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Irish Statutory Instruments
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S.I. No. 133/1970 -- Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970

S.I. No. 133/1970 -- Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 1970 133

S.I. No. 133/1970:

IMPOSITION OF DUTIES (No. 185) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1970

IMPOSITION OF DUTIES (No. 185) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1970

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970.

2. This Order shall come into operation on the 1st day of July, 1970.

3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by--

(i) the substitution of "0.4d." for "0.5d." in paragraphs 18 (5) (a) and 18 (5) (b),

(ii) the substitution of "ten per cent." for "twelve per cent." in paragraph 19 (3),

(iii) the substitution of "2.4d." for "2.9d." in paragraph (20) 2,

(iv) the substitution of "£6 2s. 7d. the gallon" for "£7 5s. 9d. the gallon" in paragraph 21 (2),

(v) the substitution of "ten per cent." for "twelve per cent." in paragraph 22 (a),

(vi) the substitution of "£5 19s. 2.5d. the gallon" for "£7 3s. 0.6d. the gallon" in paragraph 24 (2),

(vii) the substitution, for the rates stated in the sixth and seventh columns respectively of the Schedule to that Order, at each tariff heading number mentioned in a column headed "Tariff Heading No." in the Schedule to this Order, of the rates stated in the columns headed "United Kingdom rate" and "Northern Ireland rate" respectively in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,

(viii) the substitution for the matter in the last paragraph in Note 1 in Chapter 9 of the Schedule of the following:

"The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraphs (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods falling in those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.",

(ix) the substitution of "3 years" for "5 years" in the first column of the Schedule at tariff heading numbers 22.08(A), 22.08(B), 22.09(A)(1), 22.09(A)(2), 22.09(B)(1), 22·09(B)(2), 33.06(A)(l)(a) and 33.06(A)(l)(b),

(x) the substitution of "of meat, offals," for "of meat offals," in the first column of the Schedule at tariff heading number 23.01,

(xi) the substitution of "16% or 2s. each*" for "19·2% or 2s. 4·8d. each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(xii) the substitution of "2%" and "1·6%" respectively for "2·4%" and "2%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,

(xiii) (a) the deletion of the matter in the second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 60.01 (A) (2) (b),

(b) the substitution for the matter in the first column of the Schedule at tariff heading number 60.01 (A) (2) (b) of the following:

"Of man-made fibres:

(i) Warp knitted;

(ii) Other",

(c) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 60.01 (A) (2) (b)(i) (inserted by this Order) of "(a)", "30% or 1s. 4·8d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "10% or 4d. per sq. yd.*", and "10% or 4d. per sq. yd.*", and

(d) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 60.01 (A) (2) (b)(ii) (inserted by this Order) of "(a)", "30% or 1s. 4·8d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "10% or 5·6d. per sq. yd.*", and "8% or 4·5d. per sq. yd.*",

(xiv) the substitution of "Travelling rugs and blankets:" for the matter in the first column of the Schedule at tariff heading number 62.01,

(xv) the substitution of "fixtures" for "fittings" in the first column of the Shcedule at tariff heading number 69.10,

(xvi) the substitution of "16% or 2s. each*" for "19·2% or 2s. 4·8d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (b) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(xvii) the deletion of "builders'" from the matter in the first column of the Schedule at tariff heading numbers 73.38, 74.18 and 76.15,

(xviii) the substitution of "16% or 2s. each*" for "19·2% or 2s. 4·8d. each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (b),

(xix) the substitution of "2s.", "9·6d." and "5s. 7·2d." respectively for "2s. 4·8d", "11·5d." and "6s. 8·6d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(xx) the substitution of "4s." ,"2s.", "9·6d." and "5s. 7·2d." respectively for "4s. 9·6d.", "2s. 4·8d.", "11·5d." and "6s. 8·6d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (b) (i) of tariff heading number 85.15 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container, and

(xxi) the deletion from the Schedule of tariff heading number 30.03 (B).

5. Part III of the Second Schedule to the Finance Act, 1969 (No. 21 of 1969), shall have effect as if for the several rates specified therein there were substituted the following rates:
Full Preferential
£ s. d. £ s. d.

Manufactured:

cigars .. .. .. .. ..

the lb.

 4 18 3 4 11 4

cigarettes .. .. .. ..       " "

 4 16 1.5 4 9 5

cavendish or negrohead .. ..     " "

 4 17 8.5 4 10 10

cavendish or negrohead manufactured in bond .. .. .. .. .. " "

 4 17 2 4 10 4

other manufactured tobacco:

hard pressed tobacco .. ..     " "

 4 4 0 3 17 3.5

other pipe tobacco .. .. ..     " "

 4 13 7.5 4 6 11

other manufactured tobacco ..    " "

 4 15 10.5 4 9 2

snuff containing more than 13 per cent. by weight of moisture .. .. ..       " "

 4 15 6 4 8 10

snuff containing 13 per cent. or less by weight of moisture .. .. ..       " "

 4 17 8.5 4 10 10

SCHEDULE
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
02.01 (A) 2d. per lb. 2d. per lb. 07.01 (IJ) (1) 2d. per lb. 2d. per lb.
02.04 (A) 6d. per lb. 6d. per lb. 07.02 (A) 2d. per lb. 2d. per lb.
02.05 (A) £1 8s. per cwt. £1 8s. per cwt. 07.03 (A) 2d. per lb. 2d. per lb.
02.06 (A) 2d. per lb. 2d. per lb. 07.06 4d. per lb. 4d. per lb.
02.06 (D) 6d. per lb. 6d. per lb. 08.04 (A) (1) 0.5d. per lb. 0.5d. per lb.
03.01 (A) (1) 0.5d. per lb. 0.5d. per lb. 08.05 (A) 16.7% plus 6.7% 16.7% plus 6.7%
03.02 (A) (2) 0.5d. per lb. 0.5d. per lb. 08.07 (A) 1.5d. per lb. 1.5d. per lb.
03.02 (B) (1) 6d. per stone 6d. per stone 08.07 (B) (1) 0.5d. per lb. 0.5d. per lb.
04.06 6d. per lb. 6d. per lb. 08.08 (B) (2) 1.5d. per lb. 1.5d. per lb.
05.04 (A) £2 10s. per lb. £2 10s. per lb. 08.10 (A) 2d. per lb. 2d. per lb.
06.01 (A) 3d. per lb. 3d. per lb. 08.11 (A) (2) (a) 1.2d. per lb. 1.2d. per lb.
06.01 (B) (1) 3d. per lb. 3d. per lb. 08.12 (B) (3) (a) 3.3% 3.3%
06.02 (A) (1) 1.5d. per bush 1.5d. per bush 09.01 (B) (1) 10% plus 1d. per lb. 10% plus 1d. per lb.
06.02 (A) (3) 5s. per cwt. 5s. per cwt. 09.01 (B) (2) 10% 10%
06.02 (A) (4) 1.5d. per lb. 1.5d. per lb. 09.04 (A) 2.4d. per lb. 2.4d. per lb.
06.02 (B) (1) 3d. per lb. 3d. per lb. 09.06 (A) 2.4d. per lb. 2.4d. per lb.
06.02 (B) (2) 1.5d. per lb. 1.5d. per lb. 09.07 (A) 2.4d. per lb. 2.4d. per lb.
06.03 3d. per lb. 3d. per lb. 09.08 (A) 2.4d. per lb. 2.4d. per lb.
06.04 3d. per lb. 3d. per lb. 09.09 (A) 2.4d. per lb. 2.4d. per lb.
07.01 (B) (1) 4d. per lb. 4d. per lb. 09.10 (A) 2.4d. per lb. 2.4d. per lb.
07.01 (E) (2) 1d. per lb. 1d. per lb. 11.04 (A) 16.7% plus 6.7% 16.7% plus 6.7%

Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
11.06 (A) 1s. 6d. per cwt. 1s. 6d. per cwt. 16.04 (A) (1) 10% 10%
16.04 (A) (2) 15% 15%
11.06 (B) 4d. per lb. 4d. per lb. 16.05 (A) 15% 15%
11.08 (A) (2) 1s. 6d. per cwt. 1s. 6d. per cwt. 18.03 9.6d. per lb. 9.6d. per lb.
13.03 (A) 10% 10% 18.05 9.6d. per lb. 9.6d. per lb.
15.01 £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. 19.01 20% or 20% or
15.02 (A) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. 1s. 2.4d. per lb.* 1s. 2.4d. per lb.*
15.03 (B) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. 19.02 (A) (2) 20% or 20% or
15.04 (A) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. 1s. 2.4d. per lb.* 1s. 2.4d. per lb.*
19.02 (B) (2) 1s. 9.6d. per lb. 1s. 9.6d. per lb.
15.06 (A) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt.
15.07 (B) (1) 13.3% 13.3% 19.02 (C) (1) (a) (i) 1.2d. per lb. 1.2d. per lb.
15.07 (B) (2) 13.3% 13.3 % 19.02 (C) (1) (a) (ii) 1d. per lb. 1d. per lb.
15.08 (B) 13.3% 13.3%
19.02 (C) (1) 2.4d. 2.4d.
15.12 (A) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. (b) (ii) per lb. per lb.
19.02 (C) (2) 1.2d. 1.2d.
15.12 (B) 13.3% 13.3% (a) (ii) per lb. per lb.
15.12 (C) (2) 13.3% 13.3% 19.02 (C) (2) (b) 18s. 0d. per cwt. 18s. 0d. per cwt.
15.13 (A) 13.3 % 13.3 %
19.02 (C) (2) 13.3% 13.3%
15.13 (B) (1) £1 2s. 5d. per cwt. £1 2s. 5d. per cwt. (c) (ii)
19.03 20% 20%
15.13 (B) (2) 13.3% 13.3%
19.04 1s. 2.4d. per cwt. 1s. 2.4d. per cwt.
16.01 (A) £5 12s. 0d. per cwt. £5 12s. 0d. per cwt.
16.01 (B) (2) £1 8s. 0d. per cwt. £1 8s. 0d. per cwt. 19.05 (A) (1) (a) 1d. per lb.
16.02 (A) £5 12s. 0d. per cwt. £5 12s. 0d. per cwt. 19.05 (A) (1)(b) 20% 20%
19.05 (A) (2) 10% 10%
16.02 (B) (1) 2d. per lb. 2d. per lb. 19.05 (B) (1) 1d. per lb. 1d. per lb.
16.02 (B) (3) 6d. per lb. 6d. per lb. 19.06 (B) 1s. 2.4d. per cwt. 1s. 2.4d. per cwt.
16.03 2s. 6d. per lb. 2s. 6d. per lb. 19.06 (C) (1) 20% 20%

Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
20.01 (A) (1) (b) (i) 16.7% 16.7% 21.05 (B) (2) 16% 16%
20.01 (A) (2) (b) (i) 2d. per lb. 2d. per lb. 21.05 (C) £1 13s. 7d. per cwt. £1 13s. 7d. per cwt.
20.01 (C) (1) (a) (ii) 1.2d. per lb. 1.2d. per lb. 21.06 (A) 14s. 5d. per cwt. 14s. 5d. per cwt.
20.01 (C) (1) (b) (ii) 1s. 0.5d. per gallon 1s. 0.5d. per gallon 21.06 (B) 13.3% 13.3%
21.07 (A) 16% 16%
20.02 (A) (1) 16.7% 16.7%
20.02 (B) (1) (a) 16.7% 16.7% 21.07 (C) 18s. 0d. per cwt. 18s. 0d. per cwt.
21.07 (D) 13.3% 13.3%
20.02 (B) (2) (a) 2d. per lb. 2d. per lb. 21.07 (F) 13.3% 13.3%
20.05 (A) (2) (b) 2d. per lb. 2d. per lb. 21.07 (G) 2s. 6d. per lb. 2s. 6d. per lb.
20.06 (A) (1) (b) (ii) 3.7d. per lb. 3.7d. per lb. 21.07 (H) (1)(a) 1d. per lb. 1d. per lb.
20.06 (A) (1) (c) (ii) 1.9d. per lb. 1.9d. per lb. 21.07 (H) (1) (b) 10d. per gallon 10d. per gallon
20.06 (A) (2) (b) (ii) 3d. per lb. 3d. per lb. 21.07 (H) (2) (a) 20% 20%
20.06 (B) (1) (a) (ii) 1.2d. per lb. 1.2d. per lb. 22.01 (A) 1s. 7.8d. per gallon 1s. 7.8d. per gallon
20.06 (B) (2) (d) 16.7% 16.7% 22.01 (B) 6d. per cwt. 6d. per cwt.
20.07 (A) 1s. 7.8d. per gallon 1s. 7.8d. per gallon 22.02 (A) 20% plus 1s. 7.8d. per gallon 20% plus 1s. 7.8d. per gallon
21.01 (A) (1) 10% plus 1d. per lb. 10% plus 1d. per lb.
22.02 (B) is. 7.8d. per gallon
21.01 (A) (2) 10% 10%
22.04 (A) 1s. 0.5d. per gallon 1s. 0.5d. per gallon
21.02 (A) (1) 10% plus 1d. per lb. 10% plus 1d. per lb.
22.07 (C) (1) (b) 2s. per gallon
21.02 (A) (2) 10% 10%
22.07 (D) (2) 1s. 7.8d. per gallon 1s. 7.8d. per gallon
21.03 (A) 7.2d. per lb. 7.2d. per lb.
22.10 9d. per gallon
21.04 (A) 7.2d. per lb. 7.2d. per lb.
25.06 (A) 26.7% 21.3%
21.04 (B) (1) 1d. per lb. 1d. per lb.
25.06 (B) 8.9% 7.1%
21.05 (B) (1) £1 13s. 7d. per cwt. £1 13s. 7d. per cwt. 25.07 (A) 8.9% 7.1%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
25.08 (A) 4.8d. per cwt. 3.8d. per cwt. 30.03 (G) (1) 20% 16%
30.03 (G) (2) (a) (i) 1d. per lb. 0.8d. per lb.
25.13 (A) 8.9% 7.1%
25.15 (A) 26.7% 21.3% 30.03 (G) (2) (a) (ii) 10d. per gallon
25.15 (B) (1) 26.7% 21.3%
30.04 (A) 13.3% or 2.4d. per lb.* 10.7% or 1.9d. per lb.*
25.16 (A) 26.7% 21.3%
25.17 (A) 26.7% 21.3%
25.17 (B) (1) 8.9% 7.1% 30.05 (A) (1) (b) 13.3% or 4s. per 100 containers*
25.18 (A) 26.7% 21.3%
25.20 (A) 3.6d. per cwt. 2.9d. per cwt.
32.08 (A) 20%
25.23 8% 6.4 %
32.08 (B) 13.3% 10.7%
25.27 (A) 26.7% 21.3%
32.09 (A) 20% 16%
27.07 (B) 13.3% 10.7%
32.11 13.3% 10.7%
27.10 (B) 13.3% 10.7 %
32.12 (A) 20% 16%
27.10 (C) 10% 8%
32.13 13.3% 10.7%
27.10 (D) (1) 4.8d. per gallon 3.8d. per gallon 33.04 (A) (1) (a) 10% plus 1d. per lb. 8% plus 0.8d. per lb.
28.13 (A) 8.9% 7.1%
28.40 (A) 13.3% 10.7% 33.04 (A) (1) (b) 10% plus 10d. per gallon
29.01 (B) 13.3% 10.7 %
29.02 (A) 4s. per gallon 3s. 2.4d. per gallon 33.04 (A) (2) 10% 8%
33.04 (B) (1) (a) 1d. per lb. 0.8d. per lb.
29.04 (A) 20% 16%
29.05 (A) 20% 16% 33.04 (B) (1) (b) 10d. per gallon
30.03 (A) 13.3% or 4s. per 100 containers* 10.7% or 3s.2.4d. per 100 containers*
33.05 (A) 10% 8%
33.05 (B) 40% or £2 per gallon* 32% or £1 12s. per gallon*
30.03 (C) 13.3% 10.7%
30.03 (D) 2.4d per lb. 1.9d. per lb. 33.06 (A) (2) (a) 40% or 4s. per lb.*
30.03 (E) 13.3% 10.7%
30.03 (F) 20% or 1s. 2.4d. per lb.* 16% or 11.5d. per lb.* 33.06 (A) (2) (b) 40% or £2 per gallon* 32% or £1 12s. per gallon*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
33.06 (B) 20% 16% 37.05 (B) 13.3% 10.7%
33.06 (D) (1) (a) 40% or 4s. per lb.* 32% or 3s. 2.4d. per lb.* 38.11 (A) 10% or 0.2d. each* 8% or 0.2d. each*
33.06 (D) (1) (b) 40% or £2 per gallon* 32% or £1 12s. per gallon* 38.11 (B) 13.3% 10.7%
38.17 (A) 16% 12.8%
38.19 (C) 13.3% 10.7%
34.01 20% 16%
38.19 (D) 10% or 0.8d. per lb.* 8% or 0.6d. per lb.*
34.02 20% 16%
34.03 (A) 10% 8%
34.03 (B) 4.8d. per gallon 3.8d. per gallon 38.19 (E) 13.3%
39.01 (A) 13.3%
34.05 (A) (2) 13.3% 10.7%
39.01 (B) £2 per lb. £1 12s. per lb.
34.05 (B) (1) 20% 16%
34.06 10% 8% 39.01 (C) 16%
35.01 (A) 20% 16% 39.01 (D) 16% 12.8%
35.03 (A) 20% 16% 39.01 (E) (1) 13.3 % 10.7%
35.05 (A) 10% or 0.8d. per 1b.† 8% or 0.6d. per lb.† 39.01 (E) (2) (a) 10% 8%
39.02 (A) 13.3% 10.7%
35.05 (B) 1s. 2.4d. per cwt. 11.5d. per cwt. 39.02 (B) £2 per lb. £1 12s. per lb.
35.06 (A) (1) 10% 8% 39.02 (C) 10% 8%
35.06 (B) (1) 20% 16% 39.02 (D) 6.4d. per sq. yd. 5.1d. per sq. yd.
35.06 (B) (2) 10% 8%
35.06 (B) (3) 10% or 0.8d. per lb.* 8% or 0.6d. per lb.* 39.02 (E) 16%
39.02 (F) 16% 12.8%
39.02 (G) (1) 13.3% 10.7%
35.06 (B) (4) 1s. 2.4d. per cwt. 11.5d. per cwt.
39.02 (G) (2) 10% 8%
35.06 (B) (5) 13.3 % 10.7% 39.02 (G) (3) (a) 10% 8%
36.06 12s. 1.5d. 12s. 1.5d.
per 7,200 matches and so in proportion for any less number of matches. 39.03 (A) (1) 13.3% 10.7%
39.03 (B) (1) 20% 16%
39.03 (B) (2) £2 per lb. £1 12s. per lb.
36.08 (B) 13.3% 10.7%
37.03 (A) (1) 2% 1.6% 39.03 (B) (3) 16% 9.6%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
39.03 (B) (4) 16% 12.8% 39.07 (H) 10% 8%
39.03 (B) (5) (a) 13.3% 10.7% 39.07 (IJ) 16% 12.8%
39.07 (K) 20% 16%
39.03 (B) (5) 10% 8%
(b) (i) 39.07 (L) 10% 8%
39.04 (A) £2 per lb. £1 12s. per lb. 39.07 (M) 16% 12.8%
39.07 (N) 20% or 0.4d. the length of ten beads or fraction of ten beads* 16% or 0.3d. the length of ten beads or fraction of ten beads*
39.04 (B) 13.3% 10.7%
39.04 (C) (1) 10% 8%
39.05 (A) £2 per lb. £1 12s. per lb.
39.05 (B) 13.3% 10.7%
39.07 (O) 20%
39.05 (C) (1) 10% 8%
39.07 (P) 6.4d. per sq. yd. 5.1d. per sq. yd.
39.06 (A) £2 per lb. £1 12s. per lb.
39.07 (Q) 13.3%
39.06 (B) 13.3% 10.7%
39.07 (R) 13.3% 10.7%
39.06 (C) (1) 10% 8%
39.07 (S) £2 per lb. £1 12s. per lb.
39.07 (A) (1) 16% 12.8%
39.07 (A) (2) 13.3% 10.7% 39.07 (T) 10%
39.07 (A) (4) (a) 10% 8% 39.07 (U) 13.3% 10.7%
39.07 (V) 13.3% 10.7%
39.07 (B) (1) 13.3% 10.7%
39.07 (W) (1) 10% 8%
39.07 (B) (2) 10% 8%
40.06 (A) 13.3% 10.7%
39.07 (C) 13.3% 10.7%
40.07 (A) 32% 25.6%
39.07 (D) (1) 13.3% 10.7 %
40.08 (A) 13.3% 10.7%
39.07 (D) (2) 13.3% 10.7%
40.11 (A)(l) 32.5% or 6s. 3d. each* 32.5% or 6s. 3d. each*
39.07 (D) (3) 13.3% 10.7%
39.07 (D) (4) 16% 12.8%
39.07 (D) (5) 16% 12.8% 40.11 (A) (2) 32.5%
39.07 (D) (6) 10% 8% 40.11 (A) (3) 22.5%
39.07 (E) (2) 13.3% 10.7% 40.11 (A) (4) 30% 30%
39.07 (E) (3) 10% 8% 40.11 (B) 20% 16%
39.07 (F) (1) 12% 9.6% 40.12 (A) 2.4d. each 1.9d. each
39.07 (F) (3) 20% 16%
40.13 (B) 4% 3.2%
39.07 (G) 20% 16%
40.13 (C) 20% 16%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
40.14 (A) 4% 3.2% 44.13 (B) 13.3% 10.7%
40.14 (B) 0.4d. each 0.3d. each 44.14 (A) 20% 16%
41.02 (A) 6% 6% 44.15 (A) 20% 16%
41.02 (B) 20% or 2.4d. per lb.* 20% or 2.4d. per lb.* 44.15 (B) (1) 10% 8%
44.16 (A) 10% 8%
44.18 10% 8%
41.03 (A) 6% 6%
41.03 (B) 20% or 2.4d. per lb.* 20% or 2.4d. per lb*. 44.19 (A) 13.3% 10.7%
44.20 (A) 20% 16%
44.20 (B) 16.7% 13.3%
41.10 13.3% 13.3%
44.21 (B) 10% 8%
42.01 (A) 16% 12.8%
44.21 (C) 13.3% 10.7%
42.02 (B) 8.9% 7.1%
42.02 (C) 20% 16% 44.22 (A) 13.3% 10.7%
42.02 (D) 16% 12.8% 44.23 13.3% 10.7%
42.03 (A) 16% 12.8 % 44.24 (A) 13.3% 10.7%
42.03 (C) 4% 3.2% 44.24 (B) 13.3% 10.7%
42.03 (D) 20% 16% 44.25 (A) 13.3% 10.7%
42.04 (A) 8% 6.4% 44.25 (B) 16% 12.8%
42.05 (A) 13.3% 10.7% 44.27 (A) (2) 16.7% 13.3%
42.05 (B) 13.3% 10.7% 44.27 (B) (1) 8.9% 7.1%
42.05 (C) 20% 16% 44.27 (B) (2) 13.3% 10.7 %
42.05 (D) 20% 16% 44.27 (C) 20% or 0.4d. per length of 10 beads or fraction of 10 beads* 16% or 0.3d. per length of 10 beads or fraction of 10 beads*
42.05 (E) 16% 12.8%
42.05 (F) 16% 12.8%
42.05 (G) 40% or 9.6d. per gross* 32% or 7.7d. per gross*
44.27 (D) 16.7%
43.02 (A) 10% 8% 44.28 (A) 20% 16%
43.02 (B) 20% 16% 44.28 (B) (1) 20% or 1s. 2.4d. per rung, round, step or tread* 16% or 11.5d. per rung, round, step or tread*
43.03 (A) 20% 16%
43.03 (B) 10% 8%
43.04 (B) 20% 16%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate
44.28 (B) (2) 20% or 7.2d. per rung, round, step or tread* 16% or 5.8d. per rung, round, step or tread* 48.03 (A) 2% 1.6%
48.03 (B) (1) 13.3% plus 2% 10.7% plus 1.6%
48.03 (B) (2) 2% 1.6%
44.28 (B) (3) 20% 16% 48.03 (C) 10% 8%
44.28 (C) 13.3% 10.7% 48.04 (A) (1) 2% 1.6%
44.28 (D) 13.3 % 10.7% 48.04 (A) (2) (a) 13.3% plus 2% 10.7% plus 1.6%
44.28 (E) 16% 12.8%
44.28 (F) (1) 13.3% or 3s. 2.4d. per gross* 10.7% or 2s. 6.7d. per gross* 48.04 (A) (2) (b) 11.3% plus 2% 9.1% plus 1.6%
48.04 (B) (1) 13.3% 10.7%
44.28 (F) (2) 13.3% or 6s. 4.8d. per gross* 10.7% or 5s. 1.4d. per gross*
48.04 (B) (2) 10% 8%
48.05 (A) 13.3% 10.7%
44.28 (G) 10% 8% 48.05 (B) (1) 2% 1.6%
46.01 (A) 16% 12.8% 48.05 (B) (2) (a) 13.3% plus 2% 10.7% plus 1.6%
46.02 (A) 10% 8%
46.03 (A) 10% 8% 48.05 (B) (2) (b) (i) 13.3% plus 2%
46.03 (B) 12% 9.6%
48.01 (A) (1) 2.4d. per sq. yd. 1.9d. per sq. yd. 48.05 (B) (2) (b) (ii) 11.3% plus 2% 9.1% plus 1.6%
48.01 (A) (2) (a) (i) 13.3% plus 2% 10.7% plus 1.6%
48.05 (C) 10% 8%
48.06 (B) 4% 3.2%
48.01 (A) (2) 2% 1.6%
(a) (ii) 48.06 (C) 10% 8%
48.01 (A) (2) (a) (iii) 11.3% plus 2% 9.1% plus 1.6% 48.07 (A) 13.3% 10.7%
48.07 (B) 8% 6.4%
48.01 (A) (2) (b) 2% 1.6% 48.07 (C) 11.3% 9.1%
plus 2% plus 1.6%
48.01 (B) (1) 2.4d. per sq. yd. 1.9d. per sq. yd.
48.07 (D) 20% or 16% or
48.01 (B) (2) 10% 8% £1 per 1b.† KT+>16s. per 1b.†
48.02 (A) 10% 8%
48.07 (E) 2.4d. per sq. yd. 1.9d. per sq. yd.
48.02 (B) 2% 1.6%
48.02 (C) 10% 8% 48.07 (F) 8%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
48.07 (G) 13.3% 10.7% 48.15 (B) 13.3% 10.7%
