S.I. No. 220/1972 -- Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

S.I. No. 220/1972 -- Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972. 1972 220

S.I. No. 220/1972:

IMPOSITION OF DUTIES (No. 200) (CUSTOMS AND EXCISE DUTIES AND FORM OF TARIFF) ORDER, 1972.

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. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.

2. This Order shall come into operation on the 1st day of January, 1973.

3.--(1) In this Order--

"the Annex" means the Annex to the Schedule to this Order;

"the Schedule" means the Schedule to this Order;

"the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands;

an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :--

Abbreviation or Symbol	Meaning
C	Centigrade
F	Fahrenheit
cg	centigramme(s)
cm	centimetre(s)
cc or cm³	cubic centimetre(s)
f.o.b.	free on board
g	gram(s)
kg	kilogram(s)
l	litre(s)
m	metre
m²	square metre(s)
mg	milligram(s)
mm	millimetre(s)
mm²	square millimetre(s)
doz.	dozen
ft.	foot or feet
gal.(s)	gallon(s)
lb.(s)	pound(s)
oz.(s)	ounce(s)
sq.	square
yd.(s)	yard(s)
st.	stone
cwt.(s)	hundredweight(s)
lin.	linear
pr.(s)	pair(s)
sp.p.	special plures
h.p.	horse power. Where "h.p." is used unqualified it means the horse power of 33,000 lbs./ft. per minute (1 h.p. = 746 watts = 1·014 metric h.p.)
pt.(s)	pint(s)
No.(s)	Number(s)
EURATOM	European Atomic Energy Community
&	and
cu.	cubic
E.C.S.C.	European Coal and Steel Community
cps.	cycles per second
H.T.	high tension, nominally pressures of 1,000 v and up
K	potassium

Abbreviation or Symbol	Meaning
KOH	potassium hydroxide (caustic potash)
K₂O	potassium oxide
NaOH	sodium hydroxide (caustic soda)
P	phosphorus
P₂O₄	phosphorus pentoxide (phosphoric anhydride)
kw	kilowatts
metric h.p.	metric horse power--75 kg/m per minute (1 metric h.p. = 735 watts = 0·985 h.p.)
metric ton (tonne)	1,000 kg
Pb	lead
r.p.m.	revolutions per minute
v	volts
%	per cent
short standard	7,200
g/m	gram(s) per metre
g/m²	gram(s) per square metre
m/kg	metre(s) per kilogram
mg/m	milligram(s) per metre
g/l	gram(s) per litre
kg/m²	kilogram(s) per square metre
U.A.	unit of account

(2) References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.

(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.--(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.

(3) Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff code number that, in each particular case, produces the greatest amount of duty.

5. (a) Where a rate (in this Order referred to as the full rate) is stated in the fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated.

(b) Subject to subparagraphs (c), (d) and (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the preferential rate), including a rate stated to be nil, is stated in the sixth column of the Schedule that is less than the full rate in relation to those goods, the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (a) of this paragraph with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(c) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners--

(i) to have been grown, produced, or manufactured in Canada or

(ii) in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa.

(d) Subject to subparagraph (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said United Kingdom rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, the United Kingdom.

(e) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966.

(f) Where a percentage is stated in the fifth, sixth, seventh, eighth or ninth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods.

(g) Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

(h) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff code number shall apply and have effect in relation to that duty, and, where the following provision, namely, "Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on those goods at whichever of the rates stated in the column of the Schedule by reference to which the duty is chargeable opposite the mention of those goods in the first column of the Schedule produces, in each particular case, the greater amount of duty.

(ij) (i) Notwithstanding subparagraph (a) of this paragraph but subject to clause (ii) of this subparagraph, where a rate of duty shown in the Annex is stated in a column headed "Rate of Duty" opposite the mention of a tariff code number, there shall be charged, levied and paid on importation of any goods classified at the tariff code number so mentioned, a duty of customs at the rate so stated, on goods which are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the Annex.

(ii) Notwithstanding subparagraph (a) of this paragraph, where in the Annex, in lieu of a rate of duty being specified in a column headed "Rate of Duty", there is a reference to a footnote, the provision set forth in the footnote shall apply to the goods classified at the tariff code number mentioned opposite the reference to the footnote.

6. Whenever "(a)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

7. Whenever"(b)"is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture and Fisheries, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

8. Whenever "(c)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, any goods chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

9. Whenever "(d)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of 12·5% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

10. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraphs 6, 8 and 12 of this Order may be exercised by the Minister for Industry and Commerce.

11. Whenever the Minister for Finance so thinks proper and so directs, the functions assigned to the Revenue Commissioners by paragraph 7 of this Order may be exercised by the Minister for Agriculture and Fisheries.

12. Whenever "(e)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, upon payment of the said duty at a rate less than the rate ordinarily chargeable but not less than 20% of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

13. Whenever "(h)" is mentioned in the fourth column of the Schedule at any tariff code number, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff code number, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery, without payment of the specified duty or on payment of such duty at the rate of an amount equal to 15% of the value of the goods, of any goods chargeable with such duty, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

14. Notwithstanding anything contained in paragraphs 6 to 9 and paragraph 12 of this Order, where a rate of duty is expressed in the fifth, sixth, seventh, eighth or ninth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate.

15. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with a duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty.

16. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff code number 0401-431, 0401-455, 0401-471, 0401-512, 0401-528, 0401-536, 0401-552, 0401-569, 0402-222, 0402-238, 0402-246, 0402-262, 0402-372, 0402-388, 0402-429, 0704-239, 1106-524, 1106-540, 1106-569, 1902-026, 1902-028, 1902-056, 1902-058, 1902-072, 1902-074, 1902-088, 1902-116, 1902-144, 1902-146, 1902-160, 1902-162, 1902-218, 1902-220, 1902-234, 1902-236, 1902-264, 1902-266, 1902-280, 1902-282, 1902-337, 1902-341, 1902-357, 1902-361, 1902-416, 1902-418, 1902-432, 1902-434, 1902-458, 1902-460, 1902-488, 1902-514, 2001-640, 2001-642, 2001-644, 2002-016, 2002-022, 2002-028, 2002-034, 2002-038, 2002-044, 2002-050, 2002-056, 2002-066, 2002-069, 3502-016, 3502-024, 3502-040, 3502-056, 4901-126, 4901-134, 4901-142, 4901-150, 4901-158 or 4901-166, or at tariff heading number 04·05, 07·01, 07·02, 07·03, 07·06, 11·05, 49·02 or 49·03.

17. Notwithstanding the provisions of section 24 of the Finance Act, 1933 , or any provision relating to drawback in the Customs Acts, it shall be lawful for the Revenue Commissioners to withhold drawback in respect of yarns used in the manufacture in the State of fabrics mentioned in the Schedule at tariff heading No. 53.11, 60.01 or 60.06 and in respect of which a certificate has been issued at the request of the exporter of the said fabrics from the State by an officer of Customs and Excise that drawback has not been and will not be granted.

18.--(1) In this paragraph "package" means any bottle, box, carton, envelope, wrapper (whether or not such wrapper fully encloses the contents or portion of the contents remains exposed) or other container of any kind whatsoever, and references to the gross weight of a package shall be construed as referring to the total weight of the package and anything contained therein.

(2) This paragraph applies to the following goods, that is to say--

(a) foods and drinks of every description, excluding--

(i) fresh fruit,

(ii) any of the following articles imported in sealed bottles, jars, tins or cans, that is to say, soup in liquid form, fruit, fish, fish paste or meat,

(iii) natural spa waters,

(iv) foods and non-alcoholic drinks (other than malt extract and preparations of malt extract and fish liver oil) intended primarily for consumption by infants or invalids,

(b) toilet preparations, perfumery and cosmetics of a kind mentioned in the first column of the Schedule at tariff heading number 33.06 and goods of a kind mentioned in the first column of the Schedule at tariff heading number 33.05 put up as toilet preparations or perfumery, but excluding Fuller's earth, petroleum jelly, hair dyes, perfumed spirits, shaving creams and shampoos,

(d) seeds or bulbs of fruits, vegetables or flowers,

(e) goods mentioned in the first column of the Schedule at tariff code number 3003-384 or 3003-586 and tariff heading number 38.11,

(f) glue and size,

(g) polishing preparations, other than preparations for use on articles or materials in the course of manufacture,

(h) dressings, bandages, adhesive plasters and the like, of textile material for medical or surgical purposes,

(i) starches suitable for use in the laundering of textile materials,

(j) gasket cement, and

(k) adhesive pastes and powders for the preparation of adhesive pastes.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on every package imported into the State which contains any goods to which this paragraph applies--

a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net) and the gross weight of the package is under seven pounds, a duty of customs at the following rates, that is to say--

(i) in case the gross weight of the package does not exceed two pounds, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pound or fraction of a pound of the gross weight of the package,

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say--

(i) in case the contents of the package do not exceed two pints, £0·0067 per package, and

(ii) in any other case, £0·0033 on every pint or fraction of a pint of the content of the package.

(4) Where on importation a package is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in Canada, the duty imposed by subparagraph (3) of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say--

(a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·0033 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·0033 on every pint or fraction of a pint of the content of the said package.

(5) Where on importation a package is shown to the satisfaction of the Revenue Commissioners to have been consigned from the United Kingdom and to contain only goods grown, produced or manufactured in the United Kingdom, the duty imposed by subparagraph (3) of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say--

(a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and

(b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·001 on every pint or fraction of a pint of the content of the said package.

(6) Where a package which, but for this subparagraph, would be chargeable with the duty imposed by subparagraph (3) of this paragraph, contains any packages chargeable with the said duty, then, if the said duty is charged, levied and paid on all the last-mentioned packages, the said duty shall not be charged or levied on the first-mentioned package.

(7) The duty imposed by this paragraph shall not be charged or levied on any package in respect of which it is shown to the satisfaction of the Revenue Commissioners that the package--

(a) contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale,

(b) contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family,

(c) contains only goods grown, produced or manufactured in the United Kingdom or Canada, is imported through the post and either contains no internal packages or contains not more than six internal packages, or

(d) contains only goods which are imported as a gift to a person in the State.

(8) For the purposes of this paragraph--

(a) a portion of cheese wrapped only in tinfoil and not exceeding two ounces in gross weight shall not be a package, and

(b) a gelatine capsule containing a substance to which this paragraph applies shall not be a package, and such capsule and its contents together shall be deemed to be a substance to which this paragraph applies.

