LegalizeS.I. No. 152/1972 - Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972
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.
1 amending act · 1972-10-10, S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of…
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 02.01 (A) | £0·005 per lb. | £0.005 per lb. | 07.01 (B) (1) | £0.01 per lb. | £0.01 per lb. | |
| 02.04 (A) | £0.015 per lb. | £0.015 per lb. | 07.01 (E) (2) | £0.0025 per lb. | £0.0025 per lb. | |
| 02.05 (A) | £0.84 per cwt. | £0.84 per cwt. | 07.01 (IJ) (1) | £0.005 per lb. | £0.005 per lb. | |
| 02.06 (A) | £0.005 per lb. | £0.005 per lb. | 07.02 (A) | £0·005 per lb. | £0·005 per lb. | |
| 02.06 (D) | £0.015 per lb. | £0.015 per lb. | 07.03 (A) | £0.005 per lb. | £0.005 per lb. | |
| 03.01 (B) (2) (a) (i) | £0.0012 per lb. | £0.0012 per lb. | 07.06 | £0.01 per lb. | £0.01 per lb. | |
| 03.01 (B) (2) (b) (i) | £0.0012 per lb. | £0.0012 per lb. | 08.04 (A) (1) | £0.0012 per lb. | £0.0012 per lb. | |
| 03.02 (A) (2) | £0.0012 per lb. | £0.0012 per lb. | 08.05 (A) | 10% | 10% | |
| 08.07 (A) | £0.0037 per lb. | £0.0037 per lb. | ||||
| 03.02 (B) (1) | £0.015 per stone | £0.015 per stone | ||||
| 08.07 (B) (1) | £0.0012 per lb. | £0.0012 per lb. | ||||
| 04.06 | £0.015 per lb. | £0.015 per lb. | ||||
| 08.08 (B) (2) | £0.0037 per lb. | £0.0037 per lb. | ||||
| 05.04 (A) | £1 50 per lb. | £1.50 per lb. | ||||
| 08.10 (A) | £0.005 per lb. | £0.005 per lb. | ||||
| 06.01 (A) | £0.0075 per lb. | £0.0075 per lb. | ||||
| 08.11 (A) (2) (a) | £0.0031 per lb. | £0.0031 per lb. | ||||
| 06.01 (B) (1) | £0.0075 per lb. | £0.0075 per lb. | ||||
| 08.12 (B) (3) (a) | 2% | 2% | ||||
| 06.02 (A) (1) | £0.0037 per brush | £0.0037 per brush | ||||
| 06.02 (A) (3) | £0.15 per cwt. | £0.15 per cwt. | 09.01 (B) (1) | 6% plus £0.002 per lb. | 6% plus £0.002 per lb. | |
| 06.02 (A) (4) | £0.0037 per lb. | £0.0037 per lb. | 09.01 (B) (2) | 6% | 6% | |
| 09.04 (A) | £0.006 per lb. | £0.006 per lb. | ||||
| 06.02 (B) (1) | £0.0075 per lb. | £0.0075 per lb. | ||||
| 09.06 (A) | £0.006 per lb. | £0.006 per lb. | ||||
| 06.02 (B) (2) | £0.0037 per lb. | £0.0037 per lb. | ||||
| 09.07 (A) | £0.006 per lb. | £0.006 per lb. | ||||
| 06.03 | £0.0075 per lb. | £0.0075 per lb. | ||||
| 09.08 (A) | £0.006 per lb. | £0.006 per lb. | ||||
| 06.04 | £0.0075 per lb. | £0.0075 per lb. | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 09.09 (A) | £0.006 per lb. | £0.006 per lb. | 16.02 (B) (1) | £0.005 per lb. | £0.005 per lb. | |
| 09.10 (A) | £0.006 per lb. | £0.006 per lb. | 16.02 (B) (3) | £0.015 per lb. | £0.015 per lb. | |
| 11.04 (A) | 10% | 10% | 16.03 (A) | £0.075 per lb. | £0.075 per lb. | |
| 11.06 (A) | £0.045 per cwt. | £0.045 per cwt. | ||||
| 16.04 (A) (1) | 6% | 6% | ||||
| 11.06 (B) | £0.01 per lb. | £0.01 per lb. | 16.04 (A) (2) | 9% | 9% | |
| 16.05 (A) | 9% | 9% | ||||
| 11.08 (A) (2) | £0.045 per cwt. | £0.045 per cwt. | ||||
| 18.03 | £0.024 per lb. | £0.024 per lb. | ||||
| 13.03 (A) | 6% | 6% | ||||
| 18.05 | £0.024 per lb. | £0.024 per lb. | ||||
| 15.01 | £0.672 per cwt. | £0.672 per cwt. | ||||
| 15.02 (A) | £0.672 per cwt. | £0.672 per cwt. | 19.01 | 12% or £0.036 per lb.* | 12% or £0.036 per lb.* | |
| 15.03 (B) | £0.672 per cwt. | £0.672 per cwt. | 19.02 (A) (2) | 12% or £0.036 per lb.* | 12% or £0.036 per lb.* | |
| 15.04 (A) | £0.672 per cwt. | £0.672 per cwt. | ||||
| 19.02 (B) (2) | £0.054 per lb. | £0.054 per lb. | ||||
| 15.06 (A) | £0.672 per cwt. | £0.672 per cwt. | ||||
| 19.02 (C) (1) (a) (i) | £0.003 per lb. | £0.003 per lb. | ||||
| 15.07 (B) (1) | 8% | 8% | ||||
| 19.02 (C) (1) (a) (ii) | £0.002 per lb. | £0.002 per lb. | ||||
| 15.07 (B) (2) | 8% | 8% | ||||
| 15.08 (B) | 8% | 8% | 19.02 (C) (1) (b) (ii) | £0.006 per lb. | £0.006 per lb. | |
| 15.12 (A) | £0.672 per cwt. | £0.672 per cwt. | ||||
| 19.02 (C) (2) (a) (ii) | £0.003 per lb. | £0.003 per lb. | ||||
| 15.12 (B) | 8% | 8% | ||||
| 19.02 (C) (2) (b) | £0.54 per cwt. | £0.54 per cwt. | ||||
| 15.12 (C) (2) | 8% | 8% | ||||
| 15.13 (A) | 8% | 8% | 19.02 (C) (2) (c) (ii) | 8% | 8% | |
| 15.13 (B) (1) | £0.672 per cwt. | £0.672 per cwt. | ||||
| 19.03 | 12% | 12% | ||||
| 15.13 (B) (2) | 8% | 8% | 19.04 | £0.036 per cwt. | £0.036 per cwt. | |
| 16.01 (A) | £3.36 per cwt. | £3.36 per cwt. | ||||
| 19.05 (A) (1) (a) | £0.002 per lb. | £0.002 per lb. | ||||
| 16.01 (B) (2) | £0.84 per cwt. | £0.84 per cwt. | ||||
| 19.05 (A) (1) (b) | 12% | 12% | ||||
| 16.02 (A) | £3.36 per cwt. | £3.36 per cwt. | 19.05 (A) (2) | 6% | 6% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 19.05 (B) (1) | £0.002 per lb. | £0.002 per lb. | 21.04 (A) | £0.018 per lb. | £0.018 per lb. | |
| 19.06 (B) | £0.036 per cwt. | £0.036 per cwt. | 21.04 (B) (1) | £0.002 per lb. | £0.002 per lb. | |
| 19.06 (C) (1) | 12% | 12% | 21.05 (B) (1) | £1.008 per cwt. | £1.008 per cwt. | |
| 20.01 (A) (1) (b) (i) | 10% | 10% | ||||
| 21.05 (B) (2) | 9·6% | 9·6% | ||||
| 20.01 (A) (2) (b) (i) | £0.005 per lb. | £0.005 per lb. | 21.05 (C) | £1.008 per cwt. | £1.008 per cwt. | |
| 20.01 (C) (1) (a) (ii) | £0.003 per lb. | £0.003 per lb. | 21.05 (D) (2) (a) (i) | £0.002 per lb. | £0.002 per lb. | |
| 20.01 (C) (1) (b) (ii) | £0.031 per gallon | £0.031 per gallon | 21.05 (D) (2) (a) (ii) | £0.025 per gallon | £0.025 per gallon | |
| 20.02 (A) (1) | 10% | 10% | 21.05 (D) (2) (b) (i) | 12% | 12% | |
| 20.02 (B) (1) (a) | 10% | 10% | ||||
| 21.06 (A) | £0.432 per cwt. | £0.432 per cwt. | ||||
| 20.02 (B) (2) (a) | £0.005 per lb. | £0.005 per lb. | ||||
| 21.06 (B) | 8% | 8% | ||||
| 20.05 (A) (2) (b) | £0.005 per lb. | £0.005 per lb. | 21.07 (A) | 9.6% | 9.6% | |
| 21.07 (C) | £0.54 per cwt. | £0.54 per cwt. | ||||
| 20.06 (A) (1) (b) (ii) | £0·0094 per lb. | £0·0094 per lb. | ||||
| 21.07 (D) | 8% | 8% | ||||
| 20.06 (A) (1) (c) (ii) | £0·0047 per lb. | £0·0047 per lb. | ||||
| 21.07 (F) | 8% | 8% | ||||
| 20.06 (A) (2) (b) (ii) | £0·0075 per lb. | £0·0075 per lb. | 21.07 (G) | £0.075 per lb. | £0.075 per lb. | |
| 20.06 (B) (1) (a) (ii) | £0·0031 per lb. | £0·0031 per lb. | 21.07 (H) (1) (a) | £0.002 per lb. | £0.002 per lb. | |
| 20.06 (B) (2) (d) | 10% | 10% | 21.07 (H) (1) (b) | £0.025 per gallon | £0.025 per gallon | |
| 20.07 (A) | £0·0793 per gallon | £0·0793 per gallon | 21.07 (H) (2) (a) | 12% | 12% | |
| 21.01 (A) (1) | 6% plus £0.002 per lb. | 6% plus £0.002 per lb. | 22.01 (A) | £0·0793 per gallon | £0·0793 per gallon | |
| 22.01 (B) | £0.015 per cwt. | £0.015 per cwt. | ||||
| 21.01 (A) (2) | 6% | 6% | ||||
| 21.02 (A) (1) | 6% plus £0.002 per lb. | 6% plus £0.002 per lb. | 22.02 (A) | 12% plus £0.0793 per gallon | 12% plus £0.0793 per gallon | |
| 21.02 (A) (2) | 6% | 6% | 22.02 (B) | £0.0793 per gallon | £0.0793 per gallon | |
| 21.03 (A) | £0.018 per lb. | £0.018 per lb. | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 22.04 (A) | £0.031 per gallon | £0.031 per gallon | 30.03 (A) | 8% or £0.12 per 100 containers* | 5·3% or £0.08 per 100 containers* | |
| 22.07 (C) (1) (b) | £0.08 per gallon | £0.08 per gallon | ||||
| 30.03 (C) | 8% | |||||
| 22.07 (D) (2) | £0.0793 per gallon | £0.0793 per gallon | ||||
| 30.03 (D) | £0.006 per lb. | £0.004 per lb. | ||||
| 22.10 | £0.0225 per gallon | £0.0255 per gallon | ||||
| 30.03 (E) | 8% | 5.3% | ||||
| 25.06 (A) | 16% | 10.7% | 30.03 (F) | 12% or £0.036 per lb.* | 8% or £0.024 per lb.* | |
| 25.06 (B) | 5.3% | 3.6% | ||||
| 25.07 (A) | 5.3% | 3.6% | 30.03 (G) (1) | 12% | ||
| 25.08 (A) | £0.012 per cwt. | £0.008 per cwt. | 30.03 (G) (2) (a) (i) | £0.002 per lb. | £0.001 per lb. | |
| 25.13 (A) | 5.3% | 3.6% | 30.03 (G) (2) (a) (ii) | £0.024 per gallon | £0.017 per gallon | |
| 25.15 (A) | 16% | 10.7% | ||||
| 25.15 (B) (1) | 16% | 10.7% | 30.04 (A) | 8% or £0.006 per lb.* | 5·3% or £0.004 per lb.* | |
| 25.16 (A) | 16% | 10.7% | ||||
| 25.17 (A) | 16% | 10.7% | 30.05 (A) (1) (b) | 8% or £0.12 per 100 containers* | 5.3% or £0.08 per 100 containers* | |
| 25.17 (B) (1) | 5.3% | 3.6% | ||||
| 25.18 (A) | 16% | 10.7% | 32.08 (A) | 12% | ||
| 25.20 (A) | £0.009 per cwt. | £0.006 per cwt. | 32.08 (B) | 8% | 5.3% | |
| 32.09 (A) | 12% | 8% | ||||
| 25.23 | 4.8% | 3.2% | ||||
| 32.11 | 8% | 5.3 | ||||
| 25.27 (A) | 16% | 10.7% | ||||
| 32.12 (A) | 12% | 8% | ||||
| 27.07 (B) | 8% | 5.3% | ||||
| 32.13 | 8% | 5.3% | ||||
| 27.10 (B) | 8% | 5.3% | ||||
| 27.10 (C) | 6% | 4% | 33.04 (A) (1) (a) | 6% plus £0.002 per lb. | 4% plus £0.001 per lb. | |
