LegalizeS.I. No. 268/1970 - Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970
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 No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 01.03 | £0·25 per head | £0·25 per head | Nil | Nil | Nil |
| 01.04 (A) | £0·562 per head | £0·375 per head | Nil | Nil | Nil |
| 01.05 | £1·05 per head | £1·05 per head | Nil | Nil | Nil |
| 02.01 (A) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 02.01 (B) (1) | £2·10 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. |
| 02.01 (B) (2) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt, |
| 02.02 (B) | £0·05 per lb. | £0·05 per lb. | Nil | Nil | Nil |
| 02.03 | £0·05 per lb. | £0·05 per lb. | Nil | Nil | Nil |
| 02.04 (A) | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. |
| 02.04 (B) | £0·025 per lb. | £0·025 per lb. | Nil | Nil | Nil |
| 02.05 (A) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £1·40 per cwt. | £1·40 per cwt. |
| 02.06 (A) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 02.06 (B) (1) | £4·20 per cwt. | £2·80 per cwt. | Nil | Nil | Nil |
| 02.06 (B) (2) | £2·10 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. |
| 02.06 (B) (3) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. |
| 02.06 (C) | £0·05 per lb. | £0·05 per lb. | Nil | Nil | Nil |
| 02.06 (D) | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. |
| 02.06 (E) | £0·025 per lb. | £0·025 per lb. | Nil | Nil | Nil |
| 03.01 (A) (1) | £0·0125 per lb. | £0·0125 per lb. | £0·0042 per lb. | £0·0021 per lb. | £0·0021 per lb. |
| 03.01 (A) (2) | £0·0125 per lb. | £0·0125 per lb. | £0·0042 per lb. | £0·0042 per lb. | £0·0042 per lb. |
| 03.02 (A) (1) | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 03.02 (A) (2) | £0·0125 per lb. | £0·0125 per lb. | £0·0042 per lb. | £0·0021 per lb. | £0·0021 per lb. |
| 03.02 (B) (1) | £0·1167 per stone | £0·1167 per stone | £0·05 per stone | £0·025 per stone | £0·025 per stone |
| 04.01 (A) | £0·0125 per gallon | £0·0083 per gallon | Nil | Nil | Nil |
| 04.01 (B) | £0·225 per gallon | £0·15 per gallon | £0·15 per gallon | £0·15 per gallon | £0·15 per gallon |
| 04.02 (A) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 04.05 (A) | £0·60 per 120 | £0·40 per 120 | Nil | Nil | Nil |
| 04.05 (B) (1) | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. |
| 04.05 (B) (2) | £3·00 per cwt. | £2·25 per cwt. | £2·25 per cwt. | £2·25 per cwt. | £2·25 per cwt. |
| 04.06 | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. |
| 05.04 (A) | £5·00 per lb. | £5·00 per lb. | £5·00 per lb. | £2·50 per lb. | £2·50 per lb. |
| 06.01 (A) | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 06.01 (B) (1) | £0·0416 per lb. | £0·0279 per lb. | £0·0166 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 06.02 (A) (1) | £0·0166 per bush | £0·0166 per bush | £0·0083 per bush | £0·0062 per bush | £0·0062 per bush |
| 06.02 (A) (2) | £0·0166 per stock | £0·0166 per stock | Nil | Nil | Nil |
| 06.02 (A) (3) | £1·00 per cwt. | £1·00 per cwt, | £0·50 per cwt. | £0·25 per cwt. | £0·25 per cwt. |
| 06.02 (A) (4) | £0·025 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0062 per lb. | £0·0062 per lb. |
| 06.02 (B) (1) | £0·05 per lb. | £0·0333 per lb. | £0·02 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 06.02 (B) (2) | £0·025 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0062 per lb. | £0·0062 per lb. |
| 06.03 | £0·0625 per lb. | £0·0417 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 06.04 | £0·0625 per lb. | £0·0417 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 07.01 (A) | £1·40 per cwt. | £1·05 per cwt. | £1·05 per cwt. | £1·05 per cwt. | £1·05 per cwt. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 07.01 (B) (1) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.01 (B) (2) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. |
| 07.01 (C) (1) | £0·0125 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.01 (C) (2) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. |
| 07.01 (D) (1) | £0·0125 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.01 (D) (2) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. |
| 07.01 (E) (1) | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.01 (E) (2) | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0042 per lb. | £0·0042 per lb. |
| 07.01 (F) (1) | £0·025 per lb. | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.01 (G) | £0·0125 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.01 (H) (1) | £0·0208 per lb. | £0·0137 per lb. | £0·0137 per lb. | £0·0137 per lb. | £0·0137 per lb. |
| 07.01 (H) (2) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.01 (IJ) (1) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.01 (IJ) (2) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.02 (A) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.02 (B) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.03 (A) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 07.03 (B) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.04 (B) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. |
| 07.05 (A) | £0·025 per lb. | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 07.06 | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 08.03 (B) | £0·35 per cwt. plus 10% | £0·291 per cwt. plus 6·7% | £0·291 per cwt. plus 6·7% | £0·291 per cwt. plus 6·7% | £0·291 per cwt. plus 6·7% |
| 08.04 (A) (1) | £0·0208 per lb. plus £0·004 per lb. | £0·0208 per lb. plus £0·004 per lb. | £0·0042 per lb. | £0·0021 per lb. | £0·0021 per lb. |
| 08.04 (B) (1) | £0·10 per cwt. | £0·083 per cwt. | £0·083 per cwt. | £0·083 per cwt. | £0·083 per cwt. |
| 08.04 (B) (2) | £0·525 per cwt. plus 10% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% |
| 08.06 (A) (1) | £0·0042 per lb. | £0·0042 per lb. | £0·0042 per lb. | Nil | Nil |
| 08 .06 (A) (2) | £0·0062 per lb. | £0·0062 per lb. | £0·0062 per lb. | £0·0062 per lb. | £0·0062 per lb. |
| 08.06 (B) | £0·0042 per lb. | £0·0042 per lb. | Nil | Nil | Nil |
| 08.07 (A) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0062 per lb. | £0·0062 per lb. |
| 08.07 (B) (1) | £0·0083 per lb. | £0·0083 per lb. | £0·0042 per lb. | £0·0021 per lb. | £0·0021 per lb. |
| 08.07 (B) (2) | £0·0042 per lb. | £0·0042 per lb. | Nil | Nil | Nil |
| 08.08 (A) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 08.08 (B) (1) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 08.08 (B) (2) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0062 per lb. | £0·0062 per lb. |
| 08.08 (C) | £0·0125 per lb. | £0·0125 per lb. | £0·0042 per lb. | £0·0042 per lb. | £0·0042 per lb. |
| 08.10 (A) | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 08.10 (B) | £0·525 per cwt. | £0·437 per cwt. | £0·437 per cwt. | £0·437 per cwt. | £0·437 per cwt. |
| 08.11 (A) (1) | £0·0125 per lb. | £0·0125 per lb. | Nil | Nil | Nil |
| 08.11 (A) (2) (a) | £0·0125 per lb. | £0·0125 per lb. | £0·0104 per lb. | £0·0052 per lb. | £0·0052 per lb. |
| 08.11 (A) (2) | £0·0125 per lb. | £0·0125 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 08.12 (A) (1) | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 08.12 (B) (1) | £0·0167 per lb. plus 10% | £0·0167 per lb. plus 6·7% | £0·0167 per lb. plus 6·7% | £0·0167 per lb. plus 6·7% | £0·0167 per lb. plus 6·7% |
| 08.12 (B) (2) | £0·525 per cwt. plus 10% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% | £0·437 per cwt. plus 6·7% |
| 09.01 (B) (1) | 30% plus £0·008 per lb. | 20% plus £0·008 per lb. | 20% plus £0·008 per lb. | 10% plus £0·004 per lb. | 10% plus £0·004 per lb. |
| 09.04 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 09.06 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 09.07 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 09.08 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 09.09 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 09.10 (A) | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 11.05 | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0333 per lb. |