(9) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

19.--(1) There shall be charged, levied and paid on the importation of--

(a) goods (including fixtures and fittings but excluding hollow-ware and fixtures and fittings for interior lighting) which are made of electroplated non-ferrous metal and are of a kind suitable for domestic or household use and goods of a similar type for use in hotels, restaurants and institutions, and

(b) parts and accessories, which are made of electro-plated non-ferrous metal, of such goods,

which are not otherwise liable to duty, a duty of customs at the rate of 30% of the value of the goods.

(2) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in Canada, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 20% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(3) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 6% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

(4) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

20.--(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of £0·02 for every dozen or part of a dozen such bottles or jars.

(2) Where on importation the contents of a glass bottle or glass jar chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom and it is shown in a similar manner that the said glass bottle or glass jar has been consigned from the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said bottles or jars at the rate of £0·006 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph (1).

(3) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

21.--(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.

(2) Where at importation perry mentioned in the first column of the Schedule at tariff code number 2207-262, 2207-434 or 2207-635 is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duties of customs imposed by the said section 3 as applied by subparagraph (1) of this paragraph shall be charged, levied and paid on the said perry at the rate of £3·813 the gallon computed at proof.

22.--Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff code number (other than tariff code number 6301-126 or 6301-134) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at whichever of the following rates is appropriate, that is to say--

(a) in the case of an article which, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, at the rate of an amount equal to 6% of the value of the article, and

(b) in any other case, at the rate of an amount equal to 20 % of the value of the article

in lieu of the rate specified in the fifth, sixth, seventh, eighth or ninth column, as the case may be, of the Schedule at that tariff code number.

23.--(1) This paragraph applies to imported goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) which contain spirits as a part or ingredient thereof and are manufactured in, and consigned from, the United Kingdom.

(2) The duties of customs on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which this paragraph applies in respect of the quantity of spirits contained in those goods shall, subject to such conditions as the Revenue Commissioners may think fit to impose, be charged, levied and paid, on goods to which this paragraph applies, at the rate of £3·576 the gallon computed at proof.

(3) Nothing in this paragraph shall operate to prejudice or affect the rates of duty chargeable under section 4 of the Finance Act, 1920, on spirits used in medical preparations or for scientific purposes.

24.--(1) This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff code number 2207-214, 2207-337 or 2207-482 in the Schedule.

(2) In lieu of the duty of customs imposed by section 27 (2) of the Finance Act, 1971 (No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph (2) of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(4) Where, in the case of beer which is chargeable with the duty imposed by subparagraph (2) of this paragraph or in the case of beer on which drawback under subparagraph (3) of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

25. Section 28 of the Finance Act, 1971 , (No. 23 of 1971), shall have effect as if--

(a) for the several rates specified in Part II of the First Schedule to that Act there were substituted the following rates :--

Description of Spirits	United Kingdom Rate
	£
For every gallon of Perfumed Spirits	24·596
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	20·753
For every gallon computed proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits	15·373

(b) paragraphs (a) and (b) of subsection (2) were deleted, and

26.--(1) This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be--

(i) crude hydrocarbon oils extracted in and consigned from the United Kingdom, or

(ii) hydrocarbon oils refined in and consigned from the United Kingdom.

(2) Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if--

(a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

(b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

27.--(1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.

(2) Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

		Full	Preferential
		£	£
Manufactured:--
cigars	the lb.	4·773	4·566
cigarettes	" "	4·671	4·47
cavendish or negrohead	" "	4·747	4·541
cavendish or negrohead manufactured in bond	" "	4·721	4·516
reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture	" "	4·418	4·418
reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture	" "	4·618	4·618
other manufactured tobacco:--
hard pressed tobacco	" "	3·828	3·627
other pipe tobacco	" "	4·502	4·301
other manufactured tobacco	" "	4·659	4·458
snuff containing more than 13 per cent. by weight of moisture	" "	4.641	4.441
snuff containing 13 per cent. or less by weight of moisture	" "	4·747	4·541

(3) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

		£
Unmanufactured:
containing 10 per cent. or more by weight of moisture	the lb.	4·416
containing less than 10 per cent. by weight of moisture	" "	4·616
Manufactured:
cavendish or negrohead manufactured in bond	" "	4·516

28.--(1) This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

(2) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27 (1) of this Order).

29.--The Finance Act, 1969 , shall have effect as if--

(a) the following subsection were added to section 37 :

"(5) In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip.",

(b) the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Part I of the Second Schedule after "cavendish or negrohead manufactured in bond". .

"reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture	the lb.	£4·418	£4·418
"reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture	the lb.	£4·618	£4.618"

(c) for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" in section 37 (3) (a) the following were substituted : "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972, and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number."

30. Part IV of the Third Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates :

Description of Wine	Rate of Duty
	£
Irish Wine:
Not exceeding 25° of proof spirit	0·797 the gallon
Exceeding 25° but not exceeding 30° of proof spirit	0·867 " "
Exceeding 30° of proof spirit	1·178 " "

31.--(1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

(2) Section 39 of and the Third Schedule to the Finance Act, 1969 , shall have effect, in respect of wine to which this paragraph applies, as if--

(a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table :--

Description of Wine		Rate of Duty
		£
Still Wine:
Not exceeding 25° of proof spirit:
Not in bottle	the gallon	0·902
In bottle	" "	0·932
Exceeding 25° but not exceeding 30° of proof spirit:
Not in bottle	" "	1·01
In bottle	" "	1·07
Exceeding 30° of proof spirit:
Not in bottle	" "	1·477
In bottle	" "	1·537
Sparkling Wine	" "	2·077
Wine exceeding 42° of proof spirit:
An additional duty for every degree or fraction of a degree above 42° of proof spirit	" "	0·141

and

(b) subsection (3) and Part II of the Third Schedule were deleted.

32. Section 28 (3) (a) of the Finance Act, 1971 , and section 1 (2) of the Immature Spirits (Restriction) Act, 1972 , shall have effect as if for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" there were substituted "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972".

33. The provision specified in paragraph 6 of this Order shall apply to the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, insofar as the said duties are chargeable, by virtue of section 7 (1) of the Finance Act, 1901, on goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) in respect of the quantity of spirits contained in the said goods, subject to compliance with such conditions as to the denaturing of the said spirits as the Revenue Commissioners may think fit to impose.

34.--(1) Subject to subparagraph (2) of this paragraph, goods which are mentioned in the first column of the Schedule at tariff heading number 04.02, 17.01, 17.02, 17.04, 17.05, 18.03, 18.05, 18.06, 19.02, 19.05, 19.08, 20.01, 20.03, 20.04, 20.05, 20.06, 20.07, 21.04, 21.07 or 30.03 and which are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

(2) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the customs duties on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which subparagraph (1) of this paragraph relates in respect of the quantity of spirits contained in those goods.

35. The duties imposed by this Order shall not be charged or levied on--

(a) articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or

(b) clothing accessories,

which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.

36.--(1) Whenever, in the case of a number of goods (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the duties chargeable thereon by virtue of this Order to be paid thereon at the rate (which shall be known and is referred to in this Order as the compounded rate) of--

(a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12·5% of the value of the goods, and

(b) in any other case, an amount equal to 17·5% of the value of the goods,

in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184, 4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.

(3) Where a number of goods on which duties imposed by this Order are chargeable at the compounded rate includes any goods mentioned at any tariff heading number or tariff code number referred to in subparagraph (2) of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number or tariff code number at the appropriate rate mentioned in the fifth, sixth, seventh, eighth or ninth column (as the case may be) of the Schedule at that tariff heading number or tariff code number, and their value shall not be reckoned in the computation of the total value of the goods on which duties imposed by this Order are chargeable at the compounded rate.

(4) In this paragraph--

"motor vehicle" means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor, but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle ;

"motor vehicle body" and "motor vehicle chassis" do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

37.--(1) The dutiable weight, in the case of goods chargeable by weight, except in so far as it relates to the charging of duty under paragraph 18 of this Order, and the weights used as criteria to define certain headings or subheadings, shall be taken to be:

(a) in the case of a reference to gross weight, the aggregate weight of the goods and of all packings thereof;

(b) in the case of a reference to net weight or to weight without qualification, the weight of the goods themselves without packing of any kind.

(2) For the purposes of this paragraph "packing" means any external or internal containers, holders, wrappings or supports, other than transport devices (such as transport containers), tarpaulins, tackle or ancillary transport equipment.

38. The following are hereby revoked :--

(a) Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 );

(b) Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 ( S.I. No. 191 of 1971 );

(d) Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 ( S.I. No. 152 of 1972 ).