| 27.10 (D) (1) | £0.012 per gallon | £0.008 per gallon | ||||
| 33.04 (A) (1) (b) | 6% plus £0.024 per gallon | 4% plus £0.017 per gallon | ||||
| 28.13 (A) | 5.3% | 3.6% | ||||
| 28.40 (A) | 8% | 5.3% | 33.04 (A) (2) | 6% | ||
| 29.01 (B) | 8% | 5.3 | 33.04 (B) (1) (a) | £0.002 per lb. | £0.001 per lb. | |
| 29.02 (A) | £0.12 per gallon | £0.08 per gallon | ||||
| 33.04 (B) (1) (b) | £0.024 per gallon | £0.017 per gallon | ||||
| 29.04 (A) | 12% | 8% | ||||
| 33.05 (A) | 6% | 4% | ||||
| 29.05 | 12% | 8% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 33 05 (B) | 24% or £1.20 per gallon* | 16% or £0.80 per gallon* | 35.06 (B) (5) | 8% | 5 3% | |
| 36.06 | £0.59 | £0.59 | ||||
| 33.06 (A) (2) (a) | 24% or £0.12 per lb.* | 16% or £0.08 per lb.* | per 7,200 matches and so in proportion for any less number of matches | per 7,200 matches and so in proportion for any less number of matches | ||
| 33.06 (A) (2) (b) | 24% or £1.20 per gallon* | 16% or £0 80 per gallon* | 36.08 (B) | 8% | 5.3% | |
| 37.03 (A) (1) | 1.2% | 0.08% | ||||
| 33.06 (B) | 12% | 8% | 37.05 (B) | 8% | 5.3% | |
| 33.06 (a) | 24% or £0.12 per lb.* | 16% or £0.08 per lb.* | 38.11 (A) | 6% or £0.006 per dozen | 4% or £0.004 per dozen* | |
| 33. 06 (D) (1) | 24% or £1.20 per gallon* | 16% or £0.80 per gallon* | 38.11 (B) | 8% | 5·3% | |
| 38.17 (A) | 9.6% | 6.4% | ||||
| 33.06 (D) (2) (a) | 8% | 5.3% | 38.19 (C) | 8% | 5.3% | |
| 34.01 | 12% | 8% | 38.19 (D) | 6% or £0.002 per lb.* | 4% or £0.0013 per lb.* | |
| 34.02 | 12% | 8% | ||||
| 38.19 (E) | 8% | 5.3% | ||||
| 34.03 (A) | 6% | 4% | ||||
| 39.01 (A) | 8% | 5.3% | ||||
| 34.03 (B) | £0.012 per gallon | £0.008 per gallon | 39.01 (B) | £1.20 per lb. | £0.80 per lb. | |
| 34.05 (A) (2) | 8% | 5.3% | ||||
| 39.01 (C) | 9.6% | 6.4% | ||||
| 34.05 (B) (1) | 12% | 8% | ||||
| 39.01 (D) | 9.6% | 6.4% | ||||
| 34.06 | 6% | 4% | ||||
| 39.01 (E) (1) | 8% | 5.3% | ||||
| 35.01 (A) | 12% | 8% | ||||
| 39.01 (E) (1) (a) | 6% | 4% | ||||
| 35.03 (A) | 12% | 8% | ||||
| 35.05 (A) | 6% or £0.002 per lb.† | 4% or £0.0013 per lb.† | 39.02 (A) | 8% | 5.3% | |
| 39.02 (B) | £1.20 per lb. | £0.80 per lb. | ||||
| 35.05 (B) | £0.036 per cwt. | £0.024 per cwt. | ||||
| 39.02 (C) | 6% | 4% | ||||
| 35.06 (A) (1) | 6% | 4% | 39.02 (D) | £0.016 per sq. yd. | £0.0107 per sq. yd. | |
| 35.06 (B) (1) | 12% | 8% | ||||
| 39.02 (E) | 9.6% | 6.4% | ||||
| 35.06 (B) (2) | 6% | 4% | ||||
| 39.02 (F) | 9.6% | 6.4% | ||||
| 35.06 (B) (3) | 6% or £0.002; per lb.* | 4% or £0.0013 per lb.* | 39.02 (G) (1) | 8% | 5.3% | |
| 39.02 (G) (2) | 6% | 4% | ||||
| 35.06 (B) (4) | £0.036 per cwt. | £0.024 per cwt. | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 39.02 (G) (3) (a) | 6% | 4% | 39.07 (D) (6) | 6% | 4% | |
| 39.07 (E) (2) | 8% | 5.3% | ||||
| 39.03 (A) (1) | 8% | 5.3% | ||||
| 39.07 (E) (3) | 6% | 4% | ||||
| 39.03 (B) (1) | 12% | 8% | ||||
| 39.07 (F) (1) | 7.2% | 4.8% | ||||
| 39.03 (B) (2) | £1.20 per lb. | £0.80 per lb. | ||||
| 39.07 (F) (3) | 12% | 8% | ||||
| 39.03 (B) (3) | 9.6% | 3.2% | 39.07 (G) | 12% | 8% | |
| 39.03 (B) (4) | 9.6% | 6.4% | 39.07 (H) | 6% | 4% | |
| 39.03 (B) (5) (a) | 8% | 5.3% | 39.07 (IJ) | 9.6% | 6.4% | |
| 39.07 (K) | 12% | 8% | ||||
| 39.03 (B) (5) (b(i) | 6% | 4% | ||||
| 39.07 (L) | 6% | 4% | ||||
| 39.04 (A) | £1.20 per lb. | £0.80 per lb. | 39.07 (M) | 9.6% | 6.4% | |
| 8% | 5.3% | 39.07 (N) | 12% or £0.001 the length of ten beads or fraction of ten beads* | 8% or £0.007 the length of ten beads or fraction of ten beads* | ||
| 39.04 (C) (1) | 6% | 4% | 12% or £0.001 the length of ten beads or fraction of ten beads* | 8% or £0.007 the length of ten beads or fraction of ten beads* | ||
| 39.05 (A) | £1.20 per lb. | £0.80 per lb. | ||||
| 39.05 (B) | 8% | 53.% | 39.07 (O) | 12% | ||
| 39.05 (C) (1) | 6% | 4% | 39.07 (P) | £0.016 per sq. yd. | ||
| 39.06 (A) | £1.20 per lb. | £0.80 per lb. | ||||
| 39.07 (Q) | 8% | 5.3% | ||||
| 39.06 (B) | 8% | 5.3% | 39.07 (R) | 8% | 5.3% | |
| 39.06 (C) (1) | 6% | 4% | 39.07 (S) | £1.20 per lb. | £0.80 per lb. | |
| 39.07 (A) (1) | 9.6% | 6.4% | ||||
| 39.07 (T) | 6% | 4% | ||||
| 39.07 (A) (2) | 8% | 5.3% | ||||
| 39.07 (U) | 8% | 5.3% | ||||
| 39.07 (A) (4) (a) | 6% | 4% | ||||
| 39.07 (V) | 8% | 5.3% | ||||
| 39.07 (B) (1) | 8% | 5.3% | 39.07 (W) (1) | 6% | 4% | |
| 39.07 (B) (2) | 6% | 4% | 39.07 (W) (1A) | 12% | 12% | |
| 39 07 (C) | 8% | 5.3% | ||||
| 40.06 (A) | 8% | 5·3% | ||||
| 39.07 (D) (1) | 8% | 5.3% | ||||
| 40.07 (A) | 19.2% | 12·8% | ||||
| 39.07 (D) (2) | 8% | 5·3% | ||||
| 40.08 (A) | 8% | 5·3% | ||||
| 39.07 (D) (3) | 8% | 5.3% | ||||
| 39.07 (D) (4) | 9.6% | 6.4% | 40.11 (A) (1) | 25.5% or £0.187 each* | 25.5% or £0.187 each* | |
| 39.07 (D) (5) | 9.6% | 6.4% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 40.11 (A) (1) (b) | 25.5% or £0.187 each* | 25.5% or £0.187 each* | 42.05 (E) | 9.6% | 6.4% | |
| 42.05 (F) | 9.6% | 6.4% | ||||
| 40.11 (A) (2) | 25.5% | 25.5% | 42.05 (G) | 24% or £0.024 per gross* | 16% or £0.016 per gross* | |
| 40.11 (A) (3) | 13.5% | 13.5% | ||||
| 40.11 (A) (4) | 24% | 24% | 43.02 (A) | 6% | ||
| 43.02 (B) | 12% | 8% | ||||
| 40.11 (B) | 12% | 8% | ||||
| 43.03 (A) | 12% | 8% | ||||
| 40.12 (A) | £0.006 each | £0.004 each | ||||
| 43.03 (B) | 6% | 4% | ||||
| 40.13 (B) | 2.4% | 1.6% | ||||
| 43.04 (B) | 12% | 8% | ||||
| 40.13 (C) | 12% | 8% | ||||
| 44.13 (B) | 8% | 5.3% | ||||
| 40.14 (A) | 2.4% | 1.6% | 44.14 (A) | 12% | 8% | |
| 44.15 (A) | 12% | 8% | ||||
| 40.14 (B) | £0.012 per dozen | £0.008 per dozen | ||||
| 44.15 (B) (1) | 6% | 4% | ||||
| 41.02 (A) | 3.6% | 3.6% | 44.16 (A) | 6% | 4% | |
| 41.02 (B) | 12% or £0.006; per lb.* | 12% or £0.006 per lb.* | 44.18 | 6% | 4% | |
| 44.19 (A) | 8% | 5.3% | ||||
| 41.03 (A) | 3.6% | 3.6% | 44.20 (A) | 12% | 8% | |
| 41.03 (B) | 12% or £0.006 per lb.* | 12% or £0.006 per lb.* | 44.20 (B) | 10% | 6.7% | |
| 44.21 (B) | 6% | 4% | ||||
| 41.10 | 8% | 8% | 44.21 (C) | 8% | 5.3% | |
| 42.01 (A) | 9.6% | 6.4% | 44.22 (A) | 8% | 5.3% | |
| 42.02 (B) | 5.3% | 3.6% | 44.23 | 12% | 8.9% | |
| 42.02 (C) | 12% | 8% | 44.24 (A) | 8% | 5.3% | |
| 42.02 (D) | 9.6% | 6.4% | 44.24 (B) | 8% | 5.3% | |
| 42.03 (A) | 9.6% | 6.4% | 44.25 (A) | 8% | 5.3% | |
| 42.03 (C) | 2.4% | 1.6% | 44.25 (B) | 9.6% | 6.4% | |
| 42.03 (D) | 12% | 8% | 44.27 (A) (2) | 10% | 6.7% | |
| 42.04 (A) | 4.8% | 3.2% | 44.27 (B) (1) | 5.3% | 3.6% | |
| 42.05 (A) | 8% | 5.3% | 44.27 (B) (2) | 8% | 5.3% | |
| 42.05 (B) | 8% | 5.3% | 44.27 (C) | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of 10 beads* | |
| 42.05 (C) | 12% | 8% | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of 10 beads* | ||
| 42.05 (D) | 12% | 8% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | ||
| 44.27 (D) | 10% | 6.7% | 48.01 (B) (2) | 6% | ||
| 44.28 (A) | 12% | 8% | 48.02 (A) | 6% | 4% | |
| 44.28 (B) (1) | 12% or £0.036 per rung, round, step or tread* | 8% or £0.024 per rung, round, step or tread* | 48.02 (B) | 1.2% | 0.8% | |
| 12% or £0.036 per rung, round, step or tread* | 8% or £0.024 per rung, round, step or tread* | 48.02 (C) | 6% | 4% | ||
| 48.03 (A) | 1.2% | 0.8% | ||||
| 44.28 (B) (2) | 12% or £0.018 per rung, round, step or tread* | 8% or £0.012 per rung, round, step or tread* | 48.03 (B) (1) | 8% plus 1.2% | 5.3% plus 0.8% | |
| 12% or £0.018 per rung, round, step or tread* | 8% or £0.012 per rung, round, step or tread* | 48.03 (B) (2) | 1.2% | 0.8% | ||
| 48.03 (C) | 6% | 4% | ||||
| 44.28 (B) (3) | 12% | 8% | ||||
| 48.04 (A) (1) | 1.2% | 8% | ||||
| 44.28 (C) | 8% | 5.3% | ||||
| 48.04 (A) (2) | 8% | 5.3% | ||||
| 44.28 (D) | 8% | 5.3% | (a) | plus 1.2% | plus 0.8% | |
| 44.28 (E) | 9.6% | 6.4% | ||||
| 48.04 (A) (2) (b) | 6.8% plus 1.2% | 4.5% plus 0.8% | ||||
| 44.28 (F) (1) | 8% or £0.096 per gross* | 5.3% or £0.064 per gross* | ||||
| 48.04 (B) (1) | ||||||
| 44.28 (F) (2) | 8% or £0.192 per gross* | 5.3% or £0.128 per gross* | 48.04 (B) (2) | 6% | 4% | |
| 48.05 (A) | 8% | 5.3% | ||||
| 44.28 (G) | 6% | 4% | ||||
| 48.05 (B) (1) | 1.2% | 0.8% | ||||
| 46.01 (A) | 9.6% | 6.4% | ||||
| 46.02 (A) | 6% | 4% | 48.05 (B) (2) (a) | 8% plus 1.2% | 5.3% plus 0.8% | |
| 46.03 (A) | 6% | 4% | ||||
| 46.03 (B) | 7.2% | 4.8% | 48.05 (B) (2) (b) (i) | 8% plus 1.2% | 5.3% plus 0.8% | |
| 48.01 (A) (1) | £0.006 per sq. yd. | £0.004 per sq. yd. | ||||
| 48.01 (A) (2) (a(i) | 8% plus 1.2% | 5.3% plus 0.8% | 48.05 (B) (2) (b) (ii) | 6.8% plus 1.2% | 4.5% plus 0.8% | |