| 11.06 (A) | £0·15 per cwt. | £0·15 per cwt. | £0·15 per cwt. | £0·075 per cwt. | £0·075 per cwt. |
| 11.06 (B) | £0·05 per lb. | £0·0333 per lb. | £0·0333 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 11.08 (A) (1) | £0·15 per cwt. | £0·15 per cwt. | £0·15 per cwt. | £0·15 per cwt. | £0·15 per cwt. |
| 11.08 (A) (2) | £0·15 per cwt. | £0·15 per cwt. | £0·15 per cwt. | £0·075 per cwt. | £0·075 per cwt. |
| 15.01 | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 15.02 (A) | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 15.03 (B) | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 15.04 (A) | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 15.06 (A) | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 15.12 (A) | £3·02 per cwt. | £2·016 per cwt. | £2·016 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 15.13 (B) (1) | £3·36 per cwt. | £2·24 per cwt. | £2·24 per cwt. | £1·12 per cwt. | £1·12 per cwt. |
| 16.01 (A) | £11·20 per cwt. | £11·20 per cwt. | £11·20 per cwt. | £5·60 per cwt. | £5·60 per cwt. |
| 16.01 (B) (1) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. |
| 16.01 (B) (2) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £1·40 per cwt. | £1·40 per cwt. |
| 16.02 (A) | £11·20 per cwt. | £11·20 per cwt. | £11·20 per cwt. | £5·60 per cwt. | £5·60 per cwt. |
| 16.02 (B) (1) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 16.02 (B) (2) | £0·05 per lb. | £0·05 per lb. | Nil | Nil | Nil |
| 16.02 (B) (3) | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. |
| 16.02 (B) (4) (a) | £4·20 per cwt. | £2·80 per cwt. | Nil | Nil | Nil |
| 16.02 (B) (4) (b) | £2·10 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. | £1·40 per cwt. |
| 16.02 (B) (4) (c) | £4·20 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. | £2·80 per cwt. |
| 16.02 (B) (5) | £0·025 per lb. | £0·025 per lb. | Nil | Nil | Nil |
| 16.03 | £0·25 per lb. | £0·25 per lb. | £0·25 per lb. | £0·125 per lb. | £0·125 per lb. |
| 17.01 (A) | £0·02 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 17.02 (B) | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. |
| 17.02 (C) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 17.02 (D) (2) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 17.05 (A) | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. |
| 17.05 (B) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 18.03 | £0·12 per lb. | £0·08 per lb. | £0·08 per lb. | £0·04 per lb. | £0·04 per lb. |
| 18.05 | £0·12 per lb. | £0·08 per lb. | £0·08 per lb. | £0·04 per lb. | £0·04 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 18.06 (B) | £0·12 per lb. | £0·08 per lb. | £0·08 per lb. | £0·08 per lb. | £0·08 per lb. |
| 19.01 | 60% or £0·18 per lb.* | 60% or £0·18 per lb.* | 40% or £0·12 per lb.* | 20% or £0·06 per lb.* | 20% or £0·06 per lb.* |
| 19.02 (A) (1) | 60% or £0·18 per lb.* | 60% or £0·18 per lb.* | 40% or £0·12 per lb.* | 40% or £0·12 per lb.* | 40% or £0·12 per lb.* |
| 19.02 (A) (2) | 60% or £0·18 per lb.* | 60% or £0·18 per lb.* | 40% or £0·12 per lb.* | 20% or £0·06 per lb.* | 20% or £0·06 per lb.* |
| 19.02 (B) (1) | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. |
| 19.02 (B) (2) | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. | £0·09 per lb. | £0·09 per lb. |
| 19.02 (C) (1) (a) (i) | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·005 per lb. | £0·005 per lb. |
| 19.02 (C) (1) (a) (ii) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·004 per lb. |
| 19.02 (C) (1) (b) (i) | £0·06 per lb. | £0·04 per lb. | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. |
| 19.02 (C) (1) (b) (ii) | £0·06 per lb. | £0·04 per lb. | £0·02 per lb. | £0·01 per lb. | £0·01 per lb. |
| 19.02 (C) (2) (a) (i) | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. |
| 19.02 (C) (2) (a) (ii) | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·005 per lb. | £0·005 per lb. |
| 19.02 (C) (2) (b) | £2·40 per cwt. | £1·80 per cwt. | £1·80 per cwt. | £0·90 per cwt. | £0·90 per cwt. |
| 19.04 | £0·12 per cwt. | £0·12 per cwt. | £0·12 per cwt. | £0·06 per cwt. | £0·06 per cwt. |
| 19.05 (A) (1) (a) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·004 per lb. |
| 19.05 (B) (1) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·004 per lb. |
| 19.06 (A) | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. |
| 19.06 (B) | £0·12 per cwt. | £0·12 per cwt. | £0·12 per cwt. | £0·06 per cwt. | £0·06 per cwt. |
| 19.07 (B) (1) (a) | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. |
| 19.08 (A) | £0·12 per lb. | £0·08 per lb. | £0·08 per lb. | £0·08 per lb. | £0·08 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 19.08 (B) (1) (a) | £0·0675 per lb. | £0·045 per lb. | £0·0131 per lb. | £0·0131 per lb. | £0·0131 per lb. |
| 19.08 (B) (1) (b) | £0·06 per lb. | £0·04 per lb. | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. |
| 19.08 (B) (2) (a) (i) | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. | £0·0112 per lb. |
| 20.01 (A) (2) (a) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20.01 (A) (2) (b) (i) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 20.01 (A) (2) (b) (ii) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20.01 (B) (1) (a) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 20.01 (B) (1) (b) | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon |
| 20.01 (C) (1) (a) (i) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 20.01 (C) (1) (a) (ii) | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·005 per lb. | £0·005 per lb. |
| 20.01 (C) (1) (b) (i) | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon |
| 20.01 (C) (1) (b) (ii) | £0·104 per gallon | £0·104 per gallon | £0·104 per gallon | £0·052 per gallon | £0·052 per gallon |
| 20.02 (B) (2) (a) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 20.02 (B) (2) (b) | £0·025 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20.03 | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. |
| 20.04 | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. |
| 20.05 (A) (1) | £0·075 per lb. | £0·05 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20.05 (A) (2) (a) | £0·075 per lb. | £0·05 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20.05 (A) (2) (b) | £0·075 per lb. | £0·05 per lb. | £0·0167 per lb. | £0·0083 per lb. | £0·0083 per lb. |
| 20.06 (A) (1) (a) (i) | £0·0187 per lb. | £0·0187 per lb. | £0·0156 per lb. | £0·0156 per lb. | £0·0156 per lb. |
| 20.06 (A) (1) (a) (ii) | £0·0375 per lb. | £0·0375 per lb. | £0·0312 per lb. | £0·0312 per lb. | £0·0312 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 20.06 (A) (1) (b)(i) | £0·037520 per lb. | £0·0375 per lb. | £0·0312 per lb. | £0·0312 per lb. | £0·0312 per lb. |
| 20.06 (A) (1) (b) (ii) | £0·0375 per lb. | £0·0375 per lb. | £0·0312 per lb. | £0·0156 per lb. | £0·0156 per lb. |
| 20.06 (A) (1) (c) (i) | £0·0187 per lb. | £0·0187 per lb. | £0·0156 per lb. | £0·0156 per lb. | £0·0156 per lb. |
| 20.06 (A) (1) (c) (ii) | £0·0187 per lb. | £0·0187 per lb. | £0·0156 per lb. | £0·0078 per lb. | £0·0078 per lb. |
| 20.06 (A) (2) (a) | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. |
| 20.06 (A) (2) (b) (i) | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. |
| 20.06 (A) (2) (b) (ii) | £0·075 per lb. | £0·05 per lb. | £0·025 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 20.06 (B) (1) (a) (i) | £0·0125 per lb. | £0·0125 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 20.06 (B) (1) (a) (ii) | £0·0125 per lb. | £0·0125 per lb. | £0·0104 per lb. | £0·0052 per lb. | £0·0052 per lb. |
| 20.06 (B) (2) (a) | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 20,06 (B) (2) (b) | £0·525 per cwt. | £0·437 per cwt. | £0·437 per cwt. | £0·437 per cwt. | £0·437 per cwt. |
| 20.06 (B) (2) (c) | £0·0125 per lb. | £0·0125 per lb. | Nil | Nil | Nil |
| 20.07 (A) | £0·0909 per gallon | £0·0909 per gallon | £0·0909 per gallon | £0·0825 per gallon | £0·0825 per gallon |
| 20.07 (B) (1) | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon | £0·1042 per gallon |
| 20.07 (B) (2) (a) | £0·0125 per lb. | £0·0125 per lb. | Nil | Nil | Nil |