48.07 (H) (1) (a) 16% 12.8% 48.15 (C) 13.3% 10.7%
48.15 (D) 40% 32%
48.07 (H) (1) (b) (ii) 4% 3.2%
48.15 (E) 10% 8%
48.07 (H) (2) (a) 13.3% plus 2% 10.7% plus 1.6% 48.15 (F) 13.3 % 10.7%
48.15 (G) 13.3% 10.7%
48.07 (H) (2) (b) 2% 1.6% 48.15 (H) 13.3% 10.7 %
48.15 (IJ) 16% 12.8%
48.07 (H) (2) (c) (i) 13.3% plus 2% 10.7% plus 1.6%
48.15 (K) 8% 6.4%
48.15 (L) 8% 6.4%
48.7 (H) (2) (c) (ii) 11.3% plus 2% 9.1% plus 1.6%
48.15 (M) 11.3% plus 2% 9.1% plus 1.6%
48.07 (IJ)(1) 4% 3.2%
48.15 (N) 13.3% plus 2% 10.7% plus 1.6%
48.07 (IJ) (2) 10% 8%
48.09 (A) 3.2d. per sq. yd. 2.6d. per sq. yd.
48.15 (O) 8% 6.4%
48.09 (B) (1) 2.4d. per sq. yd. 1.9d. per sq. yd. 48.15 (Q) (1) 2% 1.6%
48.15 (Q) (2) 13.3% plus 2% 10.7% plus 1.6%
48.10 2% 1.6%
48.11 (A) 4% or 1d. per linear yard† plus 2% 3.2% or 0.8d. per linear yard† plus 1.6%
48.15 (Q) (3) 11.3% plus 2% 9.1% plus 1.6%
48.15 (R) 10% 8%
48.16 (A) 13.3% 13.3%
48.11 (B) 16% 12.8%
48.16 (B) 10% 10%
48.12 9.6d. per sq. yd. 7.7d. per sq. yd.
48.17 (A) 10% 8%
48.13 (A) 20% or 2.4d. each† 16% or 1.9d. each† 48.18 (A) (1) 10% or 3.2d. each* 8% or 2.6d. each*
48.13 (B) (1) 20% or £1 per 1b.† 16% or 16s. per 1b.† 48.18 (A) (2) 10% or 1.6d. each* 8% or 1.3d. each*
48.13 (B) (2) 10% 8% 48.18 (A) (3) 10% 8%
48.14 10% 8% 48.18 (B) (1) 10% 8%
48.15 (A) 10% 10% 48.18 (B) (2) 15% 12%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
49.11 (B) (5) (b) (i) 20% 16%
48.18 (B) (3) 20% 16%
48.19 10% 8% 49.11 (B) (5) (b) (ii) 4% 3.2 %
48.20 (B) 13.3% 10.7 %
50.03 (A) 30% 24%
48.21 (A) 16% 12.8%
50.03 (B) 13.3% 10.7%
48.21 (Al) 20% 16%
50.04 (A) (1) 15% 12%
48.21 (B) 13.3% 10.7%
50.04 (A) (2) 16% 12.8%
48.21 (C) 13.3% 10.7%
50.04 (B) (1) 13.3% 10.7%
48.21 (D) 13.3% 10.7%
50.04 (B) (2) (a) 13.3% 10.7%
48.21 (E) £2 per lb. £1 12s. per lb. x
50.05 (A) (1) 15% 12%
48.21 (F) 20% 16%
50.05 (A) (2) 16% 12.8%
48.21 (G) 16% 12.8%
50.05 (B) (1) 13.3% 10.7%
48.21 (H) 16% 12.8%
50.05 (B) (2) (a) 13.3% 10.7%
48.21 (IJ) 12% 9.6%
48.21 (K) 18.7% 18.7% 50.06 (A) (1) 15% 12%
48.21 (L) 10% 10% 50.06 (A) (2) 16% 12.8%
48.21 (M) 13.3% 10.7% 50.06 (B) (1) 13.3% 10.7%
48.21 (N) 10% 8% 50.06 (B) (2) (a) 13.3% 10.7%
48.21 (O) (1) 16% 12.8%
50.07 (A) (1) 15% 12%
49.01 (A) 12% 9.6%
50.07 (A) (2) 16% 12.8%
49.01 (D) (1) 20% 16%
50.07 (B) (1) 13.3% 10.7%
49.01 (D) (2) 4% 3.2%
50 09 (A) 13.3% or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.*
49.04 (A) 12% 9.6%
49.07 (B) 10% 8%
49.07 (C) (1) 20% 16% 50.09 (B) 13.3% or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.*
49.07 (C) (2) 4% 3.2%
49.09 10% 8%
50.09 (C) (1) 8% 8%
49.10 20% 16%
50.09 (C) (2) (a) (i) 25% or 6s. per sq. yd.* 25% or 6s. per sq. yd.*
49.11 (A) 20% 16%
49.11 (B) (1) 20% 16%
49.11 (B) (2) 10% 8% 50.09 (C) (2) (a) (ii) 25% or 3s. per sq. yd.*
49.11 (B) (3) 13.3% 10.7%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate
50.09 (C) (2) (b) (i) 25% or 1s. 4d. per sq. yd.* 25% or 1s. 4d. per sq. yd.* 51.04 (C) (1) (b) 25% or 3s. per sq. yd.* 25% or 3s. per sq. yd.*
50.09 (C) (2) (b) (iii) 13.3% or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.* 51.04 (C) (2) 13.3% or 8d. per sq. yd.* 13.3% or 8d. per sq. yd.*
50.10 (A) 13.3% or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.* 52.01 (A) (1) 13.3% 13.3%
52.01 (A) (2) 13.3% 10.7%
52.01 (B) (1) 13.3% 10.7%
50.10 (B) 13.3 % or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.*
53.03 (A) 30% 24%
53.03 (B) 13.3% 10.7%
50.10 (C) (1) 8% 8%
53.04 (A) 30% 24%
50.10 (C) (2) (a) (i) 25% or 6s. per sq. yd.* 25% or 6s. per sq. yd.*
53.04 (B) 13.3% 10.7%
53.05 (A) 13.3% 10.7%
50.10 (C) (2) (a) (ii) 25% or 3s. per sq. yd.* 25% or 3s. per sq. yd.* 53.06 9% 9%
53.07 9% 9%
50.10 (C) (2) (b) (i) 25% or 1s. 4d. per sq. yd.* 25% or 1s. 4d. per sq. yd.* 53.08 9% 9%
53.09 9% 9%
53.10 9% 9%
50.10 (C) (2) (b) (iii) 13.3 % or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.* 53.11 (A) 13.3% or 8d. per sq. yd.* 13.3 % or 8d. per sq. yd.*
51.01 (B) 13.3% 10.7% 53.11 (B) 13.3% or 8d. per sq. yd.* 13.3% or 8d. per sq. yd.*
51.02 (A) 16% 12.8%
51.04 (A) 13.3 % or 8d. per sq. yd.* 13.3% or 8d. per sq. yd.* 53.11 (C) (1) 25% or 6s. per sq. yd.*
51.04 (B) 13.3% or 8d. per sq. yd.* 13.3% or 8d. per sq. yd.* 53.11 (C) (2) (b) 13.3 % or 8d. per sq. yd.* 13.3 % 8d. per sq. yd.*
51.04 (C) (1) (a) 25% or 6s. per sq. yd.* 25% or 6s. per sq. yd.* 53.12 (A) 13.3% or 8d. per sq. yd.* 10.7% or 6.4d. per sq. yd.*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
53.12 (B) (1) (a) 25% or 6s. per sq. yd.* 25% or 6s. per sq. yd* 54.05 (B) 13.3% 10.7%
or
8d. 6.4d.
per sq. yd.* per sq. yd.*
53.12 (B) (1) 25% 25% 54.05 (C) (1) 8% 8%
(b) or or
3s. 3s. 54.05 (C) (2) 25% 25%
per sq. yd.* per sq. yd.* (a) or or
6s. 6s.
53.12 (B) (2) 13.3% 10.7% per sq. yd.* per sq. yd.*
or or 54.05 (C) (2) 25% 25%
8d. 6.4d.
per sq. yd.* per sq, yd.* (b) or or
3s. 3s.
per sq. yd.* per sq. yd.*
53.13 (A) 13.3% 10.7%
or or 54.05 (C) (3) 13.3% 10.7%
8d. 6.4d.
per sq. yd.* per sq. yd.* or 8d. or 6.4d.
per sq. yd.* per sq. yd.*
53.13 (B) (1) 25% 25%
(a) or or 55.03 (A) 30% 30%
6s. 6s.
per sq. yd.* per sq. yd.* 55.03 (B) 13.3% 13.3%
53.13 (B) (1) 25% 25% 55.04 (A) 13.3% 13.3%
(b) or or
3s. 3s. 55.04 (B) 13.3% 13.3%
per sq. yd.* per sq. yd.*
55.05 13.3% 13.3%
53.13 (B) (2) 13.3% 10.7%
or or 55.06 13.3% 13.3%
8d. 6.4d.
per sq. yd.* per sq. yd.* 55.07 (A) 13.3% 13.3%
or or
54.01 (A) 30% 24% 8d. 8d.
per sq. yd.* per sq. yd.*
54.01 (B) 13.3% 10.7%
55.07 (B) 13.3% 13.3%
54.01 (C) 13.3% 10.7% or or
8d. 8d.
54.02 (A) 30% 24% per sq. yd.* per sq. yd.*
54.02 (B) 13.3% 10.7% 55.07 (C) (1) 25% 25%
or or
54.02 (C) 13.3% 10.7% 1s. 4d. 1s. 4d.
per sq. yd.* per sq. yd.*
54.03 (A) 15% 12% 55.07 (C) (2) 13.3% 13.3 %
or or
54.03 (B) 15% 12% 8d. 8d.
per sq. yd.* per sq. yd.*
54.03 (C) (1) 13.3% 10.7%
55.08 (A) 13.3% 13.3%
54.04 (A) 15% 12% or or
8d. 8d.
54.04 (B) (1) 13.3% 10.7% per sq. yd.* per sq. yd.*
54.05 (A) 13.3% 10.7% 55.08 (B) (1) 25% 25%
or 8d. per sq. yd.* or 6.4d. per sq. yd.* or 1s. 4d. per sq. yd.* or 1s. 4d. per sq. yd.*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
55.08 (B) (2) 13.3% 13.3% 56.07 (D) (1) 25% 25%
or 8d. per sq. yd.* or 8d. per sq. yd.* (b) or 3s. per sq. yd.* or 3s. per sq. yd.*
55.09 (A) 13.3% 13.3% 56.07 (D) (2) 13.3% 13.3%
or 8d. per sq. yd.* or 8d. per sq. yd.* or 8d. per sq. yd.* or 8d. per sq. yd.*
55.09 (B) 13.3% 13.3%
or or 57.01 (A) 30% 24%
8d. 8d.
per sq. yd.* per sq. yd.* 57.01 (B) 13.3% 10.7%
55.09 (C) 13.3% 13.3 % 57.01 (C) 13.3% 10.7%
55.09 (D) (1) 25% 25% 57.02 (A) 30% 24%
(a) or 6s. or 6s.
per sq. yd.* per sq. yd.* 57.02 (B) 13.3% 10.7%
55.09 (D) (1) 25% 25% 57.04 (A) 30% 24%
(b) or or
3s. per sq. yd.* 3s. per sq. yd.* 57.04 (B) 13.3 % 10.7%
57.04 (C) 13.3% 10.7%
55.09 (D) (2) 25% 25%
(a) or or 57.05 (B) 16% 12.8%
1s. 4d. 1s. 4d.
per sq. yd.* per sq. yd.* 57.07 (A) 13.3% 10.7%
55.09 (D) (2) (b) 13.3% or 13.3% or 57.07 (B) (1) (b) 13.3% 10.7%
8d. 8d. 57.09 13.3% 10.7%
per sq. yd.* per sq. yd.* or 8d. or 6.4d.
56.03 (A) 30% 24% per sq. yd.* per sq. yd.*
56.03 (B) 13.3% 10.7% 57.11 13.3% or 10.7% or
56.04 (A) 13.3% 10.7% 8d. 6.4d.
per sq. yd.* per sq. yd.*
56.04 (B) 13.3% 10.7%
58.01 16% 16%
56.05 13.3% 10.7%
58.02 (A) 4% 4%
56.06 (A) 13.3% 10.7%
58.02 (B) (1) 16% 16%
56.07 (A) 13.3 % or 13.3% or (b)
8d. 8d. 58.02 (B) (2) 16.6% 16.6%
per sq. yd.* per sq. yd.* (b)
56.07 (B) 13.3% 13.3%
58.04 (A) (1) 13.3% 13.3%
or 8d. or 8d. or 8d or 8d.
per sq. yd.* per sq. yd.* per sq. yd.* per sq. yd.*
56.07 (C) 13.3% 13.3%
58.04 (A) (2) 13.3% 10.7%
56.07 (D) (1) 25% 25% or or
(a) or or 8d. 6.4d.
6s. 6s. per sq. yd.* per sq. yd.*
per sq. yd.* per sq. yd.*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
58.04 (B) (1) 25% 25% 58.05 (E) (1) 13.3 % 13.3%
(a) (i) (I) or or
6s. 6s. 58.05 (E) (2) 13.3% 10.7%
per sq. yd.* per sq, yd.*
58.05 (F) (1) 20% 20%
58.04 (B) (1) 25% 25% (b)
(a) (i) (II) or or
3s. 3s. 58.05 (F) (2) 16% 16%
per sq. yd.* per sq. yd.* (a)
58.04 (B) (1) 25% 25% 58.05 (F) (2) 16% 12.8%
(a) (ii) or or (b)
1s. 4d. 1s. 4d.
per sq. yd.* per sq. yd.* 58.05 (F) (3) 25% 25%
(a) or or
58.04 (B) (1) 13.3% 13.3 % 1s. 4d. 1s. 4d.
(a) (iii) (I) or or per sq. yd.* per sq. yd.*
8d. 8d.
per sq. yd.* per sq. yd.* 58.05 (F) (3) 13.3 % 13.3%
(b) (i)
58.04 (B) (1) 13.3% 10.7%
(a) (iii) (II) or or 58.05 (F) (3) 13.3% 10.7%
8d. 6.4d. (b) (ii)
per sq. yd.* per sq. yd.*
58.06 (A) (1) 16% 12.8%
58.04 (B) (2) 13.3% 13.3%
(a) or or 58.06 (A) (2) 13.3% 10.7%
8d. 8d.
per sq. yd.* per sq. yd.* 58.07 (A) (1) (a) 15% 12%
58.04 (B) (2) 13.3% 10.7%
(b) or or 58.07 (A) (1) 16% 12.8%
8d. 6.4d. (b)
per sq. yd.* per sq. yd.*
58.07 (A) (2) 13.3% 10.7 %
58.04 (B) (2A) 13.3% or 13.3% or (a) (ii)
8d. 8d. 58.07 (A) (2) 13.3% 10.7 %
per sq. yd.* per sq. yd.* (b) (i)
58.05 (A) (2) (a) 16% or 16% or 58.07 (B) (1) 13.3% 10.7%
0.4d. 0.4d. 58.07 (B) (2) 40% 40%
per linear yard* per linear yard* (a) (i) (I)
58.07 (B) (2) 40% 32%
58.05 (A) (2) 16% 12.8% (a) (i) (II)
(b) or or
0.4d. 0.3d. 58.07 (B) (2) 16% 16%
per linear yard* per linear yard* (a) (ii) (I)
58.07 (B) (2) 16% 12.8%
58.05 (B) 16% 12.8 % (a) (ii) (II)
58.05 (C) (1) 40% 40% 59.01 (A) 12% 9.6%
58.05 (C) (2) 40% 32% 59.01 (B) 13.3% 10.7%
or or
58.05 (D) (2) 20% 20% 2.4d. 1.9d.
(a) per 1b.* per 1b.*
58.05 (D) (2) 20% 16% 59.01 (C) 13.3% 10.7%
(b)
59.01 (D) 30% 24%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
59.02 (A) (2) 16.6% 13.3 %