| 48.01 (A) (2) (a) (ii) | 1.2% | 0.8% | ||||
| 48.05 (C) | 6% | 4% | ||||
| 48.01 (A) (2) (a) (iii) | 6.8% plus 1.2% | 4.5% plus 0.8% | 48.06 (B) | 2.4% | 1.6% | |
| 48.06 (C) | 6% | 4% | ||||
| 48.01 (A) (2) (b) | 1.2% | 0.8% | ||||
| 48.07 (A) | 8% | 5.3% | ||||
| 48.01 (B) (1) | £0.006 | £0.004 | ||||
| per sq. yd. | per sq. yd. | 48.07 (B) | 4.8% | 3.2% | ||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 48.07 (C) | 6.8% plus 1.2% | 4.5% plus 0.8% | 48.13 (B) (1) | 12% or £0.60 per lb.† | 8% or £0.40 per lb.† | |
| 48.07 (D) | 12% or £0.60 per lb.† | 8% or £0.40 per lb.† | 48.13 (B) (2) | 6% | 4% | |
| 48.14 | 6% | 4% | ||||
| 48.07 (E) | £0.006 per sq. yd. | £0.004 per sq. yd. | 48.15 (A) | 6% | 6% | |
| 48.15 (B) | 8% | 5.3% | ||||
| 48.07 (F) | 4.8% | 3.2% | ||||
| 48.07 (G) | 8% | 5.3% | 48.15 (C) | 8% | 5.3% | |
| 48.07 (H) (1) (a) | 9.6% | 6.4% | 48.15 (D) | 24% | 16% | |
| 48.15 (E) | 6% | 4% | ||||
| 48.07 (H) (1) (b) (ii) | 2.4% | 1.6% | ||||
| 48.15 (F) | 8% | 5.3% | ||||
| 48.07 (H) (2) (a) | 8% plus 1.2% | 5.3% plus 0.8% | 48.15 (G) | 8% | 5.3% | |
| 48.15 (H) | 8% | 5.3% | ||||
| 48.07 (H) (2) (b) | 1.2% | 0.8% | 48.15 (IJ) | 9.6% | 6.4% | |
| 48.15 (K) | 4.8% | 3.2% | ||||
| 48.07 (H) (2) (c) (i) | 8% plus 1.2% | 5.3% plus 0.8% | 48.15 (L) | 4.8% | 3.2% | |
| 48.15 (M) | 6.8% plus 1.2% | 4.5% plus 0.8% | ||||
| 48.07 (H) (2) (c) (ii) | 6.8% plus 1.2% | 4.5% plus 0.8% | ||||
| 48.07 (IJ) (1) | 2.4% | 1.6% | 48.15 (N) | 8% plus 1.2% | ||
| 48.07 (IJ) (2) | 6% | 4% | ||||
| 48.09 (A) | £0.008 per sq. yd. | 48.15 (O) | 4.8% | 3.2% | ||
| 48.15 (Q) (1) | 1.2% | 0.8% | ||||
| 48.09 (B) (1) | £0.006 per sq. yd. | £0.004 per sq. yd. | ||||
| 48.15 (Q) (2) | 8% | 5.3% | ||||
| 48.10 | 1.2% | 0.8% | plus 1.2% | plus 0.8% | ||
| 48.11 (A) | 2.4% or £0.0025 per linear yard† plus 1.2% | 1.6% or £0.0017 per linear yard† plus 0.8% | 48.15 (Q) (3) | 6.8% plus 1.2% | 4.5% plus 0.8% | |
| 48.15 (R) | 6% | 4% | ||||
| 48.16 (A) | 8% | 8% | ||||
| 48.11 (B) | 9.6% | 6.4% | ||||
| 48.16 (B) | 6% | 6% | ||||
| 48.12 | £0.024 per sq. yd. | £0.016 per sq. yd. | ||||
| 48.17 (A) | 6% | 4% | ||||
| 48.13 (A) | 12% or £0.006 each† | 8% or £0.004 each† | 48.18 (A) (1) | 6% or £0.096 per dozen* | 4% or £0.064 per dozen* | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 48.18 (A) (2) | 6% or £0.048 per dozen* | 4% or £0.032 per dozen* | 49.09 | 6% | 4% | |
| 49.10 | 12% | 8% | ||||
| 48.18 (A) (3) | 6% | 4% | 49.11 (A) | 12% | 8% | |
| 48.18 (B) (1) | 6% | 4% | 49.11 (B) (1) | 12% | 8% | |
| 48.18 (B) (2) | 9% | 6% | 49.11 (B) (2) | 6% | 4% | |
| 48.18 (B) (3) | 12% | 8% | 49.11 (B) (3) | 8% | 5.3% | |
| 48.19 | 6% | 4% | 49.11 (B) (5) (b) (i) | 12% | 8% | |
| 48.20 (B) | 8% | 5.3% | ||||
| 49.11 (B) (5) (b) (ii) | 2.4% | 1.6% | ||||
| 48.21 (A) | 9.6% | 6.4% | ||||
| 48.21 (A1) | 12% | 8% | 50.03 (A) | 18% | 12% | |
| 48.21 (B) | 8% | 5.3% | 50.03 (B) | 8% | 5.3% | |
| 48.21 (C) | 8% | 5.3% | 50.04 (A) (1) | 9% | 6% | |
| 48.21 (D) | 8% | 5.3% | 50.04 (A) (2) | 9.6% | 6.4% | |
| 48.21 (E) | £1.20 per lb. | £0.80 per lb. | 50.04 (B) (1) | 8% | 5.3% | |
| 50.04 (B) (2) | 8% | 5.3% | ||||
| 48.21 (F) | 12% | 8% | (a) | |||
| 48.21 (G) | 9.6% | 6.4% | 50.05 (A) (1) | 9% | 6% | |
| 48.21 (H) | 9.6 | 6.4% | 50.05 (A) (2) | 9.6% | 6.4% | |
| 48.21 (IJ) | 7.2% | 4.8% | 50.05 (B) (1) | 8% | 5.3% | |
| 48.21 (K) | 11.2% | 11.2% | 50.05 (B) (2) (a) | 8% | 5.3% | |
| 48.21 (L) | 6% | 6% | ||||
| 50.06 (A) (1) | 9% | 6% | ||||
| 48.21 (M) | 8% | 5.3% | ||||
| 50.06 (A) (2) | 9.6% | 6.4% | ||||
| 48.21 (N) | 6% | 4% | ||||
| 50.06 (B) (1) | 8% | 5.3% | ||||
| 48.21 (N1) | 12% | 12% | ||||
| 50.06 (B) (2) | 8% | 5.3% | ||||
| 48.21 (O) (1) | 9.6% | 6.4% | (a) | |||
| 49.01 (A) | 7.2% | 4.8% | 50.07 (A) (1) | 9% | 6% | |
| 49.01 (D) (1) | 12% | 8% | 50.07 (A) (2) | 9.6% | 6.4% | |
| 49.01 (D) (2) | 2.4% | 1.6% | 50.07 (B) (1) | 8% | 5.3% | |
| 49.04 (A) | 7.2% | 4.8% | 50.09 (A) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 49.07 (B) | 6% | 4% | ||||
| 49.07 (C) (1) | 12% | 8% | 50.09 (B) | |||
| 49.07 (C) (2) | 2.4% | 1.6% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 50.09 (C) (1) | 4.8% | 4.8% | 51.04 (C) (1) (b) | 15% or £0.09 per sq. yd.* | 15% or 15% or £0.09 per sq. yd.* | |
| 50.09 (C) (2) (a) (i) | 15% or £0.18 per sq. yd.*0.18 | 15% or £0.18 per sq. yd.* | ||||
| 51.04 (C) (2) | ||||||
| 50.09 (C) (2) (a) (ii) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | ||||
| 52.01 (A) (1) | 8% | 8% | ||||
| 52.01 (A) (2) | 8% | 5.3% | ||||
| 50.09 (C) (2) (b) (i) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | ||||
| 52.01 (B) (1) | 8% | 5.3% | ||||
| 53.03 (A) | 18% | 12% | ||||
| 50.09 (C) (2) (b) (iii) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | ||||
| 53.03 (B) | 8% | 5.3% | ||||
| 53.04 (A) | 18% | 12% | ||||
| 50.10 (A) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 53.04 (B) | 8% | 5.3% | |
| 53.05 (A) | 8% | 5.3% | ||||
| 50.10 (B) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 53.06 | 8% | 8% | |
| 53.07 | 8% | 8% | ||||
| 50.10 (C) (1) | 4·8% | 4.8% | 53.08 | 8% | 8% | |
| 53.09 | 8% | 8% | ||||
| 50.10 (C) (2) (a) (i) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | 53.10 | 8% | 8% | |
| 50.10 (C) (2) (a) (ii) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 53.11 (A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 50.10 (C) (2) (b) (i) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | 53.11 (B) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 50.10 (C) (2) (b) (iii) | 8% or £0.03 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 53.11 (C) (1) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | |
| 51.01 (B) | 8% | 5.3% | 53.11 (C) (2) (b) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 51.02 (A) | 9.6% | 6.4% | ||||
| 51.04 (A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 53.12 (A) | |||
| 51.04 (B) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 53.12 (B) (1) (a) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | |
| 51.04 (C) (1) (a) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | 53.12 (B) (1) (b) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 53.12 (B) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 55.03 (A) | 18% | 18% | |
| 55.03 (B) | 8% | 8% | ||||
| 53.13 (A) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 55.04 (A) | 8% | 8% | |
| 55.04 (B) | 8% | 8% | ||||
| 53.13 (B) (1) (a) | 15% or 0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | 55.05 | 8% | 8% | |
| 55.06 | 8% | 8% | ||||
| 53.13 (B) (1) (b) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 55.07 (A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 53.13 (B) (2) | 8% or £0.02 per sq. yd.* | 5.3 or £0.0133 per sq. yd.* | 55.07 (B) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 54.01 (A) | 18% | 12% | 55.07 (C) (1) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | |
| 54.01 (B) | 8% | 5.3% | ||||
| 54.01 (C) | 8% | 5.3% | 55.07 (C) (2) | |||
| 54.02 (A) | 18% | 12% | ||||
| 54.02 (B) | 8% | 5.3% | 55.08 (A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 54.02 (C) | 8% | 5.3% | ||||
| 54.03 (A) | 9% | 6% | 55 08 (B) (1) | |||
| 54.03 (B) | 9% | 6% | ||||
| 54.03 (C) (1) | 8% | 5.3% | ||||
| 54.04 (A) | 9% | 6% | 55.08 (B) (2) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd. * | |
| 54.04 (B) (1) | 8% | 5.3% | ||||
| 54.05 (A) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 55.09 (A) | |||
| 54.05 (B) | 8% or £0.02 per sq. yd.* | 5.3% or £0.133 per sq. yd.* | 55.09 (B) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 55.09 (C) | 8% | 8% | ||||
| 54.05 (C) (1) | 4·8% | 4.8% | ||||
| 54.05 (C) (2) (a) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | 55.09 (D) (1) (a) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | |
| 54.05 (C) (2) (b) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 55.09 (D) (1) (b) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | |
| 54.05 (C) (3) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 55.09 (D) (2) (a) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 55.09 (D) (2) (b) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 57.06 (B) (2) (a) | 11.5% | 10% | |
| 57.07 (A) | 8% | 5.3% | ||||
| 56.03 (A) | 18% | 12% | ||||
| 57.07 (B) (1) (b) | ||||||
| 56.03 (B) | 8% | 5.3% | ||||
| 56.04 (A) | 8% | 5.3% | 57.09 | 8% or £0.02 per sq. yd.* | 5.3% or £0.133 per sq. yd.* | |
| 56.04 (B) | 8% | 5.3% | ||||
