LegalizeS.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972
These amending acts are not in its history: the source does not say when their effect began (22)
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(1) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(2) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(3) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(4) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(5) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(25), 5(26), 5(27), 5(28) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(6), 5(7), 5(8), schedule — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(6), 5(7), 5(8), schedule — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(14) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(15) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(9) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(16) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(17) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(18) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(19) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(10) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(20), 5(21) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(11) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(22) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(12), 5(13) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(23) — The official text has no signature date.
- IE-1975-si-127: S.I. No. 127 of 1975, arts. 2, 5(24) — The official text has no signature date.
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.
19 amending acts · 1979-06-19, S.I. No. 213/1979 - Control of Exports (Southern Rhodesia) Order, 1979
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.01 Milk and cream, fresh, not concentrated or sweetened: | ||||||||
| A. Of a fat content, by weight, not exceeding 6%: | ||||||||
| I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented or acidified milk: | ||||||||
| (a) In immediate packings of a net capacity of 2 litres or less | 0401-415 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Other | 0401-423 | cwt. | — | Free | Free | Free | Free | Free |
| II. Other: | ||||||||
| (a) In immediate packings of a net capacity of 2 litres or less and a fat content, by weight: | ||||||||
| 1. Not exceeding 4%: | ||||||||
| Whole milk | 0401-431 | cwt. & gal. | (b) | £0·0125 per gal. | £0·0084 per gal. | Nil | Nil | Nil |
| Other | 0401-447 | cwt. | — | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| Section I | 04.01 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.01 A II (a)—contd. | ||||||||
| 2. Exceeding 4% | ||||||||
| Whole milk | 0401-455 | cwt. & gal. | (b) | £0·0125 per gal. | £0·0084 per gal. | Nil | Nil | Nil |
| Other | 0401-463 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Other, of a fat content, by weight: | ||||||||
| 1. Not exceeding 4%: | ||||||||
| Whole milk | 0401-471 | cwt. & gal. | (b) | £0·0125 per gal. | £0·0084 per gal. | Nil | Nil | Nil |
| Other | 0401-487 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Exceeding 4%: | ||||||||
| Whole milk | 0401-512 | cwt. & gal. | (b | £0·0125 per gal. | £0·0084 per gal. | Nil | Nil | Nil |
| Other | 0401-520 | cwt. | — | Free | Free | Free | Free | Free |
| B. Other, of a fat content, by weight: | ||||||||
| I. Exceeding 6% but not exceeding 21%: | ||||||||
| Cream | 0401-528 | cwt. & gal. | (b) | £0·225 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. |
| Other: | ||||||||
| Whole milk | 0401-536 | cwt. & gal. | (b) | £0·0125 per gal. | £0·0084 per gal. | Nil | Nil | Nil |
| Other | 0401-544 | cwt. | — | Free | Free | Free | Free | Free |
| II. Exceeding 21% but not exceeding 45% | 0401-552 | cwt. & gal. | (b) | £0·225 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. |
| III. Exceeding 45% | 0401-569 | cwt. & gal. | (b) | £0·225 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. | £0·15 per gal. |
| 04.02 Milk and cream, preserved, concentrated or sweetened: | ||||||||
| A. Not containing added sugar: | ||||||||
| I. Whey: | ||||||||
| Dried or powdered | 0402-118 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| Other | 0402-126 | cwt. | — | Free | Free | Free | Free | Free |
| II. Milk and cream, in powder or granules: | ||||||||
| (a) In immediate packings of a net capacity of 2.5 kg or less and of a fat content. by weight: | ||||||||
| 1. Not exceeding 1·5% | 0402-134 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| --- | --- | |||||||
| 04.02 | Section I | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.02 A II (a)—contd. | ||||||||