59.08 (B) (1)

(a)

 16% 16%
59.02 (B) (2) 8% 6.4%
59.08 (B) (1) 16% 12.8%
59.02 (C) (2) 10% 8% (b)
59.03 (A) 16% 12.8% 59.09 (A) (1) 16% 16%
59.03 (B) 20% 16% 59.09 (A) (2) 16% 12.8%
59.03 (C) 10% 8% 59.09 (B) (1) 8% 8%
59.03 (D) (1) 13.3% 10.7% 59.09 (B) (2) 25% 25%
or or (a) or or
8d. 6.4d. 3s. 3s.
per sq. yd.* per sq. yd.* per sq. yd.* per sq. yd.*
59.04 (A) (1) 13.3% 10.7% 59.09 (B) (2) 25% 25%
(b) (b) (i) or 1s.4d. or 1s. 4d.
59.04 (A) (2) 16% 12.8% per sq. yd.* per sq. yd.*
59.04 (B) (2) 13.3% 10.7 % 59.09 (B) (2) 13.3% 13.3%
(b) (ii) (I) or or
59.06 (A) 40% 32% (Ia) 8d. 8d.
or or per sq. yd.* per sql yd.*
9.6d. 7.7d.
per gross* per gross* 59.09 (B) (2) 13.3% 10.7%
(b) (ii) (I) or or
59.07 (A) (1) 13.3% 13.3% (lb) 8d. 6.4d.
or or per sq. yd.* per sq. yd.*
8d. 8d.
per sq. yd.* per sq. yd.* 59.10 (A) 6.4d. 5.1d.
per sq. yd. per sq. yd.
59.07 (A) (2) 13.3% 10.7%
or or 59.10 (B) 9.6d. 7.7d.
8d. 6.4d. per sq. yd. per sq. yd.
per sq. yd.* per sq. yd.*
59.11 (A)(l) 16% 16%
59.07 (B) 8% 8%
59.11 (A) (2) 16% 12.8%
59.07 (C) (2) 25% 25%
(a) or or 59.11 (B) (1) 13.3% 13.3%
3s. 3s. or or
per sq. yd.* per sq. yd.* 8d. 8d.
per sq. yd.* per sq. yd.*
59.07 (C) (2) 25% 25%
(b) (i) or or 59.11 (B) (2) 13.3% 10.7%
1s.4d. 1s. 4d. or or
per sq. yd.* per sq. yd.* 8d. 6.4d.
per sq. yd.* per sq. yd.*
59.07 (C) (2) 13.3% 13.3 %
(b) (ii) (I) or or
(Ia) 8d. 8d. 59.11 (C) (2) 25% 25%
per sq. yd.* per sq. yd.* (a) (i) or or
6s. 6s.
59.07 (C) (2) 13.3% 10.7% per sq. yd.* per sq. yd.*
(b) (ii) (I) or or
(lb) 8d. 6.4d.
per sq. yd.* per sq. yd.* 59.11 (C) (2) 25% 25%
(a) (ii) or or
59.08 (A) (1) 20% 20% 3s. 3s.
per sq. yd.* per sq. yd.*
59.08 (A) (2) 20% 16%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
59.11 (C) (2) 25% 25% 59.12 (E) (2) 13.3% 13.3%
(b) (i) or or (b) (ii) (I) or or
1s. 4d. 1s. 4d. (Ia) 8d. 8d.
per sq. yd.* per sq. yd.* per sq. yd.* per sq. yd.*
59.11 (C) (2) 13.3% 13.3% 59.12 (E) (2) 13.3% 10.7%
(b)(ii)(I) or or (b) (ii) (I) or or
(Ia) 8d. 8d. (lb) 8d. 6.4d.
per sq. yd.* per sq. yd.* per sq. yd.* per sq. yd.*
59.11 (C) (2) 13.3% 10.7 % 59.13 (A) (1) 32% 32%
(b) (ii) (I) or or
(lb) 8d. 6.4d. 59.13 (A) (2) 32% 25.6%
per sq. yd.* per sq. yd.*
59.13 (B) (1) 32% 32%
59.12 (A) (1) 13.3 % 13.3% (a)
or or
8d. 8d. 59.13 (B) (1) 32% 25.6%
per sq. yd.* per sq. yd.* (b)
59.12 (A) (2) 13.3% 10.7% 59.13 (B) (2) 10% 10%
or or (a)
8d. 6.4d.
per sq. yd.* per sq. yd.* 59.13 (B) (2) (b) 10% 8%
59.12 (B) (1) 13.3% 13.3%
or or 59.14 (A) (1) 16% 16%
8d. 8d.
per sq. yd.* per sq. yd.* 59.14 (A) (2) 16% 12.8%
59.12 (B) (2) 13.3% 10.7% 59.16 (A) 25% 25%
or or or or
8d. 6.4d. 1s. 4d. 1s. 4d.
per sq. yd.* per sq. yd.* per sq. yd.* per sq. yd.*
59.12 (C) 16% 12.8 % 59.16 (B) (1) 20% or 20% or
59.12 (D) (1) 20% 16% 1s. 0.8d. per sq. yd.* 1s. 0.8d. per sq. yd.*
59.12 (D) (2) 10% 10% 59.16 (B) (2) 20% 16%
(a) or or
1s. 0.8d. 10.2d.

