pairs | |||
| 61.04 (B) (2) | 32% | 28% | |||
| 61.05 (A) | 16% | 16% | |||
| 61.10 (A) (2) (b) (ii) | 32% | 28% | |||
| 61.05 (B) (1) | 32% | 32% | |||
| 61.05 (B) (2) | 32% | 28% | 61.10 (B) (1) | 32% | 32% |
| 61.06 (A) | 16% | 16% | 61.10 (B) (2) | 32% | 28% |
| 61.06 (B) (1) | 32% | 32% | 61.10 (C) (1) (a) | 25.6% | 25.6% |
| 61.06 (B) (2) | 32% | 28% | |||
| 61.10 (C) (1) (b) | 25.6% | 22.4% | |||
| 61.07 (A) | 32% | 32% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 61.10 (C) (2) (a) (i) | 32% or £1 1s. 4d. per dozen pairs | 28% or 18s. 8d. per dozen pairs | 62.02 (A) (3) (b) (ii) | 32% or 1s. 3.4d. each | 28% or 1s. 1.4d. each |
| 61.10 (C) (2) (a) (ii) | 32% | 28% | 62.02 (A) (4) (a) | 32% or 12s. each | 32% or 12s. each |
| 61.10 (C) (2) | 32% | 32% | |||
| (b) (i) | 62.02 (A) (4) (b) | 32% or 12s. each | 28% or 10s. 6d. each | ||
| 61.10 (C) (2) (b) (ii) | 32% | 28% | |||
| 61.11 (B) (1) | 32% | 32% | 62.02 (A) (5) (a) | 32% | 32% |
| 61.11 (B) (2) | 32% | 28% | |||
| 62.01 (A) (1) | 32% | 32% | 62.02 (A) (5) (b) | 32% | 28% |
| 62.01 (A) (2) | 32% | 28% | 62.02 (C) (1) | 21.3% | 21.3% |
| 62.01 (B) (1) | 16% | 14% | 62.02 (C) (2) | 21.3% | 18.7% |
| 62.01 (B) (2) (a) | 32% or 6s. 4.8d. each | 32% or | 62.02 (D) (1) (a) (i) | 16% | 16% |
| 6s. 4.8d. each | |||||
| 62.02 (D) (1) (a) (ii) | 16% | 16% | |||
| 62.01 (B) (2) (b) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each | |||
| 62.02 (D) (1) (b) (i) (I) | 32% or 2.6d. each | 32% or 2.6d. each | |||
| 62.02 (A) (1) | 16% | 16% | |||
| 62.02 (A) (2) (a) | 32% or 6s. 4.8d. each | 32% or 6s. 4.8d each | 62.02 (D) (1) (b) (i) (II) | 32% or 2.6d. each | 28% or 2.2d. each |
| 62.02 (A) (2) (b) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each | 62.02 (D) (1) (b) (ii) (I) | 32% or 1s. 3.4d. each | 32% or 1s. 3.4d. each |
| 62.02 (A) (3) (a) (i) | 32% or 2s. 6.7d. each | 32% or 2s. 6.7d. each | 62.02 (D) (1) (b) (ii) (II) | 32% or 1s. 3.4d. each | 28% or 1s. 1.4d. each |
| 62.02 (A) (3) (a) (ii) | 32% or 2s. 6.7d. each | 28% or 2s. 2.9d. each | 62.02 (D) (1) (b) (iii) (I) | 32% or 1s. 11d. each | 32% or 1s. 11d. each |
| 62.02 (A) (3) (b) (i) | 32% or 1s. 3.4d. each | 32% or 1s. 3.4d. each | 62.02 (D) (l) (b) (iii) (II) | 32% or 1s. 11d. each | 28% or 1s. 8.2d. each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 62.02 (D) (1) (c) (i) | 16% | 16% | 62.05 (H) (3) | 21.3% | 18.7% |
| 62.05 (IJ) (2) | 14.2% | 14.2% | |||
| 62.02 (D) (1) (c) (ii) (I) | 32% | 32% | |||
| 62.05 (IJ) (3) | 14.2% | 12.4% | |||
| 62.02 (D) (1) (c) (ii) (II) | 32% | 28% | 62.05 (K) (2) | 25.6% | 25.6% |
| 62.05 (K) (3) | 25.6% | 22.4% | |||
| 62.02 (D) (2) (a) (i) | 21.3% or 1s. 0.8d. per sq. yd. | 21.3% or 1s. 0.8d. per sq. yd. | |||
| 62.05 (L) (1) (b) | 25.6% | 25.6% | |||
| 62.05 (L) (1) (c) | 25.6% | 22.4% | |||
| 62.02 (D) (2) (a) (ii) | 21.3% or 1s. 0.8d. per sq. yd. | 18.7% or 11.2d. per sq. yd. | |||
| 62.05 (L) (2) (b) | 21.3% | 21.3% | |||
| 62.02 (D) (2) (b) | 30% | 26.2% | 62.05 (L) (2) (c) | 21.3% | 18.7% |
| 62.03 (B) (1) | 32% | 32% | 62.05 (M) (2) | 25.6% | 25.6% |
| 62.03 (B) (2) | 32% | 28% | 62.05 (M) (3) | 25.6% | 22.4% |
| 62.04 (A) (1) | 21.3% | 21.3% | 62.05 (N) (2) | 21.3% | 21.3% |
| 62.04 (A) (2) | 21.3% | 18.7% | 62.05 (N) (3) | 21.3% | 18.7% |
| 62.04 (B) (1) | 32% | 32% | 62.05 (O) (2) | 32% | 32% |
| 62.04 (B) (2) | 32% | 28% | 62.05 (O) (3) | 32% | 28% |
| 62.05 (B) (2) | 21.3% | 21.3% | 62.05 (P) | 32% or £1 1s. 4d. per dozen pairs | 28% or 18s. 8d. per dozen pairs |
| 62.05 (B) (3) | 21.3% | 18.7% | |||
| 62.05 (C) (2) | 32% | 32% | |||
| 62.05 (C) (3) | 32% | 28% | 62.05(Q) (2) | 16% | 16% |
| 62.05 (D) (2) | 64% or 1s. 3.4d. per gross | 64% or 1s. 3.4d. per gross | 62.05 (Q) (3) | 16% | 14% |
| 62.05 (R) (1) (a) | 16% | 16% | |||
| 62.05 (D) (3) | 64% or 1s. 3.4d. per gross | 56% or 1s. 1.4d. per gross | 62.05 (R) (1) (b) (i) (II) | 32% | 32% |
| 62.05 (R) (1) (b) (i) (III) | 32% | 28% | |||
| 62.05 (E) (1) | 19.2% | 19.2% | |||
| 62.05 (E) (2) | 19.2% | 16.8% | 62.05 (R) (1) (b) (ii) (II) | 32% or 1s. 3.4d. each | 32% or 1s. 3.4d. each |