| 21.01 (A) (1) | 30% plus £0·008 per lb. | 20% plus £0·008 per lb. | 20% plus £0·008 per lb. | 10% plus £0·004 per lb. | 10% plus £0·004 per lb. |
| 21.02 (A) (1) | 30% plus £0·008 per lb. | 20% plus £0·008 per lb. | 20% plus £0·008 per lb. | 10% plus £0·004 per lb. | 10% plus £0·004 per lb. |
| 21.03 (A) | £0·06 per lb. | £0·06 per lb. | £0·06 per lb. | £0·03 per lb. | £0·03 per lb. |
| 21.04 (A) | £0·06 per lb. | £0·06 per lb. | £0·06 per lb. | £0·03 per lb. | £0·03 per lb. |
| 21.04 (B) (1) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·004 per lb. |
| 21.05 (A) (1) | £3·36 per cwt. | £3·36 per cwt. | £3·36 per cwt. | £3·36 per cwt. | £3·36 per cwt. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 21.05 (B) (1) | £3·36 per cwt. | £3·36 per cwt. | £3·36 per cwt. | £1·68 per cwt. | £1·68 per cwt. |
| 21.05 (C) | £3·36 per cwt. | £3·36 per cwt. | £3·36 per cwt. | £1·68 per cwt. | £1·68 per cwt. |
| 21.06 (A) | £1·44 per cwt. | £1·44 per cwt. | £1·44 per cwt. | £0·72 per cwt. | £0·72 per cwt. |
| 21.07 (B) | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. | £0·01 per lb. |
| 21.07 (C) | £2·40 per cwt. | £1·80 per cwt. | £1·80 per cwt. | £0·90 per cwt. | £0·90 per cwt. |
| 21.07 (E) | £0·06 per lb. | £0·04 per lb. | £0·02 per lb. | £0·02 per lb. | £0·02 per lb. |
| 21.07 (G) | £0·25 per lb. | £0·25 per lb. | £0·25 per lb. | £0·125 per lb. | £0·125 per lb. |
| 21.07 (H) (1) (a) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·004 per lb. |
| 21.07 (H) (1) (b) | £0·083 per gallon | £0·083 per gallon | £0·083 per gallon | £0·041 per gallon | £0·041 per gallon |
| 22.01 (A) | £0·0909 per gallon | £0·0099 per gallon | £0·0909 per gallon | £0·0825 per gallon | £0·0825 per gallon |
| 22.01 (B) | £0·05 per cwt. | £0·05 per cwt. | £0·05 per cwt. | £0·025 per cwt, | £0·025 per cwt. |
| 22.02 (A) | 60% plus £0·0909 per gallon | 60% plus £0·0909 per gallon | 40% plus £0·0909 per gallon | 20% plus £0·0825 per gallon | 20% plus £0·0825 per gallon |
| 22.02 (B) | £0·0909 per gallon | £0·0909 per gallon | £0·0909 per gallon | £0·0825 per gallon | £0·0825 per gallon |
| 22.04 (A) | £0·104 per gallon | £0·104 per gallon | £0·104 per gallon | £0·052 per gallon | £0·052 per gallon |
| 22.07 (C) (1) (a) | £0·25 per gallon | £0·25 per gallon | £0·15 per gallon | £0·15 per gallon | £0·15 per gallon |
| 22.07 (C) (1) (b) | £0·25 per gallon | £0·25 per gallon | £0·15 per gallon | £0·10 per gallon | £0·10 per gallon |
| 22.07 (D) (2) | £0·0909 per gallon | £0·0909 per gallon | £0·0909 per gallon | £0·0825 per gallon | £0·0825 per gallon |
| 22.10 | £0·10 per gallon | £0·075 per gallon | £0·075 per gallon | £0·0375 per gallon | £0·0375 per gallon |
| 23.04 (A) | £4·20 per cwt. | £4·20 per cwt. | Nil | Nil | Nil |
| 23.07 (A) | £4·20 per cwt. | £4·20 per cwt. | Nil | Nil | Nil |
| 23.07 (B) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 23.07 (C) (1) | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. | £0·0104 per lb. |
| 23.07 (C) (2) (a) (i) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 25.08 (A) | £0·04 per cwt. | £0·04 per cwt. | £0·04 per cwt. | £0·02 per cwt. | £0·016 per cwt. |
| 25.20 (A) | £0·03 per cwt. | £0·03 per cwt. | £0·03 per cwt. | £0·015 per cwt. | £0·012 per cwt. |
| 27.01 (A) | £0·15 per ton | £0·15 per ton | Nil | Nil | Nil |
| 27.10 (D) (1) | £0·04 per gallon | £0·04 per gallon | £0·04 per gallon | £0·02 per gallon | £0·016 per gallon |
| 29.02 (A) | £0·40 per gallon | £0·40 per gallon | £0·40 per gallon | £0·20 per gallon | £0·16 per gallon |
| 30.03 (A) | 40% or £0·60 per 100 containers* | 40% or £0·60 per 100 containers* | 26·7% or £0·40 per 100 containers* | 13·3% or £0·20 per 100 containers* | 10·7% or £0·16 per 100 containers* |
| 30.03 (D) | £0·06 per lb. | £0·04 per lb. | £0·02 per lb. | £0·01 per lb. | £0·008 per lb. |
| 30.03 (F) | 60% or £0·18 per lb. | 60% or £0·18 per lb. | 40% or £0·12 per lb. | 20% or £0·06 per lb. | 16% or £0·048 per lb. |
| 30.03 (G) (2) (a) (i) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·003 per lb. |
| 30.03 (G) (2) (a) (ii) | £0·083 per gallon | £0·083 per gallon | £0·083 per gallon | £0·041 per gallon | £0·033 per gallon |
| 30.04 (A) | 40% or £0·03 per lb.* | 40% or £0·03 per lb.* | 26·7% or £0·02 per lb.* | 13·3% or £0·01 per lb.* | 10·7% or £0·008 per lb.* |
| 30.05 (A) (1) (b) | 40% or £0·60 per 100 containers* | 40% or £0·60 per 100 containers* | 26·7% or £0·40 per 100 containers* | 13·3% or £0·20 per 100 containers* | 10·7% or £0·16 per 100 containers* |
| 33.04 (A) (1) (a) | 30% plus £0·008 per lb. | 20% plus £0·008 per lb. | 20% plus £0·008 per lb. | 10% plus £0·004 per lb. | 8% plus £0·003 per lb. |
| 33·04 (A) (1) (b) | 30% plus £0·083 per gallon | 20% plus £0·083 per gallon | 20% plus £0·083 per gallon | 10% plus £0·041 per gallon | 8% plus £0·033 per gallon |
| 33.04 (B) (1) (a) | £0·008 per lb. | £0·008 per lb. | £0·008 per lb. | £0·004 per lb. | £0·003 per lb. |
| 33.04 (B) (1) (b) | £0·083 per gallon | £0·083 per gallon | £0·083 per gallon | £0·041 per gallon | £0·033 per gallon |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 33.05 (B) | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 40% or £2·00 per gallon* | 32% or £1·60 per gallon* |
| 33.06 (A) (2) (a) | 80% or £0·40 per lb.* | 80% or £0·40 per lb.* | 80% or £0·40 per lb.* | 40% or £0·20 per lb.* | 32% or £0·16 per lb.* |
| 33.06 (A) (2) (b) | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 40% or £2·00 per gallon* | 32% or £1·60 per gallon* |
| 33.06 (D) (1) (a) | 80% or £0·40 per lb.* | 80% or £0·40 per lb.* | 80% or £0·40 per lb.* | 40% or £0·20 per lb.* | 32% or £0·16 per lb.* |
| 33.06 (D) (1) (b) | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 80% or £4·00 per gallon* | 40% or £2·00 per gallon* | 32% or £1·60 per gallon* |
| 34.03 (B) | £0·04 per gallon | £0·04 per gallon | £0·04 per gallon | £0·02 per gallon | £0·016 per gallon |
| 35.02 (A) (1) | £2·40 per cwt. | £1·80 per cwt. | £1·80 per cwt. | £1·80 per cwt. | £1·80 per cwt. |
| 35.02 (A) (2) | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. | £0·18 per lb. |
| 35.05 (A) | 30% or £0·01 per lb.* | 20% or £0·0067 per lb.* | 20% or £0·0067 per lb.* | 10% or £0·0033 per lb.* | 8% or £0·0027 per lb.* |
| 35.05 (B) | £0·12 per cwt. | £0·12 per cwt. | £0·12 per cwt. | £0·06 per cwt. | £0·048 per cwt. |
| 35.06 (B) (3) | 30% or £0·01 per lb.* | 20% or £0·0067 per lb.* | 20% or £0·0067 per lb.* | 10% or £0·0033 per lb.* | 8% or £0·0027 per lb.* |
| 35.06 (B) (4) | £0·12 per cwt. | £0·12 per cwt. | £0·12 per cwt. | £0·06 per cwt. | £0·048 per cwt. |
| 36.06 | £0·645 | £0·645 | £0·645 | £0·606 | £0·606 |
| 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 | 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 | per 7,200 matches and so in proportion for any less number of matches | |
| 38.11 (A) | 30% or £0·03 per dozen* | 30% or £0·03 per dozen* | 20% or £0·02 per dozen* | 10% or £0·01 per dozen* | 8% or £0·008 per dozen* |
| 38.19 (D) | 30% or £0·01 per lb.* | 20% or £0·0067 per lb.* | 20% or £0·0067 per lb.* | 10% or £0·0033 per lb.* | 8% or £0·0027 per lb.* |
| 39.01 (B) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.02 (B) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.02 (D) | £0·08 per sq. yd.* | £0·08 per sq. yd.* | £0·0534 per sq. yd.* | £0·0267 per sq. yd.* | £0·0213 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 39.03 (B) (2) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.04 (A) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.05 (A) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.06 (A) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 39.07 (N) | 60% or £0·005 the length of 10 beads or fraction of 10 beads* | 60% or £0·005 the length of 10 beads or fraction of 10 beads* | 40% or £0·0034 the length of 10 beads or fraction of 10 beads* | 20% or £0·0017 the length of 10 beads or fraction of 10 beads* | 16% or £0·0013 the length of 10 beads or fraction of 10 beads* |