| 2. Exceeding 1.5% but not exceeding 27% | 0402-142 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 3. Exceeding 27% but not exceeding 29% | 0402-150 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 4. Exceeding 29% | 0402-158 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (b) Other, of a fat content, by weight: | ||||||||
| 1. Not exceeding 1.5% | 0402-166 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 2. Exceeding 1.5% but not exceeding 27% | 0402-174 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 3. Exceeding 27% but not exceeding 29% | 0402-182 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 4. Exceeding 29% | 0402-214 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| III. Milk and cream, other than in powder or granules: | ||||||||
| (a) In hermetically sealed cans of a net capacity of 454 g or less and of a fat content, by weight, of 11% or less: | ||||||||
| 1. Of a fat content, by weight of 8.9% or less: | ||||||||
| Condensed full cream milk | 0402-222 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| Other | 0402-230 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Other | 0402-238 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| (b) Other, of a fat content, by weight: | ||||||||
| 1. Not exceeding 45%: | ||||||||
| Condensed full cream milk; cream | 0402-246 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| Other | 0402-254 | cwt. | — | Free | Free | Free | Free | Free |
| 2.Exceeding 45% | 0402-262 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| B. Containing added sugar: | ||||||||
| I. Milk and cream, in powder or granules: | ||||||||
| (a) Special milk for infants, in hermetically sealed cans of a net capacity of 500 g or less and of a fat content, by weight: | ||||||||
| 1. Exceeding 10% but not exceeding 11% | 0402-270 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| --- | --- | |||||||
| Section I | 04.02 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.02 B I (a)—contd. | ||||||||
| 2. Exceeding 14.5% but not exceeding 15.5% | 0402-278 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 3. Exceeding 17% but not exceeding 18% | 0402-286 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 4. Exceeding 23% but not exceeding 24% | 0402-316 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (b) Other: | ||||||||
| 1. In immediate packings of a net capacity of 2.5 kg or less and of a fat content, by weight: | ||||||||
| (aa) Not exceeding 1.5% | 0402-324 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (bb) Exceeding 1.5% but not exceeding 27% | 0402-332 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (cc) Exceeding 27% | 0402-340 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| 2. Other, of a fat content, by weight: | ||||||||
| (aa) Not exceeding 1.5% | 0402-348 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (bb) Exceeding 1.5% but not exceeding 27% | 0402-356 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| (cc) Exceeding 27% | 0402-364 | lb. | (b) | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. | £0·0125 per lb. |
| II. Milk and cream, other than in powder or granules: | ||||||||
| (a) In hermetically sealed cans of a net capacity of 454 g or less and a fat content, by weight, not exceeding 9.5%: | ||||||||
| Condensed full cream milk; condensed sweetened skim milk | 0402-372 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| Other | 0402-380 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Other, of a fat content, by weight: | ||||||||
| 1. Not exceeding 45%: | ||||||||
| Condensed full cream milk; condensed sweetened skim milk; cream | 0402-388 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| Other | 0402-417 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Exceeding 45% | 0402-429 | cwt. | (b) | £3.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. | £2.00 per cwt. |
| --- | --- | |||||||
| 04.03 | Section I | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.03 Butter: | ||||||||
| A. Of a fat content, by weight, not exceeding 85%: | ||||||||
| Creamery | 0403-627 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0403-635 | cwt. | — | Free | Free | Free | Free | Free |
| B. Other | 0403-659 | cwt. | — | Free | Free | Free | Free | Free |
| 04.04 Cheese and curd: | ||||||||
| A. Emmenthaler, Gruyere, Sbrinz, Bergkase and Appenzell, not grated or powdered: | ||||||||
| I. Of a minimum fat content of 45% by weight, calculated on the dry product, ripened for at least 3 months: | ||||||||
| (a) Whole cheeses of a free-to-frontier value per 100 kg net weight of: | ||||||||