| 62.05 (G) (2) | 32% | 32% | |||
| 62.05 (G) (3) | 32% | 28% | 62.05 (R) (1) (b)(ii) (III) | 32% or 1s. 3.4d. each | 28% or 1s. 1.4d. each |
| 62.05 (H) (2) | 21.3% | 21.3% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 62.05 (R) (1) (b)(iii)(II) | 32% or 1s. 11d. each | 32% or 1s. 11d. each | 65.02 (C) (1) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each |
| 62.05 (R) (1) (b) (iii) (III) | 32% or 1s. 11d. each | 28% or 1s. 8.2d. each | 65.02 (C) (2) (b) | 16% | 14% |
| 65.03 (A) | 32% or 2s. 4.8d. each | 28% or 2s. 1.2d. each | |||
| 62.05 (R) (1) (c) (i) | 16% | 16% | |||
| 62.05 (R) (1) (c) (ii) (II) | 32% | 32% | 65.02 (B) (1) | 32% or 4s. 9.6d each. | 28% or 4s. 2.4d. each |
| 62.05 (R) (1) (c) (11) (III) | 32% | 28% | |||
| 65.03 (B) (2) (b) | 32% | 28% | |||
| 63.01 (A) | 16% | 14% | |||
| 64.05 (A) | 25.6% or 0.3d. each | 25.6% or 0.3d. each | 65.04 (A) (2) | 32% | 28% |
| 65.04 (C) (1) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each | |||
| 64.05 (B) (1) (a) | 21.3% | 21.3% | |||
| 64.05 (B) (1) (b) | 19.2% | 19.2% | 65.04 (C) (2) (b) | 16% | 14% |
| 64.05 (B) (1) (c) | 38.4% | 38.4% | 65.05 (A) | 32% or 2s. 4.8d. each | 28% or 2s. 1.2d. each |
| 64.05 (B) (2) | 21.3% | 21.3% | |||
| 64.05 (B) (3) (a) | 2.6d. each | 2.6d. each | 65.05 (B) | 32% | 28% |
| 65.05 (D) | 6.4% | 5.6% | |||
| 64.05 (B) (3) (b) | 1.3d. each | 1.3d. each | |||
| 65.05 (E) (1) (a) (ii) | 32% | 28% | |||
| 64.05 (B) (3) (c) | 0.6d. each | 0.6d. each | |||
| 65.05 (E) (1) (b) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d each. | |||
| 64.05 (B) (4) (a) | 2.6d. each | 2.6d. each | |||
| 64.05 (B) (4) (b) | 25.6% | 25.6% | 65.05 (E) (2) (a) | 32% | 28% |
| 64.05 (B) (5) (a) | 25.6% or 0.3d. each | 25.6% or 0.3d. each | 65.05 (E) (2) (b) | 32% or 4s. 9.6d. each | 28% or 4s. 2.4d. each |
| 64.06 (A) | 6.4% | 6.4% | 65.05 (E) (2) (c) (i) | 32% | 28%. |
| 64.06 (B) | 32% | 32% | |||
| 65.02 (A) | 32% | 28% | 65.05 (E) (2, (c)(ii) | 16% | 14% |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 65.06 (B) | 6.4% | 5.6% | 68.10 (A) | 3.8d. per sq. yd. | 3.4d. per sq. yd. |
| 65.06 (D) (1) | 32% | 28% | |||
| 68.10 (B) | 32% | 28% | |||
| 65.06 (D) (2) (a) | 32% or 6s. 4.8d. each | 28% or 5s. 7.2d. each | |||
| 68.10 (C) | 25.6% | 22.4% | |||
| 68.11 (A) | 32% | 28% | |||
| 65.06 (D) (2) (b) (ii) | 32% | 28% | 68.11 (B) | 21.3% | 18.7% |
| 68.11 (C) | 21.3% | 18.7% | |||
| 65.06 (D) (2) (b) (iii) | 16% | 14% | |||
| 68.12 (A) (1) | 1s. 11d. per linear yard | 1s. 8.2d. per linear yard | |||
| 65.07 (A) | 32% | 28% | |||
| 66.01 (A) | 16% or 4s. 3.2d. each | 14% or 3s. 8.8d. each | 68.12 (A) (2) | 2s. 10.6d. per linear yard | 2s. 6.2d. per linear yard |
| 68.12 (A) (3) | 4s. 5.8d. per linear yard | 3s. 11d. per linear yard | |||
| 66.01 (B) | 16% or 2s. 1.6d each. | 14% or 1s. 10.4d. each | |||
| 68.12 (A) (4) | 6s. 4.8d. per linear yard | 5s. 7.2d. per linear yard | |||
| 66.03 (A) (2) | 16% | 14% | |||
| 67.01 (A) | 32% | 28% | 68.12 (A) (5) | 8s. per linear yard | 7s. per linear yard |
| 67.02 (A) (1) | 25.6% | 22.4% | |||
| 67.02 (A) (2) | 32% | 28% | 68.12 (C) (1) | 12.8% | 11.2% |
| 67.04 (A) | 32% | 28% | 68.14 (A) | 30% | 30% |
| 68.01 | 42.7% | 37.3% | 68.16 (A) | 25.6% | 22.4% |
| 68.02 (B) | 21.3% | 18.7% | 68.16 (B) | 32% or 0.6d. per length of 10 beads or fraction of 10 beads | 28% or 0.6d. per length of 10 beads or fraction of 10 beads |
| 68.02 (C) | 32% or 0.6d. per length of 10 beads or fraction of 10 beads | 28% or 0.6d. per length of 10 beads or fraction of 10 beads | |||
| 68.16 (C) (1) | 42.7% | 37.3% | |||
| 68.02 (D) | 25.6% | 22.4% | 69.01 (A) | 32% | 28% |
| 68.02 (E) | 42.7% | 37.3% | 69.01 (B) | 25.6% | 22.4% |
| 68.06 (A) (1) | 19.2% | 16.8% | 69.02 (A) | 32% | 28% |
| 68.06 (A) (2) (b) | 19.2% | 16.8% | 69.03 (A) (1) | 25.6% | 22.4% |
| 69.03 (A) (2) | 32% | 28% | |||
| 68.09 (A) | 3.8d. per sq. yd. | 3.4d. per sq. yd. | |||
| 69.04 (A) | 32% | 28% | |||