| 56.05 | 8% | 5.3% | 57.10 (B) | 8% or £0.02 per sq. yd.* | ||
| 56.06 (A) | 8% | 5.3% | ||||
| 56.07 (A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 57.11 | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 56.07 (B) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 58.01 | 9.6% | 9.6% | |
| 58.02 (A) | 2.4% | 2.4% | ||||
| 56.07 (C) | 8% | 8% | 58.02 (B) (1) (b) | 9.6% | 9.6% | |
| 56.07 (D) (1) (a) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | 58.02 (B) (2) (b) | 10% | 10% | |
| 56.07 (D) (1) (b) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 58.04 (A) (1) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 56.07 (D) (2) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 58.04 (A) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £o.0133 per sq. yd.* | |
| 57.01 (A) | 18% | 12% | 58.04 (B) (1) (a) (i) (I) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | |
| 57.01 (B) | 8% | 5.3% | ||||
| 57.01 (C) | 8% | 5.3% | 58.04 (B) (1) (a) (i) (II) | |||
| 57.02 (A) | 18% | 12% | ||||
| 57.02 (B) | 8% | 5.3% | ||||
| 57.03 (B) (1) | 18% | 12% | 58.04 (B) (1) (a) (ii) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | |
| 57.03 (B) (2) | 8% | 5.3% | ||||
| 57.03 (B) (3) | 8% | 5.3% | 58.04 (B) (1) (a) (iii) (I) | |||
| 57.04 (A) | 18% | 12% | ||||
| 57.04 (B) | 8% | 5.3% | 58.04 (B) (1) (a) (iii) (II) | 8% or £0.02 per sq. yd.* | 5.3% or £0.133 per sq. yd.* | |
| 57.04 (C) | 8% | 5.3% | ||||
| 57.05 (B) | 9.6% | 6.4% | 58.04 (B) (2) (a) | |||
| 57.06 (B) (1) | 8% | 5.3% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 58.04 (B) (2) (b) | 8% or £0.02 per sq. yd.* | 5.3% or £o.0133 per sq. yd.* | 58.07 (A) (2) (a) (ii) | 8% | 5.3% | |
| 58.04 (B) (2A) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 58.07 (A) (2) (b) (i) | 8% | 5.3% | |
| 58.07 (B) (1) | 8% | 5.3% | ||||
| 58.05 (A) (2) (a) | 9.6% or £0.001 per linear yard* | 9.6% or £0.001 per linear yard* | 58.07 (B) (2) (a) (i) (I) | 24% | 24% | |
| 58.07 (B) (2) (a) (i) (II) | 24% | 16% | ||||
| 58.05 (A) (2) (b) | 9.6% or £0.001 per linear yard* | 6.4% or £0.0007 per linear yard* | 58.07 (B) (2) (a) (ii) (I) | 9.6% | 9.6% | |
| 58.05 (B) | 9.6% | 6.4% | 58.07 (B) (2) (a) (ii) (II) | 9.6% | 6.4% | |
| 58.05 (C) (1) | 24% | 24% | ||||
| 59.01 (A) | 7.2% | 4.8% | ||||
| 58.05 (C) (2) | 24% | 16% | ||||
| 58.05 (D) (2) (a) | 12% | 12% | 59.01 (B) | 8% or £0.006 per lb.* | 5.3% or £0.004 per lb.* | |
| 58.05 (D) (2) (b) | 12% | 8% | ||||
| 59.01 (C) | 8% | |||||
| 59.01 (D) | 18% | 12% | ||||
| 58.05 (E) (1) | 8% | 8% | ||||
| 59.02 (A) (2) | 10% | 6.7% | ||||
| 58.05 (E) (2) | 8% | 5.3% | ||||
| 59.02 (B) (2) | 4·8% | 3.2% | ||||
| 58.05 (F) (1) (b) | 12% | 12% | ||||
| 59.02 (C) (2) | 6% | 4% | ||||
| 58.05 (F) (2) (a) | 9.6% | 9.6% | 59.03 (A) | 9.6% | 6.4% | |
| 59.03 (B) | 12% | 8% | ||||
| 58.05 (F) (2) (b) | 9.6% | 6.4% | ||||
| 59.03 (C) | 6% | 4% | ||||
| 58.05 (F) (3) (a) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | 59.03 (D) (1) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 58.05 (F) (3) (b) (i) | 8% | 8% | ||||
| 59.04 (A) (1) (b) | 9.4% | |||||
| 58.05 (F) (3) (b) (ii) | 8% | 5.3% | 59.04 (A) (2) | 9.6% | 6.4% | |
| 58.06 (A) (1) | 9.6% | 6.4% | 59.04 (B) (2) | 11.5% | 10% | |
| 58.06 (A) (2) | 8% | 5.3% | 59.06 (A) | 24% or £0.024 per gross* | 16% or £0.016 per gross* | |
| 58.07 (A) (1) (a) | 9% | 6% | ||||
| 58.07 (A) (1) (b) | 9.6% | 6.4% | 59.07 (A) (1) | 8% or £0.02 per sq. yd.* | ||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 59.07 (A) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 59.10 (A) | £0.016 per sq. yd. | £0.0107 per sq. yd. | |
| 59.10 (B) | £0.024 per sq. yd. | £0.016 per sq. yd. | ||||
| 59.07 (B) | 4.8% | 4.8% | ||||
| 59.07 (C) (2) (a) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 59.11 (A) (1) | |||
| 59.11 (A) (2) | 9.6% | 6.4% | ||||
| 59.07 (C) (2) (b) (i) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | 59.11 (B) (1) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 59.07 (C) (2) (b) (ii) (I) (Ia) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 59.11 (B) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 59.07 (C) (2) (b) (ii) (I) (Ib) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 59.11 (C) (2) (a) (i) | 15% or £0.18 per sq. yd.* | 15% or £0.18 per sq. yd.* | |
| 59.08 (A) (1) | 12% | 12% | 59.11 (C) (2) (a) (ii) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | |
| 59.08 (A) (2) | 12% | 8% | ||||
| 59.08 (B) (1) (a) | 4.8% | 4.8% | 59.11 (C) (2) (b) (i) | |||
| 59.08 (B) (1) (b) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | 59.11 (C) (2) (b) (ii) (1a) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 59.08 (B) (1) (c) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 59.11 (C) (2) (b) (ii) (1) (1b) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 59.08 (B) (2) (a) (i) | 9.6% | 9.6% | ||||
| 59.08 (B) (2) (a) (ii) (II) | 9.6% | 6.4% | 59.12 (A) (1) | |||
| 59.09 (A) (1) | 9.6% | 9.6% | 59.12 (A) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 59.09 (A) (2) | 9.6% | 6.4% | ||||
| 59.09 (B) (1) | 4.8% | 4.8% | ||||
| 59.09 (B) (2) (a) | 15% or £0.09 per sq. yd.* | 15% or £0.09 per sq. yd.* | 59.12 (B) (1) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 59.09 (B) (2) (b) (i) | 15% or £0.04 per sq. yd.* | 15% or £0.04 per sq. yd.* | 59.12 (B) (2) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 59.12 (C) | 9.6% | 6.4% | ||||
| 59.09 (B) (2) (b) (ii) (I) (Ia) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | 59.12 (D) (1) | 12% | 8% | |
| 59.12 (D) (2) (a) | 6% | 6% | ||||
| 59.09 (B) (2) (b) (ii) (I) (Ib) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | 59.12 (D) (2) (b) | 6% | 4% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 59.12 (E) (1) | 4.8% | 4.8% | 60.01 (A) (2) (b) (i) | 6% or £0.0079 per sq. yd. * | 6% or £0.0079 per sq. yd.* | |
| 59.12 (E) (2) (a) (i) | 15% or £0.18 per sq. yd. * | 15% or £0.18 per sq. yd. * | 60.01 (A) (2) (b) (ii) | 6% or £0.014 per sq. yd.* | 6% or £0.014 per sq. yd.* | |
| 59.12 (E) (2) (a) (ii) | 15% or £0.09 per sq. yd. * | 15% or £0.09 per sq. yd. * | 60.01 (A) (2) (c) | 6% | 4% | |
| 59.12 (E) (2) (b) (i) | 15% or £0.04 per sq. yd. * | 15% or £0.04 per sq. yd. * | 60.02 (A) (1) (a) | 12% | 8% | |
| 59.12 (E) (2) (b) (ii) (I) (Ia) | 8% or £0.02 per sq. yd. * | 8% or £0.02 per sq. yd. * | 60.02 (A) (1) (b) | 6% | 4% | |
| 60.02 (A) (2) (a) (i) | 12% | 8% | ||||
| 59.12 (E) (2) (b) (ii) (I) (Ib) | 8% or £0.02 per sq. yd. * | 5.3% or £0.0133 per sq. yd. * | ||||
| 60.2 (A) (2) (a) (iii) | £0.48 per dozen pairs | £0.32 per dozen pairs | ||||
| 59.13 (A) (1) | 19.2% | 19.2% | ||||
| 59.13 (A) (2) | 19.2% | 12.8% | 60.02 (A) (2) (b) | |||
| 59.13 (B) (1) (a) | 19.2% | 19.2% | ||||
| 60.02 (A) (3) (a) (i) | 12% | 8% | ||||
| 59.13 (B) (1) (b) | 19.2% | 12.8% | ||||
| 59.13 (B) (2) (a) | 6% | 6% | 60.02 (A) (3) (a) (ii) | £0.036 per dozen pairs | £0.024 per dozen pairs | |
| 59.13 (B) (2) (b) | 6% | 4% | 60.02 (A) (3) (b) | 12% | 8% | |
| 59.14 (A) (1) | 9.6% | 9.6% | 60.02 (B) (1) (a) | £0.12 per dozen pairs | £0.08 per dozen pairs | |
| 59.14 (A) (2) | 9.6% | 6.4% | ||||
| 59.16 (A) | 15% or £0.04 per sq. yd. * | 15% or £0.04 per sq. yd. * | 60.02 (B) (1) (b) | |||
| 59.16 (B) (1) | 12% or £0.032 per sq. yd. * | 12% or £0.032 per sq. yd. * | 60.02 (B) (1) (c) | 12% | 8% | |
| 59.16 (B) (2) | 12% or £0.032 per sq. yd. * | 8% or £0.0213 per sq. yd. * | 60.02 (B) (2) (a) | £0.12 per dozen pairs | £0.08 per dozen pairs | |
| 59.17 (A) (1) | 8% | 8% | 60.02 (B) (2) (b) | 12% | 8% | |
| 59.17 (A) (2) | 8% | 5.3% | ||||
| 60.02 (C) | 12% | 8% | ||||
| 60.01 (A) (1) | 8% | 5.3% | ||||
| 60.03 (A) (1) | 12% | 8% | ||||
| 60.01 (A) (1) (a) | 12% | 8% | ||||
| 60.03 (A) (2) | 8% | 5.3% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 60.03 (B) (1) | 12% or £0.40 per dozen pairs * | 8% or £0.2667 per dozen pairs * | 60.05 (A) (2) (b) (ii) (I) | 12% | 8% | |
| 60.05 (B) | 8% | 5.3% | ||||
| 60.03 (B) (2) (a) (i) | 15% | 15% | 60.05 (C) (1) | 6% | 4% | |
| 60.05 (C) (2) | 12% or £0.12 each* | 8% or £0.08 each* | ||||
| 60.03 (B) (2) (a) (ii) | 15% or £0.30 per dozen pairs* | 15% or £0.30 per dozen pairs* | 60.05 (D) (1) | 6% | 4% | |
| 60.03 (B) (2) (b) | 12% | 12% | 60.06 (A) (1) | 19.2% | 12.8% | |
| 60.06 (B) (1) (a) | 12% | 8% | ||||
| 60.03 (C) (1) (a) | 15% | 15% | ||||
| 60.06 (B) (1) (b) | 6% | 4% | ||||