| 1. 130.40 U.A. or more, but less than 150.15 U.A. | 0404-212 | cwt. | — | Free | Free | Free | Free | Free |
| 2. 150.15 U.A. or more | 0404-220 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Vacuum-packed pieces: | ||||||||
| 1. With rind on at least one side, of a net weight: | ||||||||
| (aa) Of not less than 1 kg but less than 5 kg and of a free-to-frontier value of not less than 150.40 U.A. but less than 178.40 U.A. per 100 kg net weight | 0404-228 | cwt. | — | Free | Free | Free | Free | Free |
| (bb) Of not less than 450 g and of a free-to-frontier value of not less than 178.40 U.A. per 100 kg net weight | 0404-236 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Other, of a net weight of not less than 75 g but not more than 250 g and of a free-to-frontier value of of not less than 198.40 U.A. per 100 kg net weight | 0404-244 | cwt. | — | Free | Free | Free | Free | Free |
| II. Other | 0404-252 | cwt. | — | Free | Free | Free | Free | Free |
| B. Glaris herb cheese (known as Schabziger), made from skimmed milk and mixed with finely-ground herbs | 0404-260 | cwt. | — | Free | Free | Free | Free | Free |
| C. Blue-veined cheese, not grated or powdered | 0404-268 | cwt. | — | Free | Free | Free | Free | Free |
| D. Processed cheese, not grated or powdered: | ||||||||
| I. In the blending of which only Emmenthaler, Gruyere and Appenzel have been used and which may contain, as an addition, Glaris herb cheese (known as Schabziger) put up (in boxes or slices) for retail sale, of a free-to-frontier value of 120 U.A. or more per 100 kg net weight and of a fat content, calculated on the dry product: | ||||||||
| (a) Exceeding 40% but not exceeding 48% in respect of the aggregate of portions or slices | 0404-276 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Exceeding 40% but not exceeding 48% in respect of 5/6ths of the aggregate of portions or slices and of not more than 56% in respect of the remaining 1/6th | 0404-284 | cwt. | — | Free | Free | Free | Free | Free |
| (c) Exceeding 48% but not exceeding 56% in respect of the aggregate of portions of slices | 0404-312 | cwt. | — | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| Section I | 04.04 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.04 D—contd. | ||||||||
| II. Other, of a fat content, by weight: | ||||||||
| (a) Not exceeding 36% and of a fat content, by weight, calculated on the dry product: | ||||||||
| 1. Not exceeding 48% | 0404-320 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Exceeding 48% | 0404-328 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Exceeding 36% | 0404-336 | cwt. | — | Free | Free | Free | Free | Free |
| E. Other: | ||||||||
| I. Not grated or powdered, of a fat content, by weight, not exceeding 40% and a water content, calculated by weight on the non-fat content: | ||||||||
| (a) Not exceeding 47% | 0404-344 | cwt. | — | Free | Free | Free | Free | Free |
| (b) Exceeding 47% but not exceeding 72%: | ||||||||
| 1. Cheddar, including Chester | 0404-360 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Tilsit, Havarti and Esrom, of a fat content, by weight, calculated on the dry product: | ||||||||
| (aa) Not exceeding 48% | 0404-368 | cwt. | — | Free | Free | Free | Free | Free |
| (bb) Exceeding 48% | 0404-376 | cwt. | — | Free | Free | Free | Free | Free |
| 3. Kashkaval | 0404-384 | cwt. | — | Free | Free | Free | Free | Free |
| 4. Cheese of sheep's milk or buffalo milk, in containers containing brine, or in sheep or goat-skin leather bottles | 0404-414 | cwt. | — | Free | Free | Free | Free | Free |
| 5. Other: | ||||||||
| Cottage cheese and curd | 0404-422 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0404-430 | cwt. | — | Free | Free | Free | Free | Free |
| (c) Exceeding 72%: | ||||||||
| 1. In immediate packings of a net capacity not exceeding 500 g: | ||||||||
| Cottage cheese and curd | 0404-438 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0404-446 | cwt. | — | Free | Free | Free | Free | Free |
| 2. Other: | ||||||||
| Cottage cheese and curd | 0404-454 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0404-462 | cwt. | — | Free | Free | Free | Free | Free |
| II. Other: | ||||||||
| (a) Grated or powdered | 0404-470 | cwt. | — | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| 04.04 | Section I | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 04.04 E II—contd. | ||||||||
| (b) Other: | ||||||||
| Cottage cheese and curd | 0404-478 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0404-519 | cwt. | — | Free | Free | Free | Free | Free |
| 04.05 Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not: | ||||||||