| 39.07 (P) | £0·08 per sq. yd. | £0·08 per sq. yd. | £0·0534 per sq. yd. | £0·0267 per sq. yd. | £0·0213 per sq. yd. |
| 39.07 (S) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 40.11 (A) (1) | 45% or £3·00 each* | 45% or £3·00 each* | 45% or £3·00 each* | 32·5% or £0·312 each* | 32·5% or £0·312 each* |
| 40.12 (A) | £0·03 each | £0·02 each | £0·02 each | £0·01 each | £0·008 each |
| 40.14 (B) | £0·04 per dozen | £0·04 per dozen | £0·04 per dozen | £0·02 per dozen | £0·016 per dozen |
| 41.02 (B) | 60% or £0·03 per lb.* | 40% or £0·02 per lb.* | 40% or £0·02 per lb.* | 20% or £0·01 per lb.* | 20% or £0·01 per lb.* |
| 41.03 (B) | 60% or £0·03 per lb.* | 40% or £0·02 per lb.* | 40% or £0·02 per lb.* | 20% or £·001 per lb.* | 20% or £0·01 per lb.* |
| 42.05 (G) | 80% or £0·08 per gross* | 80% or £0·08 per gross* | 80% or £0·08 per gross* | 40% or £0·04 per gross* | 32% or £0·032 per gross* |
| 44.27 (C) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads * |
| 44·28 (B) (1) | 40% or £0·12 per rung, round, step or tread* | 40% or £0·12 per rung, round, step or tread* | 40% or £0·12 per rung, round, step or tread* | 20% or £0·06 per rung, round, step or tread* | 16% of £0·048 per rung, round, step or tread* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 44.28 (B) (2) | 40% or £0·06 per rung, round, step or tread* | 40% or £0·06 per rung, round, step or tread* | 40% or £0·06 per rung, round, step or tread* | 20% or £0·03 per rung, round, step or tread* | 16% or £0·024 per rung, round, step or tread* |
| 44.28 (F) (1) | 40% or £0·48 per gross* | 26·7% or £0·32 per gross* | 26·7% or £0·32 per gross* | 13·3% or £0·16 per gross* | 10·7% or £0·128 per gross* |
| 44.28 (F) (2) | 40% or £0·96 per gross* | 26·7% or £0·64 per gross* | 26·7% or £0·64 per gross* | 13·3% or £0·32 per gross* | 10·7% or £0·256 per gross* |
| 48.01 (A) (1) | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 48.01 (B) (1) | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 48.07 (D) | 40% or £2·00 per lb.* | 40% or £2·00 per lb.* | 40% or £2·00 per lb.* | 20% or £1·00 per lb.* | 16% or £0·80 per lb.* |
| 48.07 (E) | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 48.09 (A) | £0·04 per sq. yd. | £0·04 per sq. yd. | £0·0267 per sq. yd. | £0·0133 per sq. yd. | £0·0107 per sq. yd. |
| 48.09 (B) (1) | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 48.11 (A) | 16% or £0·0125 per linear yard* plus 4% | 16% or £0·0125 per linear yard* plus 4% | 8% or £0·0084 per linear yard* plus 4% | 4% or £0·0042 per linear yard* plus 2% | 3·2% or £0·0033 per linear yard* plus 1·6% |
| 48.12 | £0·08 per sq. yd. | £0·08 per sq. yd. | £0·08 per sq. yd. | £0·04 per sq. yd. | £0·032 per sq. yd. |
| 48.13 (A) | 40% or £0·02 each* | 40% or £0·02 each* | 40% or £0·02 each* | 20% or £0·01 each* | 16% or £0·008 each* |
| 48.13 (B) (1) | 40% or £2·00 per lb.* | 40% or £2·00 per lb.* | 40% or £2·00 per lb.* | 20% or £1·00 per lb.* | 16% or £0·80 per lb.* |
| 48.18 (A) (1) | 40% or £0·48 per dozen* | 40% or £0·48 per dozen* | 20% or £0·32 per dozen* | 10% or £0·16 per dozen* | 8% or £0·128 per dozen* |
| 48.18 (A) (2) | 40% or £0·24 per dozen* | 40% or £0·24 per dozen* | 20% or £0·16 per dozen* | 10% or £0·08 per dozen* | 8% or £0·064 per dozen* |
| 48.21 (E) | £4·00 per lb. | £4·00 per lb. | £4·00 per lb. | £2·00 per lb. | £1·60 per lb. |
| 49.01 (C) (1) | £0·006 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 49.02 (A) (1) | £0·005 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy |
| 49.02 (A) (2) | £0·0033 per copy | £0·0033 per copy | £0·0025 per copy | £0·0025 per copy | £0·0025 per copy |
| 49.02 (B) | £0·006 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy | £0·005 per copy |
| 49.03 (A) | £0·006 per copy | £0·005 per copy | £0·104 per copy | £0·005 per copy | £0·005 per copy |
| 50.09 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 50·09 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 50.09 (C) (2) (a) (i) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 50.09 (C) (2) (a) (ii) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 50.09 (C) (2) (b) (i) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 50.09 (C) (2) (b) (iii) | 40% or £0·10 per sq. yd. * | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0.0267 per sq. yd.* |
| 50.10 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 50.10 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 50.10 (C) (2) (a) (i) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 50.10 (C) (2) (a) (ii) | 60% or £0·45 per sq. yd. | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 50.10 (C) (2) (b) (i) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 50.10 (C) (2) (b) (iii) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 51.04 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 51.04 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 51.04 (C) (1) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 51.04 (C) (1) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 51.04 (C) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·333 per sq. yd.* |
| 53.11 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 53.11 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 53.11 (C) (1) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 53.11 (C) (2) (b) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 53.12 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 53.12 (B) (1) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 53.12 (B) (1) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 53.12 (B) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 53.13 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 53.13 (B) (1) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 53.13 (B) (1) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 53.13 (B) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7 % or £0·0267 per sq. yd. * |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 54.05 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 54.05 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0-0267 per sq. yd.* |
| 54.05 (C) (2) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 54.05 (C) (2) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 54.05 (C) (3) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 55.07 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.07 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.07 (C) (1) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 55.07 (C) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.08 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.08 (B) (1) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 55.08 (B) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.09 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.09 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 55.09 (D) (1) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 55.09 (D) (1) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 55.09 (D) (2) (a) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·667 per sq. yd.* |
| 55.09 (D) (2) (b) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 56.07 (A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 56.07 (B) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 56.07 (D) (1) (a) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 56.07 (D) (1) (b) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 56.07 (D) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 57.09 | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 57.11 | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 58.04 (A) (1) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 58.04 (A) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 58.04 (B) (1) (a) (i) (I) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 58.04 (B) (1) (a) (i) (II) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 58.04 (B) (1) (a) (ii) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 58.04 (B) (1) (a) (iii) (I) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 58.04 (B) (1) (a) (iii) (II) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 58.04 (B) (2) (a) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq, yd.* | 13·3% or £0·0333 per sq. yd.* |