| 60.03 (C) (1) (b) | 15% or £0.30 per dozen pairs* | 15% or £0.30 per dozen pairs* | 60.06 (C) (1) | 9.6% | 6.4% | |
| 61.01 (A) (1) | 12% | 8% | ||||
| 60.03 (C) (2) | 12% | 12% | ||||
| 61.01 (A) (2) | 2.4% | 2.4% | ||||
| 60.03 (C) (3) | 12% | 8% | ||||
| 61.01 (B) (1) (a) | 12% | 8% | ||||
| 60.04 (A) (1) | 7.2% plus £0.072 each | 7.2% plus £0.072 each | ||||
| 61.01 (B) (2) (a) | 12% or £0.60 each* | 12% or £0.60 each* | ||||
| 60.04 (A) (2) | 7.2% plus £0.048 each | 7.2% plus £0.048 each | 61.01 (C) (1) (a) | 12% | 8% | |
| 60.04 (A) (3) (a) | 7.2% | 4.8% | 61.01 (C) (2) (a) | 12% | 12% | |
| 60.04 (A) (3) (b) | 7.2% | 7.2% | 61.02 (A) (1) (a) | 12% | 8% | |
| 60.04 (A) (3) (c) | 7.2% | 7.2% | 61.02 (A) (1) (b) | 2.4% | 2.4% | |
| 60.04 (B) (1) | 8% | 5.3% | 61.02 (A) (2) (a) | 12% | 8% | |
| 60.04 (B) (2) (a) | 12% or £0.192 per dozen* | 8% or £0.128 per dozen* | 61.02 (A) (2) (b) | 2.4% | 1.6% | |
| 60.04 (B) (2) (b) | 12% | 8% | 61.02 (B) (1) (a) | 12% | 8% | |
| 60.05 (A) (2) (a) (ii) (I) (Ia) | 12% | 8% | 61.02 (B) (I) (b) | 12% | 12% | |
| 60.05 (A) (2) (a) (ii) (II) (IIa) | 12% | 12% | 61.03 (A) (1) | 7.2% plus £0.072 each | 7.2% plus £0.072 each | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 61.03 (A) (2) | 7.2% plus £0.048 each | 7.2% plus £0.048 each | 61.09 (B) (2) | 12% | 8% | |
| 61.10 (A) (1) (a) (i) | £0.12 per dozen pairs | £0.12 per dozen pairs | ||||
| 61.03 (A) (3) (a) | 7.2% | 4.8% | ||||
| 61.10 (A) (1) (a) (ii) | ||||||
| 61.03 (A) (3) (b) | 7.2% | 7.2% | ||||
| 61.10 (A) (1) (a) (iii) | 12% | 12% | ||||
| 61.03 (B) (1) | 12% | 8% | ||||
| 61.03 (B) (2) | 12% | 12% | 61.10 (A) (1) (b) (i) | £0.12 per dozen pairs | £0.08 per dozen pairs | |
| 61.04 (A) | 7.2% | 7.2% | ||||
| 61.04 (B) (1) | 12% | 12% | 61.10 (A) (1) (b) (ii) | |||
| 61.04 (B) (2) | 12% | 8% | ||||
| 61.10 (A) (2) (a) (i) (I) | 12% | 8% | ||||
| 61.05 (A) | 6% | 6% | ||||
| 61.05 (B) (1) | 12% | 12% | 61.10 (A) (2) (a) (i) (II) | £0.48 per dozen pairs | £0.48 per dozen pairs | |
| 61.05 (B) (2) | 12% | 8% | ||||
| 61.06 (A) (1) | 6% | 6% | 61.10 (A) (2) (a) (ii) (I) | |||
| 61.06 (A) (2) | 6% | 6% | ||||
| 61.10 (A) (2) (a) (ii) (II) | 12% | 12% | ||||
| 61.06 (B) (1) (a) | 12% | 12% | ||||
| 61.10 (A) (2) (b) (i) (I) | 12% | 8% | ||||
| 61.06 (B) (1) (b) | 12% | 12% | ||||
| 61.06 (B) (2) (a) | 12% | 8% | 61.10 (A) (2) (b) (i) (II) | £0.36 per dozen pairs | £0.24 per dozen pairs | |
| 61.06 (B) (2) (b) | 12% | 8% | 61.10 (A) (2) (b) (ii) | 12% | 8% | |
| 61.07 (A) | 12% | 12% | 61.10 (B) (1) (b) | 12% | 12% | |
| 61.07 (B) | 12% | 8% | ||||
| 61.10 (B) (2) (b) | 12% | 8% | ||||
| 61.08 (A) (1) | 12% | 8% | ||||
| 61.08 (A) (2) | 12% | 12% | 61.10 (C) (1) (a) | 9.6% | 9.6% | |
| 61.08 (B) | 12% | 8% | ||||
| 61.10 (C) (1) (b) | 9.6% | 9.6% | ||||
| 61.09 (A) (1) | 12% or £0.04 each* | 12% or £0.04 each* | ||||
| 61.09 (A) (2) | 12% or £0.04 each* | 8% or £0.0267 each* | 61.10 (C) (2) (a) (i) | 12% or £0.40 per dozen pairs* | 8% or £0.2667 per dozen pairs* | |
| 61.10 (C) (2) (a) (ii) | 12% | 8% | ||||
| 61.09 (B) (1) | 12% | 12% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 61.10 (C) (2) (b) (i) | 12% | 12% | 62.02 (D) (1) (b) (ii) (II) | 12% or £0.024 each* | 8% or £0.016 each* | |
| 61.10 (C) (2) (b) (ii) | 12% | 8% | ||||
| 62.02 (D) (1) (b) (iii) (I) | ||||||
| 61.11 (B) (1) (b) | 12% | 12% | ||||
| 62.02 (D) (1) (b) (iii) (II) | 12% or £0.036 each* | 8% or £0.024 each* | ||||
| 61.11 (B) (2) (b) | 12% | 8% | ||||
| 61.11 (C) (1) (a) | 12% | 8% | 62.02 (D) (1) (c) (i) | |||
| 61.11 (C) (1) (b) | 12% | 12% | 62.02 (D) (1) (c) (ii) (I) | 12% | 12% | |
| 61.11 (C) (2) | 12% | 8% | 62.02 (D) (1) (c) (ii) (II) | 12% | 8% | |
| 62.01 (A) (1) | 12% | 12% | ||||
| 62.01 (A) (2) | 12% | 8% | 62.02 (D) (2) (a) (i) | 8% or £0.02 per sq. yd.* | 8% or £0.02 per sq. yd.* | |
| 62.01 (B) (2) (a) | 15% or £0.15 each* | 15% or £0.15 each* | 62.02 (D) (2) (a) (ii) | 8% or £0.02 per sq. yd.* | 5.3% or £0.0133 per sq. yd.* | |
| 62.01 (B) (2) (b) | 15% or £0.15 each* | 12% or £0.12 each* | 62.02 (D) (2) (b) | 11.2% | 7.5% | |
| 62.03 (B) (1) | 12% | 12% | ||||
| 62.02 (A) (1) | 6% | 6% | ||||
| 62.03 (B) (2) | 12% | 8% | ||||
| 62.02 (A) (5) (a) | 12% | 12% | ||||
| 62.04 (A) (1) | 8% | 8% | ||||
| 62.02 (A) (5) (b) | 12% | 8% | 62.04 (A) (2) | 8% | 5.3% | |
| 62.04 (B) (1) | 12% | 12% | ||||
| 62.02 (C) (1) | 8% | 8% | ||||
| 62.04 (B) (2) | 12% | 8% | ||||
| 62.02 (C) (2) | 8% | 5.3% | ||||
| 62.05 (B) (2) | 8% | 8% | ||||
| 62.02 (D) (1) (a) (i) | 6% | 6% | ||||
| 62.05 (B) (3) | 8% | 5.3% | ||||
| 62.02 (D) (1) (a) (ii) | 6% | 6% | 62.05 (C) (2) | 12% | 12% | |
| 62.05 (C) (3) | 12% | 8% | ||||
| 62.02 (D) (1) (b) (i) (I) | 12% or £0.048 per dozen* | 12% or £0.048 per dozen* | 62.05 (D) (2) | 24% or £0.024 per gross* | 24% or £0.024 per gross* | |
| 62.02 (D) (1) (b) (i) (II) | 12% or £0.048 per dozen* | 8% or £0.032 per dozen* | 62.05 (D) (3) | 24% or £0.024 per gross* | 16% or £0.016 per gross* | |
| 62.02 (D) (1) (b) (ii) (I) | 12% or £0.024 each* | 12% or £0.024 each* | 62.05 (E) (1) | 7.2% | 7.2% | |
| 62.05 (E) (2) | 7.2% | 4.8% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 62.05 (G) (2) | 12% | 12% | 62.05 (R) (1) (b) (ii) (III) | 12% or £0.024 each* | 8% or £0.16 each* | |
| 62.05 (G) (3) | 12% | 8% | ||||
| 62.05 (H) (2) | 8% | 8% | 62.05 (R) (1) (b) (iii) (II) | |||
| 62.05 (H) (3) | 8% | 5.3% | ||||
| 62.05 (IJ) (2) | 5.3% | 5.3% | 62.05 (R) (1) (b) (iii) (III) | 12% or £0.036 each* | 8% or £0.024 each* | |
| 62.05 (IJ) (3) | 5.3% | 3.6% | ||||
| 62.05 (K) (2) | 9.6% | 9.6% | 62.05 (R) (1) (c) (i) | |||
| 62.05 (K) (3) | 9.6% | 6.4% | ||||
| 62.05 (R) (1) (c) (ii) (II) | 12% | 12% | ||||
| 62.05 (L)(1) (b) | 9.6% | 9.6% | ||||
| 62.05 (R) (1) (c) (ii) (III) | 12% | 8% | ||||
| 62.05 (L) (1) (c) | 9.6% | 6.4% | ||||
| 63.01 (A) | 6% | 4% | ||||
| 62.05 (L) (2) (b) | 8% | 8% | ||||
| 64.02 | 20% or £0.1667 per pair* | 20% or £0.1667 per pair* | ||||
| 62.05 (L) (2) (c) | 8% | 5.3% | ||||
| 62.05 (M) (2) | 9.6% | 9.6% | 64.03 | 20% or £0.1667 per pair* | ||
| 62.05 (M) (3) | 9.6% | 6.4% | 64.04 | 20% or £0.1667 per pair* | 20% or £0.1667 per pair* | |
| 62.05 (N) (2) | 8% | 8% | ||||
| 62.05 (N) (3) | 8% | 5.3% | 64.05 (A) | 9.6% or £0.006 per dozen* | ||
| 62.05 (O) (2) | 12% | 12% | ||||
| 62.05 (O) (3) | 12% | 8% | 64.05 (B) (1) (a) | 8% | 8% | |
| 62.05 (P) | 12% or £0.40 per dozen pairs* | 8% or £0.2667 per dozen pairs* | 64.05 (B) (1) (b) | 7.2% | 7.2% | |
| 64.05 (B) (1) (c) | 14.4% | 14.4% | ||||
| 62.05 (Q) (2) | 6% | 6% | ||||
| 64.05 (B) (2) | 8% | 8% | ||||
| 62.05 (Q) (3) | 6% | 4% | ||||
| 64.05 (B) (3) (a) | £0.048 per dozen | £0.048 per dozen | ||||
| 62.05 (R) (1) (a) | 6% | 6% | ||||
| 64.05 (B) (3) (b) | ||||||
| 62.05 (R) (1) (b) (i) (II) | 12% | 12% | ||||
| 64.05 (B) (3) (c) | £0.012 per dozen | £0.12 per dozen | ||||
| 62.05 (R) (1) (b) (i) (III) | 12% | 8% | ||||
| 64.05 (B) (4) (a) | ||||||
| 62.05 (R) (1) (b) (ii) (II) | 12% or £0.024 each* | 12% or £0.024 each* | 64.05 (B) (4) (b) | 9.6% | 9.6% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 64.05 (B) (5) (a) | 9.6% or £0.006 per dozen* | 9.6% or £0.006 per dozen* | 65.05 (E) (2) (b) | 12% or £0.09 each* | 8% or £0.06 each* | |
| 64.06 (A) | 2.4% | 2.4% | ||||
| 65.05 (E) (2) (c) (i) | ||||||
| 64.06 (B) | 12% | 12% | ||||
| 65.02 (A) | 12% | 8% | 65.05 (E) (2) (c) (ii) | 6% | 4% | |
| 65.02 (C) (1) | 12% or £0.12 each* | 8% or £0.08 each* | 65.06 (B) | 2.4% | 1.6% | |
| 65.06 (D) (1) | 12% | 8% | ||||
| 65.02 (C) (2) (b) | 6% | 4% | ||||
| 65.06 (D) (2) (a) | 12% or £0.12 each* | 8% or £0.08 each* | ||||
| 65.03 (A) | 12% or £0.045 each* | 8% or £0.03 each* | 65.06 (D) (2) (b) (ii) | 12% | 8% | |
| 65.03 (B) (1) | 12% or £0.09 each* | 8% or £0.06 each* | 65.06 (D) (2) (b) (iii) | 6% | 4% | |
| 65.07 (A) | 12% | 8% | ||||
| 65.03 (B) (2) (a) | 15% | 15% | ||||
| 66.01 (A) | 6% or £0.08 each* | 4% or £0.0533 each* | ||||
| 65.03 (B) (2) (b) | 12% | 8% | ||||
| 65.04 (A) (1) | 15% | 15% | 66.01 (B) | 6% or £0.04 each* | ||
| 65.04 (A) (2) | 12% | 8% | ||||
| 66.03 (A) (2) | 6% | 4% | ||||
| 65.04 (C) (1) | 12% or £0.12 each* | 8% or £0.08 each* | 67.01 (A) | 12% | 8% | |
| 67.02 (A) (1) | 9.6% | 6.4% | ||||
| 65.04 (C) (2) (b) | 6% | 4% | ||||
| 67.02 (A) (2) | 12% | 8% | ||||
| 65.05 (A) | 12% or £0.045 each* | 8% or £0.03 each* | 67.04 (A) | 12% | 8% | |
| 68.01 | 16% | 10.7% | ||||