39. The form of customs tariff prescribed by this Order and the duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

PART 3

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

Section I--Live Animals ; Animal Products
Chapter		Page
1	Live Animals	4
2	Meat and edible meat offals	8
3	Fish, crustaceans and molluscs	21
4	Dairy produce ; birds' eggs ; natural honey ; edible products of animal origin, not elsewhere specified or included	30
5	Products of animal origin, not elsewhere specified or included	37
Section II--Vegetable Products
6	Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage	39
7	Edible vegetables and certain roots and tubers	41
8	Edible fruit and nuts ; peel of melons or citrus fruit	48
9	Coffee, tea, maté and spices	58
10	Cereals	63
11	Products of the milling industry ; malt and starches; gluten; inulin	65
12	Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder	71
13	Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs; gums, resins and other vegetable saps and extracts	74
14	Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included	76
Section III--Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes
15	Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes	77
Section IV--Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco
16	Preparations of meat, of fish, of crustaceans or molluscs	84
17	Sugars and sugar confectionery	92
18	Cocoa and cocoa preparations	96
19	Preparations of cereals, flour or starch; pastrycooks' products	99
20	Preparations of vegetables, fruit or other parts of plants	126
21	Miscellaneous edible preparations	159
22	Beverages, spirits and vinegar	195
23	Residues and waste from the food industries; prepared animal fodder	220
24	Tobacco	230
Section V--Mineral Products
25	Salt; sulphur; earths and stone; plastering materials, lime and cement	233
26	Metallic ores, slag and ash	240
27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	242
Section VI--Products and Chemical and Allied Industries
	Section Notes	254
28	Inorganic chemicals; organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes	254
29	Organic chemicals	267
30	Pharmaceutical products	289
31	Fertilisers	297
32	Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks	301
33	Essential oils and resinoids; perfumery, cosmetics and toilet preparations	305
34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and "dental waxes"	309
35	Albuminoidal substances; glues	311
36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	315
37	Photographic and cinematographic goods	316
38	Miscellaneous chemical products	320
Section VII--Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof
39	Artificial resins and plastic materials, cellulose esters and ethers; articles thereof	327
40	Rubber, synthetic rubber, factice, and articles thereof	352
Section VIII--Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)
41	Raw hides and skins (other than furskins) and leather	360
42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)	366
43	Furskins and artificial fur; manufactures thereof	369
Section IX--Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork
44	Wood and articles of wood; wood charcoal	371
45	Cork and articles of cork	380
46	Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork	381
Section X--Paper-Making Material; Paper and Paperboard and Articles thereof
47	Paper-making material	383
48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	385
49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	404
Section XI--Textiles and Textile Articles
	Section Notes	408
50	Silk and waste silk	410
51	Man-made fibres (continuous)	417
52	Metallised textiles	430
53	Wool and other animal hair	431
54	Flax and ramie	442
55	Cotton	446
56	Man-made fibres (discontinuous)	463
57	Other vegetable textile materials; paper yarn and woven fabrics of paper yarn	477
58	Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery	482
59	Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use	501
60	Knitted and crocheted goods	519
61	Articles of apparel clothing accessories of textile fabric, other than knitted or crocheted goods	533
62	Other made up textile articles	551
63	Old clothing and other textile articles; rags	568
Section XII--Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans
64	Footwear, gaiters and the like; parts of such articles	569
65	Headgear and parts thereof	575
66	Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof	581
67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans	582
Section XIII--Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware
68	Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials	584
69	Ceramic products	593
70	Glass and glassware	604

PART 3

Section XIV--Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin
Chapter		Page
71	Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery	615
72	Coin	621
Section XV--Base Metals and Articles of Base Metal
	Section Notes	622
73	Iron and steel and articles thereof	623
74	Copper and articles thereof	669
75	Nickel and articles thereof	675
76	Aluminum and articles thereof	677
77	Magnesium and beryllium and articles thereof	685
78	Lead and articles thereof	686
79	Zinc and articles thereof	688
80	Tin and articles thereof	690
81	Other base metals employed in metallurgy and articles thereof	691
82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof	694
83	Miscellaneous articles of base metal	703
Section XVI--Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof
	Section Notes	711
84	Boilers, machinery and mechanical appliances; parts thereof	712
85	Electrical machinery and equipment; parts thereof	760
Section XVII--Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment
	Section Notes	789
86	Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered)	789
87	Vehicles, other than railway or tramway rolling-stock, and parts thereof	791
88	Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers	810
89	Ships, boats and floating structures	811
Section XVIII--Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof
90	Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof	813
91	Clocks and watches and parts thereof	827
92	Musical instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; parts and accessories of such articles	832
Section XIX--Arms and Ammunition; Parts thereof
93	Arms and ammunition; parts thereof	836
Section XX--Miscellaneous Manufactured Articles
94	Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings	838
95	Articles and manufactures of carving or moulding material	845
96	Brooms, brushes, feather dusters, powder-puffs and sieves	848
97	Toys, games and sports requisites; parts thereof	849
98	Miscellaneous and manufactured articles	856
Section XXI--Works of Art, Collectors' Pieces, and Antiques
99	Works of art, collectors' pieces, and antiques	863

PART 3

RULES FOR THE INTERPRETATION OF THE SCHEDULE OF CUSTOMS DUTIES

Interpretation of the Schedule shall be governed by the following principles :

1.--The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided such headings or Notes do not otherwise require, according to the following provisions.

2.--(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3.--When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows :

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which involves the highest rate of duty and if this rate is the same for several headings under the latest of those headings.

4.--Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

5.--The above Rules shall also apply mutatis mutandis when determining the appropriate subheading within the same heading, except that Rule 2 (a) shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading.

Additional Rule (Ireland)

6.--Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading.

01.01

Section I

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.--This Chapter covers all live animals except:

(a) Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03;

(b) Microbial cultures and other products of heading No. 30.02; and

2.--Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.

Additional Notes

For the purposes of Tariff Code Nos. 0102-137 and 0102-145, the expression "calves" means animals of the domestic bovine species weighing on the hoof 220 kg or less and not yet having any permanent teeth.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
01.01 Live horses, asses, mules and hinules:
A. Horses:
I. Pure-bred breeding animals:
Stallions	0101-314	kg & No.	--	Free	Free	Free	Free	Free
Mares	0101-322	kg & No.	--	Free	Free	Free	Free	Free
II. For slaughter	0101-330	kg & No.	--	Free	Free	Free	Free	Free
III. Other:
Pure-bred:
Stallions	0101-338	kg & No.	--	Free	Free	Free	Free	Free
Colts	0101-346	kg & No.	--	Free	Free	Free	Free	Free
Mares	0101-354	kg & No.	--	Free	Free	Free	Free	Free
Fillies	0101-362	kg & No.	--	Free	Free	Free	Free	Free
Geldings	0101-370	kg & No.	--	Free	Free	Free	Free	Free
Other	0101-378	kg & No.	--	Free	Free	Free	Free	Free
B. Asses	0101-386	kg & No.	--	Free	Free	Free	Free	Free
C. Mules and hinnies	0101-419	kg & No.	--	Free	Free	Free	Free	Free

Section I

01.02

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
01.02 Live animals of the bovine species:
A. Domestic species:
I. Pure-bred breeding animals:
Bulls	0102-113	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Cows and heifers	0102-121	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
II. Other:
(a) Calves:
Male	0102-137	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Female	0102-145	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
(b) Other:
1. Cows for immediate slaughter, the meat of which is intended for processing	0101-153	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
2. Other:
(aa) Not yet having any permanent teeth, of a weight not less than 350 kg but not more than 450 kg in the case of male animals, or of not less than 320 kg but not more than 420 kg in the case of female animals:
Bullocks	0102-161	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Heifers	0102-177	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
(bb) Others:
For slaughter:
Bulls	0102-185	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Cows	0102-212	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Bullocks	0102-220	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Heifers	0102-228	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Cows and heifers for breeding	0102-236	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Milch cows and springers	0102-244	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil

01.02

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
01.02 A II (b)2 (bb)--contd.
Stores:
Bulls	0102-252	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Cows	0102-260	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Bullocks	0102-268	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
Heifers	0102-276	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
B. Other	0102-289	kg & No.	(b)	£3·00 per head	£3·00 per head	Nil	Nil	Nil
01.03 Live swine:
A.Domestic species:
I. Pure-bred breeding animals	0103-418	kg & No.	(b)	£0·25 per head	£0·25 per head	Nil	Nil	Nil
II. Other:
(a) Sows having farrowed at least once, of a weight of not less than 160 kg	0103-426	kg & No.	(b)	£0·25 per head	£0·25 per head	Nil	Nil	Nil
(b) Other:
Of a weight less than 50 kg	0103-434	kg & No.	(b)	£0·25 per head	£0·25 per head	Nil	Nil	Nil
Of a weight of 50 kg or more	0103-442	kg & No.	(b)	£0·25 per head	£0·25 per head	Nil	Nil	Nil
B. Other	0103-459	kg & No.	(b)	£0·25 per head	£0·25 per head	Nil	Nil	Nil
01.04 Live sheep and goats:
A. Domestic species:
I. Sheep:
(a) Pure-bred breeding animals:
Rams	0104-315	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil
Ewes	0104-323	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil
(b) Other:
Fat sheep	0104-331	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil

Section I

01.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
01.04 A I(b)--contd.
Store sheep	0104-347	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil
Lambs	0104-355	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil
II. Goats	0104-363	kg & No.	--	Free	Free	Free	Free	Free
B. Other:
Sheep	0104-371	kg & No.	(b)	£0·562 per head	£0·375 per head	Nil	Nil	Nil
Goats	0104-379	kg & No.	--	Free	Free	Free	Free	Free
01.05 Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls:
A. Of a weight not exceeding 185 g	0105-613	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
B. Other:
I. Fowls	0105-621	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
II. Ducks	0105-637	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
III. Geese	0105-645	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
IV. Turkeys	0105-653	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
V. Guinea fowls	0105-669	kg & No.	(b)	£1·05 per head	£1·05 per head	Nil	Nil	Nil
01.06 Other live animals:
A. Domestic rabbits	0106-327	kg & No.	--	Free	Free	Free	Free	Free
B. Pigeons	0106-335	kg & No.	--	Free	Free	Free	Free	Free
C. Other:
Greyhounds	0106-343	kg & No.	--	Free	Free	Free	Free	Free
Other:
Primarily for human consumption	0106-351	kg & No.	--	Free	Free	Free	Free	Free
Other	0106-359	kg & No.	--	Free	Free	Free	Free	Free

02.01

Section I

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

(a) Products of the kinds described in the headings Nos. 02.01, 02.02, 02.03, 02.04, and 02.06, unfit or unsuitable for human consumption ;

(b) Guts, bladders or stomachs of animals (heading No.05.04)and animal blood (heading No.05.15); or

Additional Note.

The following expressions shall have the meanings hereunder assigned to them :

A. " Carcases of domestic bovine animals ", for the purpose of subheading 02.01 A II (a); whole carcases of the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are presented for clearance with or without the head, with or without the feet and with or without the other offals attached. Where carcases are presented for clearance without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When presented for clearance without the feet, the latter must have been cut off at the carpo-metacarvin or tarso-metatarsian joints ;

B. " Half-carcases of domestic bovine animals ", for the purposes of subheading 02.01 A II (a): the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

C. " Calf carcases ", for the purposes of the subheading 02.01 A II (a) 1 (aa 11 : carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per carcase 130kg or less;

D. " Calf half-carcases ", for the purposes of subheading 02.01A II (a) 1 (aa) : half-carcases of animals of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65kg or less ;

E. " Unseparated calf forequarters ", for the purposes of subheading 02.01 A II (a) 1 (aa) 22: the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs or ribs and a minimum of four pairs of ribs, These cuts must be of the typical light colour of veal and weigh not more than 60kg;

F. " Separated calf forequarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 22: the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a minimum of four ribs. These cuts must be of the typical light colour of veal and weight not more than 30kg;

G. " Unseparated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the whole of the rear part of a calf comprising all the bones and the thighs and loins, with a minimum of five pairs of whole or cut ribs with or without the knuckle and with or without the think flanks. These cuts must be of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight pairs of ribs.