| A. Eggs in shell, fresh or preserved: | ||||||||
| I. Poultry eggs: | ||||||||
| (a) Eggs for hatching | 0405-116 | cwt. & 1,000 | (b) | £0·60 per 120 | £0·40 per 120 | Nil | Nil | Nil |
| (b) Other: | ||||||||
| Hens' eggs | 0405-124 | cwt. & 1,000 | (b) | £0·60 per 120 | £0·40 per 120 | Nil | Nil | Nil |
| Other | 0405-132 | cwt. & 1,000 | (b) | £0·60 per 120 | £0·40 per 120 | Nil | Nil | Nil |
| II. Other eggs | 0405-140 | cwt. & 1,000 | (b) | £0·60 per 120 | £0·40 per 120 | Nil | Nil | Nil |
| B. Eggs, not in shell; egg yolks: | ||||||||
| I. Suitable for human consumption: | ||||||||
| (a) Eggs, not in shell: | ||||||||
| 1. Dried | 0405-148 | lb. | (b) | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. |
| 2. Other | 0405-156 | cwt. | (b) | £3.00 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. |
| (b) Egg yolks: | ||||||||
| 1. Liquid | 0405-164 | lb. | (b) | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. |
| 2. Frozen | 0405-172 | lb. | (b) | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. |
| 3. Dried | 0405-180 | cwt. | (b) | £3.00 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. |
| II. Other: | ||||||||
| Dried eggs; egg yolk paste | 0405-188 | lb. | (b) | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. | £0·225 per lb. |
| Other | 0405-219 | cwt. | (b) | £3.00 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. | £2.25 per cwt. |
| 04.06 Natural honey | 0406-000 | lb. | (b) | £0·05 per lb. | £0·05 per lb. | £0·05 per lb. | £0·015 per lb. | £0·015 per lb. |
| 04.07 Edible products of animal origin, not elsewhere specified or included | 0407-000 | cwt. | (b) | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| Section I | 05.01 |
Chapter 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1.—This Chapter does not cover:
- (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
- (b) Hides or skins (including furskins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43);
- (c) Animal textile materials other than horsehair and horsehair waste (Section XI); or
- (d) Prepared knots or tufts for broom or brush making (heading No. 96.03).
2.—For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3.—Throughout this Schedule elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.
4.—Throughout this Schedule the expression "horsehair" means hair of the manes and tails of equine or bovine animals.
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair | 0501-00 | kg | — | Free | Free | Free | Free | Free |
| 05.02 Pigs', hogs' and boars' bristles or hair; badger hair and other brush making hair; waste of such bristles and hair: | ||||||||
| Pigs', hogs' and boars' bristles or hair and waste thereof: | ||||||||
| Unworked bristles or hair and waste | 0502-518 | kg | — | Free | Free | Free | Free | Free |
| Other | 0502-526 | kg | — | Free | Free | Free | Free | Free |
| Badger hair and other brush making hair; waste of such hair | 0502-549 | kg | — | Free | Free | Free | Free | Free |
| 05.03 Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material: | ||||||||
| A. Neither curled not put up on a layer or between two layers of other material | 0503-216 | kg | — | Free | Free | Free | Free | Free |
| B. Other | 0503-249 | kg | — | Free | Free | Free | Free | Free |
| 05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof: | ||||||||
| Gut capable of being used as sausage casing or in the manufacture of sausage casings | 0504-317 | lb. | (b) | £5.00 per lb. | £5.00 per lb. | £5.00 per lb. | £1.50 per lb. | £1.50 per lb. |
| Other | 0504-329 | kg | — | Free | Free | Free | Free | Free |
| 05.05 Fish waste | 0505-000 | kg | — | Free | Free | Free | Free | Free |
| 05.06 Sinews and tendons; parings and similar waste, of raw hides or skins | 0506-000 | kg | — | Free | Free | Free | Free | Free |
| 05.07 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: | ||||||||
| A. Bed feathers; down: | ||||||||
| I. Raw | 0507-614 | kg | — | Free | Free | Free | Free | Free |
| II. Other | 0507-622 | kg | — | Free | Free | Free | Free | Free |
| B. Other | 0507-639 | kg | — | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| 05.08 | Section I | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 05.08 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products | 0508-000 | kg | — | Free | Free | Free | Free | Free |
| 05.09 Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like, unworked or simply prepared but not cut to shape, and hair and waste of these products | 0509-000 | kg | — | Free | Free | Free | Free | Free |
| 05.10 Ivory, unworked or simply prepared but not cut to shape; powder and waste of ivory | 0510-000 | kg | — | Free | Free | Free | Free | Free |