| 65.05 (B) | 12% | 8% | 68.02 (B) | 8% | 5.3% | |
| 65.05 (D) | 2.4% | 1.6% | 68.02 (C) | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of 10 beads* | |
| 65.05 (E) (1) (a) (i) | 15% | 15% | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of 10 beads* | ||
| 65.05 (E) (1) (a) (ii) | 12% | 8% | ||||
| 65.05 (E) (1) (b) | 12% or £0.12 each* | 8% or £0.08 each* | 68.02 (D) | 9.6% | ||
| 68.02 (E) | 16% | |||||
| 65.05 (E) (2) (a) | 12% | 8% | 68.06 (A) (1) | 7.2% | 4.8% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 68.06 (A) (2) (b) | 7.2% | 4.8% | 69.03 (A) (2) | 12% | 8% | |
| 69.04 (A) | 12% | 8% | ||||
| 68.09 (A) | £0.006 per sq. yd. | £0.004 per sq. yd. | ||||
| 69.05 (A) (1) | 9.6% | 6.4% | ||||
| 68.10 (A) | £0.006 per sq. yd. | £0.004 per sq. yd. | 69.05 (A) (2) | 12% | 8% | |
| 69.06 (A) (1) | 9.6% | 6.4% | ||||
| 68.10 (B) | 12% | 8% | ||||
| 69.06 (A) (2) | 12% | 8% | ||||
| 68.10 (C) | 9.6% | 6.4% | ||||
| 69.07 (A) | 9.6% | 6.4% | ||||
| 68.11 (A) | 12% | 8% | ||||
| 69.07 (B) (1) (a) | 6.7% | 4.5% | ||||
| 68.11 (B) | 8% | 5.3% | ||||
| 68.11 (C) | 8% | 5.3% | 69.07 (B) (1) (b) | 12% | 8% | |
| 68.12 (A) (1) | £0.036 per linear yard | £0.024 per linear yard | 69.08 (A) | 9.6% | 6.4% | |
| 68.12 (A) (2) | £0.054 per linear yard | £0.036 per linear yard | 69.08 (B) (1) | 12% or £0.003 each* | 8% or £0.002 each* | |
| 68.12 (A) (3) | £0.084 per linear yard | £0.056 per linear yard | 69.10 (A) | 9% | 6% | |
| 69.11 (A) | 12% or £0.012 each* | 8% or £0.008 each* | ||||
| 68.12 (A) (4) | £0.12 per linear yard | £0.089 per linear yard | ||||
| 69.11 (B) | £0.012 each | |||||
| 68.12 (A) (5) | £0.15 per linear yard | £0.10 per linear yard | 69.11 (C) | £0.36 per cwt. | £0.24 per cwt. | |
| 68.12 (C) (1) | 4.8% | 3.2% | ||||
| 69.12 (A) | 12% | 8% | ||||
| 68.14 (A) | 11.2% | 11.2% | ||||
| 68.16 (A) | 9.6% | 6.4% | 69.12 (B) (1) | 12% or £0.006 each* | 8% or £0.004 each* | |
| 68.16 (B) | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of 10 beads* | 69.12 (B) (2) | £0.012 each | £0.008 each | |
| 69.12 (B) (3) | £0.36 per cwt. | £0.24 per cwt. | ||||
| 68.16 (C) (1) | 16% | 10.7% | 69.13 (A) (1) | £0.12 each | £0.008 each | |
| 69.01 (A) | 12% | 8% | ||||
| 69.13 (A) (2) (a) (ii) | £0.36 per cwt. | £0.24 per cwt. | ||||
| 69.01 (B) | 9.6% | 6.4% | ||||
| 69.02 (A) | 12% | 8% | 69.14 (A) | 9.6% | 6.4% | |
| 69.03(A) (1) | 9.6% | 6.4% | 69.14 (B) | 8% | 5.3% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 69.14 (C) | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | 70.14 (A) (2) (a) | 9.6% | 6.4% | |
| 70.14 (A) (2) (a) | 41.2% | 41.2% | ||||
| 69.14 (D) | 12% | 8% | 70.19 (A) | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of beads* | |
| 69.14 (E) (1) | 6% | 4% | 12% or £0.001 per length of 10 beads or fraction of 10 beads* | 8% or £0.0007 per length of 10 beads or fraction of beads* | ||
| 70.04 | 9.6% | 6.4% | ||||
| 70.05 | 9.6% | 6.4% | ||||
| 70.19 (B) | 9.6% | |||||
| 70.06 | 9.6% | 6.4% | ||||
| 70.19 (C) | 8% | |||||
| 70.07 (B) | 9.6% | 6.4% | ||||
| 70.19 (D) | 9.6% | 6.4% | ||||
| 70.07 (D) (1) | 12% | 8% | ||||
| 70.19 (E) (1) | 9.6% | 6.4% | ||||
| 70.07 (D) (2) | 9.6% | 6.4% | ||||
| 70.08 (A) | £0.01 per lb. | £0.01 per lb. | 70.21 (A) | 9.6% | 6.4% | |
| 70.21 (B) | 12% | 8% | ||||
| 70.08 (B) (1) (b) | 9.6% | 6.4% | ||||
| 70.21 (C) (1) (b) | 9.6% | 6.4% | ||||
| 70.08 (B) (2) | £0.01 per lb. | £0.0067 per lb. | ||||
| 71.05 (B) (2) | 9.6% | 6.4% | ||||
| 70.09 (A) | £0.54 per cwt. | £0.36 per cwt. | ||||
| 71.06 (B) | 9.6% | 6.4% | ||||
| 70.09 (B) (1) (a) | 41.2% | 41.2% | 71.07 (B) (2) | 9.6% | 6.4% | |
| 71.08 (B) | 9.6% | 6.4% | ||||
| 70.9 (B) (2) (b) | 9.6% | 6.4% | ||||
| 71.09 (B) (2) | 9.6% | 6.4% | ||||
| 70.10 (A) | 2.5% | 1.6% | ||||
| 71.10 (B) | 9.6% | 6.4% | ||||
| 70.10 (B) (1) | 12% or £0.064 per gross* | 8% or £0.0427 per gross* | 71.12 | 9.6% | 6.4% | |
| 71.13 | 9.6% | 6.4% | ||||
| 70.10 (B) (2) | 14.4% | 9.6% | ||||
| 71.14 (B) | 9.6% | 6.4% | ||||
| 70.13 (A) (1) | 8% or £0.096 per dozen* | 5.3% or £0.064 per dozen* | 71.15 | 9.6% | 6.4% | |
| 70.13 (A) (2) | 8% or £0.075 per dozen* | 5.3% or £0.05 per dozen* | 71.16 | 9.6% | 6.4% | |
| 73.12 (A) | 10% | 8% | ||||
| 70.13 (C) | 9.6% | 6.4% | ||||
| 73.12 (B) (1) | 7.5% | 6% | ||||
| 70.14 (A) (1) (b) | 9.6% | 6.4% | ||||
| 73.13 (A) | 6% | 4% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 73.13 (B) (1) (b) | 6% | 4% | 73.32 (A) | 12% | 8% | |
| 73.32 (B) | 18% | 12% | ||||
| 73.14 (A) | 6% or £4.80 per ton* | 4% or £3.20 per ton* | 73.32 (C) | 18% | 12% | |
| 73.32 (D) | 18% | 12% | ||||
| 73.18 (A) | 7.2% | 4.8% | ||||
| 73.32 (E) | 15% | 15% | ||||
| 73.21 (IJ) (1) (a) | 12% | 12% | ||||
| 73.35 (A) | 15% | 15% | ||||
| 73.21 (IJ) (2) (a) | 12% | 12% | 73.35 (B) | £0.03 per lb. | £0.02 per lb. | |
| 73.22 (B) (1) | 10% | 8% | 73.35 (C) | 6% | 4% | |
| 73.22 (B) (2) | 3.6% | 2.4% | 73.36 (A) (2) | 9.6% | 6.4% | |
| 73.23 (A) (1) | 6% | 4% | 73.36 (B) (1) | 4.8% | 3.2% | |
| 73.23 (A) (2) | 7.2% | 4.8% | 73.37 (A) | 4.8% | 3.2% | |
| 73.23 (B) (1) | 8% | 5.3% | 73.38 (A) | 9.6% | 6.4% | |
| 73.23 (B) (2) (a) | 8% | 5.3% | 73.38 (B) | 6% | 4% | |
| 73.25 (B) (1) | 6% | 4% | 73.38 (C) | 9.6% | 6.4% | |
| 73.26 | 6% or £4.80 per ton† | 4% or £3.20 per ton† | 73.38 (D) (1) | 9.6% | 6.4% | |
| 73.38 (D) (2) | 8% | 5.3% | ||||
| 73.27 (A) | 4.8% or £9.60 per ton* | 3.2% or £6.40 per ton* | 73.38 (E) (1) (c) | 6% or £1.44 each* | 4% or £0.96 each* | |
| 73.27 (B) | 8% | 5.3% | ||||
| 73.38 (E) (2) (a) | 8% | |||||
| 73.27 (C) | 6% or £7.20 per ton* | 4% or £4.80 per ton* | 73.38 (E) (3) (a) (i) | 7.5% | 6% | |
| 73.27 (D) | 8% or £8.00 per ton* | 5.3% or £5.333 per ton* | 73.38 (E) (3) (b) (ii) | 7.2% or £0.03 each* | 4.8% or £0.02 each* | |
| 73.28 (A) | 4.8% or £9.60 per ton* | 3.2% or £6.40 per ton* | 73.38 (E) (3) (b) (iii) | 12% or £0.0375 each* | 9.6% or £0.03 each* | |
| 73.29 (B) (1) | 12% | 8% | ||||
| 73.38 (E) (3) (c) (i) | ||||||
| 73.31 (A) | 8% | 5.3% | ||||
| 73.31 (B) | 18% | 12% | 73.38 (E) (3) (c) (ii) | 7.2% | 4.8% | |
| 73.31 (C) | 12% | 8% | ||||
| 73.38 (E) (3) (d) (i) | 6% | 4% | ||||
| 73.31 (E) (1) | 18% | 12% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 73.39 (A) | 5.3% or £0.0015 per ounce* | 3.6% or £0.001 per ounce* | 74.18 (A) | 8% | 5.3% | |
| 74.18 (B) | 8% | 5.3% | ||||
| 73.39 (B) (1) | 8% | 5.3% | 74.18 (C) | 9.6% | 6.4% | |
| 73.39 (B) (2) | 5.3% or £0.0015 per ounce* | 3.6% or £0.001 per ounce* | 74.18 (D) | 6% | 4% | |
| 74.19 (A) | 9.6% | 6.4% | ||||
| 73.40 (A) | 6% | 4% | 74.19 (B) | 6% | 4% | |
| 73.40 (B) | 12% | 8% | 74.19 (C) | 9.6% | 6.4% | |
| 73.40 (C) (2) | 8% | 5.3% | 74.19 (C1) | 8% | 8% | |
| 73.40 (D) (2) | 8% | 5.3% | 75.06 (A) | 9.6% | 6.4% | |
| 73.40 (E) | 9.6% | 6.4% | 75.06 (B) (1) | 8% | 5.3% | |
| 73.40 (F) | 8% | 5.3% | 75.06 (C) | 15% | 15% | |
| 73.40 (G) | 8% | 5·3% | 75.06 (C1) | 8% | 8% | |
| 73.40 (H) | 12% | 8% | 76.02 (A) | 6% | 4% | |
| 73.40 (IJ) | 4.8% | 3.2% | 76.03 (A) | 8% | 5.3% | |
| 73.40 (K) | 8% | 5.3% | 76.03 (B) (1) | 6% | 4% | |
| 73.40 (L) | 9.6% | 6.4% | 76.04 | 6% | 4% | |
| 73.40 (M) | 12% | 8% | 76.06 (A) | 6% | 4% | |
| 73.40 (N) (2) (a) | 8% | 5.3% | 76.08 (A) (1) (a) | 12% | 12% | |
| 73.40 (N) (3) (a) (i) | 7.5% | 6% | 76.08 (A) (2) (a) | 12% | 12% | |
| 73.40 (N) (3) (b) (i) | 9.6% or £0.03 each* | 6.4% or £0.02 each* | 76.08 (B) (1) | 9.6% | 6.4% | |
| 76.08 (C) (1) | 8% | 5.3% | ||||
| 73.40 (N) (3) (c) (i) | 7.2% | 4.8% | ||||
| 76.08 (C) (2) (a) | 6% | 4% | ||||
| 74.07 (A) | 18% | 12% | ||||
| 76.09 (A) (1) | 8% | 5.3% | ||||
| 74.08 (A) | 8% | 5.3% | ||||
| 76.10 (A) | 7.2% | 4.8% | ||||
| 74.08 (B) | 8% | 5.3% | ||||
| 76.10 (B) | 12% | 8% | ||||
| 74.09 (A) | 6% | 4% | ||||
| 76.10 (C) (1) (a) | 8% | 5.3% | ||||
| 74.11 (A) | 8% | 5.3% | ||||
| 74.15 (A) | 15% | 15% | 76.14 (A) | 4.8% or £9.60 per ton* | 3.2% or £6.40 per ton* | |
| 74.17 (A) | 4.8% | 3.2% | ||||
| 74.17 (B) | 9.6% | 6.4% | 76.15 (A) | 18% | ||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 76.15 (B) | 9.6% | 6.4% | 82.02 (A) (3) (a) | 15% plus £0.9 each | 12% plus £0.072 each | |
| 76.15 (C) | 9.6% | 6.4% | ||||
| 76.16 (A) | 12% | 8% | ||||
| 76.16 (B) | 6% | 4% | 82.02 (B) (2) | 12% plus £0.072 each | 8% plus £0.048 each | |
| 76.16 (C) | 12% | 8% | ||||
| 76.16 (D) | 9.6% | 6.4% | 82.02 (C) (2) (a) | 15% or £0.005 each* | ||
| 76.16 (E) (1) | 8% | 5.3% | ||||