| 69.05 (A) (1) | 25.6% | 22.4% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 69.05 (A) (2) | 32% | 28% | 69.14 (D) | 32% | 28% |
| 69.06 (A) (1) | 25.6% | 22.4% | 69.14 (E) (1) | 16% | 14% |
| 69.06 (A) (2) | 32% | 28% | 70.04 | 25.6% | 22.4% |
| 69.07 (A) | 25.6% | 22.4% | 70.05 | 25.6% | 22.4% |
| 69.07 (B) (1) (a) | 18% | 15.7% | 70.06 | 25.6% | 22.4% |
| 70.07 (B) | 25.6% | 22.4% | |||
| 69.07 (B) (1) (b) | 32% | 28% | |||
| 70.07 (D) (1) | 32% | 28% | |||
| 69.08 (A) | 25.6% | 22.4% | 70.07 (D) (2) | 25.6% | 22.4% |
| 69.08 (B) (1) | 32% or 1.9d. each | 28% or 1.7d. each | 70.08 (A) | 6.4d. per lb. | 5.6d. per lb. |
| 70.08 (B) (1) (b) | 25.6% | 22.4% | |||
| 69.10 (A) | 24% | 21% | |||
| 70.08 (B) (2) | 6.4d. per lb. | 5.6d. per lb. | |||
| 69.11 (A) | 32% or 7.7d each. | 28% or 6.7d. each | |||
| 70.09 (A) | £1 8s. 10d. per cwt. | £1 5s. 2d. per cwt. | |||
| 69.11 (B) | 7.7d. each | 6.7d. each | 70.09 (B) (1) (a) | 47.5% | 47.5% |
| 69.11 (C) | 19s. 2d. per cwt. | 16s. 10d. per cwt. | 70.09 (B) (2) (b) | 25.6% | 22.4% |
| 69.12 (A) | 32% | 28% | 70.10 (B) | 6.4% | 5.6% |
| 69.12 (B) (1) | 32% or 3.8d. each | 28% or 3.4d. each | 70.10 (C) (1) | 32% or 3s. 5d. per gross | 28% or 2s. 11.8d. per gross |
| 69.12 (B) (2) | 7.7d. each | 6.7d. each | 70.10 (C) (2) | 38.4% | 33.6% |
| 70.13 (A) (1) | 21.3% or 5.1d. each | 18.7% or 4.5d. each | |||
| 69.12 (B) (3) | 19s. 2d. per cwt. | 16s. 10d. per cwt. | |||
| 69.13 (A) (1) | 7.7d. each | 6.7d. each | |||
| 70.13 (A) (2) | 21.3% or 4d. each | 18.7% or 3.5d. each | |||
| 69.13 (A) (2) (a) (ii) | 19s. 2d. per cwt. | 16s. 10d. per cwt. | |||
| 69.14 (A) | 25.6% | 22.4% | 70.13 (C) | 25.6% | 22.4% |
| 69.14 (B) | 21.3% | 18.7% | 70.14 (A) (1) (b) | 25.6% | 22.4% |
| 69.14 (C) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads | |||
| 70.14 (A) (2) (a) | 25.6% | 22.4% | |||
| 70.14 (A) (2) (b) | 47.5% | 47.5% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 70.19 (A) | 32% or 0.6d. per length of 10 beads or fraction of 10 beads | 28% or 0.6d. per length of 10 beads or fraction of 10 beads | 73.10 (A) (2) (b) | 16% or £12 16s. per ton | 14% or £11 4s. per ton |
| 73.10 (A) (3) (a) (i) | 16% or £12 16s. per ton | 14% or £11 4s. per ton. | |||
| 70.19 (B) | 25.6% | 22.4% | |||
| 73.10 (A) (3) (a) (ii) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 70.19 (C) | 21.3% | 18.7% | |||
| 70.19 (D) | 25.6% | 22.4% | |||
| 70.19 (E) (1) | 25.6% | 22.4% | 73.11 (B) (2) (a) | 16% or £12 16s. per ton | 14% or £11 4s. per ton |
| 70.21 (A) | 25.6% | 22.4% | |||
| 70.21 (B) | 32% | 28% | |||
| 73.11 (B) (2) (b) | 16% or £12 16s. per ton | 14% or £114s. per ton. | |||
| 70.21 (C) (1) (b) | 25.6% | 22.4% | |||
| 71.05 (B) (2) | 25.6% | 22.4% | |||
| 73.11 (B) (3) (a) (i) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 71.06 (B) | 25.6% | 22.4% | |||
| 71.07 (B) (2) | 25.6% | 22.4% | |||
| 71.08 (B) | 25.6% | 22.4% | 73.11 (B) (3) (a) (ii) | 16% or £12 16s. per ton | 14% or £11 4s per ton. |
| 71.09 (B) (2) | 25.6% | 22.4% | |||
| 71.10 (B) | 25.6% | 22.4% | |||
| 73.11 (B) (4) (a) (i) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 71.12 | 25.6% | 22.4% | |||
| 71.13 | 25.6% | 22.4% | |||
| 71.14 (B) | 25.6% | 22.4% | 73.11 (B) (4) (a) (ii) | 16% or £12 16s. per ton | 14% or £11 4s. per ton |
| 71.15 | 25.6% | 22.4% | |||
| 71.16 | 25.6% | 22.4% | |||
| 73.12 (A) | 21.3% | 18.7% | |||
| 73.10 (A) (1) (a) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 73.12 (B) (1) | 16% | 14% | |||
| 73.13 (A) | 16% | 14% | |||
| 73.10 (A) (1) (b) | 16% or £12 16s. per ton. | 14% or £11 4s. per ton | 73.13 (B) (1) (b) | 16% | 14% |
| 73.14 (A) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 73.10 (A) (2) (a) | 16% or £12 16s. per ton | 14% or £11 4s. per ton | |||
| 73.17 (A) | 25.6% | 22.4% | |||
| 73.18 (A) | 19.2% | 16.8% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 73.20 (A) | 25.6% | 22.4% | 73.29 (B) (1) | 32% | 28% |
| 73.20 (B) | 21.3% | 18.7% | 73.31 (A) | 21.3% | 18.7% |
| 73.21 (A) | 25.6% | 22.4% | 73.31 (B) | 48% | 42% |
| 73.21 (B) | 12.8% | 11.2% | 73.31 (C) | 32% | 28% |