H. " Separated calf hindquarters ", for the purposes of subheading 02.01 A 11 (a) 1 (aa) 33: the rear part of a half calf carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light colour of veal and weigh not more than 40kg. The expression is to be extended to cover the front part of a half calf carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs;

IJ. " Compensated quarters ":

(a) for the purposes of subheading 02.01 A II (a) 1 (bb) 11 : portions composed of either:

--forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut all the third rib; or

--forequarters comprising all the bones and the scrag, neck and shoulder, cut at the fifth rib, with the whole of the flank and breast attached ; and hindquarters comprising all the bones and the thigh and sirloin, cut the eight cut rib.

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; a difference of not more than 5%in those weights is allowed ;

(b) for the purposes of subheading 02.01 A II (a) 2 (aa) : portions composed of either:

--forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib: or

The forequarters and the hindquarters composing " compensated quarters " must be presented for clearance through Customs simultaneously and in equal numbers ;

K. " Forequarters of other domestic bovine animals " for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", for the purposes of subheading 02.01 A II (a) 1 (bb) 22, and " forequarters ", the purposes of subheading 02.01 A II (a) 2 (bb): the front part of the half carcase comprising all the bones and scrag, neck and shoulder, with a minimum of four ribs and a maximum of four ribs and a maximum of ten whole or cut ribs, with or without the flank ;

L. " Hindquarters of other domestic bovine animals ", for the purposes of subheading 02.01 A II (a) 1 (bb) 33, and " hindquarters ", for the purposes of subheading 02.01 A II (a) 2 (cc): the rear part of the half carcase comprising all the bones and the thigh sirloin, with a minimum of three hole or cut ribs, with or without the skin and with or without the thin flanks; the expressions are to be extended to cover the front part of the whole carcase comprising all the bones and including the scrag, neck and shoulder, but with more than ten ribs.

Section I

02.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 1.04, fresh, chilled or frozen:
A. Meat:
I. Of horses, asses, mules and hinnies	0201-06	cwt.	--	Free	Free	Free	Free	Free
II. Of bovine animals:
(a) Of domestic bovine animals:)
1. Fresh or chilled:
(aa) Of calves:
11. Carcases and half-carcases	0201-024	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
22. Separated or unseparated forequarters:
In quantities exceeding 10 lbs. at any one time	0201-032	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-040	lb.	--	Free	Free	Free	Free	Free
33. Separated or unseparated hindquarters:
In quantities exceeding 10 lbs. at any one time	0201-048	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-056	lb.	--	Free	Free	Free	Free	Free
(bb) Of other domestic bovine animals:
11. Carcases, half-carcases, or "compensated" quarters:
(aaa) Carcases of a weight of not less than 180 kg but not more than 270 kg and half-carcases or"compensated" quarters of a weight of not less than 90 kg but not more than 135 kg, with a low degree of ossification of the cartilages (more especially those of the symphysis pubis and the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour	0201-072	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
(bbb) Other	0201-072	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
22. Forequarters:
(aaa) Of a weight of not less than 45 kg ut not more than 68 kg, with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is wite to light yellow in colour	0201-080	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
(bbb) Other	0201-088	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.

02.01

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.01 AII (a) 1 (bb)--contd.
33. Hindquarters:
(aaa) Of a weight of not less than 45 kg but not more than 68 kg (not less than 38 kg but not more than 61 kg in the case of "Pistola" cuts), with a low degree of ossification of the cartilages (more especially those of the vertebral apophyses), the meat of which is of a light pink colour and the fat of which, of extremely fine structure, is white to light yellow in colour	0201-112	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
(bbb) Other	0201-120	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
(cc) Other cuts of beff and veal:
11. Unboned (bone-in):
In quantities exceeding 10 lbs. at any one time	0201-128	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-136	lb.	--	Free	Free	Free	Free	Free
22. Boned or boneless:
In quantities exceeding 10 lbs. at any one time	0201-144	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-152	lb.	--	Free	Free	Free	Free	Free
2. Frozen
(aa) Carcases, half-carcases or "compenstated" quarters:
In quantities exceeding 10 lbs. at any one time	0201-160	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-168	lb.	--	Free	Free	Free	Free	Free
(bb) Fore quarters:
In quantities exceeding 10 lbs. at any one time	0201-176	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-184	lb.	--	Free	Free	Free	Free	Free
(cc) Hindquarters:
In quantities exceeding 10 lbs. at any one time	0201-216	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-224	lb.	--	Free	Free	Free	Free	Free
(dd) Other:
11. Unboned (bone-in):
In quantities exceeding 10 lbs. at any one time	0201-232	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-240	lb.	--	Free	Free	Free	Free	Free

Section I

02.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.01A II (a) 2 (dd)--contd.
22. Boned or boneless:
(aaa) Forequarters whole or cut into a maximum of five pieces, each quarter being in a single block; "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the hindquarter, excluding the tenderloin, in one piece:
In quantities exceeding 10 lbs. at any one time	0201-248	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-256	lb.	--	Free	Free	Free	Free	Free
(bbb) Other:
In quantities exceeding 10 lbs. at any one time	0201-264	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-272	lb.	--	Free	Free	Free	Free	Free
(b) Other:
In quantities exceeding 101 lbs. at any one time	0201-280	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-288	lb.	--	Free	Free	Free	Free	Free
III. Of swine:
(a) Of domestic swine:
1. Carcases or half-carcases, with or without heads, feet of flare fat:
Fresh or chilled	0201-312	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-320	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
2. Hams and cuts of ham, unbones (bone-in):
Fresh or chilled	0201-336	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-336	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
3. Shoulders and cuts of shoulders, unboned (bone-in):
Fresh or chilled	0201-34	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-352	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.

02.01

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.01 A III (a)--contd.
4. Loins and cuts of loins, unboned (bone-in):
Fresh or chilled	0201-360	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-368	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
5. Breasts and cuts of breast:
Fresh or chilled	0201-376	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-384	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
6. Other
Fresh or chilled	0201-413	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Frozen	0201-421	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(b) Other	0201-437	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
IV. Other:
Of sheep and lambs, in quantities exceeding 10 lb. at any one time:
Fresh or chilled	0201-445	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Frozen	0201-453	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other:
Fresh or chilled	0201-461	cwt.	--	Free	Free	Free	Free	Free
Frozen	0201-477	cwt.	--	Free	Free	Free	Free	Free
B. Offals:
I. For othe manufacture of pharmaceutical products:
Of bovine animals, sheepand labms, in quantities exceeding 10 lbs. at any one time	0201-485	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Of swine	0201-514	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Other	0201-522	cwt.	--	Free	Free	Free	Free	Free
II. Other:
(a) Of horses, asses, mules and hinnies	0201-530	cwt.	--	Free	Free	Free	Free	Free

Section I

02.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.01 B II--contd.
(b) Of domestic bovine animals:
1. Livers:
In quantities exceeding 10 lbs. at any one time	0201-538	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-546	lb.	--	Free	Free	Free	Free	Free
2. Other:
In quantities exceeding 10 lbs. at any one time	0201-554	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-562	lb.	--	Free	Free	Free	Free	Free
(c) Of domestic swine:
1. Heads and cuts of heads; necks:
Heads and parts of heads	0201-570	cwt.	(b)	£2.10 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.
Throats	0201-578	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
2. Feet and tails:
Feet	0201-586	cwt.	(b)	£2.10 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.
Tails	0201-612	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
3. Kidneys	0201-620	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
4. Livers	0201-628	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
5. Hearts, tongues and lungs	0201-636	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
6. Livers, hearts, tongues and lungs attached to the tranchea and gullet	0201-644	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
7. Other	0201-652	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(d) Other:
Of swine other than domestic:
Heads and feet	0201-660	cwt.	(b)	£2.10 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.
Other	0201-668	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Of sheep and lambs, in quantities exceeding 10 lbs. at any one time	0201-676	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0201-689	cwt.	--	Free	Free	Free	Free	Free

02.02

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Specil Preferential	United Kingdom	Northern Ireland
02.02 Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen:
A. Whole poultry:
I. Fowls:
(a) Plucked and gutted, with heads and feet, known as "83% chickens":
In quantities exceeding two birds at any one time	0202-117	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-125	lb.	--	Free	Free	Free	Free	Free
(b) Plucked and drawn, without heads and feet, but with hearts, livers and gizzards, known as "70% chickens":
In quantities exceeding two birds at any one time	0202-133	lb	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-141	lb.	--	Free	Free	Free	Free	Free
(c) Plucked and drawn, without heads and feet and without hearts, livers and gizzards, known as "65% chickens":
In quantities exceeding two birds at any one time	0202-157	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-165	lb.	--	Free	Free	Free	Free	Free
II. Ducks:
(a) Plucked, bled, gutted but not drawn, with heads and feet, known as "85% ducks";
In quantities exceeding two birds at any one time	0202-173	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-181	lb.	--	Free	Free	Free	Free	Free
(b) Plucked and drawn, without heads and feet, with or without hearts, livers and gizzards, known as "70% ducks":
In quantities exceeding two birds at any one time	0202-213	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-221	lb.	--	Free	Free	Free	Free	Free
III. Geese:
(a) Plucked, bled, not drawn, with heads and feet, known as "82% geese":
In quantities exceeding two birds at any one time	0202-237	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-245	lb.	--	Free	Free	Free	Free	Free

Section I

02.02

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.02 A III---contd.
(b) Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as "75% geese":
In quantities exceeding two birds at any one time	0202-253	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-261	lb.	--	Free	Free	Free	Free	Free
IV. Turkeys:
In quantities exceeding two birds at any one time	0202-277	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-285	lb.	--	Free	Free	Free	Free	Free
V. Guinea fowls:
In quantities exceeding two birsd at any one time	0202-327	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Other	0202-335	lb.	--	Free	Free	Free	Free	Free
B. Poultry cuts (excluding offals):
I. Boned or boneless	0202-343	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
II. Unboned (bone-in):
(a) Halves or quarters:
1. Of fowls	0202-351	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
2. Of ducks	0202-367	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
3. Of geese	0202-375	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
4. Of turkeys	0202-383	lb.	--	£0·05 per lb.	£0·05 per lb.	NIl	Nil	Nil
5. Of guinea fowls	0202-416	lb.	--	£0·05 per lb.	£0·05 per lb.	NIl	Nil	Nil
(b) Whole wings, with or without tips	0202-424	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
(c) Backs, necks, backs with necks attached, rumps and wing tips	0202-432	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
(d) Breasts cuts of breasts:
1. Of geese	0202-440	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
2. Of turkeys	0202-448	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
3. Of other poultry	0202-456	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil

02.02

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.02 B II---contd.
(e) Legs and cuts of legs:
1. Of geese	0202-464	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
2. Of turkeys:
(aa) Drumsticks and cuts of drumsticks	0202-462	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
(bb) Other	0202-480	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
3. Of other poultry	0202-488	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
(f) Other	0202-515	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
C. Offals	0202-529	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
02.03 Poultry liver, fresh, chilled, frozen, salted or in brine:
A Fole gras (goose or duck)	0203-227	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
B. Other	0203-239	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
02.04 Other meat and edible meat offals, fresh, chilled or frozen:
A. Of domestic pigeons and domestic rabbits:
Of domestic pigeons	0204-412	cwt.	--	Free	Free	Free	Free	Free
Of domestic rabbits:
In quantities exceeding two animals at any one time	0204-420	lb.	--	£0·025 per lb.	£0·025 per lb.	Nil	Nil	Nil
Other	0204-428	lb.	--	Free	Free	Free	Free	Free
B. Of game:
Of wild birds:
In quantities exceeding two birds at any one time	0204-436	lb.	--	£0·05 per lb.	£0·05 per lb.	£0·05 per lb.	£0·015 per lb.	£0·015 per lb.
Other	0204-444	lb.	--	Free	Free	Free	Free	Free
Of rabbits and hares:
In quantities exceeding two animals at any one time	0204-452	lb.	--	£0·025 per lb.	£0·025 per lb.	Nil	Nil	Nil
Other	0204-460	lb.	--	Free	Free	Free	Free	Free
Other	0204-468	cwt.	--	Free	Free	Free	Free	Free

Section I

02.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.04--contd.
C. Other:
I. Whale and seal metal; frogs' logs	0204-476	cwt.	--	Free	Free	Free	Free	Free
II. Other	0204-489	cwt.	--	Free	Free	Free	Free	Free
02.05 Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked:
A. Back-fat:
I. Fresh, chilled, frozen, salted or in brine	0205-617	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£0·84 per cwt.	£0·84 per cwt.
II. Dried or smoked	0205-625	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£0·84 per cwt.	£0·84 per cwt.
B. Pig fat, other than that falling within subheading A	0205-633	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£0·84 per cwt.	£0·84 per cwt.
C. Poultry fat	0205-649	cwt.	--	Free	Free	Free	Free	Free
02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked:
A. Horsemeat, salted, in brine or dried	0206-012	cwt.	--	Free	Free	Free	Free	Free
B. Meat and edible meat offals of domestic swine:
I. Meat:
(a) Salted or in brined:
1. Carcases or half-carcases, with or without heads, feet or flare fat:
Bacon	0206-020	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-028	cwt.	(b)	£4.20 per cwt.	£2.680 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
2. Hams and cuts of ham, unboned (bone-in):
Bacon	0206-036	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	NIl
Other	0206-044	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
3. Shoulders and cuts of shoulders, unboned (bone-in):
Bacon	0206-052	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-060	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.

02.06

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.06 B I (a)--contd.
4. Loins and cuts of loins, unboned (bone-in):
Bacon	0206-068	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-076	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
5. Breasts (streaky) and cuts of breasts:
Bacon	0206-084	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-116	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
6. Other:
Bacon	0206-124	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-132	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(b) Dried or smoked:
1. Carcases or half-carcases, with or without heads, feet or flare fat:
Bacon	0206-140	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-148	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
2. Hams and cuts of hams, unboned (bone-in):
Bacon	0206-156	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-164	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
3. Shoulders and cuts of shoulders, unboned (bone-in):
Bacon	0206-172	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-180	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
4. Loins and cuts of loins, unboned (bone-in):
Bacon	0206-188	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-215	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.

Section I

02.06

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.06 B I (b)---contd.
5. Breasts (streaky) and cuts of breasts:
Bacon	0206-223	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-231	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
6. Other:
Bacon	0206-247	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil
Other	0206-255	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
II. Edible offals:
(a) Heads and cuts of heads; necks:
Heads and parts of heads	0206-263	cwt.	(b)	£2.10 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.
Throats	0206-271	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(b) Feet and tails:
Feet	0206-287	cwt.	(b)	£2.10 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.	£1.40 per cwt.
Tails	0206-318	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(c) Kidneys	0206-326	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(d) Livers	0206-334	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(e) Hearts, tongues and lungs	0206-342	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(f) Livers, hearts, tongues and lungs attached to the trachea and gullet	0206-350	cwt	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
(g) Other	0206-358	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
C. Other:
I. Of domestic bovine animals:
(a) Meat:
1. Unboned (bone-in):
In quantities exceeding 10 lbs. at any time	0206-366	lb.	--	£0·025 per cwt.	£0·167 per cwt.	£0·167 per cwt.	£0·005 per cwt.	£0·005 per cwt.
Other	0206-374	lb.	--	Free	Free	Free	Free	Free

02.06

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
02.06 C I (a)--contd.
2. Boned or boneless:
In quantities exceeding 10 lbs. at any one time	0206-382	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0206-427	lb.	--	Free	Free	Free	Free	Free
(b) Offals:
In quantities exceeding 10 lbs. at any one time	0206-435	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Other	0206-443	lb.	--	Free	Free	Free	Free	Free
II. Other:
Of sheep and lambs, in quantities exceeding 10 lbs. at any one time	0206-451	lb.	--	£0·025 per lb.	£0·0167 per lb.	£0·0167 per lb.	£0·005 per lb.	£0·005 per lb.
Of swine other than domestic	0206-467	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Of bovine animals other than domestic, in quantities exceeding 10 lbs. at any one time	0206-475	(b)	--	£0·025 per cwt.	£0·0167 per cwt.	£0·0167 per cwt.	£0·005 per cwt.	£0·005 per cwt.
Of poultry	0206-483	lb.	--	£0·05 per lb.	£0·05 per lb.	Nil	Nil	Nil
Of wild birds	0206-516	lb.	--	£0·05 per lb.	£0·05 per lb.	£0·05 per lb.	£0·05 per lb.	£0·05 per lb.
Of rabbits and hares	0206-524	lb.	--	£0·025 per lb.	£0·025 per lb.	Nil	Nil	Nil
Other	0206-539	cwt.	--	Free	Free	Free	Free	Free

Section I

03.01

Chapter 3

FISH, CRUSTACEANS AND MOLLUSCS

NOTE

This Chapter does not cover:

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No.02.04 or 02.06);

(b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption by reason of either species or their condition (Chapter 5); or

Additional Note (Ireland)

Special Provisions Relating to the Duties on Fish, Fresh, (Live or Dead), Chilled or Frozen. The duties mentioned at heading No. 03.01 shall not be charged or levied on fish taken by, and landed in the State from, an Irish sea-fishing boat within the meaning of Part XIII of the Fisheries (Consolidation) Act, 1959 (No. 14 of 1959), as amended by the Fisheries (Amendment) Act, 1962 (No. 31 of 1962).

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.01 Fish, fresh (live or dead), chilled or frozen:
A. Freshwater fish :
I. Trout and other salmonidae:
(a) Trout	0301-027	cwt.	(b)	12%	12%	12%	12%	12%
(b) Salmon and lake whitefish	0301-035	cwt.	(b)	8%	8%	8%	8%	8%
(c) Other	0301-043	cwt.	(b)	10%	10%	10%	10%	10%
II. Eels	0301-051	cwt.	(b)	5%	5%	5%	5%	5%
III. Carp	0301-067	cwt.	(b)	8%	8%	8%	8%	8%
IV. Other	0301-075	cwt.	(b)	8%	8%	8%	8%	8%
B. Saltwater fish:
I. Whole, headless or in pieces:
(a) Herrings:
1. From 15 February to 15 June:
(aa) Fresh or chilled	0301-083	cwt.	--	Free	Free	Free	Free	Free
(bb) Frozen	0301-114	cwt.	--	Free	Free	Free	Free	Free

03.01

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.01 B I (a)--contd.
2. From 16 June to 14 February:
(aa) Fresh or chilled	0301-122	cwt.	(b)	15%	15%	15%	Free	Free
(bb) Frozen	0301-130	cwt.	(b)	15%	15%	15%	Free	Free
(b) Sprats:
1. From 15 February to 15 June	0301-138	cwt.	--	Free	Free	Free	Free	Free
2. From 16 June to 14 February	0301-146	cwt.	(b)	13%	13%	13%	13%	13%
(c) Tunny:
1. For the industrial manufacture of products falling within heading No. 16.04:
(aa) Whole:
11. Yellow--finned tunny:
(aaa) Weighing not more than 10 kg each	0301-154	lb.	(b)	22%	22%	22%	22%	22%
(bbb) Other	0301-162	cwt.	(b)	22%	22%	22%	22%	22%
22. Long--finned tunny	0301-170	cwt.	(b)	22%	22%	22%	22%	22%
33. Other	0301-178	cwt.	(b)	22%	22%	22%	22%	22%
(bb) Gilled and gutted:
11. Yellow--finned tunny:
(aaa) Weighing not more than 10 kg each	0301-186	lb.	(b)	22%	22%	22%	22%	22%
(bbb) Other	0301-212	cwt.	(b)	22%	22%	22%	22%	22%
22. Long--finned tunny	0301-220	cwt.	(b)	22%	22%	22%	22%	22%
33. Other	0301-228	cwt.	(b)	22%	22%	22%	22%	22%