| 05.11 Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; claws and waste of tortoise shell | 0511-000 | kg | — | Free | Free | Free | Free | Free |
| 05.12 Coral and similar substances, unworked or simply prepared but not otherwise worked; shells, unworked or simply prepared but not cut to shape; powder and waste of shells | 0512-000 | kg | — | Free | Free | Free | Free | Free |
| 05.13 Natural sponges: | ||||||||
| A. Raw | 0513-117 | kg | — | Free | Free | Free | Free | Free |
| B. Other | 0513-129 | kg | — | Free | Free | Free | Free | Free |
| 05.14 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products | 0514-000 | kg | — | Free | Free | Free | Free | Free |
| 05.15 Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3, unfit for human consumption: | ||||||||
| A. Fish, crustaceans and molluses: | ||||||||
| I. Fish of a length of 6 cm and less and shrimps and prawns, dried | 0515-416 | kg | — | Free | Free | Free | Free | Free |
| II. Other | 0515-424 | kg | — | Free | Free | Free | Free | Free |
| B. Other | 0515-439 | kg | — | Free | Free | Free | Free | Free |
| --- | --- | |||||||
| Section II | 06.01 |
SECTION II
VEGETABLE PRODUCTS
Chapter 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1.—This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic and other products of Chapter 7.
2.—Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 06.01 Bulbs, tubes, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower: | ||||||||
| A. Dormant: | ||||||||
| Rhubarb crowns | 0601-627 | lb. | (b) | £0·025 per lb. | £0·025 per lb. | £0·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| Other | 0606-635 | lb. | — | Free | Free | Free | Free | Free |
| B. In growth or in flower: | ||||||||
| I. Orchids, hyacinths, narcissi and tulips | 0601-643 | lb. | (b) | £·0416 per lb. | £·0279 per lb. | £·0166 per lb. | £·0075 per lb. | £·0075 per lb. |
| II Other: | ||||||||
| Rhubarb crowns | 0601-651 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| Other | 0601-669 | lb. | (b) | £·0416 per lb. | £·0279 per lb. | £·0166 per lb. | £·0075 per lb. | £·0075 per lb. |
| 06.02 Other live plants, including trees, shrubs, bushes, roots, cuttings and slips: | ||||||||
| A. Unrooted cuttings and slips: | ||||||||
| I. Of vines | 0602-313 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0125 per lb. | £·0037 per lb. | £·0037 per lb. |
| II. Other: | ||||||||
| Of trees, shrubs and bushes | 0602-321 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0125 per lb. | £·0037 per lb. | £·0037 per lb. |
| Of plants not in flower | 0602-337 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0125 per lb. | £·0037 per lb. | £·0037 per lb. |
| Other | 0602-345 | lb. | — | Free | Free | Free | Free | Free |
| B. Vine slips, grafted or rooted | 0602-353 | cwt. | (b) | £1.00 per cwt. | £1.00 per cwt. | £·50 per cwt. | £·15 per cwt. | £·15 per cwt. |
| --- | --- | |||||||
| 06.02 | Section II | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 06.02—contd. | ||||||||
| C. Pineapple plants | 0602-361 | lb. | — | Free | Free | Free | Free | Free |
| D. Other: | ||||||||
| Trees, shrubs and other bushes (including roots thereof): | ||||||||
| Rose: | ||||||||
| Bushes | 0602-377 | lb. & No. | — | £·0166 per bush | £·0166 per bush | £·0083 per bush | £·0037 per bush | £·0037 per bush |
| Stocks | 0602-385 | lb & No. | (b) | £·0166 per stock | £·0166 per stock | Nil | Nil | Nil |
| Other: | ||||||||
| Trees, shrubs and bushes (including stocks) at any stage of growth | 0602-418 | cwt. | (b) | £1.00 per cwt. | £1.00 per cwt. | £·50 per cwt. | £·15 per cwt. | £·15 per cwt. |
| Roots | 0602-426 | lb. | — | Free | Free | Free | Free | Free |
| Other: | ||||||||
| Plants in flower | 0602-434 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·02 per lb. | £·0075 per lb. | £·0075 per lb. |
| Plants not in flower; roots of flowering plants | 0602-442 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0125 per lb. | £·0037 per lb. | £·0037 per lb. |
| Other | 0602-469 | lb. | — | Free | Free | Free | Free | Free |
| 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: | ||||||||
| A. Fresh: | ||||||||
| I. From 1 June to 31 October | 0603-212 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| II. From 1 November to 31 May | 0603-220 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| B. Other | 0603-229 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| 06.04 Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: | ||||||||
| A. Reindeer moss | 0604-115 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| B Other: | ||||||||