| 76.16 (F) | 12% | 8% | 82.02 (C) (3) | 15% plus £0.09 each | ||
| 76.16 (G) | 6% | 4% | ||||
| 76.16 (H) | 15% | 15% | ||||
| 76.16 (H1) | 6% | 4% | 82.02 (D) (1) | 15% plus £0.09 each | 12% plus £0.072 each | |
| 76.16 (H2) | 8% | 8% | ||||
| 78.03 | 2.4% | 1.6% | 82.02 (E) (1) | 15% plus £0.09 each | ||
| 78.05 (A) | 2.4% | 1.6% | ||||
| 78.06 (A) | 7.2% | 4.8% | ||||
| 79.05 (A) | 9.6% | 6.4% | 82.02 (E) (2) | 15% plus £0.09 | 12% plus £0.072 | |
| 79.06 (A) | 9.6% | 6.4% | ||||
| 79.06 (A1) | 8% | 8% | for each 24 feet of such length and a sum in proportion for any remainder | for each 24 feet of such length and a sum in proportion for any remainder | ||
| 80.06 (A) | 7.2% | 4.8% | ||||
| 80.06 (B) | 9.6% | 6.4% | 82.03 (A) | 12% plus £0.0119 each | 9.6% plus £0.009 each | |
| 80.06 (B1) | 8% | 8% | ||||
| 82.01 (A) | 8% | 5.3% | ||||
| 82.04 (A) | 18% | 12% | ||||
| 82.01 (B) (1) | 6% | 4% | ||||
| 82.04 (B) | 6% | 4% | ||||
| 82.01 (B) (2) (a) | 6% | 4% | ||||
| 82.04 (C) | 7.2% | 4.8% | ||||
| 82.01 (C) (1) | 4.8% | 3.2% | 82.04 (D) | 9.6% | 6.4% | |
| 82.01 (C) (2) (a) | 6% | 4% | 82.09 (A) | 18% | 18% | |
| 82.09 (B) | 12% | 12% | ||||
| 82.01 (D) (1) (a) | 6% | 4% | ||||
| 82.10 (A) | 18% | 18% | ||||
| 82.01 (D) (2) | 12% | 8% | 82.10 (B) | 12% | 12% | |
| 82.02 (A) (2) (a) | 15% or £0.005 each* | 12% or £0.004 each* | 82.11 (A) | 18% or £0.288 the gross* | 12% or £0.192 the gross* | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 82.11 (B) | 9.6% | 6.4% | 83.14 | 12% | 8% | |
| 82.13 (A) | 12% | 12% | 83.15 (A) | 6% | 4% | |
| 82.14 (A) | 6% plus 12% or £0.004 each* | 6% plus 12% or £0.004 each* | 84.10 (A) (1) | 8% | 5.3% | |
| 84.10 (B) (1) | 8% | 5.3% | ||||
| 84.10 (B) (2) | 8% | 5.3% | ||||
| 82.14 (B) | 8% | 8% | ||||
| 84.10 (C) (1) | 8% | 5.3% | ||||
| 82.15 | 12% | 12% | ||||
| 84.10 (C) (2) (a) | 8% | 5.3% | ||||
| 83.01 (A) (3) (a) | 12% | 8% | ||||
| 83.02 (B) (1) | 12% | 8% | 84.10 (C) (3) (a) | 8% | 5.3% | |
| 83.02 (B) (2) | 9.6% | 6.4% | ||||
| 84.12 (A) | 12% | 8% | ||||
| 83.02 (B) (3) | 9.6% | 6.4% | ||||
| 84.14 (A) | 9.6% | 6.4% | ||||
| 83.02 (B) (4) | 8% | 5.3% | ||||
| 84.15 (B) (2) | 18% | 15% | ||||
| 83.03 (A) | 7.2% | 4.8% | ||||
| 84.17 (A) | 4.8% | 3.2% | ||||
| 83.04 (A) | 8% | 5.3% | ||||
| 84.17 (B) (1) | 6% | 4% | ||||
| 83.04 (B) | 7.2% | 4.8% | ||||
| 84.17 (B) (2) (a) (i) | 8% | 5.3% | ||||
| 83.04 (C) | 12% | 8% | ||||
| 84.18 (B) | 6% | 4% | ||||
| 83.05 (A) | 6% or £0.004 the article* | 4% or £0.0027 the article* | 84.18 (C) (1) | 4.8% | 3.2% | |
| 83.06 (A) (1) | 9.6% | 6.4% | 84.20 (A) | 4.8% | 3.2% | |
| 83.06 (A) (2) (a) (i) | 9.6% | 6.4% | 84.20 (B) (2) | 4.8% | 3.2% | |
| 84.21 (B) | 9.6% | 6.4% | ||||
| 83.06 (A) (2) (a) (ii) | 12% | 8% | ||||
| 84.21 (C) (2) | 9.6% | 6.4% | ||||
| 83.06 (B) (1) (a) | 7.2% | 4.8% | 84.22 (A) (2) | 8% | 5.3% | |
| 84.22 (B) | 4.8% | 3·2% | ||||
| 83.07 (A) (1) | 9.6% | 6.4% | ||||
| 84.22 (C) | 9.6% | 6.4% | ||||
| 83.07 (A) (2) (a) | 7.2% | 4.8% | ||||
| 84.24 (A) (2) | 7.5% or £5.625 each* | 6% or £4.50 each* | ||||
| 83.07 (B) (1) | 7.2% | 4.8% | ||||
| 83.11 (A) | 12% | 8% | 84.24 (A) (3) | 7.5% | ||
| 83.11 (B) | 9.6% | 6.4% | 84.24 (A) (4) | 7.5% | 6% | |
| 83.12 (A) | 9.6% | 6.4% | 84.24 (A) (5) (a) | 4.5% | 3% | |
| 83.13 (A) | 12% | 8% | ||||
| 84.24 (A) (5) (b) | 4.5% | 3% | ||||
| 83.13 (B) | 8% | 5.3% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 84.25 (C) | 9.6% | 6.4% | 85.01 (C) (1) | 12% | 8% | |
| 84.26 (A) | 12% | 8% | 85.01 (C) (2) (a) | 12% or £0.06 each* | 12% or £0.06 each* | |
| 84.26 (B) | 8% | 5.3% | ||||
| 84.26 (C) (1) (a) | 8% | 5.3% | 85.01 (C) (2) (b) | |||
| 84.28 (A) | 6% | 4% | ||||
| 85.01 (C) (2) (c) (i) | 12% | 12% | ||||
| 84.29 (A) (1) | 8% | 5.3% | ||||
| 84.30 (A) (1) | 8% | 5.3% | 85.01 (D) (2) | |||
| 84.38 (A) | 8% | 5.3% | 85.02 (B) | 12% | 12% | |
| 84.40 (A) | 4.8% | 3.2% | 85.03 (A) | 12% | 8% | |
| 84.40 (B) | 14% | 11% | 85.03 (B) (2) | 12% | 8% | |
| 85.04 (A) | 8% | 5.3% | ||||
| 84.40 (C) (1) (a) | 8% | 5.3% | ||||
| 85.06 (A) | 9.6% | 9.6% | ||||
| 84.51 (A) | 6% | 4% | ||||
| 85.06 (B) | 6% | 6% | ||||
| 84.55 (A) | 6% | 4% | ||||
| 85.07 (A) | 9.6% | 9.6% | ||||
| 84.56 (A) | 9.6% | 6.4% | ||||
| 84.59 (A) (1) | 9.6% | 6.4% | 85.08 (A) | 15% or £0.0225 each* | 15% or £0.0225 each* | |
| 84.59 (A) (2) (a) | 8% | 5.3% | ||||
| 85.08 (B) (1) | ||||||
| 84.59 (A) (2) (b) | 3.6% | 2.4% | ||||
| 85.08 (B) (2) | £0.018 each | £0.012 each | ||||
| 84.59 (B) (1) | 3.6% | 2.4% | ||||
| 85.08 (B) (3) | £0.006 each | £0.004 each | ||||
| 84.59 (C) (1) (a) | 8% | 5.3% | ||||
| 85.12 (A) (1) (a) (i) | 6% | 6% | ||||
| 84.61 (A) | 8% | 5.3% | ||||
| 84.61 (C) | 8% | 5.3% | 85.12 (A) (1) (a) (ii) | 18% | 18% | |
| 84.63 (A) | 6% | 4% | ||||
| 85.12 (A) (1) (a) (iii) | 8% | 8% | ||||
| 84.63 (B) (1) | 8% | 5.3% | ||||
| 84.63 (C) (1) | 4.8% | 3.2% | 85.12 (A) (1) (b) (i) | 6% | 6% | |
| 84.64 (A) | 11.2% | 11.2% | ||||
| 85.12 (A) (2) (a) | 9.6% | 9.6% | ||||
| 84.65 (A) | 8% | 5.3% | ||||
| 85.01 (A) (3) (b) | 9.6% | 6.4% | 85.12 (B) (1) | 14% | 14% | |
| 85.12 (B) (1A) | 9.6% | 9.6% | ||||
| 85.01 (B) (1) | 9.6% | 6.4% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 85.12 (C) (1) | 9.6% | 9.6% | 85.20 (B) | 12% | 12% | |
| 85.12 (D) (1) | 14% | 14% | 85.20 (C) (1) (b) | 9.6% or £0.06 each* | 9.6% or £0.06 each* | |
| 85.12 (E) (1) | 4% | 4% | ||||
| 85.12 (E) (2) | 9.6% | 9.6% | 85.22 (A) | |||
| 85.12 (E) (4) (b) | 6% | 6% | 85.23 (B) (1) | 12% | 8% | |
| 85.24 (A) | 11.2% | 11.2% | ||||
| 85.12 (F) | 9.6% | 9.6% | ||||
| 85.14 (A) | 12% or £0.12 each* | 12% or £0.12 each* | 85.26 (A) | 12% | 12% | |
| 85.26 (B) | £0.018 | £0.018 | ||||
| 85.14 (B) (1) | 12% or £0.168 each* | 12% or £0.168 each* | ||||
| 85.14 (B) (2) (a) | 12% | 12% | 87.01 (D) (2) | 29% or £12.00 per body* in respect of the body (if any) ; 25.2% in respect of the chassis | 29% or £12.00 per body* in respect of the body (if any) ; 25.2% in respect of the chassis | |
| 85.15 (C) (1) | 12% or £3.60 each* | 12% or £3.60 each* | ||||
| 85.15 (C) (3) | 12% or £1.20 each* | 12% or £1.20 each* | 87.02 (A) (2) (b) (i) | 25.2% | ||
| 85.15 (D) (3) (a) | 12% or £0.168 each* | 12% or £0.168 each* | 87.02 (A) (2) (b) (ii) | 36.5% | 36.5% | |
| 87.02 (B) (2) (a) (i) | 36.5% | 36.5% | ||||
| 85.15 (D) (3) (b) (i) | 12% | 12% | ||||
| 87.02 (B) (2) (a) (ii) | 29% | 29% | ||||
| 85.18 (B) (1) | 12% or £0.06 each* | 12% or £0.06 each* | ||||
| 87.02 (B) (2) (b) | 36.5% | 36.5% | ||||
| 85.18 (B) (2) | 12% | 12% | ||||
| 87.02 (D) (2) (a) | 25.2% | 25.2% | ||||
| 85.18 (C) | 12% | 12% | ||||
| 85.19 (B) (1) (a) | 12% or £0.024 each* | 12% or £0.024 each* | 87.02 (D) (2) (b) | 36.5% | 36.5% | |
| 87.03 (B) (2) | 25.2% | 25.2% | ||||
| 85.19 (B) (2) (a) | 12% | 12% | ||||
| 87.04 (B) (2) (a) | 36.5% | 36.5% | ||||
| 85.19 (C) (1) | 12% | 12% | ||||
| 87.04 (B) (2) (b) | 25.2% | 25.2% | ||||
| 85.19 (D) (1) | 12% | 12% | ||||
| 85.20 (A) (2) (b) | 15% | 15% | 87.05 (B) (2) (a) (i) | 36.5% | 36.5% | |
| 85.20 (A) (2) (c) | 12% | 12% | 87.05 (B) (2) (a) (ii) | 25.2% | 25.2% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 87.05 (B) (2) (b) (i) | 29% | 29% | 87.12 (B) (3) | 12% | 12% | |
| 87.12 (B) (4) | 12% | 12% | ||||
| 87.05 (B) (2) (b) (ii) | 59% | 59% | ||||
| 87.12 (B) (5) | 12% | 12% | ||||
| 87.05 (B) (2) (c) | 29% or £12.00 per body* | 29% or £12.00 per body* | 87.13 (A) | 12% | 12% | |
| 87.14 (A) (1) | 10.5% | 10.5% | ||||
| 87.05 (B) (2) (d) | 25.2% | 25.2% | 87.14 (A) (2) | 21% or £18.00 each* | 21% or £18.00 each* | |
| 87.06 (A) | £0.01 per lb. | £0.01 per lb. | ||||
| 87.14 (B) | 21% or £12.00 each* | 21% or £12.00 each* | ||||
| 87.06 (C) | 8% | 8% | ||||
| 87.06 (E) (1) (a) | 48.7% | 48.7% | 87.14 (C) | |||
| 87.14 (D) (1) | £0.01 per lb. | £0.01 per lb. | ||||
| 87.06 (E) (1) (b) (i) | 48.7% | 48.7% | ||||
| 87.14 (D) (2) | 8% | 8% | ||||
| 87.06 (E) (1) (b) (ii) | 41.2% | 41.2% | ||||
| 87.14 (D) (3) | 22.5% | 22.5% | ||||
| 87.06 (E) (1) (c) | 41.2% | 41.2% | 87.14 (D) (4) (a) | 26.2% | 26.2% | |
| 87.06 (E) (2) | 48.7% | 48.7% | 87.14 (D) (4) (b) (ii) | 22.5% | 22.5% | |
| 87.06 (E) (3) | 48.7% | 48.7% | ||||
| 87.14 (E) | 8% | 8% | ||||
| 87.06 (E) (4) (a) | 41.2% | 41.2% | ||||
| 87.14 (F) | 6% | 6% | ||||
| 87.08 (B) | 25.2% | 25.2% | 87.14 (G) | 12% | 12% | |
| 87.09 (A) (2) (a) | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 87.14 (H) | 8% | 8% | |