Section I

03.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.01 B I (c) 1--contd.
(cc) Other (for example, heads off):
11. Yellow (for example, heads off):
(aaa) Weighing not more than 10 kg each	0301-236	lb.	(b)	22%	22%	22%	22%	22%
(bbb) Other	0301-244	cwt.	(b)	22%	22%	22%	22%	22%
22. Long--finned tunny	0301-252	cwt	(b)	22%	22%	22%	22%	22%
33. Other	0301-260	cwt.	(b)	22%	22%	22%	22%	22%
2. Other	0301-268	cwt.	(b)	22%	22%	22%	22%	22%
(d) Sardines (Clupea pilchardus Walbaum):
1. Fresh or chilled	0301-276	cwt.	(b)	23%	23%	23%	23%	23%
2. Frozen	0301-284	cwt.	(b)	23%	23%	23%	23%	23%
(e) Dogfish:
Fresh or chilled	0301-316	cwt.	(b)	8%	8%	8%	8%	8%
Frozen	0301-324	cwt.	(b)	8%	8%	8%	8%	8%
(f) Redfish (Sebastes marinus):
1. Fresh or chilled	0301-332	cwt.	(b)	8%	8%	8%	8%	8%
2. Frozen	0301-340	cwt.	(b)	8%	8%	8%	8%	8%
(g) Halibut (Hippoglossus vulgaris, Hippoglossus reinhardtius):
Fresh or chilled	0301-348	cwt.	(b)	8%	8%	8%	8%	8%
Frozen	0301-356	cwt.	(b)	8%	8%	8%	8%	8%
(h) Cod (Gadus morrhua or Gadus callarias):
1. Fresh or chilled	0301-364	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-372	cwt.	(b)	15%	15%	15%	15%	15%

03.01

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.01 B I--contd.
(ij) Coalfish (Pollachius virens or Gadus virens):
1. Fresh or chilled	0301-380	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-388	cwt.	(b)	15%	15%	15%	15%	15%
(k) Haddock:
1. Fresh or chilled	0301-412	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-420	cwt.	(b)	15%	15%	15%	15%	15%
(l) Whiting (Merlangus merlangus):
1. Fresh or chilled	0301-428	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-436	cwt.	(b)	15%	15%	15%	15%	15%
(m) Mackerel:
1. From 15 February to 15 June:
(aa) Fresh or chilled	0301-44	cwt.	--	Free	Free	Free	Free	Free
(bb) Frozen	0301-452	cwt.	--	Free	Free	Free	Free	Free
2. From 16 June to 14 February:
(aa) Fresh or chilled	0301-460	cwt.	(b)	20%	20%	20%	Free	Free
(bb) Frozen	0301-468	cwt.	(b)	20%	20%	20%	Free	Free
(n) Anchovies (Engraulis sp. p.)
1. Fresh or chilled	0301-476	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-484	cwt.	(b)	15%	15%	15%	15%	15%
(o) Plaice:
1. Fresh or chilled	0301-516	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-524	cwt.	(b)	15%	15%	15%	15%	15%
(p) Sea-bream of the species Dentex dentex and Pagellus:
1. Fresh or chilled	0301-532	cwt.	(b)	15%	15%	15%	15%	15%
2. Frozen	0301-540	cwt.	(b)	15%	15%	15%	15%	15%

Section I

03.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.01 B I--contd.
(q) Other:
Sole:
Fresh or chilled	0301-548	cwt.	(b)	15%	15%	15%	15%	15%
Frozen	0301-556	cwt.	(b)	15%	15%	15%	15%	15%
Other:
Fresh or chilled	0301-564	cwt.	(b)	15%	15%	15%	15%	15%
Frozen	0301-572	cwt.	(b)	15%	15%	15%	15%	15%
II. Fillets:
(a) Fresh or chilled:
Herring and mackerel	0301-580	lb.	(b)	18%	18%	18%	£0·0012 per lb.	£0·0012 per lb.
Other	0301-588	cwt.	(b)	18%	18%	18%	18%	18%
(b) Frozen:
1. Of cod (Gadus morrhua or Gadus callarias)	0301-616	cwt.	(b)	15%	15%	15%	15%	15%
2. Of coalfish (Pollachius virens or Gadus virens)	0301-624	cwt.	(b)	15%	15%	15%	15%	15%
3. Of haddock	0301-632	cwt.	(b)	15%	15%	15%	15%	15%
4. Of redfish (Sebastes marinus)	0301-640	cwt.	(b)	15%	15%	15%	15%	15%
5. Of tunny	0310-648	cwt.	(b)	18%	18%	18%	18%	18%
6. Of sea-bream of the specie Dentex dentex and Pagellus	0301-656	cwt.	(b)	15%	15%	15%	15%	15%
7. Other:
Herring and mackerel	0301-664	lb.	(b)	15%	15%	15%	£0·0012 per lb.	£0·0012 per lb.
Other	0301-672	cwt.	(b)	15%	15%	15%	15%	15%
C. Livers and roes	0301-689	cwt.	(b)	10%	10%	10%	10%	10%

03.02

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.02 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process:
A. Dried, salted or in brine:
I. Whole, headless or in pieces:
(a) Herring	0302-314	cwt.	--	Free	Free	Free	Free	Free
(b) Cod:
Dried	0302-322	cwt.	--	Free	Free	Free	Free	Free
Other	0302-330	cwt.	--	Free	Free	Free	Free	Free
(c) Anchovies (Engraulis sp. p.)	0302-338	cwt.	--	Free	Free	Free	Free	Free
(d) Common halibut (Hippoglossus vulgaris)	0302-346	cwt.	--	Free	Free	Free	Free	Free
(e) Salmon, salted or in brine	0302-354	cwt.	--	Free	Free	Free	Free	Free
(f) Other	0302-362	cwt.	--	Free	Free	Free	Free	Free
II. Fillets:
(a) Of cod	0302-370	lb.	--	£0 0125 per lb.	£0 0125 per lb.	£0 0042 per lb.	£0 0012 per lb.	£0 0012 per lb.
(b) Of salmon, salted or in brine	0302-378	lb.	--	£0·0125 per lb.	£0·0125 per lb.	£0·0042 per lb.	£0·0012 per lb.	£0·0012 per lb.
(c) Of lesser or Greenland halibut (Hippoglossus reinhardtius), salted or in brine	0302-386	lb.	--	£0·0125 per lb.	£0·0125 per lb.	£0·0042 per lb.	£0·0012 per lb.	£0·0012 per lb.
(d) Other	0302-413	lb.	--	£0·0125 per lb.	£0·0125 per lb.	£0·0042 per lb.	£0·0012 per lb.	0·0012 per lb.
B. Smoked, whether or not cooked before or during the smoking process:
I. Hearing:
Fillets and pieces thereof	0302-421	lb.	--	£0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered smoked	0302-437	st.	--	£0·1167 per st.	£0·1167 per st.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other	0302-45	cwt.	--	Free	Free	Free	Free	Free
II. Salmon:
Fillets and pieces thereof	0302-453	lb.	--	£0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered and smoked	0302-461	st.	--	£0·1167 per lb.	£0·1167 per lb.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other	0302-477	cwt.	--	Free	Free	Free	Free	Free

Section I

03.02

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.02 B--contd.
III. Lesser or Greenland halibut (Hippologlossus reinhardtius):
Fillets and pieces thereof	0302-485	lb.	--	£0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered and smoked	0302-517	st.	--	£0·1167 per st.	£0·1167 per st.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other	0302-525	cwt.	--	Free	Free	Free	Free	Free
IV. Common halibut (Hippoglossus vulgaris):
Fillets and pieces thereof	0302-533	lb.	--	£0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered and smoked	0302-541	st.	--	£0·1167 per st.	£0·1167 per st.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other:	0302-557	cwt.	--	Free	Free	Free	Free	Free
V. Other
Cod, coley and tusk:
Fillets and pieces thereof	0302-565	lb.	--	0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered and smoked	0302-573	st.	--	£0·1167 per st.	£0·1167 per st.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other	0302-581	cwt.	--	Free	Free	Free	Free	Free
Other:
Fillets and pieces thereof	0302-614	lb.	--	£0·0167 per lb.	£0·0167 per lb.	£0·0083 per lb.	£0·0083 per lb.	£0·0083 per lb.
Other:
Kippered and smoked	0302-622	st.	--	£0·1167 per st.	£0·1167 per st.	£0·05 per st.	£0·015 per st.	£0·015 per st.
Other	0302-630	cwt.	--	Free	Free	Free	Free	Free
C. Livers and roes	0302-638	cwt.	--	Free	Free	Free	Free	Free
D. Fish meal	0302-649	cwt.	--	Free	Free	Free	Free	Free
03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water:
A. Crustaceans:
I. Crawfish	0303-115	cwt.	--	Free	Free	Free	Free	Free

03.03

Section I

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.03 A--contd.
II. Lobsters (Homarius sp.p.):
(a) Live	0303-123	cwt.	--	Free	Free	Free	Free	Free
(b) Other:
1. Whole	0303-131	cwt.	--	Free	Free	Free	Free	Free
2. Other	0303-147	cwt.	--	Free	Free	Free	Free	Free
III. Crabs and freshwater crayfish	0303-155	cwt.	--	Free	Free	Free	Free	free
IV. Shrimps and prawns:
(a) Prawns (pandalidae sp.p.)	0303-163	cwt.	--	free	Free	Free	Free	Free
(b) Shrimps of the genus "Crangon" sp.p.:
1. Fresh, chilled, or simply boiled in water	0303-171	cwt.	--	Free	Free	Free	Free	Free
2. Other	0303-187	cwt.	--	Free	Free	Free	Free	Free
(c) Other	0303-218	cwt.	--	Free	Free	Free	Free	Free
V. Other (for example, Norway lobsters or Dublin Bay prawns)	0303-226	cwt.	--	Free	Free	Free	Free	Free
B. Molluscs:
I. Oysters:
(a) European flat oysters weighing not more than 40 g	0303-234	lb.	--	free	Free	Free	Free	Free
(b) Other	0303--242	cwt.	--	Free	Free	Free	Free	Free
II. Mussels	0303-250	cwt.	--	Free	Free	Free	Free	Free
III. Snails, other than sea snails	0303-258	cwt.	--	Free	Free	Free	Free	Free
IV. Other:
(a) Frozen:
1. Squid:
(aa) Ommastrephes sagittatus and Loligo sp. p.	0303-266	cwt.	--	Free	Free	Free	Free	Free
(bb) Other	0303-274	cwt.	--	Free	Free	Free	Free	Free
2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and Sepiola rondeleti	0303-282	cwt.	--	Free	Free	Free	Free	Free
3. Octopus	0303-317	cwt.	--	Free	Free	Free	Free	Free
4. Other:
Scallops	0303-325	cwt.	--	Free	Free	Free	Free	Free
Periwinkles	0303-333	cwt.	--	Free	Free	Free	Free	Free
Other	0303-341	cwt.	--	Free	Free	Free	Free	Free

Section I

03.03

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
03.03 B IV--contd.
(b) Other:
1. Squid (Ommastrephes sagittatus and Loligo sp. p.)	0303-357	cwt.	--	Free	Free	Free	Free	Free
2. Other:.
Scallops	0303-365	cwt.	--	Free	Free	Free	Free	Free
Periwinkles	0303-373	cwt.	--	Free	Free	Free	Free	Free
Other	0303-389	cwt.	--	Free	Free	Free	Free	Free

04.01

Section I

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.--The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk.