59.12 (D) (2)

(b)

 10% 8% per sq. yd.* per sq. yd.*
59.17 (A) (1) 13.3% 13.3%
59.12 (E) (1) 8% 8%
59.17 (A) (2) 13.3% 10.7%
59.12 (E) (2) 25% 25%
(a) (i) or 6s. or 6s. 60.01 (A) (1) 13.3% 10.7%
per sq. yd.* per sq. yd.* 60.01 (A) (2) (a) 20% 16%
59.12 (E) (2) 25% 25%
(a) (ii) or 3s. or 3s. 60.01 (A) (2) (c) 10% 8%
per sq. yd.* per sq. yd.*
60.02 (A) (1) 10% 8%
59.12 (E) (2) 25% 25%
(b) (i) or or 60.02 (A) (2) 16s. 12s. 10s.
1s. 4d. 1s. 4d. (a) per dozen per dozen
per sq. yd.* per sq. yd.* pairs pairs
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
60.02 (A) (2) (b) 20% 16% 60.04 (A) (1) 12% plus 2s. 4.8d. 12% plus 2s. 4.8d.
60.02 (A) (3) 12s. 9s. 7.2d. each each
(a) per dozen per dozen
pairs pairs 60.04 (A) (2) 12% plus 12% plus
60.02 (A) (3) (b) 20% 16% 1s. 7.2d. each 1s. 7.2d. each
60.02 (B) (1) 4s. 3s. 2.4d.
60.04 (A) (3) (a) 12% 12%
(a) per dozen pairs per dozen pairs
60.02 (B) (1) (b) 16s. per dozen pairs

12s. 10d. per dozen

pairs

 60.04 (A) (3) (b) 12% 12%
60.04 (B) (1) 13.3% 10.7%
60.02 (B) (1) (c) 20% 16%
60.04 (B) (2) (a) 20% or 16% or
60.02 (B) (2) (a) 4s. per dozen pairs 3s. 2.4d. per dozen pairs 6.4d. each* 5.1d. each*
60.02 (B) (2) (b) 20% 16% 60.04 (B) (2) (b) 20% 16%
60.02 (C) 20% 16% 60.05 (A) (1) (a) 16% 16%
60.03 (A) (1) 20% 16%
60.05 (A) (1) 16% 12.8%
60.03 (A) (2) 13.3% 10.7% (b)
60.03 (B) (1) 20% or 13s. 4d. 16% or 10s. 8d. 60.05 (A) (2) (a) 20% 20%
per dozen pairs* per dozen pairs* 60.05 (A) (2) b) 20% 16%
60.03 (B) (2) 25% 25%
(a) (i) 60.05 (B) 13.3% 10.7%
60.03 (B) (2) (a) (ii) 25% or 25% or 60.05 (C) (1) 10% 8%
10s. per dozen pairs* 10s. per dozen pairs* 60.05 (C) (2) 20% or 4s. each* 16% or 3s. 2.4d. each*
60.03 (B) (2) 20% 20%
(b) 60.05 (D) (1) 10% 8%
60.03 (C) (1) (a) 25% 25% 60.06 (A) (1) 32% 25.6%
60.06 (B) (1) 20% 16%
60.03 (C) (1) (b) 25% or 25% or (a)
10s. per dozen pairs* 10s. per dozen pairs* 60.06 (B) (1) (b) 10% 8%
60.06 (C) (1) 16% 12.8%
60.03 (C) (2) 20% 20%
61.01 (A) 4% 4%
60.03 (C) (3) 20% 16%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
61.01 (B) 20% or £1 each* 20% or £1 each* 61.09 (A) (1) 20% or 1s. 4d. each* 20% or 1s. 4d. each*
61.01 (C) 20% 20% 61.09 (A) (2) 20% or 16% or
61.02 (A) (1) 4% 4% 1s. 4d. each* 1s. 0.8d. each*
61.02 (A) (2) 4% 3.2 %
61.09 (B) (1) 20% 20%
61.02 (B) (1) 20% 20%
61.09 (B) (2) 20% 16%
61.02 (B) (2) 20% 16%
61.10 (A) (1) 4s. 4s.
61.03 (A) (1) 12% plus 2s. 4.8d. 12% plus 2s. 4.8d. (a) (i) per dozen pairs per dozen pairs
each each 61.10 (A) (1) (a) (ii) 16s. per dozen 16s. per dozen
61.03 (A) (2) 12% plus 12% plus pairs pairs
1s. 7.2d. each 1s. 7.2d. each 61.10 (A) (1) (a) (iii) 20% 20%
61.03 (A) (3) 12% 12% 61.10 (A) (1) (b) (i) 4s. per dozen 3s. 2.4d. per dozen
61.03 (B) 20% 20% pairs pairs
61.04 (A) 12% 12% 61.10 (A) (1) (b) (ii) 20% 16%
61.04 (B) (1) 20% 20%
61.10 (A) (2) 16s. 16s.
61.04 (B) (2) 20% 16% (a) (i) per dozen pairs per dozen pairs
61.05 (A) 10% 10%
61.10 (A) (2) 20% 20%
61.05 (B) (1) 20% 20% (a) (ii)
61.05 (B) (2) 20% 16% 61.10 (A) (2) (b) (i) 12s. per dozen 9s. 7.2d. per dozen
61.06 (A) (1) 10% 10% pairs pairs
61.06 (A) (2) 10% 10% 61.10 (A) (2) (b) (ii) 20% 16%
61.06 (B) (1) 20% 20%
(a) 61.10 (B) (1) 20% 20%

61.06 (B) (1)

(b)

 20% 20% 61.10 (B) (2) 20% 16%
61.10 (C) (1) 16% 16%

61.06 (B) (2)

(a)

 20% 16% (a)
61.10 (C) (1) 16% 12.8%

61.06 (B) (2)

(b)

 20% 16% (b)
61.10 (C) (2) 20% 16%
61.07 (A) 20% 20% (a) (i) or 13s. 4d. or 10s. 8d.
61.07 (B) 20% 16% per dozen pairs* per dozen pairs*
61.08 (A) 20% 20%
61.10 (C) (2) 20% 16%
61.08 (B) 20% 16% (a) (ii)
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
61.10 (C) (2) 20% 20% 62.02 (A) (4) 20% 16%
(b) (i) (b) or or
7s. 6d. 6s.
61.10 (C) (2) (b) (ii) 20% 16% each* each*
62.02 (A) (5) (a) 20% 20%
61.11 (B) (1) 20% 20%
62.02 (A) (5) (b) 20% 16%
61.11 (B) (2) 20% 16%
62.01 (A) (1) 20% 20% 62.02 (C) (1) 13.3% 13.3%
62.01 (A) (2) 20% 16% 62.02 (C) (2) 13.3% 10.7%
62.01 (B) (1) 10% 8% 62.02 (D) (1) (a) (i) 10% 10%
62.01 (B) (2) 20% 20%
(a) or or 62.02 (D) (1) 10% 10%
4s. 4s. (a) (ii)
each* each*
62.02 (D) (1) 20% 20%
62.01 (B) (2) 20% 16% (b) (i) (I) or or
(b) or or 1.6d. 1.6d.
4s. 3s. 2.4d. each* each*
each* each*
62.02 (D) (1) 20% 16%
62.02 (A) (1) 10% 10% (b) (i) (II) or or
1.6d. 1.3d.
62.02 (A) (2) 20% 20% each* each*
(a) or or
4s. 4s. 62.02 (D) (1) 20% 20%
each* each* (b) (ii) (I) or or
9.6d. 9.6d.
62.02 (A) (2) 20% 16% each* each*
(b) or or
4s. 3s. 2.4d. 62.02 (D) (1) 20% 16%
each* each* (6) (ii) (II) or or
9.6d. 7.7d.
62.02 (A) (3) 20% 20% each* each*
(a) (i) or or
1s. 7.2d. 1s. 7.2d. 62.02 (D) (1) 20% 20%
each* each* (b) (iii) (I) or or
1s. 2.4d. 1s. 2.4d.
62.02 (A) (3) 20% 16% each* each*
(a) (ii) or or
1s. 7.2d. 1s. 3.4d. 62.02 (D) (1) 20% 16%
each* each* (b) (iii) (II) or or
1s. 2.4d. 11.5d.
62.02 (A) (3) 20% 20% each* each*
(b) (i) or or
9.6d. 9.6d. 62.02 (D) (1) 10% 10%
each* each* (c) (i)
62.02 (A) (3) 20% 16% 62.02 (D) (1) 20% 20%
(b) (ii) or or (c) (ii) (I)
9.6d. 7.7d.
each* each* 62.02 (D) (1) 20% 16%
(c) (ii) (II)
62.02 (A) (4) 20% 20%
(a) or or 62.02 (D) (2) 13.3% 13.3%
7s. 6d. 7s. 6d. (a) (i) or or
each* each* 8d. 8d.
per sq. yd.* per sq. yd.*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
62.02 (D) (2) 13.3% 10.7% 62.05 (L) (2) 13.3% 13.3%
(a) (ii) or or (b)
8d. 6.4d.
per sq. yd.* per sq. yd.* 62.05 (L) (2) (c) 13.3% 10.7%
62.02 (D) (2) 18.7% 15%
(b) 62.05 (M) (2) 16% 16%
62.03 (B) (1) 20% 20%
62.05 (M) (3) 16% 12.8%
62.03 (B) (2) 20% 16%
62.05 (N) (2) 13.3% 13.3%
62.04 (A) (1) 13.3% 13.3%
62.05 (N) (3) 13.3% 10.7%
62.04 (A) (2) 13.3% 10.7%
62.05 (O) (2) 20% 20%
62.04 (B) (1) 20% 20%
62.05 (O) (3) 20% 16%
62.04 (B) (2) 20% 16%
62.05 (P) 20% 16%
62.05 (B) (2) 13.3% 13.3% or or
13s. 4d. 10s. 8d.
62.05 (B) (3) 13.3% 10.7% per dozen per dozen
paiss* pairs*
62.05 (C) (2) 20% 20%
62.05 (Q) (2) 10% 10%
62.05 (C) (3) 20% 16%
62.05 (Q) (3) 10% 8%
62.05 (D) (2) 40% 40%
or or 62.05 (R) (1) 10% 10%
9.6d. 9.6d. (a)
per gross* per gross*
62.05 (R) (1) 20% 20%
62.05 (D) (3) 40% or 32% or (b) (i) (II)
9.6d. 7.7d. 62.05 (R) (1) 20% 16%
per gross* per gross* (b) (i) (III)
62.05 (E) (1) 12% 12% 62.05 (R) (1) 20% 20%
(b) (ii) (II) or or
62.05 (E) (2) 12% 9.6% 9.6d. 9.6d.
each* each*
62.05 (G) (2) 20% 20%
62.05 (R) (1) 20% 16%
62.05 (G) (3) 20% 16% (b) (ii) (III) or or
9.6d. 7.7d.
62.05 (H) (2) 13.3% 13.3% each* each*
62.05 (H) (3) 13.3 % 10.7% 62.05 (R) (1) (b) (iii) (II) 20% or 20% or
62.05 (IJ) (2) 8.9% 8.9% 1s. 2.4d. 1s. 2.4d.
each* each*
62.05 (IJ) (3) 8.9% 7.1%
62.05 (R) (1) 20% 16%
62.05 (K) (2) 16% 16% (b) (iii) or or
(III) 1s. 2.4d. 11.5d.
62.05 (K) (3) 16% 12.8% each* each*
62.05 (L) (1) 16% 16% 62.05 (R) (1) 10% 10%
(b) (c) (i)
62.05 (L) (1) 16% 12.8% 62.05 (R) (1) 20% 20%
(c) (c) (ii) (II)
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
62.05 (R) (1) 20% 16% 65.02 (A) 20% 16%
(c)(ii) (III)
65.02 (C) (1) 20% 16%
63.01 (A) 10% 8% or 4s. or 3s. 2.4d.
64.01 22.5% 22.5% each* each*
or or
3s. 9d. per pair* 3s. 9d. per pair* 65.02 (C) (2)(b) 10% 8%
64.02 22.5% 22.5%
or or 65.03 (A) 20% 16%
3s. 9d. 3s. 9d. or or
per pair* per pair* 1s. 6d. each* 1s. 2.4d. each*
64.03 22.5% 22.5%
or or 65.03 (B) (1) 20% 16%
3s. 9d. 3s. 9d. or or
per pair* per pair* 3s. 2s. 4.8d.
each* each*
64.04 22.5% 22.5%
or 3s. 9d. per pair* or 3s. 9d. per pair* 65.03 (B) (2) (a) 25% 25%
64.05 (A) 16% or 0.2d. 16% or 0.2d. 65.03 (B) (2) (b) 20% 16%
each* each* 65.04 (A) (1) 25% 25%
64.05 (B) (1) 13.3 % 13.3% 65.04 (A) (2) 20% 16%
(a)
65.04 (C) (1) 20% 16%
64.05 (B) (1) 12% 12% or or
(b) 4s. 3s. 2.4d.
each* each*

64.05 (B) (1)

(c)