| 58.04 (B) (2) (b) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 58.04 (B) (2A) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 58.05 (A) (1) | 48% or £0·005 per linear yd.* | 48% or £0·005 per linear yd.* | 32% or £0·0033 per linear yd.* | 32% or £0·0033 per linear yd.* | 32% or £0·0033 per linear yd.* |
| 58.05 (A) (2) (a) | 48% or £0·005 per linear yd.* | 48% or £0·005 per linear yd.* | 32% or £0·0033 per linear yd.* | 16% or £0·0017 per linear yd.* | 16% or £0·0017 per linear yd.* |
| 58.05 (A) (2) (b) | 48% or £0·005 per linear yd.* | 48% or £0·005 per linear yd.* | 32% or £0·0033 per linear yd.* | 16% or £0·0017 per linear yd.* | 12·8% or £0·0013 per linear yd.* |
| 58.05 (F) (3) (a) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 59.01 (B) | 40% or £0·03 per lb.* | 40% or £0·03 per lb.* | 26·7% or £0·02 per lb.* | 13·3% or £0·01 per lb.* | 10·7% or £0·008 per lb.* |
| 59.03 (D) (1) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.06 (A) | 80% or £0·08 per gross* | 80% or £0·08 per gross* | 80% or £0·08 per gross* | 40% or £0·04 per gross* | 32% or £0·032 per gross* |
| 59.07 (A) (1) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.07 (A) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.07 (C) (2) (a) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 59.07 (C) (2) (b) (i) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 26% or £0·0667 per sq. yd.* |
| 59.07 (C) (2) (b) (ii) (I) (Ia) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 59.07 (C) (2) (b) (ii) (I) (Ib) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.09 (B) (2) (a) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 59.09 (B) (2) (b) (i) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 59.09 (B) (2) (b) (ii) (I) (Ia) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.09 (B) (2) (b) (ii) (I) (Ib) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.10 (A) | £0·072 per sq. yd. | £0·072 per sq. yd. | £0·0479 per sq. yd. | £0·0267 per sq. yd. | £0·0213 per sq. yd. |
| 59.10 (B) | £0·072 per sq. yd. | £0·072 per sq. yd. | £0·072 per sq. yd. | £0·04 per sq. yd. | £0·032 per sq. yd. |
| 59.11 (B) (1) | 36% or £0·09 per sq. yd.* | 36% or £0·09 per sq. yd.* | 24% or £0·06 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.11 (B) (2) | 36% or £0·09 per sq. yd.* | 36% or £0·09 per sq. yd.* | 24% or £0·06 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.11 (C) (2) (a) (i) | 54% or £0·65 per sq. yd.* | 54% or £0·65 per sq. yd.* | 36% or £0·432 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 59.11 (C) (2) (a) (ii) | 54% or £0·405 per sq. yd.* | 54% or £0·405 per sq. yd.* | 36% or £0·27 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 59.11 (C) (2) (b) (i) | 54% or £0·1441 per sq. yd.* | 54% or £0·1441 per sq. yd.* | 36% or £0·0958 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 59.11 (C) (2) (b) (ii) (I) (Ia) | 36% or £0·09 per sq. yd.* | 36% or £0·09 per sq. yd.* | 24% or £0·06 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.11 (C) (2) (b) (ii) (I) (Ib) | 36% or £0·09 per sq. yd.* | 36% or £0·09 per sq. yd.* | 24% or £0·06 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.12 (A) (1) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.12 (A) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 59.12 (B) (1) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.12 (B) (2) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.12 (E) (2) (a) (i) | 60% or £0·72 per sq. yd.* | 60% or £0·72 per sq. yd.* | 40% or £0·48 per sq. yd.* | 25% or £0·30 per sq. yd.* | 25% or £0·30 per sq. yd.* |
| 59.12 (E) (2) (a) (ii) | 60% or £0·45 per sq. yd.* | 60% or £0·45 per sq. yd.* | 40% or £0·30 per sq. yd.* | 25% or £0·15 per sq. yd.* | 25% or £0·15 per sq. yd.* |
| 59.12 (E) (2) (b) (i) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 59.12 (E) (2) (b) (ii) (I) (Ia) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 59.12 (E) (2) (b) (ii) (I) ( Ib) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 59.16 (A) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 25% or £0·0667 per sq. yd.* | 25% or £0·0667 per sq. yd.* |
| 59.16 (B) (1) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 20% or £0·0533 per sq. yd.* | 20% or £0·0533 per sq. yd.* |
| 59.16 (B) (2) | 60% or £0·16 per sq. yd.* | 60% or £0·16 per sq. yd.* | 40% or £0·1067 per sq. yd.* | 20% or £0·0533 per sq. yd.* | 16% or £0·0427 per sq. yd.* |
| 60.01 (A) (2) (b) (i) | 30% or £0·07 per sq. yd.* | 20% or £0·0467 per sq. yd.* | 20% or £0·0467 per sq. yd.* | 10% or £0·0167 per sq. yd.* | 10% or £0·0167 per sq. yd.* |
| 60.01 (A) (2) (b) (ii) | 30% or £0·07 per sq. yd.* | 20% or £0·0467 per sq. yd.* | 20% or £0·0467 per sq. yd.* | 10% or £0·0233 per sq. yd.* | 10% or £0·0233 per sq. yd.* |
| 60.02 (A) (1) | £1·80 per dozen pairs | £1·80 per dozen pairs | 20% | 10% | 8% |
| 60.02 (A) (2) (a) | £2·40 per dozen pairs | £2·40 per dozen pairs | £1·60 per dozen pairs | £0·80 per dozen pairs | £0·64 per dozen pairs |
| 60.02 (A) (3) (a) | £1·80 per dozen pairs | £1·80 per dozen pairs | £1·20 per dozen pairs | £0·60 per dozen pairs | £0·48 per dozen pairs |
| 60.02 (B) (1) (a) | £0·60 per dozen pairs | £0·60 per dozen pairs | £0·40 per dozen pairs | £0·20 per dozen pairs | £0·16 per dozen pairs |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 60.02 (B) (1) (b) | £2·40 per dozen pairs | £2·40 per dozen pairs | £1·60 per dozen pairs | £0·80 per dozen pairs | £0·64 per dozen pairs |
| 60.02 (B) (2) (a) | £0·60 per dozen pairs | £0·60 per dozen pairs | £0·40 per dozen pairs | £0·20 per dozen pairs | £0·16 per dozen pairs |
| 60.03 (B) (1) | 60% or £2·00 per dozen pairs* | 60% or £2·00 per dozen pairs* | 40% or £1·334 per dozen pairs* | 20% or £0·667 per dozen pairs* | 16% or £0·533 per dozen pairs* |
| 60.03 (B) (2) (a) (ii) | 60% or £1·50 per dozen pairs* | 60% or £1·50 per dozen pairs* | 40% or £1·00 per dozen pairs* | 25% or £0·50 per dozen pairs* | 25% or £0·50 per dozen pairs* |
| 60.03 (C) (1) (b) | 60% or £1·50 per dozen pairs* | 60% or £1·50 per dozen pairs* | 40% or £1·00 per dozen pairs* | 25% or £0·50 per dozen pairs* | 25% or £0·50 per dozen pairs* |
| 60.04 (A) (1) | 36% plus £0·24 each | 36% plus £0·24 each | 24% plus £0·24 each | 12% plus £0·12 each | 12% plus £0·12 each |
| 60.04 (A) (2) | 36% plus £0·16 each | 36% plus £0·16 each | 24% plus £0·16 each | 12% plus £0·08 each | 12% plus £0·08 each |
| 60.04 (B) (2) (a) | 60% or £0·96 per dozen* | 60% or £0·96 per dozen* | 40% or £0·64 per dozen* | 20% or £0·32 per dozen* | 16% or £0·256 per dozen* |
| 60.05 (C) (2) | 40% or £0·40 each* | 40% or £0·40 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 61.03 (A) (1) | 36% plus £0·24 each | 36% plus £0·24 each | 24% plus £0·24 each | 12% plus £0·12 each | 12% plus £0·12 each |
| 61.03 (A) (2) | 36% plus £0·16 each | 36% plus £0·16 each | 24% plus £0·16 each | 12% plus £0·08 each | 12% plus £0·08 each |
| 61.09 (A) (1) | 60% or £0·20 each* | 60% or £0·20 each* | 40% or £0·1334 each* | 20% or £0·0667 each* | 20% or £0·0667 each* |
| 61.09 (A) (2) | 60% or £0·20 each* | 60% or £0·20 each* | 40% or £0·1334 each* | 20% or £0·0667 each* | 16% or £0·0533 each* |
| 61.10 (A) (1) (a) (i) | £0·60 per dozen pairs | £0·60 per dozen pairs | £0·40 per dozen pairs | £0·20 per dozen pairs | £0·20 per dozen pairs |
| 61.10 (A) (1) (a) (ii) | £2·40 per dozen pairs | £2·40 per dozen pairs | £1·60 per dozen pairs | £0·80 per dozen pairs | £0·80 per dozen pairs |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 61.10 (a) (1) (b) (i) | £0·60 per dozen pairs | £0·60 per dozen pairs | £0·40 per dozen pairs | £0·20 per dozen pairs | £0·16 per dozen pairs |
| 61.10 (A) (2) (a) (i) | £2·40 per dozen pairs | £2·40 per dozen pairs | £1·60 per dozen pairs | £0·80 per dozen pairs | £0·80 per dozen pairs |