| I. Fresh | 0604-123 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| II. Not further prepared than dried | 0604-131 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| III. Other | 0604-159 | lb. | (b) | £·0625 per lb. | £·0417 per lb. | £·025 per lb. | £·0075 per lb. | £·0075 per lb. |
| --- | --- | |||||||
| Section II | 07.01 |
Chapter 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos. 07.01, 07.02 and 07.03, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana horlensis or Origanum majorana), horse-radish and garlic.
Heading No. 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos. 07.01 to 07.03, other than:
- (a) Dried leguminous vegetables, shelled (heading No. 07.05),
- (b) Ground sweet peppers (heading No. 09.04);
- (c) Flours of the dried leguminous vegetables of heading No. 07.05 (heading No. 11.03)
- (d) Flour, meal and flakes of potato (heading No. 11.05).
Additional Note
The expression "cultivated mushrooms", as used in subheading 07.01 Q I, shall be taken to apply only to the following cultivated mushrooms of the Psalliota (Agaricus) species; hortensia, alba or dispora and subedulis. Other species, including those cultivated artificially (for example, Rhodopaxillus nudas and Polypurus tuberaster), fall within subheading 07.01 Q III.
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.01 Vegetables, fresh or chilled: | ||||||||
| A. Potatoes: | ||||||||
| I. Seed potatoes | 0701-13 | cwt. | (b) | £1.40 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. |
| II. New potatoes: | ||||||||
| (a) From 1 January to 15 May | 0701-117 | cwt. | (b) | £1.40 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. |
| (b) From 16 May to 30 June | 0701-121 | cwt. | (b) | 1.40 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. |
| III. Other: | ||||||||
| (a) For the manufacture of starch | 0701-125 | cwt. | (b) | £1.40 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. |
| (b) Other | 0701-133 | cwt. | (b) | £1.40 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. | £1.05 per cwt. |
| B. Cabbages, cauliflowers and Brussels sprouts: | ||||||||
| I. Cauliflowers (including broccoli): | ||||||||
| (a) From 15 April to 30 November | 0701-137 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| (b) From 1 December to 14 April | 0701-141 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| II. White cabbages and red cabbages | 0701-145 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| III. Other: | ||||||||
| Brussels sprouts | 0701-153 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Other | 0701-157 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| --- | --- | |||||||
| 07.01 | Section II | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.01—contd. | ||||||||
| C. Spinach | 0701-165 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| D. Salad vegetables, including endives and chicory: | ||||||||
| I. Cabbage lettuce: | ||||||||
| (a) From 1 April to 30 November | 0701-173 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| (b) From 1 December to 31 March | 0701-177 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| II. Other: | ||||||||
| Chicory (blanched) (chicorium intybus, varietas foliosum) | 0701-181 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Other: | ||||||||
| Lettuce other than cabbage lettuce: | ||||||||
| From 1 April to 30 November | 0701-185 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| From 1 December to 31 March | 0701-215 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| Other | 0701-223 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| E. Chard (or white beet) and cardoons | 0701-227 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| F. Leguminous vegetables, shelled or unshelled: | ||||||||
| I. Peas: | ||||||||
| (a) From 1 September to 31 May: | ||||||||
| From 1 September to 31 March | 0701-231 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| From 1 April to 31 May | 0701-235 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| (b) From 1 June to 31 August | 0701-243 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| II. Beans (of the species Phaseolus): | ||||||||
| (a) From 1 October to 30 June: | ||||||||
| French beans and runner beans: | ||||||||
| From 1 October to 31 March and from 1 June to 30 June | 0701-247 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| From 1 April to 31 May | 0701-251 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| Other | 0701-263 | lb. | (b) | £·075 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| --- | --- | |||||||
| Section II | 07.01 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.01 F. II—contd. | ||||||||