2.--Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans.

Additional Notes.

1.--The term "cans", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity not exceeding 5 kg.

2.--The expression "special milk for infants", as used in subheading 04.02 B I (a), shall be taken to mean products free from pathogenic or toxigenic germs and containing per gram less than 10,000 revivifiable aerobic bacteria and less than 2 coliform bacteria.

3.--For the purpose of calculating the fat content of products falling within subheadings 04.02 B I (b) and B II (b), the weight of any added sugar shall be disregarded.

4.--The expression "whole cheeses", as used in subheading 04.04 A I (a), shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights:

--Emmenthaler: not less than 60 kg but not more than 130 kg;

--Gruyere and Sbrinz: not less than 20 kg but not more than 45 kg;

--Bergkase: not less than 20 kg but not more than 60 kg;

--Appenzell: not less than 6 kg but not more than 8 kg.

5.--Subheading 04.04 A I (b) 2 shall be taken to apply only to goods the packings of which bear at least, the following particulars:

--the description of the cheese,

--the fat content, by weight, of the dry product,

--the packer responsible,

--the country of origin of the cheese.

6.--For the purposes of subheading 04.04 D I, the expression "put up (in boxes or in slices) for retail sale" shall be taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices and packed in one of the following forms:

(a) In circular or semi-circular boxes containing:

--at least 3 but not more than 12 individual portions, of an aggregate net weight not exceeding 250g, or

a single portion of a net weight not exceeding 56 g;

(b) In circular or polygonal boxes (other than rectangular) containing at least 12 individual portions of an aggregate net weight not less than 450 g but not more than 1,000 g;

7.--For the purposes of subheadings 04.04 A I (a), A I (b) and D I, the term "free-to-frontier value" shall be taken to mean the free-to-frontier price or free on board price in the country of exportation, plus a lump sum to be determined in respect of the expenses of delivery to the customs territory of the Community.

8.--Levy applicable to certain mixtures falling within this Chapter:

The levy applicable to mixtures falling within this Chapter and composed of products classified under headings or subheadings 04.01 B, 04.02, 04.03, 04.04, 17.02 A and 17.05 A shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	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
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
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
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
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
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
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);

(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
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
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
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
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);

(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
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
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
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
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
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
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
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.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.01 Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not:
A. Dates:
Dried	0801-513	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Other	0801-521	cwt.	--	Free	Free	Free	Free	Free
B. Bananas:
Dried	0801-537	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Other	0801-545	cwt.	--	Free	Free	Free	Free	Free
C. Pineapples:
Dried	0801-553	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Other	0801-561	cwt.	--	Free	Free	Free	Free	Free
D. Avocados:
Dried	0801-577	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Other	0801-585	cwt.	--	Free	Free	Free	Free	Free
E. Coconuts:
Desicated coconut	0801-615	cwt.	--	Free	Free	Free	Free	Free
Other	0801-623	cwt.	--	Free	Free	Free	Free	Free
F. Cashew nuts	0801-631	cwt.	--	Free	Free	Free	Free	Free
G. Brazil nuts	0801-647	cwt.	--	Free	Free	Free	Free	Free
H. Other:
Mangoes, guavas and mangosteens, dried	0801-655	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Other	0801-669	cwt.	--	Free	Free	Free	Free	Free
08.02 Citrus fruits, fresh or dried:
A. Oranges:
I. Sweet oranges, fresh:
(a) From 1 April to 15 October:
Sanguines and semi-sanguines	0802-217	cwt.	--	Free	Free	Free	Free	Free

Section II

08.02

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.02 A I (a)--contd.
Other:
Navels, Navelines, Navelates, Salustianas, Vernas and Valencialates	0802-225	cwt.	--	Free	Free	Free	Free	Free
Shamoutis and Ovals	0802-233	cwt.	--	Free	Free	Free	Free	Free
Other	0802-241	cwt.	--	Free	Free	Free	Free	Free
(b) From 16 October to 31 March:
Sanguines and semi-sanguines	0802-257	cwt.	--	Free	Free	Free	Free	Free
Other:
Navels, Navelines, Navelates, Salustianas, Vernas and Valencialates	0802-265	cwt.	--	Free	Free	Free	Free	Free
Shamoutis and Ovals	0802-273	cwt.	--	Free	Free	Free	Free	Free
Other	0802-281	cwt.	--	Free	Free	Free	Free	Free
II. Other:
(a) From 1 April to 15 October:
Fresh	0802-318	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-326	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
(b) From 16 October to 31 March:
Fresh	0802-334	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-342	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
B. Mandarins and satsumas; clementines, tangerines and other similar citrus hybrids:
Monreales and Satsumas:
Fresh	0802-350	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-358	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Mandarins including Wilkings:
Fresh	0802-366	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-374	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Clementines:
Fresh	0802-382	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-414	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
Tangerines:
Fresh	0802-422	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-430	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%

08.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.02 B --contd.
Other:
Fresh	0802-438	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-446	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
C. Lemons:
Fresh	0802-454	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-462	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
D. Grapefruit:
Fresh	0802-470	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-478	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
E. Other:
Fresh	0802-486	cwt.	--	Free	Free	Free	Free	Free
Dried	0802-519	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
08.03 Figs, fresh or dried:
A. Fresh	0803-127	cwt.	--	Free	Free	Free	Free	Free
B. Dried	0803-139	cwt.	--	£·35 per cwt. plus 10%	£·291 per cwt. plus 6.7%	£·291 per cwt. plus 6.7%	£·291 per cwt. plus 6.7%	£·291 per cwt. plus 6.7%
08.04 Grapes, fresh or dried:
A. Fresh:
I. Table grapes:
(a) From 1 November to 14 July	0804-416	cwt.	--	Free	Free	Free	Free	Free
(b) From 15 July to 31 October:
Hot-house:
From 1 September to 24 October	0804-424	lb.	(b)	£·0208 per lb. plus £·004 per lb.	£·0208 per lb. plus £·004 per lb.	£·0012 per lb.	£·0012 per lb.	£·0012 per lb.
Other	0804-432	cwt.	--	Free	Free	Free	Free	Free
Other	0804-440	cwt.	--	Free	Free	Free	Free	Free

Section II

08.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.04 A---contd.
II Other:
(a) From 1 November to 14 July	0804-448	cwt.	--	Free	Free	Free	Free	Free
(b) From 15 July to 31 October	0804-456	cwt.	--	Free	Free	Free	Free	Free
B. Dried:
I. In immediate containers of a net capacity of 15 kg or less:
Currants	0804-464	cwt.	--	£·10 per cwt.	£·083 per cwt.	£·083 per cwt.	£·083 per cwt.	£·083 per cwt.
Other	0804-472	cwt.	--	£·525 per cwt. plus 10%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7	£·437 per cwt. plus 6.7
II. Other:
Currants	0804-480	cwt.	--	£·10 per cwt.	£·083 per cwt.	£·083 per cwt.	£·083 per cwt.	£·083 per cwt.
Other	0804-489	cwt.	--	£·525 per cwt. plus 10%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7
08.05 Nuts other than those falling within heading No. 08.01, fresh or dried, shelled or not:
A. Almonds:
I. Bitter:
Subjected to any process in addition to shelling	0805-518	cwt.	(a)	33.3% plus 10%	33.3% plus 10%	33.3% plus 6.7%	10%	10%
Other	0805-526	cwt.	--	Free	Free	Free	Free	Free
II. Other:
Subjected to any process in addition to shelling	0805-534	cwt.	(a)	33.3% plus 10%	33.3% plus 10%	33.3% plus 6.7%	10%	10%
Other	0805-542	cwt.	--	Free	Free	Free	Free	Free
B. Walnuts:
In shell	0805-550	cwt.	--	Free	Free	Free	Free	Free
Not in shell	0805-558	cwt.	--	Free	Free	Free	Free	Free

08.05

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.05--contd.
C. Chestnuts	0805-566	cwt.	--	Free	Free	Free	Free	Free
D. Pistachios	0805-574	cwt.	--	Free	Free	Free	Free	Free
E. Pecans	0805-582	cwt.	--	Free	Free	Free	Free	Free
F. Areca (or betel) and cola	0805-616	cwt.	--	Free	Free	Free	Free	Free
G. Other:
Hazel nuts:
In shell	0805-624	cwt.	--	Free	Free	Free	Free	Free
Not in shell	0805-632	cwt.	--	Free	Free	Free	Free	Free
Other	0805-649	cwt.	--	Free	Free	Free	Free	Free
08.06 Apples, pears and quinces, fresh:
A. Applies:
I. Cider apples, in bulk, from 16 September to 15 December	0806-112	lb.	(b)	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.
II. Other:
(a) From 1 August to 31 December:
From 1 August to 31 August	0806-120	cwt.	(b)	14%	14%	14%	14%	14%
From 1 September to 31 December	0806-128	lb.	(b)	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.
(b) From 1 January to 31 March:
From 1 January to end of February	0806-136	lb.	(b)	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.	£·0062 per lb.
From 1 March to 31 March	0806-144	lb.	(b)	£·0042 per lb.	£·0042 per lb.	£·0042 per lb.	Nil	Nil
(c) From 1 April to 31 July:
From 1 April to 30 June	0806-152	lb.	(b)	£·0042 per lb.	£·0042 per lb.	£·0042 per lb.	Nil	Nil
From 1 July to 31 July	0806-160	cwt.	(b)	8%	8%	8%	Nil	Nil