| 61.10 (A) (2) (b) (i) | £1·80 per dozen pairs | £1·80 per dozen pairs | £1·20 per dozen pairs | £0·60 per dozen pairs | £0·48 per dozen pairs |
| 61.10 (C) (2) (a) (i) | 60% or £2·00 per dozen pairs* | 60% or £2·00 per dozen pairs* | 40% or £1·334 per dozen pairs* | 20% or £0·667 per dozen pairs* | 16% or £0·533 per dozen pairs* |
| 62.01 (B) (2) (a) | 36% or £0·36 each* | 36% or £0·36 each* | 36% or £0·36 each* | 20% or £0·20 each* | 20% or £0·20 each* |
| 62.01 (B) (2) (b) | 36% or £0·36 each* | 36% or £0·36 each* | 36% or £0·36 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 62.02 (A) (2) (a) | 40% or £0·40 each* | 40% or £0·40 each* | 40% or £0·40 each* | 20% or £0·20 each* | 20% or £0·20 each* |
| 62.02 (A) (2) (b) | 40% or £0·40 each* | 40% or £0·40 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 62.02 (A) (3) (a) (i) | 40% or £0·16 each* | 40% or £0·16 each* | 40% or £0·16 each* | 20% or £0·08 each* | 20% or £0·08 each* |
| 62.02 (A) (3) (a) (ii) | 40% or £0·16 each* | 40% or £0·16 each* | 40% or £0·16 each* | 20% or £0·08 each* | 16% or £0·064 each* |
| 62.02 (A) (3) (b) (i) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 20% or £0·04 each* |
| 62.02 (A) (3) (b) (ii) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 16% or £0·032 each* |
| 62.02 (A) (4) (a) | 40% or £0·75 each* | 40% or £0·75 each* | 40% or £0·75 each* | 20% or £0·375 each* | 20% or £0·375 each* |
| 62.02 (A) (4) (b) | 40% or £0·75 each* | 40% or £0·75 each.* | 40% or £0·75 each* | 20% or £0·375 each* | 16% or £0·30 each* |
| 62.02 (D) (1) (a) (i) | 40% or £0·16 per dozen* | 40% or £0·16 per dozen* | 20% | 10% | 10% |
| 62.02 (D) (1) (b) (i) (I) | 40% or £0·16 per dozen* | 40% or £0·16 per dozen* | 40% or £0·16 per dozen* | 20% or £0·08 per dozen* | 20% or £0·08 per dozen* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 62.02 (D) (1) (b) (i) (II) | 40% or £0·16 per dozen* | 40% or £0·16 per dozen* | 40% or £0·16 per dozen* | 20% or £0·08 per dozen* | 16% or £0·064 per dozen* |
| 62.02 (D) (1) (b) (ii) (I) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 20% or £0·04 each* |
| 62.02 (D) (1) (b) (ii) (II) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 16% or £0·032 each* |
| 62.02 (D) (1) (b) (iii) (I) | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 20% or £0·06 each* | 20% or £0·06 each* |
| 62.02 (D) (1) (b) (iii) (II) | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 20% or £0·06 each* | 16% or £0·048 each* |
| 62.02 (D) (2) (a) (i) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* |
| 62.02 (D) (2) (a) (ii) | 40% or £0·10 per sq. yd.* | 40% or £0·10 per sq. yd.* | 26·7% or £0·0667 per sq. yd.* | 13·3% or £0·0333 per sq. yd.* | 10·7% or £0·0267 per sq. yd.* |
| 62.03 (A) | 40% or £0·0067 each* | 40% or £0·0067 each* | 40% or £0·0067 each* | 40% or £0·0067 each* | 40% or £0·0067 each* |
| 62.05 (D) (1) | 80% or £0·08 each* | 80% or £0·08 each* | 80% or £0·08 each* | 80% or £0·08 each* | 80% or £0·08 each* |
| 62.05 (D) (2) | 72% or £0·072 per gross* | 72% or £0·072 per gross* | 72% or £0·072 per gross* | 40% or £0·04 per gross* | 40% or £0·04 per gross* |
| 62.05 (D) (3) | 72% or £0·072 per gross* | 72% or £0·072 per gross* | 72% or £0·072 per gross* | 40% or £0·04 per gross* | 32% or £0·032 per gross* |
| 62.05 (P) | 60% or £2·00 per dozen pairs* | 60% or £2·00 per dozen pairs* | 40% or £1·334 per dozen pairs* | 20% or £0·667 per dozen pairs* | 16% or £0·533 per dozen pairs* |
| 62.05 (R) (1) (b) (ii) (I) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* |
| 62.05 (R) (1) (b) (ii) (II) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 20% or £0·04 each* |
| 62.05 (R) (1) (IT+>b) (ii) (III) | 40% or £0·08 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each16% or £0·032 each | |
| 62.05 (R) (1) (b) (iii) (I) | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 62.05 (R) (1) (b) (iii) (II) | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 20% or £0·06 each* | 20% or £0·06 each* |
| 62.05 (R) (1) (b) (iii) (III) | 40% or £0·12 each* | 40% or £0·12 each* | 40% or £0·12 each* | 20% or £0·06 each* | 16% or £0·048 each* |
| 64.01 | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 22·5% or £0·1875 per pair* | 22·5% or £0·1875 per pair* |
| 64.02 | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 22·5% or £0·1875 per pair* | 22·5% or £0·1875 per pair* |
| 64.03 | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 22·6% or £0·1875 per pair* | 22·5% or £0·1875 per pair* |
| 64.04 | 54% or £0·45 per pair* | 54% or £0·45 per pair* | 36% or £0·30 per pair* | 22·5% or £0·1875 per pair* | 22·5% or £0·1875 per pair* |
| 64.05 (A) | 48% or £0·03 per dozen* | 32% or £0·02 per dozen* | 32% or £0·02 per dozen* | 16% or £0·01 per dozen* | 16% or £0·01 per dozen* |
| 64.05 (B) (3) (a) | £0·16 per dozen | £0·16 per dozen | £0·16 per dozen | £0·08 per dozen | £0·08 per dozen |
| 64.05 (B) (3) (b) | £0·08 per dozen | £0·08 per dozen | £0·08 per dozen | £0·04 per dozen | £0·04 per dozen |
| 64.05 (B) (3) (c) | £0·04 per dozen | £0·04 per dozen | £0·04 per dozen | £0·02 per dozen | £0·02 per dozen |
| 64.05 (B) (4) (a) | £0·16 per dozen | £0·16 per dozen | £0·16 per dozen | £0·08 per dozen | £0·08 per dozen |
| 64.05 (B) (5) (a) | 48% or £0·03 per dozen | 32% or £0·02 per dozen | 32% or £0·02 per dozen | 16% or £0·01 per dozen | 16% or £0·01 per dozen |
| 65.02 (C) (1) | 60% or £0·60 each* | 60% or £0·60 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 65.03 (A) | 60% or £0·225 each* | 60% or £0·225 each* | 40% or £0·15 each* | 20% or £0·075 each* | 16% or £0·06 each* |
| 65.03 (B) (1) | 60% or £0·45 each* | 60% or £0·45 each* | 40% or £0·30 each* | 20% or £0·15 each* | 16% or £0·12 each* |
| 65.04 (C) (1) | 60% or £0·60 each* | 60% or £0·60 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 65.05 (A) | 60% or £0·225 each* | 60% or £0·225 each* | 40% or £0·15 each* | 20% or £0·075 each* | 16% or £0·06 each* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 65.05 (E) (1) (b) | 60% or £0·60 each* | 60% or £0·60 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each* |
| 65.05 (E) (2) (b) | 60% or £0·45 each* | 60% or £0·45 each* | 40% or £0·30 each* | 20% or £0·15 each* | 16% or £0·12 each* |
| 65.06 (D) (2) (a) | 60% or £0·60 each* | 60% or £0·60 each* | 40% or £0·40 each* | 20% or £0·20 each* | 16% or £0·16 each.* |
| 66.01 (A) | 30% or £0·40 each* | 30% or £0·40 each* | 20% or £0·2667 each* | 10% or £0·1333 each* | 8% or £0·1067 each* |
| 66.01 (B) | 30% or £0·20 each* | 30% or £0·20 each* | 20% or £0·1334 each* | 10% or £0·0667 each* | 8% or £0·0533 each* |
| 68.02 (C) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 68.09 (A) | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 68.10 (A) | £0·03 per sq. yd. | £0·02 per sq. yd. | £0·02 per sq. yd. | £0·01 per sq. yd. | £0·008 per sq. yd. |
| 68.12 (A) (1) | £0·18 per linear yard | £0·18 per linear yard | £0·12 per linear yard | £0·06 per linear yard | £0·048 per linear yard |
| 68.12 (A) (2) | £0·27 per linear yard | £0·27 per linear yard | £0·18 per linear yard | £0·09 per linear yard | £0·072 per linear yard |
| 68.12 (A) (3) | £0·42 per linear yard | £0·42 per linear yard | £0·28 per linear yard | £0·14 per linear yard | £0·112 per linear yard |
| 68.12 (A) (4) | £0·60 per linear yard | £0·60 per linear yard | £0·40 per linear yard | £0·20 per linear yard | £0·16 per linear yard |
| 68.12 (A) (5) | £0·75 per linear yard | £0·75 per linear yard | £0·50 per linear yard | £0·25 per linear yard | £0·20 per linear yard |
| 68.16 (B) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 69.08 (B) (1) | 60% or £0·015 each* | 40% or £0·01 each* | 40% or £0·01 each* | 20% or £0·005 each* | 16% or £0·004 each* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 69.11 (A) | 60% or £0·06 each* | 40% or £0·04 each* | 40% or £0·04 each* | 20% or £0·02 each* | 16% or £0·016 each* |
| 69.11 (B) | £0·06 each | £0·06 each | £0·04 each | £0·02 each | £0·016 each |
| 69.11 (C) | £1·30 per cwt. | £1·20 per cwt. | £1·20 per cwt. | £0·60 per cwt. | £0·48 per cwt. |