| (b) From 1 July to 30 September: | ||||||||
| French beans and runner beans | 0701-267 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Other | 0701-275 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| III. Other | 0701-283 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·00167 per lb. | £·0167 per lb. |
| G. Carrots, turnips, salad beetroot, salsify, celeriac, rasishes and other similar edible roots: | ||||||||
| I. Celeriac (rooted celery or German celery): | ||||||||
| (a) From 1 May to 30 September | 0701-287 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| (b) From 1 October to 30 April | 0701-313 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| II. Carrots and turnips: | ||||||||
| Carrots: | ||||||||
| From 1 April to 31 May | 0701-317 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| From 1 June to 31 March | 0701-321 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Turnips | 0701-325 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| III. Horse-radish (Cochlearia armoracia) | 0701-333 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| IV. Other: | ||||||||
| Radishes (other than horse-radish) and salad beetroot | 0701-337 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Parsnips | 0701-341 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| Other | 0701-343 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| H. Onions, shallots and garlic: | ||||||||
| Onions: | ||||||||
| Dry bulb onions: | ||||||||
| From 16 March to 14 May | 0701-353 | lb. | (b) | £·0208 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. |
| --- | --- | |||||||
| 07.01 | Section II | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.01 H—contd. | ||||||||
| Onions—contd. | ||||||||
| Dry bulb onions—contd. | ||||||||
| From 15 May to 15 March | 0701-357 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Other: | ||||||||
| From 16 March to 14 May | 0701-361 | lb. | (b) | £·0208 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. |
| From 15 May to 15 March | 0701-365 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Shallots: | ||||||||
| From 16 March to 14 May | 0701-373 | lb. | (b) | £·.0208 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. | £·0137 per lb. |
| From 15 May to 15 March | 0701-377 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Garlic | 0701-381 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| IJ. Leeks and other alliaceous plants (for example, chives, Welsh onions): | ||||||||
| Leeks and scallions | 0701-385 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Other | 0701-414 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| K. Asparagus | 0701-418 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| L. Artichokes: | ||||||||
| Globe artichokes | 0701-422 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| Other | 0701-426 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| M. Tomatoes: | ||||||||
| I. From 1 November to 14 May: | ||||||||
| From 1 November to 31 March | 0701-430 | cwt. | — | Free | Free | Free | Free | Free |
| From 1 April to 14 May | 0701-434 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| II. From 15 May to 31 October | 0701-438 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| N. Olives: | ||||||||
| For uses other than the production of oil | 0701-442 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| --- | --- | |||||||
| Section II | 07.01 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.01 N—contd. | ||||||||
| II. Other | 0701-446 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| O. Capers | 0701-450 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| P. Cucumbers and gherkins: | ||||||||
| I. Cucumbers from 16 May to 31 October | 0701-454 | lb. | (b) | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| II. Other: | ||||||||
| Cucumbers | 0701-458 | lb. | (b) | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| Gherkins | 0701-462 | lb. | (b) | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0025 per lb. | £·0025 per lb. |
| Q. Mushrooms and truffles: | ||||||||
| I. Cultivated mushrooms | 0701-466 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| II. Cantarelles and flap mushrooms | 0701-470 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| III. Other | 0701-474 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| R. Fennel | 0701-478 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| S. Sweet Peppers | 0701-482 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| T. Other: | ||||||||
| Aubergines, marrows and pumpkins: | ||||||||