| 73.21 (C) | 32% | 28% | 73.31 (E) (1) | 48% | 42% |
| 73.21 (D) | 21.3% | 18.7% | 73.32 (A) | 32% | 28% |
| 73.21 (E) | 21.3% | 18.7% | 73.32 (B) | 48% | 42% |
| 73.21 (F) | 21.3% | 18.7% | 73.32 (C) | 48% | 42% |
| 73.21 (G) | 21.3% | 18.7% | 73.32 (D) | 48% | 42% |
| 73.21 (H) | 21.3% | 18.7% | 73.35 (B) | 1s. 7.2d. per lb. | 1s. 4.8d. per lb. |
| 73.22 (B) (1) | 21.3% | 18.7% | |||
| 73.22 (B) (2) | 9.6% | 8.4% | 73.35 (C) | 16% | 14% |
| 73.23 (A) (1) | 16% | 14% | 73.36 (A) (2) | 25.6% | 22.4% |
| 73.23 (A) (2) | 19.2% | 16.8% | 73.36 (B) (1) | 12.8% | 11.2% |
| 73.23 (B) (1) | 21.3% | 18.7% | 73.36 (C) (1) (a) | 25.6% | 22.4% |
| 73.23 (B) (2) (a) | 21.3% | 18.7% | 73.36(C)(1) (b) | 25.6% | 22.4% |
| 73.25 (B) (1) | 16% | 14% | 73.37 (A) | 12.8% | 11.2% |
| 73.26 | 16% or £12 16s. per ton | 14% or £11 4s. per ton | 73.38 (A) | 25.6% | 22.4% |
| 73.38 (B) | 16% | 14% | |||
| 73.27 (A) | 73.38 (C) | 25.6% | 22.4% | ||
| 12.8% or £25 12s. per ton | 11.2% or £22 8s. per ton | ||||
| 73.38 (D) (1) | 25.6% | 22.4% | |||
| 73.38 (D) (2) | 21.3% | 18.7% | |||
| 73.27 (B) | 21.3% | 18.7% | 73.38 (E) (1) (a) | 25.6% | 22.4% |
| 73.27 (C) | 16% or £19 4s. per ton | 14% or £16 16s. per ton | |||
| 73.38 (E) (1) (b) | 25.6% | 22.4% | |||
| 73.38 (E) (1) (c) | 16% or £3 16s. 10d. each | 14% or £3 7s. 2d. each | |||
| 73.27 (D) | 21.3% or £21 6s. 8d. per ton | 18.7% or £18 13s. 4d. per ton | |||
| 73.38 (E) (1) (d) | 25.6% | 22.4% | |||
| 73.28 (A) | 12.8% or £25 12s. per ton | 11.2% or £22 8s. per ton | |||
| 73.38 (E) (2) (a) | 21.3% | 18.7% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 73.38 (E) (3) (a)(i) | 16% | 14% | 73.40 (N) (2) (a) | 21.3% | 18.7% |
| 73.38 (E) (3) (b) (ii) | 19.2% or 1s. 7.2d. each | 16.8% or 1s. 4.8d. each | 73.40 (N) (3) (a) (i) | 16% | 14% |
| 73.40 (N) (3) (b) (i) | 25.6% or 1s. 7.2d. each | 22.4% or 1s. 4.8d. each | |||
| 73.38 (E) (3) (b) (iii) | 25.6% or 1s. 7.2d. each | 22.4% or 1s. 4.8d. each | |||
| 73.40 (N) (3) (c) (i) | 19.2% | 16.8% | |||
| 73.38 (E) (3) (c) (i) | 19.2% | 16.8% | |||
| 74.07 (A) | 48% | 42% | |||
| 73.38(E)(3) (c) (ii) | 19.2% | 16.8% | 74.08 (A) | 21.3% | 18.7% |
| 74.08 (B) | 21.3% | 18.7% | |||
| 73.38 (E) (3) (d)(i) | 16% | 14% | |||
| 74.09 (A) | 16% | 14% | |||
| 73.39 (A) | 14.2% or 1d. per ounce | 12.4% or 0.8d. per ounce | 74.11 (A) | 21.3% | 18.7% |
| 74.17 (A) | 12.8% | 11.2% | |||
| 74.17 (B) | 25.6% | 22.4% | |||
| 73.39 (B) (1) | 21.3% | 18.7% | |||
| 74.18 (A) | 21.3% | 18.7% | |||
| 73.39 (B) (2) | 14.2% or 1d. per ounce | 12.4% or 0.8d. per ounce | 74.18 (B) | 21.3% | 18.7% |
| 74.18 (C) | 25.6% | 22.4% | |||
| 73.40 (A) | 16% | 14% | 74.18 (D) | 16% | 14% |
| 73.40 (B) | 32% | 28% | 74.19 (A) | 25.6% | 22.4% |
| 73.40 (C) (2) | 21.3% | 18.7% | 74.19 (B) | 16% | 14% |
| 73.40 (D) (2) | 21.3% | 18.7% | 74.19 (C) | 25.6% | 22.4% |
| 73.40 (E) | 25.6% | 22.4% | 75.06 (A) | 25.6% | 22.4% |
| 73.40 (F) | 21.3% | 18.7% | 75.06 (B) (1) | 21.3% | 18.7% |
| 73.40 (G) | 21.3% | 18.7% | 76.02 (A) | 16% | 14% |
| 73.40 (H) | 32% | 28% | 76.03 (A) | 21.3% | 18.7% |
| 73.40 (IJ) | 12.8% | 11.2% | 76.03 (B) (1) | 16% | 14% |
| 73.40 (K) | 21.3% | 18.7% | 76.04 | 16% | 14% |
| 73.40 (L) | 25.6% | 22.4% | 76.06 (A) | 16% | 14% |
| 73.40 (M) | 32% | 28% | 76.08 (B) (1) | 25.6% | 22.4% |
| 73.40 (M1) | 32% | 28% | 76.08 (C) (1) | 21.3% | 18.7% |
| 73.40 (N) (1) (a) | 25.6% | 22.4% | 76.08 (C) (2) (a) | 16% | 14% |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 76.09 (A) (1) | 21.3% | 18.7% | 82.01 (D) (1) (a) | 16% | 14% |
| 76.10 (A) | 19.2% | 16.8% | 82.01 (D) (2) | 32% | 28% |
| 76.10 (B) | 32% | 28% | 82.02 (A) (2) | 32% or 2.6d. each | 28% or 2.2d. each |
| 76.10 (C) (1) (a) | 21.3% | 18.7% | |||
| 76.14 (A) | 12.8% or £25 12s. per ton | 11.2% or £22 8s. per ton | 82.02 (A) (3) | 32% plus 3s. 10.1d. each | 28% plus 3s. 4.3d. each |
| 76.15 (A) | 32% | 28% | 82.02 (B) (2) | 32% plus 3s. 10.1d. each | 28% plus 3s. 4.3d. each |
| 76.15 (B) | 25.6% | 22.4% | |||
| 76.15 (C) | 25.6% | 22.4% | |||