| 69.12 (B) (1) | 60% or £0·03 each* | 40% or £0·02 each* | 40% or £0·02 each* | 20% or £0·01 each* | 16% or £0·008 each* |
| 69.12 (B) (2) | £0·06 each | £0·06 each | £0·04 each | £0·02 each | £0·016 each |
| 69.12 (B) (3) | £1·80 per cwt. | £1·20 per cwt. | £1·20 per cwt. | £0·60 per cwt. | £0·48 per cwt. |
| 69.13 (A) (1) | £0·06 each | £0·06 each | £0·04 each | £0·02 each | £0·016 each |
| 69.13 (A) (2) (a) (ii) | £1·80 per cwt. | £1·20 per cwt. | £1·20 per cwt. | £0·60 per cwt. | £0·48 per cwt. |
| 69.14 (C) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads |
| 70.08 (A) | £0·05 per lb. | £0·0334 per lb. | £0·0334 per lb. | £0·0167 per lb. | £0·0133 per lb. |
| 70.08 (B) (2) | £0·05 per lb. | £0·0334 per lb. | £0·0334 per lb. | £0·0167 per lb. | £0·0133 per lb. |
| 70.09 (A) | £2·70 per cwt. | £2·70 per cwt. | £1·80 per cwt. | £0·90 per cwt. | £0·72 per cwt. |
| 70.10 (B) (1) | 60% or £0·32 per gross* | 60% or £0·32 per gross* | 40% or £0·2134 per gross* | 20% or £0·1067 per gross* | 16% or £0·0853 per gross* |
| 70.13 (A) (1) | 36% or £0·43 per dozen* | 36% or £0·43 per dozen* | 24% or £0·29 per dozen* | 13·3% or £0·16 per dozen* | 10·7% or £0·128 per dozen* |
| 70.13 (A) (2) | 40% or £0·375 per dozen* | 40% or £0·375 per dozen* | 26·7% or £0·25 per dozen* | 13·3% or £0·125 per dozen* | 10·7% or £0·10 per dozen* |
| 70.19 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 73.10 (A) (1) (a) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 73.10 (A) (1) (b) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.10 (A) (2) (a) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.10 (A) (2) (b) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.10 (A) (3) (a) (i) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.10 (A) (3) (a) (ii) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (2) (a) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (2) (b) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (3) (a) (i) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (3) (a) (ii) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (4) (a) (i) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.11 (B) (4) (a) (ii) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.14 (A) | 30% or £24·00 per ton* | 30% or £24·00 per ton* | 20% or £16·00 per ton* | 10% or £8·00 per ton* | 8% or £6·40 per ton* |
| 73.26 | 30% or £24·00 per ton + | 30% or £24·00 per ton + | 20% or £16·00 per ton + | 10% or £8·00 per ton + | 8% or £6·40 per ton + |
| 73.27 (A) | 24% or £48·00 per ton* | 16% or £32·00 per ton* | 16% or £32·00 per ton* | 8% or £16·00 per ton* | 6·4% or £12·80 per ton* |
| 73.27 (C) | 30% or £36·00 per ton* | 30% or £36·00 per ton* | 20% or £24·00 per ton* | 10% or £12·00 per ton* | 8% or £9·60 per ton* |
| 73.27 (D) | 40% or £40·00 per ton* | 40% or £40·00 per ton* | 26·7% or £26·667 per ton* | 13·3% or £13·333 per ton* | 10·7% or £10·667 per ton* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 73.28 (A) | 24% or £48·00 per ton* | 16% or £32·00 per ton* | 16% or £32·00 per ton* | 8% or £16·00 per ton* | 6·4% or £12·80 per ton* |
| 73.35 (B) | £0·15 per lb. | £0·15 per lb. | £0·10 per lb. | £0·05 per lb. | £0·04 per lb. |
| 73.38 (E) (1) (c) | 30% or £7·20 each* | 30% or £7·20 each* | 20% or £4·80 each* | 10% or £2·40 each* | 8% or £1·92 each* |
| 73.38 (E) (3) (b) (ii) | 48% or £0·15 each* | 48% or £0·15 each* | 24% or £0·10 each* | 12% or £0·05 each* | 9·6% or £0·04 each* |
| 73.38 (E) (3) (b) (iii) | 48% or £0·15 each* | 32% or £0·10 each* | 32% or £0·10 each* | 16% or £0·05 each* | 12·8% or £0·04 each* |
| 73.39 (A) | 26·7% or £0·0075 per ounce* | 26·7% or £0·0075 per ounce* | 17·8% or £0·005 per ounce* | 8·9% or £0·0025 per ounce* | 7·1% or £0·002 per ounce* |
| 73.39 (B) (2) | 26·7% or £0·0075 per ounce* | 26·7% or £0·0075 per ounce* | 17·8% or £0·005 per ounce* | 8·9% or £0·0025 per ounce* | 7·1% or £0·002 per ounce* |
| 73.40 (N) (3) (b) (i) | 48% or £0·15 each* | 32% or £0·10 each* | 32% or £0·10 each* | 16% or £0·05 each* | 12·8% or £0·04 each* |
| 76.14 (A) | 24% or £48·00 per ton* | 16% or £32·00 per ton* | 16% or £32·00 per ton* | 8% or £16·00 per ton* | 6·4% or £12·80 per ton* |
| 82.02 (A) (2) | 60% or £0·02 each* | 60% or £0·02 each* | 40% or £0·0134 each* | 20% or £0·0067 each* | 16% or £0·0053 each* |
| 82.02 (A) (3) | 60% plus £0·36 each | 60% plus £0·36 each | 40% plus £0·24 each | 20% plus £0·12 each | 16% plus £0·096 each |
| 82.02 (B) (2) | 60% plus £0·36 each | 60% plus £0·36 each | 40% plus £0·24 each | 20% plus £0·12 each | 16% plus £0·096 each |
| 82.02 (C) (2) (a) | 60% or £0·02 each* | 60% or £0·02 each* | 40% or £0·0134 each* | 20% or £0·0067 each* | 16% or £0·0053 each* |
| 82.02 (C) (3) | 60% plus £0·36 each | 60% plus £0·36 each | 40% plus £0·24 each | 20% plus £0·12 each | 16% plus £0·096 each |
| 82.02 (D) (1) | 60% plus £0·36 each | 60% plus £0·36 each | 40% plus £0·24 each | 20% plus £0·12 each | 16% plus £0·096 each |
| 82.02 (E) (1) | 60% plus £0·36 each | 60% plus £0·36 each | 40% plus £0·24 each | 20% plus £0·12 each | 16% plus £0·096 each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 82.02 (E) (2) | 60% plus £0·36 | 60% plus £0·36 | 40% plus £0·24 | 20% plus £0·12 | 16% plus £0·096 |
| 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 or any remainder | 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 | for each 24 feet of such length and a sum in proportion for any remainder | |
| 82.03 (A) | 48% plus £0·045 each | 48% plus £0·045 each | 32% plus £0·03 each | 16% plus £0·015 each | 12·8% plus £0·012 each |
| 82.04 (A) | 80% | 60% | 60% | 30% | 24% |
| 82.09 (A) | 80% | 60% | 60% | 30% | 30% |
| 82.10 (A) | 80% | 60% | 60% | 30% | 30% |
| 82.11 (A) | 60% or £0·96 per gross* | 60% or £0·96 per gross* | 60% or £0·96 per gross* | 30% or £0·48 per gross* | 24% or £0·384 per gross* |
| 82.14 (A) | 20% plus 60% or £0·02 each* | 20% plus 40% or £0·0134 each* | 20% plus 40% or £0·0134 each* | 10% plus 20% or £0·0067 each* | 10% plus 20% or £0·0067 each* |
| 83.05 (A) | 40% or £0·02 the article* | 40% or £0·02 the article* | 20% or £0·0134 the article* | 10% or £0·0067 the article* | 8% or £0·0053 the article* |
| 84.24 (A) (1) | 30% or £22·50 each* | 30% or £22·50 each* | 20% or £15·00 each* | 10% or £7·50 each* | 8% or £6·00 each* |
| 84.24 (A) (2) | 30% or £22·50 each* | 30% or £22·50 each* | 20% or £15·00 each* | 10% or £7·50 each* | 8% or £6·00 each* |
| 85.01 (C) (2) (a) | 60% or £0·30 each* | 40% or £0·20 each* | 40% or £0·20 each* | 20% or £0·10 each* | 20% or £0·10 each* |
| 85.01 (C) (2) (b) | 60% or £0·12 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 20% or £0·04 each* |
| 85.08 (A) | 40% or £0·06 each* | 40% or £0·06 each* | 40% or £0·06 each* | 25% or £0·0375 each* | 25% or £0·0375 each* |
| 85.08 (B) (1) | 40% or £0·06 each* | 40% or £0·06 each* | 40% or £0·06 each* | 25% or £0·0375 each* | 25% or £0·0375 each* |
| 85.08 (B) (2) | £0·06 each | £0·06 each | £0·06 each | £0·03 each | £0·024 each |
| 85.08 (B) (3) | £0·02 each | £0·02 each | £0·02 each | £0·01 each | £0·008 each |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 85.14 (A) | 60% or £0·60 each* | 40% or £0·40 each* | 40% or £0·40 each* | 20% or £0·20 each* | 20% or £0·20 each* |
| 85.14 (B) (1) | 60% or £0·84 each* | 40% or £0·56 each* | 40% or £0·56 each* | 20% or £0·28 each* | 20% or £0·28 each* |
| 85.15 (D) (3) (a) | 60% or £0·84 each* | 40% or £0·56 each* | 40% or £0·56 each* | 20% or £0·28 each* | 20% or £0·28 each* |
| 85.18 (B) (1) | 54% or £0·27 each* | 36% or £0·18 each* | 36% or £0·18 each* | 20% or £0·10 each* | 20% or £0·10 each* |
| 85.19 (B) (1) (a) | 60% or £0·12 each* | 40% or £0·08 each* | 40% or £0·08 each* | 20% or £0·04 each* | 20% or £0·04 each* |
| 85.20 (C) (1) (b) | 48% or £0·30 each* | 48% or £0·08 each* | 32% or £0·20 each* | 16% or £0·10 each* | 16% or £0·10 each* |
| 85.26 (B) | £0·06 each | £0·06 each | £0·06 each | £0·03 each | £0·03 each |