| Vegetable marrows | 0701-486 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| Other | 0701-517 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Other: | ||||||||
| Parsley and broad beans | 0701-521 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| Rhubarb | 0701-525 | lb. | (b) | £·0125 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. | £·0083 per lb. |
| Watercress | 0701-533 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·005 per lb. | £·005 per lb. |
| Other | 0701-549 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| --- | --- | |||||||
| 07.02 | Section II | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.02 Vegetables (whether or not cooked), preserved by freezing: | ||||||||
| A. Olives | 0702-315 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| B. Other: | ||||||||
| Peas (including chick peas) | 0702-323 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Beans | 0702-331 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Spinach | 0702-347 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Other: | ||||||||
| Cauliflowers (including broccoli), gherkins, globe artichokes, parsnips, turnips, vegetable marrows and watercress | 0702-355 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·005 per lb. | £·005 per lb. |
| Other | 0702-369 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| 07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption: | ||||||||
| A. Olives: | ||||||||
| I. For uses other than the production of oil | 0703-514 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| II. Other | 0703-522 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| B. Capers | 0703-530 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| C. Onions | 0703-538 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| D. Cucumbers and gherkins: | ||||||||
| Cucumbers | 0703-546 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Gherkins | 0703-554 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·005 per lb. | £·005 per lb. |
| E. Other vegetables: | ||||||||
| Cauliflowers (including broccoli), globe artichokes, parsnips, turnips, vegetable marrows and watercress | 0703-562 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·005 per lb. | £·005 per lb. |
| Other | 0703-570 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| F. Mixtures of vegetables specified above: | ||||||||
| Mixtures of any two or more of the vegetables specified in Tariff Code No. 0703-562 | 0703-578 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·005 per lb. | £·005 per lb. |
| Other | 0703-589 | lb. | (b) | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| --- | --- | |||||||
| Section II | 07.04 | |||||||
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Tariff Heading | Tariff Code No. | Unit of Quantity | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | United Kingdom | Northern Ireland | ||||
| 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, dried, sliced, broken or in powder, but not further prepared: | ||||||||
| A. Onions | 0704-213 | cwt. | — | Free | Free | Free | Free | Free |
| B. Other: | ||||||||
| Shallots and garlic | 0704-221 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0704-239 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. | £·0333 per lb. |
| 07.05 Dried leguminous vegetables, shelled, whether or not skimmed or split: | ||||||||
| A. Peas (including chick peas) and beans (of the species Phaseolus): | ||||||||
| Peas (including chick peas) | 0705-427 | lb. | (b) | £·025 per lb. | £·025 per lb. | £·0167 per lb. | £·0167 per lb. | £·0167 per lb. |
| Beans (of the species Phaseolus) | 0705-435 | cwt. | — | Free | Free | Free | Free | Free |
| B. Lentils | 0705-443 | cwt. | — | Free | Free | Free | Free | Free |
| C. Other: | ||||||||
| Broad beans and horse-beans | 0705-451 | cwt. | — | Free | Free | Free | Free | Free |
| Other | 0705-469 | cwt. | — | Free | Free | Free | Free | Free |
| 07.06 Manloc, arrowroot, salep, Jurasalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith: | ||||||||
| A. Manioc, arrowroot, salep and other similar roots and tubers with high starch content, excluding sweet potatoes | 0706-114 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| B. Other | 0706-129 | lb. | (b) | £·05 per lb. | £·0333 per lb. | £·0333 per lb. | £·01 per lb. | £·01 per lb. |
| --- | --- | |||||||
| 08.01 | Section II |
Chapter 8 EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT
Notes
1.—This Chapter does not cover inedible nuts or fruits.
2.—The word "fresh" is to be taken to extend to goods which have been chilled.
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