 24% 24%
65.04 (C) (2) (b) 10% 8%
64.05 (B) (2) 13.3% 13.3%
64.05 (B) (3) 1.6d. each 1.6d. each 65.05 (A) 20% 16%
(a) or 1s. 6d. or 1s. 2.4d.
64.05 (B) (3) 0.8d. each 0.8d. each each* each*
(b)
65.05 (B) 20% 16%
64.05 (B) (3) 0.4d. each 0.4d. each
(c) 65.05 (D) 4% 3.2%
64.05 (B) (4) 1.6d. each 1.6d. each 65.05 (E) (1) 25% 25%
(a) (a) (i)
64.05 (B) (4) 16% 16% 65.05 (E) (1) 20% 16%
(b) (a) (ii)
64.05 (B) (5) 16% 16% 65.05 (E) (1) 20% 16%
(a) or or (b) or or
0.2d. each* 0.2d. each* 4s. 3s. 2.4d.
each* each*
64.06 (A) 4% 4% 65.05 (E) (2) 20% 16%
(a)
64.06 (B) 20% 20%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
65.05 (E) (2) 20% 16% 68.06 (A) (1) 12% 9.6%
(b) or or
3s. 2s. 4.8d. 68.06 (A) (2) 12% 9.6%
each* each* (b)
65.05 (E) (2) 20% 16% 68.09 (A) 2.4d. 1.9d.
(c) (i) per sq. yd. per sq. yd.
65.05 (E) (2) 10% 8% 68.10 (A) 2.4d. 1.9d.
(c) (ii) per sq. yd. per sq. yd.
65.06 (B) 4% 3.2% 68.10 (B) 20% 16%
65.06 (D) (1) 20% 16% 68.10 (C) 16% 12.8%
65.06 (D) (2) 20% 16% 68.11 (A) 20% 16%
(a) or or
4s. 3s. 2.4d. 68.11 (B) 13.3% 10.7%
each* each*
68.11 (C) 13.3% 10.7%
65.06 (D) (2) 20% 16%
(b) (ii) 68.12 (A) (1) 1s. 2.4d. 11.5d.
per linear per linear
65.06 (D) (2) 10% 8% yard yard
(b) (iii)
68.12 (A) (2) 1s. 9.6d. 1s. 5.3d.
65.07 (A) 20% 16% per linear per linear
yard yard
66.01 (A) 10% 8%
or or 68.12 (A) (3) 2s. 9.6d. 2s. 2.9d.
2s. 8d. 2s. 1.6d. per linear per linear
each* each* yard yard
66.01 (B) 10% 8% 68.12 (A) (4) 4s. 3s. 2.4d.
or or per linear per linear
1s. 4d. 1s. 0.8d. yard yard
each* each*
68.12 (A) (5) 5s. 4s.
66.03 (A) (2) 10% 8% per linear per linear
yard yard
67.01 (A) 20% 16%
68.12 (C) (1) 8% 6.4 %
67.02 (A) (1) 16% 12.8%
68.14 (A) 18.7% 18.7%
67.02 (A) (2) 20% 16%
68.16 (A) 16% 12.8%
67.04 (A) 20% 16%
68.16 (B) 20% 16%
68.01 26.7% 21.3% or 0.4d. or 0.3d.
per length per length
68.02 (B) 13.3% 10.7% of 10 beads of 10 beads
or fraction or fraction
68.02 (C) 20% 16% of of
or 0.4d. or 0.3d. 10 beads* 10 beads*
per length per length
of 10 beads of 10 beads 68.16 (C) (1) 26.7% 21.3%
or fraction or fraction
of of 69.01 (A) 20% 16%
10 beads* 10 beads*
69.01 (B) 16% 12.8%
68.02 (D) 16% 12.8%
69.02 (A) 20% 16%
68.02 (E) 26.7% 21.3%
69.03 (A) (1) 16% 12.8%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
69.03 (A) (2) 20% 16% 69.14 (C) 20% 16%
or 0.4d. or 0.3d.
69.04 (A) 20% 16% per length of ten beads per length of ten beads
69.05 (A) (1) 16% 12.8% or fraction of or fraction of
ten beads* ten beads*
69.05 (A) (2) 20% 16%
69.06 (A) (1) 16% 12.8% 69.14 (D) 20% 16%
69.06 (A) (2) 20% 16% 69.14 (E) (1) 10% 8%
69.07 (A) 16% 12.8% 70.04 16% 12.8%
69.07 (B) (1) 11.2% 9% 70.05 16% 12.8%
(a)
70.06 16% 12.8%
69.07 (B) (1) 20% 16%
(b) 70.07 (B) 16% 12.8%
69.08 (A) 16% 12.8% 70.07 (D) (1) 20% 16%
69.08 (B) (1) 20% 16% 70.07 (D) (2) 16% 12.8%
or 1.2d. or 1d.
each* each* 70.08 (A) 4d. 3.2d.
per 1b. per 1b.
69.10 (A) 15% 12% 70.08 (B) (1) 16% 12.8%
(b)
69.11 (A) 20% 16%
or 4.8d. or 3.8d. 70.08 (B) (2) 4d. 3.2d.
each* each* per lb. per lb.
70.09 (A) 18s. 14s. 5d.
69.11 (B) 4.8d. 3.8d. per cwt. per cwt.
each each
70.09 (B) (1) 43.7% 43.7%
69.11 (C) 12s. 9s. 7.2d. (a)
per cwt. per cwt.
70.09 (B) (2) 16% 12.8%
69.12 (A) 20% 16% (b)
69.12 (B) (1) 20% or 16% or 70.10 (A) 4% 3.2%
2.4d. each* 1.9d. each* 70.10 (B) (1) 20% 16%
or 2s. 1.6d. or 1s. 8.5d.
69.12 (B) (2) 4.8d. each 3.8d. each per gross* per gross*
70.10 (B) (2) 24% 19.2%
69.12 (B) (3) 12s. 9s. 7.2d.
per cwt. per cwt. 70.13 (A) (1) 13.3% 10.7%
or or
69.13 (A) (1) 4.8d. 3.8d. 3.2d. each* 2.6d. each*
each each
69.13 (A) (2) 12s. 9s. 7.2d. 70.13 (A) (2) 13.3% 10.7%
(a) (ii) per cwt. per cwt. or or
2.5d. each* 2d. each*
69.14 (A) 16% 12.8%
69.14 (B) 13.3% 10.7% 70.13 (C) 16% 12.8%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
70.14 (A) (1) 16% 12.8% 73.10 (A) (2) 10% 8%
(b) (a) or or
£8 £6 8s.
70.14 (A) (2) 16% 12.8% per ton* per ton*
(a)
73.10 (A) (2) 10% 8%
70.14 (A) (2) 43.7% 43.7% (b) or or
(b) £8 £6 8s.
per ton* per ton*
70.19 (A) 20% 16%
or or 73.10 (A) (3) 10% 8%
0.4d. per 0.3d. per (a) (i) or or
length of length of £8 £6 8s.
10 beads 10 beads per ton* per ton*
or fraction or fraction
of of 73.10 (A) (3) 10% 8%
10 beads* 10 beads* (a) (ii) or or
£8 £6 8s.
70.19 (B) 16% 12.8% per ton* per ton*
70.19 (C) 13.3% 10.7% 73.11 (B) (2) 10% 8%
(a) or or
70.19 (D) 16% 12.8% £8 £6 8s.
per ton* per ton*
70.19 (E) (1) 16% 12.8%
73.11 (B) (2) 10% 8%
70.21 (A) 16% 12.8% (b) or or
£8 £6 8s.
70.21 (B) 20% 16% per ton* per ton*
70.21 (C) (1) 16% 12.8% 73.11 (B) (3) 10% 8%
(b) (a) (i) or or
£8 £6 8s.
71.05 (B) (2) 16% 12.8% per ton* per ton*
71.06 (B) 16% 12.8% 73.11 (B) (3) 10% 8%
(a) (ii) or or
71.07 (B) (2) 16% 12.8% £8 £6 8s.
per ton* per ton*
71.08 (B) 16% 12.8%
73.11 (B) (4) 10% 8%
71.09 (B) (2) 16% 12.8 % (a) (i) or or
£8 £6 8s.
71.10 (B) 16% 12.8 % per ton* per ton*
71.12 16% 12.8% 73.11 (B) (4) 10% 8%
(a) (ii) or or
71.13 16% 12.8% £8 £6 8s.
per ton* per ton*
71.14 (B) 16% 12.8%
73.12 (A) 13.3 % 10.7%
71.15 16% 12.8 %
73.12 (B) (1) 10% 8%
71.16 16% 12.8%
73.13 (A) 10% 8%
73.10 (A) (1) 10% 8%
(a) or or 73.13 (B) (1) 10% 8%
£8 £6 8s. (b)
per ton* per ton*
73.14 (A) 10% 8%
73.10 (A) (1) 10% 8% or or
(b) or or £8 £6 8s.
£8 £6 8s. per ton* per ton*
per ton* per ton*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
73.17 (A) 16% 12.8% 73.28 (A) 8% 6.4%
or or
73.18 (A) 12% 9.6% £16 per ton* £12 16s. per ton*
73.20 (A) 16% 12.8% 73.29 (B) (1) 20% 16%
73.20 (B) 13.3% 10.7% 73.31 (A) 13.3% 10.7%
73.21 (A) 16% 12.8% 73.31 (B) 30% 24%
73.21 (B) 8% 6.4% 73.31 (C) 20% 16%
73.21 (C) 20% 16% 73.31 (E) (1) 30% 24%
73.32 (A) 20% 16%
73.21 (D) 13.3% 10.7%
73.32 (B) 30% 24%
73.21 (E) 13.3% 10.7%
73.32 (C) 30% 24%
73.21 (F) 13.3% 10.7%
73.32 (D) 30% 24%
73.21 (G) 13.3% 10.7%
73.32 (E) 25% 25%
73.21 (H) 13.3% 10.7% 73.35 (A) 25% 25%
73.22 (B) (1) 13.3% 10.7% 73.35 (B) 1s. 9.6d.
per lb. per lb.
73.22 (B) (2) 6% 4.8 %
73.35 (C) 10% 8%
73.23 (A) (1) 10% 8%
73.36 (A) (2) 16% 12.8%
73.23 (A) (2) 12% 9.6%
73.36 (B) (1) 8% 6.4%
73.23 (B) (1) 13.3% 10.7%
73.36 (C) (1) 16% 12.8%
73.23 (B) (2) 13.3% 10.7% (a)
(a)
73.36 (C) (1) 16% 12.8%
73.25 (B) (1) 10% 8% (b)
73.26 10% 8% 73.36 (C) (1) 16% 12.8%
or or (c) (ii)
£8 £6 8s.
per ton† per ton† 73.36 (C) (1) 16% 16%
(c) (iii)
73.27 (A) 8% 6.4 %
or or 73.37 (A) 8% 6.4%
£16 £12 16s.
per ton* per ton* 73.37 (A1) 16% 16%
73.27 (B) 13.3% 10.7% 73.38 (A) 16% 12.8%
73.27 (C) 10% 8% 73.38 (B) 10% 8%
or or
£12 £9 12s. 73.38 (C) 16% 12.8%
per ton* per ton*
73.38 (D) (1) 16% 12.8%
73.27 (D) 13.3% 10.7%
or or 73.38 (D) (2) 13.3% 10.7%
£13 6s. 8d. £10 13s. 4d.
per ton* per ton* 73.38 (E) (1) 16% 12.8%
(a)
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate

73.38 (E) (1)

(b)