| 87.06 (A) | £0·05 per lb. | £0·0334 per lb. | £0·0334 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 87.12 (B) (1) | 30% plus £0·60 each | 20% plus £0·40 each | 20% plus £0·40 each | 10% plus £0·20 each | 10% plus £0·20 each |
| 87.12 (B) (2) | 60% or £0·60 each* | 40% or £0·40 each* | 40% or £0·40 each* | 20% or £0·20 each* | 20% or £0·20 each* |
| 87.14 (D) (1) | £0·05 per lb. | £0·0334 per lb. | £0·0334 per lb. | £0·0167 per lb. | £0·0167 per lb. |
| 90.03 (B) (1) (a) | 40% or £0·24 each* | 26·7% or £0·16 each* | 26·7% or £0·16 each* | 13·3% or £0·08 each* | 10·7% or £0·064 each* |
| 90.03 (B) (1) (b) | 40% or £0·16 each* | 26·7% or £0·1067 each* | 26·7% or £0·1067 each* | 13·3% or £0·0533 each* | 10·7% or £0·0427 each* |
| 90.03 (B) (1) (c) | 40% or £0·08 each* | 26·7% or £0·0534 each* | 26·7% or £0·0534 each* | 13·3% or £0·0267 each* | 10·7% or £0·0213 each* |
| 90.03 (B) (1) (d) | 40% or £0·04 each* | 26·7% or £0·0267 each* | 26·7% or £0·0267 each* | 13·3% or £0·0133 each* | 10·7% or £0·0107 each* |
| 90.04 (B) (1) | 40% or £0·24 each* | 26·7% or £0·16 each* | 26·7% or £0·16 each* | 13·3% or £0·08 each* | 10·7% or £0·064 each* |
| 91.01 (B) | 26·7% or £0·80 each* | 26·7% or £0·80 each* | 17·8% or £0·534 each* | 8·9% or £0·2667 each* | 7·1% or £0·2133 each* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 91.07 (A) | 26·7% or £0·80 each* | 26·7% or £0·80 each* | 17·8% or £0·534 each* | 8·9% or £0·2667 each* | 7·1% or £0·2133 each* |
| 91.11 (A) (2) (a) | 26·7% or £0·80 each* | 26·7% or £0·80 each* | 17·8% or £0·534 each* | 8·9% or £0·2667 each* | 7·1% or £0·2133 each* |
| 91.11 (A) (2) (b) | 26·7% or £0·20 each* | 26·7% or £0·20 each* | 17·8% or £0·1334 each* | 8·9% or £0·0667 each* | 7·1% or £0·0533 each* |
| 92.12 (A) | 12% or £0·06 each* | 12% or £0·06 each* | 8% or £0·04 each* | 4% or £0·02 each* | 3·2% or £0·016 each* |
| 93.07 (A) | £1·20 per hundred | £1·20 per hundred | £1·20 per hundred | £0·60 per hundred | £0·48 per hundred |
| 94.01 (A) (3) | 60% or £1·20 per chair* | 60% or £1·20 per chair* | 40% or £0·80 per chair* | 20% or £0·40 per chair* | 16% or £0·32 per chair* |
| 94.01 (B) (3) | 60% or £0·48 each* | 60% or £0·48 each* | 40% or £0·32 each* | 20% or £0·16 each* | 16% or £0·128 each* |
| 94.01 (B) (4) | 60% or £0·72 each* | 60% or £0·72 each* | 40% or £0·48 each* | 20% or £0·24 each* | 16% or £0·192 each* |
| 95.01 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 95.02 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 95.03 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 95.04 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 95.05 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 95.06 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 95.07 (A) | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 60% or £0·005 per length of 10 beads or fraction of 10 beads* | 40% or £0·0034 per length of 10 beads or fraction of 10 beads* | 20% or £0·0017 per length of 10 beads or fraction of 10 beads* | 16% or £0·0013 per length of 10 beads or fraction of 10 beads* |
| 97.02 (A) | 60% or £0·06 each* | 60% or £0·06 each* | 40 or £0·04 each* | 20% or £0·02 each* | 16% or £0·016 each* |
| 97.03 (B) | 48% or £0·02 per dozen or part of a dozen* | 48% or £0·02 per dozen or part of a dozen* | 32% or £0·0134 per dozen or part of a dozen* | 16% or £0·0067 per dozen or part of a dozen* | 12·8% or £0·0053 per dozen or part of a dozen* |
| 97.03 (D) | 40% or £0·04 each* | 40% or £0·04 each* | 40% or £0·04 each* | 20% or £0·02 each* | 16% or £0·016 each* |
| 97.03 (E) (1) | 48% or £0·06 each* | 48% or £0·06 each* | 32% or £0·04 each* | 16% or £0·02 each* | 12·8% or £0·016 each* |
| 97.03 (F) (1) | 40% or £0·04 each* | 40% or £0·04 each* | 40% or £0·04 each* | 20% or £0·02 each* | 16% or £0·016 each* |
| 97.04 (A) | £0·36 per dozen packs | £0·24 per dozen packs | £0·24 per dozen packs | £0·12 per dozen packs | £0·096 per dozen packs |
| 97.05 (A) | 20% or £0·0033 each* | 20% or £0·0033 each* | 12% or £0·0022 each* | 6% or £0·0011 each* | 4·8% or £0·0009 each* |
| 97.06 (D) | 60% plus £0·40 per racquet, frame or bend | 60% plus £0·40 per racquet, frame or bend | 60% plus £0·40 per racquet, frame or bend | 30% plus £0·20 per racquet, frame or bend | 24% plus £0·16 per racquet, frame or bend |
| 97.07 (A) | 48% or £0·40 each* | 48% or £0·40 each* | 32% or £0·2667 each* | 16% or £0·1333 each* | 12·8% or £0·1067 each* |
| 97.07 (B) | 48% or £0·20 each* | 48% or £0·20 each* | 32% or £0·1334 each* | 16% or £0·0667 each* | 12·8% £0·0533 each* |
| 98.01 (A) | 60% or £0·06 per gross* | 60% or £0·06 per gross* | 60% or £0·06 per gross* | 30% or £0·03 per gross* | 24% or £0·024 per gross* |
| 98.01 (B) | 60% or £0·06 per gross* | 40% or £0·04 per gross* | 40% or £0·04 per gross* | 20% or £0·02 per gross* | 16% or £0·016 per gross* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 98.02 (A) | 48% or £0·005 per inch or part of an inch of the length* | 48% or £0·005 per inch or part of an inch of the length* | 32% or £0·0034 per inch or part of an inch of the length* | 16% or £0·0017 per inch or part of an inch of the length* | 12·8% or £0·0013 per inch or part of an inch of the length* |
| 98.02 (B) (1) | 48% or £0·005 per inch or part of an inch of the length* | 48% or £0·005 per inch or part of an inch of the length* | 32% or £0·0034 per inch or part of an inch of the length* | 16% or £0·0017 per inch or part of an inch of the length* | 12·8% or £0·0013 per inch or part of an inch of the length* |
| 98.02 (B) (2) | 48% or £0·0025 per inch or part of an inch of the length* | 48% or £0·0025 per inch or part of an inch of the length* | 32% or £0·0017 per inch or part of an inch of the length* | 16% or £0·0008 per inch or part of an inch of the length* | 12·8% or £0·0007 per inch or part of an inch of the length* |
| 98.03 (A) | £0·03 each | £0·03 each | £0·02 each | £0·01 each | £0·008 each |
| 98.03 (B) (1) | £0·015 each | £0·015 each | £0·01 each | £0·005 each | £0·004 each |
| 98.03 (B) (2) | £0·12 per dozen | £0·12 per dozen | £0·08 per dozen | £0·04 per dozen | £0·032 per dozen |
| 98.03 (B) (3) (a) | £0·12 per dozen | £0·12 per dozen | £0·08 per dozen | £0·04 per dozen | £0·032 per dozen |
| 98.03 (C) | 40% or £0·24 per gross* | 26·7% or £0·16 per gross* | 26·7% or £0·16 per gross* | 13·3% or £0·08 per gross* | 10·7% or £0·064 per gross* |
| 98.05 (A) (1) | 40% or £0·48 per gross* | 26·7% or £0·32 per gross* | 26·7% or £0·32 per gross* | 13·3% or £0·16 per gross* | 10·7% or £0·128 per gross* |
| 98.05 (A) (2) | 40% or £0·958 per gross* | 26·7% or £0·64 per gross* | 26·7% or £0·64 per gross* | 13·3% or £0·32 per gross* | 10·7% or £0·256 per gross* |
| 98.05 (C) (1) | 40% or £0·24 per gross* | 26·7% or £0·16 per gross* | 26·7% or £0·16 per gross* | 13·3% or £0·08 per gross* | 10·7% or £0·064 per gross* |
| 98.05 (C) (2) | 40% or £0·48 per gross* | 26·7% or £0·32 per gross* | 26·7% or £0·32 per gross* | 13·3% or £0·16 per gross* | 10·7% or £0·128 per gross* |
| 98.08 (A) (1) | 40% or £0·1333 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | 40% or £0·1333 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | 40% or £0·1333 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | 20% or £0·0667 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | 16% or £0·0533 per 12 yds. or fraction of 12 yds. of the length of the ribbon* |
| --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | Full rate | Preferential rate | Special Preferential rate | United Kingdom rate | Northern Ireland rate |
| 98 08 (A) (2) | 40% or £0·2667 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 40% or £0·2667 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 40% or £0·2667 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 20% or £0·1333 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 16% or £0·1067 per 3 yds. or fraction of 3 yds. of the length of the ribbon* |
| 98.10 (A) | 48% or £0·04 each* | 48% or £0·04 each* | 32% or £0·0267 each* | 16% or £0·0133 each* | 12·8% or £0·0107 each* |
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