| 82.02 (C) (2) (a) | 32% or 2.6d. each | 28% or 2.2d. each | |||
| 76.16 (A) | 32% | 28% | |||
| 76.16 (B) | 16% | 14% | |||
| 76.16 (C) | 32% | 28% | 82.02 (C) (3) | 32% plus 3s. 10. 1d. each | 28% plus 3s. 4.3d. each |
| 76.16 (D) | 25.6% | 22.4% | |||
| 76.16 (E) (1) | 21.3% | 18.7% | |||
| 82.02 (D) (1) | 32% plus 3s. 10.1d. each | 28% plus 3s. 4.3d. each | |||
| 76.16 (F) | 32% | 28% | |||
| 76.16 (G) | 16% | 14% | |||
| 76.16 (HI) | 16% | 14% | 82.02 (E) (1) | 32% plus 3s. 10.1d. each | 28% plus 3s. 4.3d. each |
| 78.03 | 6.4% | 5.6% | |||
| 78.05 (A) | 6.4% | 5.6% | |||
| 82.02 (E) (2) | 32% plus 3s. 10.1d. | 28% plus 3s. 4.3d. | |||
| 78.06 (A) | 19.2% | 16.8% | for each 24 feet of such length and a sum in proportion for any remainder | for each 24 feet of such length and a sum in proportion for any remainder | |
| 79.05 (A) | 25.6% | 22.4% | |||
| 79.06 (A) | 25.6% | 22.4% | |||
| 80.06 (A) | 19.2% | 16.8% | |||
| 82.03 (A) | 25.6% plus 5.8d. each | 22.4% plus 5d. each | |||
| 80.06 (B) | 25.6% | 22.4% | |||
| 82.01 (A) | 21.3% | 18.7% | |||
| 82.01 (B) (1) | 16% | 14% | 82.04 (A) | 16% plus 32% | 14% plus 28% |
| 82.01 (B) (2) (a) | 16% | 14% | |||
| 82.04(B) | 16% | 14% | |||
| 82.01 (C) (1) | 12.8% | 11.2% | |||
| 82.04 (C) | 19.2% | 16.8% | |||
| 82.01 (C) (2) (a) | 16% | 14% | |||
| 82.04 (D) | 25.6% | 22.4% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 82.09 (A) | 16% plus 32% | 16% plus 32% | 83.07 (A) (2) (a) | 19.2% | 16.8% |
| 83.07 (B) (1) | 19.2% | 16.8% | |||
| 82.09 (B) | 32% | 32% | |||
| 83.11 (A) | 32% | 28% | |||
| 82.10 (A) | 16% plus 32% | 16% plus 32% | |||
| 83.11 (B) | 25.6% | 22.4% | |||
| 83.12 (A) | 25.6% | 22.4% | |||
| 82.10 (B) | 32% | 32% | |||
| 83.13 (A) | 32% | 28% | |||
| 82.11 (A) | 48% or 15s. 4d. the gross | 42% or 13s. 5d. the gross | |||
| 83.13 (B) | 21.3% | 18.7% | |||
| 83.14 | 32% | 28% | |||
| 82.11 (B) | 25.6% | 22.4% | 83.15 (A) | 16% | 14% |
| 82.13 (A) | 32% | 32% | 84.10 (A) (1) | 21.3% | 18.7% |
| 82.14 (A) | 16% plus 32% or 2.6d. each | 16% plus 32% or 2.6d. each | 84.10 (B) (1) | 21.3% | 18.7% |
| 84.10 (B) (2) | 21.3% | 18.7% | |||
| 84.10 (C) (1) | 21.3% | 18.7% | |||
| 82.14 (B) | 21.3% | 21.3% | 84.10 (C) (2) (a) | 21.3% | 18.7% |
| 82.15 | 32% | 32% | |||
| 84.10 (C) (3) (a) | 21.3% | 18.7% | |||
| 83.01 (A) (3) (a) | 32% | 28% | |||
| 84.12 (A) | 32% | 28% | |||
| 83.02 (B) (1) | 32% | 28% | |||
| 84.14 (A) | 25.6% | 22.4% | |||
| 83.02 (B) (2) | 25.6% | 22.4% | |||
| 84.15 (B) (2) | 32% | 28% | |||
| 83.02 (B) (3) | 25.6% | 22.4% | |||
| 84.17 (A) | 12.8% | 11.2% | |||
| 83.02 (B) (4) | 21.3% | 18.7% | |||
| 84.17 (B) (1) | 16% | 14% | |||
| 83.03 (A) | 19.2% | 16.8% | |||
| 84.17 (B) (2) (a) (i) | 21.3% | 18.7% | |||
| 83.04 (A) | 21.3% | 18.7% | |||
| 83.04 (B) | 19.2% | 16.8% | 84.18 (B) | 16% | 14% |
| 83.04 (C) | 32% | 28% | 84.18 (C) (1) | 12.8% | 11.2% |
| 83.05 (A) | 16% or 2.6d. the article | 14% or 2.2d. the article | 84.20 (A) | 12.8% | 11.2% |
| 84.20 (B) (2) | 12.8% | 11.2% | |||
| 84.21 (B) | 25.6% | 22.4% | |||
| 83.06 (A) | 25.6% | 22.4% | 84.21 (C) (2) | 25.6% | 22.4% |
| 83.06 (B) (1) | 19.2% | 16.8% | 84.22 (A) (2) | 21.3% | 18.7% |
| 83.07 (A) (1) | 25.6% | 22.4% | 84.22 (B) | 12.8% | 11.2% |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 84.22 (C) | 25.6% | 22.4% | 84.59 (A) (2) (b) | 9.6% | 8.4% |
| 84.24 (A) (1) | 16% or £12 each | 14% or £10 10s. each | |||
| 84.59 (B) (1) | 9.6% | 8.4% | |||
| 84.59 (C) (1) (a) | 21.3% | 18.7% | |||
| 84.24 (A) (2) | 16% or £12 each | 14% or £10 10s each. | |||
| 84.61 (A) | 21.3% | 18.7% | |||
| 84.61 (C) | 21.3% | 18.7% | |||
| 84.24 (A) (3) | 16% | 14% | 84.63 (A) | 16% | 14% |
| 84.24 (A) (4) | 16% | 14% | 84.63 (B) (1) | 21.3% | 18.7% |
| 84.24 (A) (5) | 12% | 10.5% | 84.63(C)(1) | 12.8% | 11.2% |
| 84.24 (B) (1) | 16% | 14% | 84.64 (A) | 30% | 30% |
| 84.24 (B) (2) | 12% | 10.5% | 84.65 (A) | 21.3% | 18.7% |
| 84.25 (A) | 16% | 14% | 85.01 (A) (3) (b) | 25.6% | 22.4% |
| 84.25 (B) | 16% | 14% | |||
| 85.01 (B) (1) | 25.6% | 22.4% | |||