| 87.09 (A) (2) (a) | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 87.14 (IJ) | 9.6% | 9.6% | |
| 87.09 (A) (2) (a) | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 21.5% in respect of the side-car ; 24.5% in respect of the cycle | 87.14 (K) (1) (a) | 4.5% | 3% | |
| 87.14 (K) (1) (b) | 4.5% | 3% | ||||
| 87.09 (A) (2) (b) | 24.5% | 24.5% | ||||
| 90.01 (A) | 8% | 5.3% | ||||
| 87.09 (B) | 21.5% | 21.5% | 90.03 (B) (1) (a) | 8% or £0.048 each* | 5.3% or £0.032 each* | |
| 87.10 (A) (2) | 8% | 8% | ||||
| 87.12 (B) (1) | 6% plus £0.12 each | 6% plus £0.12 each | 90.03 (B) (1) (b) | |||
| 87.12 (B) (2) | 12% or £0.12 each* | 12% or £0.12 each* | 90.03 (B) (1) (c) | 8% or £0.016 each* | 5.3% or £0.0107 each* | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 90.03 (B) (1) (d) | 8% or £0.008 each* | 5.3% or £0.0053 each* | 92.05 | 5.3% | 3.6% | |
| 92.06 | 5.3% | 3.6% | ||||
| 90.03 (B) (1) (e) | 8% | 5.3% | 92.07 | 5.3% | 3.6% | |
| 92.08 (A) (1) | 9.6% | 6.4% | ||||
| 90.04 (B) (1) | 8% or £0.048 each* | 5.3% or £0.032 each* | 92.08 (A) (2) | 5.3% | 3.6% | |
| 92.09 (B) | 5.3% | 3.6% | ||||
| 90.04 (B) (2) | 8% | 5.3% | ||||
| 92.10 (B) | 5.3% | 3.6% | ||||
| 90.18 (A) | 12% | 8% | ||||
| 92.11 (A) | 5.3% | 5.3% | ||||
| 90.19 (A) | 6% | 4% | ||||
| 90.19 (B) | 12% | 8% | 92.12 (A) | 2.4% or £0.012 each* | 1.6% or £0.008 each* | |
| 90.26 (A) (1) | 2.4% | 1.6% | ||||
| 92.13 (A) | 5.3% | |||||
| 90.26 (B) (1) | 12% | 8% | ||||
| 93.04 (A) | 9.6% | 6.4% | ||||
| 90.29 (A) (1) | 12% | 8% | ||||
| 93.06 (A) | 9.6% | 6.4% | ||||
| 91.01 (B) (1) | 5.3% or £0.16 each* | 3.6% or £0.1067 each* | 93.07 (A) | £0.36 per hundred | £0.24 per hundred | |
| 91.02 (A) | 8% | 5.3% | ||||
| 94.01 (A) (1) (b) | ||||||
| 91.03 (A) | 8% | 5.3% | ||||
| 91.04 (A) | 8% | 5.3% | 94.01 (A) (2) | 9.7% | 7.4% | |
| 91.07 (A) | 5.3% or £0.16 each* | 3.6% or £0.1067 each* | 94.01 (A) (3) | 14.4% or £0.288 per chair* | 11% or £0.22 per chair* | |
| 91.08 (A) | 8% | 5.3% | ||||
| 94.01 (A) (4) | 7.2% | |||||
| 91.09 | 5.3% | 3.6% | ||||
| 91.10 (A) | 8% | 5.3% | 94.01 (A) (5) (a) (i) | 10% | 6.7% | |
| 91.11 (A) (1) | 8% | 5.3% | ||||
| 94.01 (A) (5) (a) (ii) | 12% | 9.2% | ||||
| 91.11 (A) (2) (a) | 5.3% or £0.16 each* | 3.6% or £0.1067 each* | ||||
| 94.01 (A) (5) (b) (i) | 12% | 8% | ||||
| 91.11 (A) (2) (b) | 5.3% or £0.04 each* | 3.6% or £0.0267 each* | 94.01 (A) (5) (b) (i) (II) | 6% | 4% | |
| 92.01 | 5.3% | 3.6% | ||||
| 94.01 (A) (5) (b) (ii) | 14.4% | 11% | ||||
| 92.02 | 5.3% | 3.6% | ||||
| 92.03 | 5.3% | 3.6% | 94.01 (B) (1) | 42% | 42% | |
| 92.04 | 5.3% | 3.6% | 94.01 (B) (2) | 9.7% | 7.4% | |
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 94.01 (B) (3) | 14.4% or £0.115 each* | 11% or £0.089 each* | 95.01 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | |
| 94.01 (B) (4) | 14.4% or £0.173 each* | 11% or £0.132 each* | ||||
| 94.01 (B) (5) | 7.2% | 5.5% | 95.02 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | ||
| 94.01 (B) (6) (a) | 14.4% | 11% | 12% or £0.001 per length of ten beads or fraction of ten beads* | |||
| 94.01 (B) (6) (b) | 12% | 9.2% | ||||
| 94.01 (B) (6) (bb) | 9.7% | 9.7% | 95.03 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | |
| 94.02 (A) | 12% | 8% | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | ||
| 94.02 (C) (1) | 12% | 8% | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | ||
| 94.03 (A) | 14.4% | 11% | ||||
| 94.03 (B) | 14.4% | 11% | 95.04 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | ||
| 94.03 (C) (1) (a) | 9.7% | 7.4% | ||||
| 94.03 (C) (1) (b) | 12% | 9.2% | ||||
| 94.03 (C) (2) (a) | 7.2% | 5.5% | 95.05 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | ||
| 94.03 (C) (2) (b) | 14.4% | 11% | ||||
| 94.03 (C) (3) | 11.5% | 8.9% | 95.06 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | |
| 94.03 (D) (1) (a) | 12% | 9.2% | ||||
| 94.03 (D) (1) (b) | 14.4% | 11% | ||||
| 94.03 (D) (2) | 14.4% | 11% | 95.07 (A) | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | |
| 94.04 (A) | 14.4% | 11% | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | ||
| 94.04 (B) (2) | 14.4% | 11% | 12% or £0.001 per length of ten beads or fraction of ten beads* | 8% or £0.0007 per length of ten beads or fraction of ten beads* | ||
| 94.04 (C) | 12% | 8% | ||||
| 94.04 (D) | 8% | 5.3% | 95.08 (A) | 9.6% | ||
| 94.04 (E) | 8% | 5.3% | 95.08 (B) | 12% | ||
| 94.04 (F) (1) | 12% | 8% | 96.01 | 18% | ||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 96.02 (A) (2) | 18% | 18% | 97.05 (B) | 8% | 5.3% | |
| 96.03 | 8% | 5.3% | 97.05 (C) | 12% | 8% | |
| 96.05 (A) | 12% | 8% | 97.06 (A) | 12% | 8% | |
| 96.06 (A) | 8% | 5.3% | 97.06 (A1) | 2.4% | 1.6% | |
| 97.01 (A) | 9.6% | 6.4% | 97.06 (B) | 12% | 8% | |
| 97.01 (B) | 12% | 8% | ||||
| 97.01 (C) | 9.6% | 6.4% | 97.06 (D) | 18% plus £0.12 per racquet, frame or bend | 12% plus £0.08 per racquet, frame or bend | |
| 97.01 (D) (1) | 12% | 8% | 18% plus £0.12 per racquet, frame or bend | 12% plus £0.08 per racquet, frame or bend | ||
| 97.02 (A) | 12% or £0.012 each* | 8% or £0.008 each* | ||||
| 97.06 (E) | 18% | |||||
| 97.02 (B) | 12% | 8% | ||||
| 97.06 (F) | 18% | 12% | ||||
| 97.03 (A) | 9.6% | 6.4% | ||||
| 97.06 (H) | 12% | 8% | ||||
| 97.03 (B) | 9.6% or £0.004 per dozen or part of a dozen* | 6.4% or £0.0027 per dozen or part of a dozen* | 97.06 (IJ) | 12% | 8% | |
| 9.6% or £0.004 per dozen or part of a dozen* | 6.4% or £0.0027 per dozen or part of a dozen* | 97.06 (K) | 12% | 8% | ||
| 97.06 (L) | 12% | 8% | ||||
| 97.03 (C) | 9.6% | 6.4% | 97.06 (M) | 8% | 5.3% | |
| 97.03 (D) | 12% or £0.012 each* | 8% or £0.008 each* | 97.06 (O) | 2.4% | 1.6% | |
| 97.03 (E) (1) | 9.6% or £0.012 each* | 6.4% or £0.008 each* | 97.07 (A) | 9.6% or £0.08 each* | 6.4% or £0.0533 each* | |
| 97.03 (E) (2) | 9.6% | 6.4% | ||||
| 97.03 (F) (1) | 12% or £0.012 each* | 8% or £0.008 each* | 97.07 (B) | 9.6% or £0.04 each* | ||
| 97.03 (G) (1) | 9.6% | 6.4% | 97.07 (D) | 9.6% | 6.4% | |
| 97.03 (G) (2) | 9.6% | 6.4% | 97.07 (E) | 2.4% | 1.6% | |
| 97.04 (A) | £0.072 per dozen packs | £0.048 per dozen packs | 97.07 (F) | 9.6% | 6.4% | |
| 97.04 (B) (1) | 10% | 6.7% | 98.01 (A) | 18% or £0.018 per gross* | 12% or £0.012 per gross* | |
| 97.04 (B) (2) | 12% | 8% | ||||
| 97.04 (C) | 2.4% | 1.6% | 98.01 (B) | 12% or £0.012 per gross* | 8% or £0.008 per gross* | |
| 97.05 (A) | 3.6% or £0.0007 each* | 2.4% or £0.0004 each* | ||||
| 98.01 (C) | 7.2% | 4.8% | ||||
| --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading No. | United Kingdom rate | Northern Ireland rate | Tariff Heading No. | United Kingdom rate | Northern Ireland rate | |
| 98.02 (A) | 9.6% or £0.001 per inch or part of an inch of the length* | 6.4% or £0.0007 per inch or part of an inch of the length* | 98.05 (A) (2) | 8% or £0.192 per gross* | 5.3% or £0.128 per gross* | |
| 98.05 (C) (1) | 8% or £0.048 per gross* | 5.3% or £0.032 per gross* | ||||
| 98.02 (B) (1) | 9.6% or £0.001 per inch or part of an inch of the length* | 6.4% or £0.0007 per inch or part of an inch of the length* | 98.05 (C) (2) | 8% or £0.096 per gross* | 5.3% or £0.064 per gross* | |
| 98.07 (A) | 2.4% | 1.6% | ||||
| 98.02 (B) (2) | 9.6% or £0.0005 per inch or part of an inch of the length* | 6.4% or £0.0003 per inch or part of an inch of the length* | 98.08 (A) (1) | 12% or £0.04 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | 8% or £0.0267 per 12 yds. or fraction of 12 yds. of the length of the ribbon* | |
| 98.02 (B) (3) | 9.6% | 6.4% | 98.08 (A) (2) | 12% or £0.08 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 8% or £0.0533 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | |
| 98.03 (A) | £0.006 each | £0.004 each | 12% or £0.08 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | 8% or £0.0533 per 3 yds. or fraction of 3 yds. of the length of the ribbon* | ||
| 98.03 (B) (1) | £0.003 each | £0.002 each | ||||
| 98.10 (A) | 9.6% or £0.008 each* | |||||
| 98.03 (B) (2) | £0.024 per dozen | £0.016 per dozen | ||||
| 98.10 (B) | 9.6% | |||||
| 98.03 (B) (3) (a) | £0.024 per dozen | £0.016 per dozen | ||||
| 98.11 (A) | 6% | 4% | ||||
| 98.03 (C) | 8% or £0.048 per gross* | 5.3% or £0.032 per gross* | 98.11 (B) (2) | 6% | 4% | |
| 98.12 (A) | 6% | 4% | ||||
| 98.05 (A) (1) | 8% or £0.096 per gross* | 5.3% or £0.064 per gross* | 98.14 | 9.6% | 6.4% | |
| 98.15 (A) | 12% | 8% |
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