 16% 12.8% 73.40 (IJ) 8% 6.4%
73.40 (K) 13.3% 10.7%
73.38 (E) (1) 10% 8%
(c) or or 73.40 (L) 16% 12.8%
£2 8s. £1 18s. 5d.
each* each* 73.40 (M) 20% 16%
73.38 (E) (1) (d) 16% 12.8% 73.40 (M1) 20% 16%
73.40 (N) (1) (a) 16% 12.8%
73.38 (E) (2) 13.3% 10.7%
(a)
73.40 (N) (2) 13.3% 10.7%
73.38 (E) (3) 10% 8% (a)
(a) (i)
73.40 (N) (3) 10% 8%
73.38 (E) (3) 12% 9.6% (a) (i)
(b) (ii) or or
1s. 9.6d. 73.40 (N) (3) 16% 12.8%
each* each* (b) (i) or or
1s. 9.6d.
73.38 (E) (3) 16% 12.8% each* each*
(b) (iii) or or
1s. 9.6d. 73.40 (N) (3) 12% 9.6%
each* each* (c) (i)
73.38 (E) (3) 12% 9.6% 74.07 (A) 30% 24%
(c) (i)
74.08 (A) 13.3% 10.7%
73.38 (E) (3) 12% 9.6%
(c) (ii) 74.08 (B) 13.3% 10.7%
73.38 (E) (3) 10% 8% 74.09 (A) 10% 8%
(d) (i)
74.11 (A) 13.3% 10.7%
73.39 (A) 8.9% 7.1%
or 0.6d. or 0.5d. 74.15 (A) 25% 25%
per ounce* per ounce*
74.17 (A) 8% 6.4%
73.39 (B) (1) 13.3% 10.7% 74.17 (B) 16% 12.8%
73.39 (B) (2) 8.9% 7.1% 74.18 (A) 13.3% 10.7%
or 0.6d. or 0.5d.
per ounce* per ounce* 74.18 (B) 13.3% 10.7%
74.18 (C) 16% 12.8%
73.40 (A) 10% 8%
74.18 (D) 10% 8%
73.40 (B) 20% 16%
74.19 (A) 16% 12.8%
73.40 (C) (2) 13.3% 10.7%
74.19 (B) 10% 8%
73.40 (D) (2) 13.3% 10.7%
74.19 (C) 16% 12.8%
73.40 (E) 16% 12.8%
75.06 (A) 16% 12.8%
73.40 (F) 13.3% 10.7%
75.06 (B) (1) 13.3% 10.7%
73.40 (G) 13.3% 10.7%
75.06 (C) 25% 25%
73.40 (H) 20% 16%
76.02 (A) 10% 8%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
76.03 (A) 13.3% 10.7% 80.06 (B) 16% 12.8%
76.03 (B) (1) 10% 8% 82.01 (A) 13.3% 10.7%
76.04 10% 8%
82.01 (B) (1) 10% 8%
76.06 (A) 10% 8%
82.01 (B) (2) 10% 8%
76.08 (B) (1) 16% 12.8% (a)
76.08 (C) (1) 13.3% 10.7% 82.01 (C) (1) 8% 6.4%
76.08 (C) (2) (a) 10% 8% 82.01 (C) (2) (a) 10% 8%
76.09 (A) (1) 13.3% 10.7%
82.01 (D) (1) 10% 8%
76.10 (A) 12% 9.6 % (a)
76.10 (B) 20% 16% 82.01 (D) (2) 20% 16%
76.10 (C) (1) 13.3% 10.7% 82.02 (A) (2) 20% 16%
(a) or 1.6d. or 1.3d.
each* each*
76.14 (A) 8% 6.4 %
or £16 or £12 16s.
per ton* per ton* 82.02 (A) (3) 20% 16%
plus plus
2s. 4.8d. 1s. 11d.
76.15 (A) 20% 16% each each
76.15 (B) 16% 12.8% 82.02 (B) (2) 20% 16%
plus plus
76.15 (C) 16% 12.8% 2s. 4.8d. 1s. 11d.
each each
76.16 (A) 20% 16%
82.02 (C) (2) 20% 16%
76.16 (B) 10% 8% (a) or 1.6d. or 1.3d.
each* each*
76.16 (C) 20% 16%
76.16 (D) 16% 12.8% 82.02 (C) (3) 20% 16%
plus plus
76.16 (E) (1) 13.3% 10.7% 2s. 4.8d. 1s. 11d.
each each
76.16 (F) 20% 16%
82.02 (D) (1) 20% 16%
76.16 (G) 10% 8% plus plus
2s. 4.8d. 1s. 11d.
76.16 (H) 25% 25% each each
76.16 (H1) 10% 8% 82.02 (E) (1) 20% 16%
78.03 4% 3.2 % plus 2s. 4.8d. each plus 1s. 11d. each
78.05 (A) 4% 3.2%
82.02 (E) (2) 20% 16%
78.06 (A) 12% 9.6% plus plus
2s. 4.8d. 1s. 11d. for each 24 feet of such length and a sum in proportion for any remainder
79.05 (A) 16% 12.8 %
79.06 (A) 16% 12.8%
80.06 (A) 12% 9.6%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
82.03 (A) 16% 12.8% 83.05 (A) 10% 8%
plus plus or 1.6d. or 1.3d.
3.6d. 2.9d. the article* the article*
each each
82.04 (A) 10% plus 20% 8% plus 16% 83.06 (A) 16% 12.8%
83.06 (B) (1) 12% 9.6%
82.04 (B) 10% 8% 83.07 (A) (1) 16% 12.8%
82.04 (C) 12% 9.6% 83.07 (A) (2) 12% 9.6%
(a)
82.04 (D) 16% 12.8%
83.07 (B) (1) 12% 9.6%
82.09 (A) 10% 10%
plus 20% plus 20% 83.11 (A) 20% 16%
82.09 (B) 20% 20% 83.11 (B) 16% 12.8%
83.12 (A) 16% 12.8%
82.10 (A) 10% 10%
plus 20% plus 20% 83.13 (A) 20% 16%
82.10 (B) 20% 20% 83.13 (B) 13.3% 10.7%
82.11 (A) 30% 24% 83.14 20% 16%
or or
9s. 7.2d. 7s. 8.2d. 83.15 (A) 10% 8%
the gross* the gross*
84.10 (A) (1) 13.3% 10.7%
82.11 (B) 16% 12.8%
84.10 (B) (1) 13.3% 10.7%
82.13 (A) 20% 20% 84.10 (B) (2) 13.3% 10.7%
82.14 (A) 10% 10% 84.10 (C) (1) 13.3% 10.7%
plus 20% plus 20%
or 1.6d. or 1.6d. 84.10 (C) (2) 13.3% 10.7%
each* each* (a)
82.14 (B) 13.3% 13.3% 84.10 (C) (3) 13.3% 10.7%
(a)
82.15 10% 20%
84.12 (A) 20% 16%
83.01 (A) (3) 20% 16%
(a) 84.14 (A) 16% 12.8%
83.02 (B) (1) 20% 16% 84.15 (B) (2) 20% 16%
83.02 (B) (2) 16% 12.8% 84.17 (A) 8% 6.4%
83.02 (B) (3) 16% 12.8% 84.17 (B) (1) 10% 8%
83.02 (B) (4) 13.3% 10.7% 84.17 (B) (2) 13.3% 10.7%
(a) (i)
83.03 (A) 12% 9.6%
84.18 (B) 10% 8%
83.04 (A) 13.3% 10.7%
84.18 (C) (1) 8% 6.4%
83.04 (B) 12% 9.6%
84.20 (A) 8% 6.4%
83.04 (C) 20% 16%
84.20 (B) (2) 8% 6.4%

Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
84.21 (B) 16% 12.8% 84.55 (A) 10% 8%
84.21 (C) (2) 16% 12.8% 84.56 (A) 16% 12.8%
84.22 (A) (2) 13.3% 10.7% 84.59 (A) (1) 16% 12.8%
84.22 (B) 8% 6.4% 84.59 (A) (2) (a) 13.3% 10.7%
84.22 (C) 16% 12.8%
84.59 (A) (2) 6% 4.8%
84.24 (A) (1) 10% or 8% or (b)
£7 10s. £6
each* each* 84.59 (B) (1) 6% 4.8%
84.59 (C) (1) 13.3% 10.7%
84.24 (A) (2) 10% or £7 10s. 8% or £6 (a)
each* each* 84.61 (A) 13.3% 10.7%
84.61 (C) 13.3% 10.7%
84.24 (A) (3) 10% 8%
84.63 (A) 10% 8%
84.24 (A) (4) 10% 8%
84.63 (B) (1) 13.3% 10.7%
84.24 (A) (5) 7.5% 6%
(a) 84.63 (C) (1) 8% 6.4%
84.24 (A) (5) (b) 7.5% 6% 84.64 (A) 18.7% 18.7%
84.24 (B) (1) 10% 8% 84.65 (A) 13.3% 10.7%
84.24 (B) (2) 7.5% 6% 85.01 (A) (3) (b) 16% 12.8%
84.25 (A) 10% 8%
85.01 (B) (1) 16% 12.8%
84.25 (B) 10% 8%
85.01 (C) (1) 20% 16%
84.25 (C) 16% 12.8%
85.01 (C) (2) 20% 20%
84.26 (A) 20% 16% (a) or 2s. or 2s.
each* each*
84.26 (B) 13.3% 10.7%
85.01 (C) (2) 20% 20% or
84.26 (C) (1) 13.3% 10.7% (b) or 9.6d. 9.6d.
(a) each* each*
84.28 (A) 10% 8%
85.01 (C) (2) 20% 20%
84.29 (A) (1) 13.3% 10.7% (c) (i)
84.30 (A) (1) 13.3% 10.7% 85.01 (D) (2) 20% 20%
84.38 (A) 13.3% 10.7% 85.02 (B) 20% 20%
84.40 (A) 8% 6.4% 85.03 (A) 20% 16%
84.40 (B) 16% 12.8% 85.03 (B) (2) 20% 16%
84.40 (C) (1) (a) 13.3% 10.7% 85.04 (A) 13.3% 10.7%
85.06 (A) 16% 16%
84.51 (A) 10% 8%
85.06 (B) 10% 10%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
85.07 (A) 16% 16% 85.15 (C) (1) 20% or 20% or
85.08 (A) 25% or 9d. each* 25% or 9d. each* £6 each* £6 each*
85.15 (C) (3) 20% or 20% or
85.08 (B) (1) 25% or 9d. each* 25% or 9d. each* £2 each* £2 each*
85.15 (D) (3) (a) 20% or 20% or
85.08 (B) (2) 7.2d. each 5.8d. each 5s. 7.2d. each* 5s. 7.2d. each*
85.08 (B) (3) 2.4d. each 1.9d. each 85.15 (D) (3) (b) (i) 20% 20%
85.12 (A) (1) (a) (i) 10% 10% 85.18 (B) (1) 20% or 2s. 20% or 2s.
85.12 (A) (1) (a) (ii) 20% 20% each* each*
85.18 (B) (2) 20% 20%
85.12 (A) (1) (a) (iii) 13.3% 13.3%
85.18 (C) 20% 20%
85.12 (A) (1) 10% 10%
(b) (i) 85.19 (B) (1) (a) 20% or 9.6d. 20% or 9.6d.
85.12 (A) (2) (a) 16% 16% each* each*
85.19 (B) (2) 20% 20%
85.12 (B) (1) 16% 16% (a)
85.12 (C) (1) 16% 16% 85.19(C) (1) 20% 20%
85.12 (D) (1) 16% 16% 85.19 (D) (1) 20% 20%
85.12 (E) (1) 6.7% 6.7% 85.20 (A) (2) (b) 25% 25%
85.12 (E) (2) 16% 16%
85.20 (A) (2) 20% 20%
85.12 (E) (4) 10% 10% (c)
(a) (iii)
85.20 (B) 20% 20%
85.12 (E) (4) 10% 10%
(b) 85.20 (C) (1) (b) 16% or 16% or
85.12 (F) 16% 16% 2s. 2s.
each* each*
85.14 (A) 20% 20%
or 4s. each* or 4s. each* 85.22 (A) 20% 20%
85.23 (B) (1) 20% 16%
85.14 (B) (1) 20% 20%
or or 85.24 (A) 18.7% 18.7%
5s. 7.2d. 5s. 7.2d.
each* each* 85.26 (A) 20% 20%
85.14 (B) (2) 20% 20% 85.26 (B) 7.2d. 7.2d.
(a) each each
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
87.01 (D) (2) 35% or £20 35% or £20 87.06 (E) (1) (a) 56.2% 56.2%
per body* in respect of the body per body* in respect of the body 87.06 (E) (1) (b) (i) 56.2% 56.2%
(if any); 28.7% in respect of (if any); 28.7% in respect of 87.06 (E) (1) (b) (ii) 43.7% 43.7%
the chassis the chassis 87.06 (E) (1) (c) 43.7% 43.7%
87.02 (A) (2) 28.7% 28.7%
(b) (i) 87.06 (E) (2) 56.2% 56.2%
87.02 (A) (2) (b) (ii) 47.5% 47.5% 87.06 (E) (3) 56.2% 56.2%
87.06 (E) (4) 43.7% 43.7%
87.02 (B) (2) (a) (i) 47.5% 47.5% (a)
87.08 (B) 28.7% 28.7%
87.02 (B) (2) 35% 35%
(a) (ii) 87.09 (A) (2) (a) 22.5% in respect 22.5% in respect
87.02 (B) (2) 47.5% 47.5% of the of the
(b) side-car; 28.7% side-car; 28.7%
87.02 (D) (2) (a) 28.7% 28.7% in respect of the cycle in respect of the cycle
87.02 (D) (2) 47.5% 47.5%
(b) 87.09 (A) (2) (b) 28.7% 28.7%
87.03 (B) (2) 28.7% 28.7%
87.09 (B) 22.5 22.5%
87.04 (B) (2) 47.5% 47.5%
(a) 87.10 (A) (2) 13.3% 13.3%
87.04 (B) (2) 28.7% 28.7% 87.12 (B) (1) 10% 10%
(b) plus 4s. plus 4s.
87.05 (B) (2) (a) (i) 47.5% 47.5% each each
87.12 (B) (2) 20% 20%
87.05 (B) (2) (a) (ii) 28.7% 28.7% or 4s. each* or 4s. each*
87.05 (B) (2) 35% 35%
(b) (i) 87.12 (B) (3) 20% 20%
87.05 (B) (2) (b) (ii) 85% 85% 87.12 (B) (4) 20% 20%
87.12 (B) (5) 20% 20%
87.05 (B) (2) 35% 35%
(c) or £20 or £20 87.13 (A) 20% 20%
per body* per body* 87.14 (A) (2) 35% or 35% or
87.05 (B) (2) (d) 28.7% 28.7% £30 each* £30 each*
87.06 (A) 4d. per 1b. 4d. per 1b. 87.14 (B) 35% or £20 35% or £20
87.06 (C) 13.3% 13.3% each* each*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
87.14 (C) 28.7% 28.7% 90.26 (B) 20% 16%
87.14 (D) (1) 4d. per lb. 4d. per lb. 90.29 (A) (1) 20% 16%
91.01 (B) 8.9% 7.1%
87.14 (D) (2) 13.3% 13.3% or 5s. 4d. each* or 4s. 3.2d. each*
87.14 (D) (4) 43.7% 43.7%
(a) 91.02 13.3% 10.7%
87.14 (E) 13.3% 13.3% 91.03 13.3% 10.7%
87.14 (F) 10% 10% 91.04 13.3% 10.7%
87.14 (G) 20% 20% 91.07 (A) 8.9% or 5s. 4d. 7.1% or 4s. 3.2d.
87.14 (H) 13.3% 13.3% each* each*
87.14 (IJ) 16% 16% 91.08 (A) 13.3% 10.7%