| 84.25 (C) | 25.6% | 22.4% | |||
| 85.01 (C) (1) | 32% | 28% | |||
| 84.26 (A) | 32% | 28% | |||
| 85.01 (c) (2) (a) | 32% or 3s. 2.4d. each | 32% or 3s. 2.4d. each | |||
| 84.26 (B) | 21.3% | 18.7% | |||
| 84.26 (C) (1) (a) | 21.3% | 18.7% | |||
| 85.01 (C) (2) (b) | 32% or 1s. 3.4d. each | 32% or 1s. 3.4d. each | |||
| 84.28 (A) | 16% | 14% | |||
| 84.29 (A) (1) | 21.3% | 18.7% | |||
| 84.30 (A) (1) | 21.3% | 18.7% | 85.01 (C) (2) (c) (i) | 32% | 32% |
| 84.38 (A) | 21.3% | 18.7% | |||
| 85.01 (D) (2) | 32% | 32% | |||
| 84.40 (A) | 12.8% | 11.2% | |||
| 85.02 (B) | 32% | 32% | |||
| 84.40 (B) | 25.6% | 22.4% | |||
| 85.03 (A) | 32% | 28% | |||
| 84.40 (C) (1) (a) | 21.3% | 18.7% | |||
| 85.03 (B) (2) | 32% | 28% | |||
| 84.51 (A) | 16% | 14% | 85.04 (A) | 21.3% | 18.7% |
| 84.55 (A) | 16% | 14% | 85.06 (A) | 25.6% | 25.6% |
| 84.56 (A) | 25.6% | 22.4% | 85.06 (B) | 16% | 16% |
| 84.59 (A) (1) | 25.6% | 22.4% | 85.07 (A) | 25.6% | 25.6% |
| 84.59 (A) (2) (a) | 21.3% | 18.7% | 85.08 (B) (2) | 11.5d. each | 10.1d. each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 85.08 (B) (3) | 3.8d. each | 3.4d. each | |||
| 85.15 (D) (3) (b) (i) | 32% | 32% | |||
| 85.12 (A) (1) (a) (i) | 16% | 16% | 85.18 (B) (1) | 32% or 3s. 2.4d. each | 32% or 3s. 2.4d. each |
| 85.12 (A) (1) (a) (ii) | 32% | 32% | |||
| 85.12 (A) (1) (a) (iii) | 21.3% | 21.3% | 85.18 (B) (2) | 32% | 32% |
| 85.18 (C) | 32% | 32% | |||
| 85.12 (A) (1) (b) (i) | 16% | 16% | |||
| 85.19 (B) (1) (a) | 32% or 1s. 3.4d. each | 32% or 1s. 3.4d. each | |||
| 85.12 (A) (2) (a) | 25.6% | 25.6% | |||
| 85.12 (B) (1) | 25.6% | 25.6% | 85.19 (B) (2) (a) | 32% | 32% |
| 85.12 (C) (1) | 25.6% | 25.6% | |||
| 85.19 (C) (1) | 32% | 32% | |||
| 85.12 (D) (1) | 25.6% | 25.6% | |||
| 85.19 (D) (1) | 32% | 32% | |||
| 85.12 (E) (1) | 10.7% | 10.7% | |||
| 85.20 (A) (2) (c) | 32% | 32% | |||
| 85.12 (E) (2) | 25.6% | 25.6% | |||
| 85.12 (E) (4) (a) (iii) | 16% | 16% | 85.20 (B) | 32% | 32% |
| 85.20 (C) (1) (b) | 25.6% or 3s. 2.4d. each | 25.6% or 3s. 2.4d. each | |||
| 85.12 (E) (4) (b) | 16% | 16% | |||
| 85.12 (F) | 25.6% | 25.6% | |||
| 85.22 (A) | 32% | 32% | |||
| 85.14 (A) | 32% or 6s. 4.8d. each | 32% or 6s. 4.8d. each | |||
| 85.23 (B) (1) | 32% | 28% | |||
| 85.24 (A) | 30% | 30% | |||
| 85.14 (B) (1) | 32% or 8s. 11.2d. each | 32% or 8s. 11.2d. each | 85.26 (A) | 32% | 32% |
| 85.26 (B) | 11.5d. each | 11.5d. each | |||
| 85.14 (B) (2) (a) | 32% | 32% | 87.01 (D) (2) | 44% or £32 per body in respect of the body (if any); 34% in respect of the chassis | 44% or £32 per body in respect of the body (if any); 34% in respect of the chassis |
| 85.15 (C) (1) | 32% or £9 12s. each. | 32% or £9 12s. each | |||
| 85.15 (C) (3) | 32% or £3 4s. each | 32% or £3 4s. each | |||
| 85.15 (D (3)) (a) | 32% or 8s. 11.2d. each | 32% or 8s. 11.2d. each | 87.02 (A) (2) (b) (i) | 34% | 34% |
| 87.02 (A) (2) (b) (ii) | 64% | 64% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 87.02 (B) (2) (a) (i) | 64% | 64% | 87.06 (E) (3) | 67.5% | 67.5% |
| 87.06 (E) (4) (a) | 47.5% | 47.5% | |||
| 87.02 (B) (2) (a) (ii) | 44% | 44% | |||
| 87.08 (B) | 34% | 34% | |||
| 87.02 (B) (2) (b) | 64% | 64% | |||
| 87.09 (A) (2) (a) | 24% in respect of the side car; 34% in respect of the cycle | 24% in respect of the side car; 34% in respect of the cycle | |||
| 87.02 (D) (2) (a) | 34% | 34% | |||
| 87.02 (D) (2) (b) | 64% | 64% | |||
| 87.03 (B) (2) | 34% | 34% | |||
| 87.09 (A) (2) (b) | 34% | 34% | |||
| 87.04 (B) (2) (a) | 64% | 64% | |||
| 87.09 (B) | 24% | 24% | |||
| 87.04 (B) (2) (b) | 34% | 34% | |||
| 87.10 (A) (2) | 21.3% | 21.3% | |||
| 87.05 (B) (2) (a) (i) | 64% | 64% | 87.12 (B) (1) | 16% plus 6s. 4.8d. each | 16% plus 6s. 4.8d. each |
| 87.05 (B) (2) (a) (ii) | 34% | 34% | |||
| 87.12 (B) (2) | 32% or 6s. 4.8d. each | 32% or 6s. 4.8d. each | |||
| 87.05 (B) (2) (b) (i) | 44% | 44% | |||
| 87.05 (B) (2) (b)(ii) | 124% | 124% | |||
| 87.12 (B) (3) | 32% | 32% | |||
| 87.05 (B) (2) (c) | 44% or £32 per body | 44% or £32 per body | 87.12 (B) (4) | 32% | 32% |