87.14 (K) (1)

(a)

 7.5% 6% 91.09 8.9% 7.1%
91.10 (A) 13.3% 10.7%
87.14 (K) (1) 7.5% 6%
(b) 91.11 (A) (1) 13.3% 10.7%
90.01 (A) 13.3 % 10.7% 91.11 (A) (2) 8.9% 7.1%
(a) or 5s. 4d. or 4s. 3.2d.
90.03 (B) (1) (a) 13.3% or 1s. 7.2d. 10.7% or 1s. 3.4d. each* each*
each* each* 91.11 (A) (2) (b) 8.9% or 1s. 4d. 7.1% or 1s. 0.8d.
90.03 (B) (1) 13.3% 10.7% each* each*
(b) or or
1s. 0.8d. 10.2d. 92.01 8.9% 7.1%
each* each*
92.02 8.9% 7.1%
90.03 (B) (1) 13.3% 10.7%
(c) or or 92.03 8.9% 7.1%
6.4d. 5.1d.
each* each* 92.04 8.9% 7.1%
90.03 (B) (1) 13.3% 10.7% 92.05 8.9% 7.1%
(d) or or
3.2d. 2.6d. 92.06 8.9% 7.1%
each* each*
92.07 8.9% 7.1%
90.03 (B) (1) 13.3% 10.7%
(e) 92.08 (A) (1) 16% 12.8%
90.04 (B) (1) 13.3% 10.7% 92.08 (A) (2) 8.9% 7.1%
or 1s. 7.2d. or 1s. 3.4d.
each* each* 92.09 (B) 8.9% 7.1%
90.04 (B) (2) 13.3% 10.7% 92.10 (B) 8.9% 7.1%
90.18 (A) 20% 16% 92.11 (A) 8.9% 8.9%
90.19 (A) 10% 8% 92.12 (A) 4% or 4.8d. 3.2% or 3.8d.
90.19 (B) 20% 16% each* each*
90.26 (A) 4% 3.2% 92.13 (A) 8.9% 8.9%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
93.04 (A) 16% 12.8% 94.03 (C) (2) (a) 10% 8%
93.06 (A) 16% 12.8%
93.07 (A) 12s. 9s. 7.2d. 94.03 (C) (2) (b) 20% 16%
per hundred per hundred
94.03 (C) (3) 16% 12.8%
94.01 (A) (1) 43.7% 43.7%
94.03 (D) (1) 16.7% 13.3%
94.01 (A) (2) 13.3% 10.7% (a)
94.01 (A) (3) 20% 16% 94.03 (D) (1) 20% 16%
or 8s. or 6s. 4.8d. (b)
per chair* per chair* 94.03 (D) (2) 20% 16%
94.01 (A) (4) 10% 8%
94.04 (A) 20% 16%
94.01 (A) (5) 16.7% 13.3%
(a) 94.04 (B) (2) 20% 16%
94.01 (A) (5) (b) 20% 16% 94.04 (C) 20% 16%
94.04 (D) 13.3% 10.7%
94.01 (B) (1) 43.7% 43.7%
94.01 (B) (2) 13.3% 10.7% 94.04 (E) 13.3% 10.7%
94.01 (B) (3) 20% or 16% or 94.04 (F) (1) 20% 16%
3s. 2.4d. 2s. 6.7d. 95.01 (A) 20% 16%
each* each* or 0.4d. per length of or 0.3d. per length of
94.01 (B) (4) 20% 16% ten beads ten beads
or 4s. 9.6d. each* or 3s. 10.1d. each* or fraction of ten beads* or fraction of ten beads*
94.01 (B) (5) 10% 8% 95.02 (A) 20% 16%
94.01 (B) (6) (a) 20% 16% or 0.4d. per length of ten beads or fraction or 0.3d. per length of ten beads or fraction
94.01 (B) (6) (b) 16.7% 13.3% of ten beads* of ten beads*
94.01 (B) (6) 13.3% 13.3%
(bb) 95.03 (A) 20% 16%
or 0.4d. per or 0.3d. per
94.02 (A) 20% 16% length of ten beads length of ten beads
94.02 (C) (1) 20% 16% or fraction of ten or fraction of ten
94.03 (A) 20% 16% beads* beads*
94.03 (B) 20% 16% 95.04 (A) 20% or 0.4d. per 16% or 0.3d. per
94.03 (C) (1) 13.3% 10.7% length of length of
(a) ten beads or fraction ten beads or fraction
94.03 (C) (1) 16.7% 13.3% of ten of ten
(b) beads* beads*
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
.05 (A) 20% 16% 97.03 (D) 20% 16%
or 0.4d. per length of ten beads or 0.3d. per length of ten beads or 4.8d. each* or 3.8d. each*
or fraction or fraction 97.03 (E) (1) 16% 12.8%
of ten beads* of ten beads* or 4.8d. each* or 3.8d. each*
95.06 (A) 20% 16%
or 0.4d. per length of or 0.3d. per length of 97.03 (E) (2) 16% 12.8%
ten beads or fraction of ten beads* ten beads or fraction of ten beads* 97.03 (F) (1) 20% or 4.8d. each* 16% or 3.8d. each*
97.03 (G) (1) 16% 12.8%
95.07 (A) 20% 16%
or 0.4d. per length of or 0.3d. per length of 97.03 (G) (2) 16% 12.8%
ten beads ten beads 97.04 (A) 2s. 4.8d. 1s. 11d.
or fraction of ten or fraction of ten per dozen packs per dozen packs
beads* beads*
97.04 (B) (1) 16.7% 13.3%
95.08 (A) 16% 12.8%
97.04 (B) (2) 20% 16%
95.08 (B) 20% 16%
97.04 (C) 4% 3.2%
96.01 25% 25%
97.05 (A) 6% 4.8%
96.02 (A) (2) 25% 25% or 0.3d. each* or 0.2d. each*
96.03 13.3% 10.7%
97.05 (B) 13.3% 10.7%
96.05 (A) 20% 16%
97.05 (C) 20% 16%
96.06 (A) 13.3% 10.7%
97.06 (A) 20% 16%
97.01 (A) 16% 12.8%
97.06 (A1) 4% 3.2%
97.01 (B) 20% 16%
97.06 (B) 20% 16%
97.01 (C) 16% 12.8%
97.06 (D) 30% 24%
97.01 (D) (1) 20% 16% plus 4s. plus 3s. 2.4d.
97.02 (A) 20% 16% per racquet, per racquet,
or 4.8d. each* or 3.8d. each* frame or bend frame or bend
97.06 (E) 30% 24%
97.02 (B) 20% 16%
97.06 (F) 30% 24%
97.03 (A) 16% 12.8%
97.06 (H) 20% 16%
97.03 (B) 16% 12.8%
or 1.6d. per dozen or 1.3d. per dozen 97.06 (IJ) 20% 16%
or part of a or part of a 97.06 (K) 20% 16%
dozen* dozen* 97.06 (L) 20% 16%
97.03 (0 16% 12.8% 97.06 (M) 13.3% 10.7%
Tariff Heading No. United Kingdom rate Northern Ireland rate Tariff Heading No. United Kingdom rate Northern Ireland rate
97.06 (O) 4% 3.2% 98.03 (B) (3) (a) 0.8d. each 0.6d. each
97.07 (A) 16% 12.8%
or 2s . 8d. each* or 2s. 1.6d. each* 98.03 (C) 13.3% or 1s. 7.2d. per gross* 10.7% or 1s. 3.4d. per gross*
97.07 (B) 16% or 1s. 4d. each* 12.8% or 1s. 0.8d. each* 98.05 (A) (1) 13.3% or 3s. 2.4d. per gross* 10.7% or 2s. 6.7d. per gross*
97.07 (D) 16% 12.8% 98.05 (A) (2) 13.3% or 10.7% or
97.07 (E) 4% 3.2% 6s. 4.8d. per gross* 5s. 1.4d. per gross*
97.07 (F) 16% 12.8%
98.05 (C) (1) 13.3% 10.7%
98.01 (A) 30% or 7.2d. per gross* 24% or 5.8d. per gross* or 1s. 7.2d. per gross* or 1s. 3.4d. per gross*
98.05 (C) (2) 13.3% 10.7%
98.01 (B) 20% or 4.8d. per gross* 16% or 3.8d. per gross* or 3s. 2.4d. per gross* or 2s. 6.7d. per gross*
98.07 (A) 4% 3.2%
98.01 (C) 12% 9.6%
98.08 (A) (1) 20% 16%
98.02 (A) 16% or 0.4d. per inch or part of an inch of the length* 12.8% or 0.3d. per inch or part of an inch of the length* or 1s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon* or 1s. 0.8d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*
98.02 (B) (1) 16% 12.8%
or 0.4d. or 0.3d. 98.08 (A) (2) 20% 16%
per inch per inch or or
or part of an inch of the length* or part of an inch of the length* 2s. 8d. per 3 yds. or fraction of 3 yds. of the 2s. 1.6d. per 3 yds. or fraction of 3 yds. of the
98.02 (B) (2) 16% or 0.2d. per inch 12.8% or 0.2d. per inch length of the ribbon* length of the ribbon*
or part of an inch of the length* or part of an inch of the length* 98.10 (A) 16% or 3.2d. each* 12.8% or 2.6d. each*
98.02 (B) (3) 16% 12.8% 98.10 (B) 16% 12.8%
98.03 (A) 2.4d. each 1.9d. each 98.11 (A) 10% 8%
98.11 (B) (2) 10% 8%
98.03 (B) (1) 1.2d. each 1d. each 98.12 (A) 10% 8%
98.14 16% 12.8%
98.03 (B) (2) 0.8d. 0.6d.
each each 98.15 (A) 20% 16%

GIVEN under the Official Seal of the Government, this 16th

day of June, 1970.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are:--

(i) to make certain reductions in customs duties on goods of United Kingdom origin in accordance with the provisions of the Free Trade Area Agreement;

(ii) to maintain in operation the special tariff concessions for certain goods of Northern Ireland origin;

(iii) to make a number of changes, of a minor nature, in the Customs Tariff.

The Order comes into operation on the 1st July, 1970.

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