| 87.12 (B) (5) | 32% | 32% | |||
| 87.13 (A) | 32% | 32% | |||
| 87.05 (B) (2) (d) | 34% | 34% | |||
| 87.14(A)(2) | 44% or £48 each | 44% or £48 each | |||
| 87.06 (A) | 6.4d. per lb. | 6.4d. per lb. | |||
| 87.06 (C) | 21.3% | 21.3% | 87.14 (B) | 44% or £32 each | 44% or £32 each |
| 87.06 (E) (1) (a) | 67.5% | 67.5% | |||
| 87.06 (E) (1) (b) (i) | 67.5% | 67.5% | 87.14 (C) | 34% | 34% |
| 87.14 (D) (1) | 6.4d. per lb. | 6.4d. per lb. | |||
| 87.06 (E) (1) (b) (ii) | 47.5% | 47.5% | |||
| 87.14 (D) (2) | 21.3% | 21.3% | |||
| 87.06 (E) (1) (c) | 47.5% | 47.5% | |||
| 87.14 (D) (4) (a) | 47.5% | 47.5% | |||
| 87.06 (E) (2) | 67.5% | 67.5% | |||
| 87.14 (E) | 21.3% | 21.3% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 87.14 (F) | 16% | 16% | 91.04 | 21.3% | 18.7% |
| 87.14 (G) | 32% | 32% | 91.07 (A) | 14.2% or 8s. 6.4d. each | 12.4% or 7s. 5.6d. each |
| 87.14 (H) | 21.3% | 21.3% | |||
| 87.14 (IJ) | 25.6% | 25.6% | |||
| 91.08 (A) | 21.3% | 18.7% | |||
| 90.01 (A) | 21.3% | 18.7% | |||
| 91.09 | 14.2% | 12.4% | |||
| 90.03 (B) (1) (a) | 21.3% or 2s. 6.7d. each | 18.7% or 2s. 2.9d. each | |||
| 91.10 | 21.3% | 18.7% | |||
| 91.11 (A) (1) | 21.3% | 18.7% | |||
| 90.03 (B) (1) (b) | 21.3% or 1s. 8.5d. each | 18.7% or 1s. 5.9d. each | 91.11 (A) (2) (a) | 14.2% or 8s. 6.4d. each | 12.4% or 7s. 5.6d. each |
| 90.03 (B) (1) (c) | 21.3% or 10.2d. each | 18.7% or 9d. each | 91.11 (A) (2) (b) | 14.2% or 2s. 1.6d. each | 12.4% or 1s. 10.4d. each |
| 90.03 (B) (1) (d) | 21.3% or 5.1d. each | 18.7% or 4.5d. each | 92.01 | 14.2% | 12.4% |
| 92.02 | 14.2% | 12.4% | |||
| 92.03 | 14.2% | 12.4% | |||
| 90.03 (B) (1) (e) | 21.3% | 18.7% | |||
| 92.04 | 14.2% | 12.4% | |||
| 90.04 (B) (1) | 21.3% or 2s. 6.7d. each | 18.7% or 2s. 2.9d. each | 92.05 | 14.2% | 12.4% |
| 92.06 | 14.2% | 12.4% | |||
| 92.07 | 14.2% | 12.4% | |||
| 90.04 (B) (2) | 21.3% | 18.7% | |||
| 92.08 (A) (1) | 25.6% | 22.4% | |||
| 90.18 (A) | 32% | 28% | |||
| 92.08 (A) (2) | 14.2% | 12.4% | |||
| 90.19 (A) | 16% | 14% | |||
| 92.09 (B) | 14.2% | 12.4% | |||
| 90.19 (B) | 32% | 28% | |||
| 92.10 (B) | 14.2% | 12.4% | |||
| 90.26 (A) | 6.4% | 5.6% | 92.11 (A) | 14.2% | 14.2% |
| 90.26 (B) | 32% | 28% | 92.12 (A) | 6.4% or 7.7d. each | 5.6% or 6.7d. each |
| 90.29 (A) (1) | 32% | 28% | |||
| 91.01 (B) | 14.2% or 8s. 6.4d. each | 12.4% or 7s. 5.6d. each | |||
| 92.13 (A) | 14.2% | 14.2% | |||
| 93.04 (A) | 25.6% | 22.4% | |||
| 91.02 | 21.3% | 18.7% | 93.06 (A) | 25.6% | 22.4% |
| 91.03 | 21.3% | 18.7% | 93.07 (A) | 19s. 2d. per hundred | 16s. 10d. per hundred |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 94.01 (A) (1) | 47.5% | 47.5% | 94.03 (D) (1) (b) | 32% | 28% |
| 94.01 (A) (2) | 21.3% | 18.7% | |||
| 94.01 (A) (3) | 32% or 12s. 10d. per chair | 28% or 11s. 2d. per chair | 94.03 (D) (2) | 32% | 28% |
| 94.04 (A) | 32% | 28% | |||
| 94.04 (B) (2) | 32% | 28% | |||
| 94.01 (A) (4) | 16% | 14% | 94.04 (C) | 32% | 28% |
| 94.01 (A) (5) (a) | 26.7% | 23.3% | 94.04 (D) | 21.3% | 18.7% |
| 94.01 (A) (5) (b) | 32% | 28% | 94.04 (E) | 21.3% | 18.7% |
| 94.04 (F) (1) | 32% | 28% | |||
| 94.01 (B) (1) | 47.5% | 47.5% | |||
| 94.01 (B) (2) | 21.3% | 18.7% | 95.01 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads of fraction of ten beads |
| 94.01 (B) (3) | 32% or 5s. 1.4d. each | 28% or 4s. 5.8d. each | |||
| 94.01(B) (4) | 32% or 7s. 8.2d. each | 28% or 6s. 8.6d. each | |||
| 95.02 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads | |||
| 94.01 (B) (5) | 16% | 14% | |||
| 94.01 (B) (6) (a) | 32% | 28% | |||
| 94.01 (B) (6) (b) | 26.7% | 23.3% | 95.03 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads |
| 94.02 (A) | 32% | 28% | |||
| 94.02 (C) (1) | 32% | 28% | |||
| 94.03 (A) | 32% | 28% | |||
| 94.03 (B) | 32% | 28% | |||
| 95.04 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads | |||
| 94.03 (C) (1) (a) | 21.3% | 18.7% | |||
| 94.03 (C) (1) (b) | 26.7% | 23.3% | |||
| 94.03 (C) (2) (a) | 16% | 14% | |||
| 94.03 (C) (2) (b) | 32% | 28% | 95.05 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads |
| 94.03 (C) (3) | 25.6% | 22.4% | |||
| 94.03 (D) (1) (a) | 26.7% | 23.3% | |||
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 95.06 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads | 97.03 (E) (2) | 25.6% | 22.4% |
| 97.03 (F) (1) | 32% or 7.7d. each | 28% or 6.7d. each | |||
| 97.03 (G) (1) | 25.6% | 22.4% | |||
| 95.07 (A) | 32% or 0.6d. per length of ten beads or fraction of ten beads | 28% or 0.6d. per length of ten beads or fraction of ten beads | 97.03 (G) (2) | 25.6% | 22.4% |
| 97.04 (A) | 3s. 10.1d. per dozen packs | 3s. 4.3d. per dozen packs | |||
| 97.04 (B) (1) | 26.7% | 23.3% | |||
| 95.08 (A) | 25.6% | 22.4% | 97.04 (B) (2) | 32% | 28% |
| 95.08 (B) | 32% | 28% | 97.04 (C) | 6.4% | 5.6% |
| 96.03 | 21.3% | 18.7% | 97.05 (A) | 9.6% or 0.4d. each | 8.4% or 0.3d. each |
| 96.05 (A) | 32% | 28% | |||
| 96.06 (A) | 21.3% | 18.7% | 97.05 (B) | 21.3% | 18.7% |
| 97.01 (A) | 25.6% | 22.4% | 97.05 (C) | 32% | 28% |
| 97.01 (B) | 32% | 28% | 97.06 (A) | 32% | 28% |
| 97.01 (C) | 25.6% | 22.4% | 97.06 (B) | 32% | 28% |
| 97.01 (D) (1) | 32% | 28% | 97.06 (D) | 48% plus 6s. 4.8d. per racquet, frame or bend | 42% plus 5s. 7.2d. per racquet, frame or bend |
| 97.02 (A) | 32% or 7.7d. each | 28% or 6.7d. each | |||
| 97.02 (B) | 32% | 28% | |||
| 97.03 (A) | 25.6% | 22.4% | 97.06 (E) | 48% | 42% |
| 97.03 (B) | 25.6% or 2.6d. per dozen or part of a dozen | 22.4% or 2.2d. per dozen or part of a dozen | 97.06 (F) | 48% | 42% |
| 97.06 (H) | 32% | 28% | |||
| 97.06 (IJ) | 32% | 28% | |||
| 97.03 (C) | 25.6% | 22.4% | 97.06 (K) | 32% | 28% |
| 97.03 (D) | 32% | 28% | 97.06 (L) | 32% | 28% |
| or 7.7d. each | or 6.7d. each | 97.06 (M) | 21.3% | 18.7% | |
| 97.06 (0) | 6.4% | 5.6% | |||
| 97.03 (E) (1) | 25.6% or 7.7d. each | 22.4% or 6.7d. each | 97.07 (A) | 25.6% or 4s. 3.2d. each | 22.4% or 3s. 8.8d. each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading Number | United Kingdom rate | Northern Ireland rate | Tariff Heading Number | United Kingdom rate | Northern Ireland rate |
| 97.07 (B) | 25.6% or 2s. 1.6d. each | 22.4% or 1s. 10.4d. each | 98.03 (C) | 21.3% or 2s. 6.7d. per gross | 18.7% or 2s. 2.9d. per gross |
| 97.07 (D) | 25.6% | 22.4% | 98.05 (A) (1) | 21.3% or 5s. 1.4d per gross | 18.7% or 4s. 5.8d. per gross |
| 97.07 (E) | 6.4% | 5.6% | |||
| 97.07 (F) | 25.6% | 22.4% | |||
| 98.05 (A) (2) | 21.3% or 10s. 3d. per gross | 18.7% or 8s. 11.5d. per gross | |||
| 98.01 (A) | 48% or 11.5d. per gross | 42% or 10.1d. per gross | |||
| 98.05 (C) (1) | 21.3% or 2s. 6.7d. per gross | 18.7% or 2s. 2.9d. per gross | |||
| 98.01 (B) | 32% or 7.7d. per gross | 28% or 6.7d. per gross | |||
| 98.05 (C) (2) | 21.3% or 5s. 1.4d per gross. | 18.7% or 4s. 5.8d. per gross | |||
| 98.01 (C) | 19.2% | 16.8% | |||
| 98.02 (A) | 25.6% or 0.6d. per inch or part of an inch of the length | 22.4% or 0.6d. per inch or part of an inch of the length | 98.07 (A) | 6.4% | 5.6% |
| 98.08 (A) (1) | 32% or 2s. 1.6d. per 12 yds. or fraction of 12 yds. of the length of the ribbon | 28% or 1s. 10.4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon | |||
| 98.02 (B) (1) | 25.6% or 0.6d. per inch or part of an inch of the length | 22.4% or 0.6d. per inch or part of an inch of the length | |||
| 98.08 (A) (2) | 32% or 4s. 3.2d. per 3 yds. or fraction of 3 yds. of the length of the ribbon | 28% or 3s. 8.8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon | |||
| 98.02 (B) (2) | 25.6% or 0.3d. per inch or part of an inch of the length | 22.4% or 0.3d. per inch or part of an inch of the length | |||
| 98.10 (A) | 25.6% or 5.1d. each | 22.4% or 4.5d. each | |||
| 98.02 (B) (3) | 25.6% | 22.4% | |||
| 98.03 (A) | 3.8d. each | 3.4d. each | 98.10 (B) | 25.6% | 22.4% |
| 98.03 (B) (1) | 1.9d. each | 1.7d. each | 98.11 (A) | 16% | 14% |
| 98.11 (B) (2) | 16% | 14% | |||
| 98.03 (B) (2) | 1.3d. each | 1.1d. each | 98.12 (A) | 16% | 14% |
| 98.14 | 25.6% | 22.4% | |||
| 98.03 (B) (3) (a) | 1.3d. each | 1.1d. each | 98.15 (A) | 32% | 28% |
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.