Section II

08.06

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.06--contd.
B. Pears:
I. Perry pears, in bulk, from 1 August to 31 December	0806-168	lb.	(b)	£·0042 per lb.	£·0042 per lb.	Nil	Nil	Nil
II. Other:
(a) From 1 January to 31 July	0806-176	lb.	(b)	£·0042 per lb.	£·0042 per lb.	Nil	Nil	Nil
(b) From 1 August to 31 December	0806-184	lb.	(b)	£·0042 per lb.	£·0042 per lb.	Nil	Nil	Nil
C. Quinces	0806-219	cwt.	--	Free	Free	Free	Free	Free
08.07 Stone fruit, fresh:
A. Apricots	0807-314	cwt.	--	Free	Free	Free	Free	Free
B. Peaches, including nectarines and free-stone peaches	0807-322	cwt.	--	Free	Free	Free	Free	Free
C. Cherries:
I. From 1 May to 15 July:
From 1 May to 23 June	0807-330	cwt.	--	Free	Free	Free	Free	Free
From 24 June to 15 July	0807-338	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.
II. From 16 July to 30 April:
From 16 July to 31 July	0807-346	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0037 per lb.	£·0037 per lb.
From 1 August to 30 April	0807-354	cwt.	--	Free	Free	Free	Free	Free
D. Plums (including damsons, prunes, greengages and mirabelles):
I. From 1 July to 30 September:
From 1 July to 31 July	0807-362	lb.	(b)	£·0042 per lb.	£·0042 per lb.	Nil	Nil	Nil
From 1 August to 30 September	0807-370	lb.	(b)	£·0083 per lb.	£·0083 per lb.	£·0042 per lb.	£·0012 per lb.	£·0012 per lb.
II. From 1 October to 30 June:
From 1 October to 31 October	0807-378	lb.	(b)	£·0083 per lb.	£·0083 per lb.	£·0042 per lb.	£·0012 per lb.	£·0012 per lb.
From 1 November to 30 June	0807-386	lb.	(b)	£·0042 per lb.	£·0042 per lb.	Nil	Nil	Nil
E. Other	0807-419	cwt.	--	Free	Free	Free	Free	Free

08.08

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.08 Berries, fresh:
A. Strawberries:
I. From 1 May to 31 July:
From 1 May to 14 June	0808-418	cwt.	--	Free	Free	Free	Free	Free
From 15 June to 31 July	0808-426	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0042 per lb.	£·0042 per lb.	£·0042 per lb.
II. From 1 August to 30 April	0808-434	cwt.	--	Free	Free	Free	Free	Free
B. Cranberries	0808-442	cwt.	--	Free	Free	Free	Free	Free
C. Bilberries	0808-450	cwt.	--	Free	Free	Free	Free	Free
D. Raspberries, black currants and red currants:
Black currants	0808-458	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.
Other:
Raspberries:
From 1 July to 31 August	0808-466	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.
From 1 September to 30 June	0808-474	cwt.	--	Free	Free	Free	Free	Free
Red currants	0808-482	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.
E. Papaws	0808-514	cwt.	--	Free	Free	Free	Free	Free
F. Other:
Currants and gooseberries	0808-522	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.
Loganberries:
From 1 July to 31 August	0808-530	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0125 per lb.	£·0037 per lb.	£·0037 per lb.
From 1 September to 30 June	0808-538	cwt.	--	Free	Free	Free	Free	Free
Other	0808-549	cwt.	--	Free	Free	Free	Free	Free
08.09 Other fruit, fresh:
Melons	0809-227	cwt.	--	Free	Free	Free	Free	Free
Other	0809-239	cwt.	--	Free	Free	Free	Free	Free
08.10 Fruit (whether or n ot cooked), preserved by freezing, not containing added sugar:
A. Strawberries, raspberries, black currants and red currants:
Strawberries	0810-613	cwt.	--	Free	Free	Free	Free	Free
Other	0810-621	cwt.	--	Free	Free	Free	Free	Free

Section II

08.10

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.10---contd.
B. Other:
Apples	0810-637	lb.	(b)	£·0167 per lb.	£·0167 per lb.	£·0167 per lb.	£·0005 per lb.	£·0005 per lb.
Plums (including damsons, prunes, greengages and mirabelles)	0810-645	cwt.	--	£·525 per cwt.	£·437 per cwt.	£·437 per cwt.	£·437 per cwt.	£·437 per cwt.
Other	0810-659	cwt.	--	Free	Free	Free	Free	Free
08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
A. Apricots	0811-512	cwt.	--	Free	Free	Free	Free	Free
B. Oranges	0811-520	cwt.	--	Free	Free	Free	Free	Free
C. Papaws	0811-528	cwt.	--	Free	Free	Free	Free	Free
D. Other:
Cherries:
Pulp	0811-536	lb.	(b)	£·0125 per lb.	£·0125 per lb.	Nil	Nil	Nil
Other	0811-544	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0104 per lb.	£·0031 per lb.	£·0031 per lb.
Strawberries:
Pulp	0811-552	lb.	(b)	£·0125 per lb.	£·0125 per lb.	Nil	Nil	Nil
Other	0811-560	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0104 per lb.	£·0104 per lb.	£·0104 per lb.
Other:
Apples, pears, currants, gooseberries, plums (including damsons, prunes, greengages and mirabelles), raspberries and loganberries:
Pulp	0811-568	lb.	(b)	£·0125 per lb.	£·0125 per lb.	Nil	Nil	Nil
Other:
Pears, plums (including damsons, prunes, greengages and mirabelles) and loganberries	0811-576	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0104 per lb.	£·0031 per lb.	£·0031 per lb.
Other	0811-584	lb.	(b)	£·0125 per lb.	£·0125 per lb.	£·0104 per lb.	£·0104 per lb.	£·0104 per lb.
Other	0811-619	cwt.	--	Free	Free	Free	Free	Free

08.12

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.12 Fruit, dried, other than that falling within heading No. 08.01, 08.02, 08.03, 08.04, or 08.05;
A. Apricots:
Pulp	0812-415	cwt.	--	Free	Free	Free	Free	Free
Other	0812-423	cwt.	--	£·525 per cwt. plus 10%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%
B. Peaches, including nectarines and free-stone peaches:
Pulp	0812-431	cwt.	--	Free	Free	Free	Free	Free
Other	0812-447	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
C. Prunes:
Pulp	0812-455	cwt.	--	Free	Free	Free	Free	Free
Other	0812-473	cwt.	--	£·525 per cwt. plus 10%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%	£·437 per cwt. plus 6.7%
D. Apples and pears:
Apples:
Pulp	0812-471	lb.	(b)	£·0167 per lb.	£·0167 per lb.	£·0167 per lb.	£·0167 per lb.	£·0167 per lb.
Other	0812-487	lb.	(b)	£·0167 per lb. plus 10%	£·0167 per lb. plus 6.7%	£·0167 per lb. plus 6.7%	£·0167 per lb. plus 6.7%	£·0167 per lb. plus 6.7%
Pears:
Pulp	0812-527	cwt.	--	Free	Free	Free	Free	Free
Other	0812-535	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
E. Papaws:
Pulp	0812-543	cwt.	--	Free	Free	Free	Free	Free
Other	0812-551	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
F. Fruit salads:
I. Not containing prunes:
Pulp	0812-567	cwt.	--	Free	Free	Free	Free	Free
Other	0812-575	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%

Section II

08.12

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
08.12 F--contd.
II. Containing prunes:
Pulp	0812-583	cwt.	--	Free	Free	Free	Free	Free
Other	0812-617	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
G. Other:
Pulp	0812-625	cwt.	--	Free	Free	Free	Free	Free
Other:
Black currants, raspberries and strawberries	0812-633	cwt.	--	10%	6.7%	6.7%	2%	2%
Other	0812-659	cwt.	--	10%	6.7%	6.7%	6.7%	6.7%
08.13 Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions	0813-000	cwt.	--	Free	Free	Free	Free	Free

09.01

Section II

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.--Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more the products falling within the same heading are to be classified in that heading, and, if that heading contains subheadings, under the sub-heading applicable to the constituent bearing the highest rate of duty, this rate being chargeable on the whole mixture.

(b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the products of headings Nos. 09.04 to 09.10 or to the mixtures referred to in paragraph (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.

2.--This Chapter does not cover:

(a) Sweet peppers, unground (Chapter 7); or

(b) Cubeb pepper (Piper cubeba) and other products of heading No. 12.07.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion:
A. Coffee:
I. Unroasted:
(a) Not freed of caffeine	0901-317	kg	--	Free	Free	Free	Free	Free
(b) Freed of caffeine	0901-325	kg	--	Free	Free	Free	Free	Free
II. Roasted:
(a) Not freed of caffeine	0901-333	kg	--	Free	Free	Free	Free	Free
(b) Freed of caffeine	0901-341	kg	--	Free	Free	Free	Free	Free
B. Husks and skins	0901-357	kg	--	Free	Free	Free	Free	Free
C. Cofee substitutes containing coffee in any proportion:
Sweetened	0901-365	lb.	(a)	30% plus £·008 per lb.	20% plus £·008 per lb.	20% plus £·008 per lb.	6% plus £·002 per lb.	6% plus £·002 per lb.
Other	0901-379	kg	(a)	30%	20%	20%	6%	6%
09.02 Tea:
A. In immediate packings of a net capacity not exceeding 3 kg	0902-618	kg	--	Free	Free	Free	Free	Free
B. Other	0902-629	kg	--	Free	Free	Free	Free	Free
09.03 Matá	0903-000	kg	--	Free	Free	Free	Free	Free
09.04 Pepper of the genus "Piper"; pimento of the genus "Capsieum" or the genus "Pimenta";
A. Neither crushed nor ground:
I. Pepper:
(a) For the industrial manufacture of essential oils or resinoids	0904-314	kg	--	Free	Free	Free	Free	Free
(b) Other	0904-322	kg	--	Free	Free	Free	Free	Free

Section II

09.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
09.04 A--contd.
II. Pimento:
(a) Of the genus "Capsicum", for the manufacture of Capsicin or Capsicum oleoresin dyes	0904-330	kg	--	Free	Free	Free	Free	Free
(b) For the industrial manufacture of essential oils or resinoids	0904-338	kg	--	Free	Free	Free	Free	Free
(c) Other	0904-342	kg	--	Free	Free	Free	Free	Free
B. Crushed or ground:
I. Pimento of the genus "Capsicum":
Ground	0904-346	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Crushed	0904-354	kg	--	Free	Free	Free	Free	Free
II. Other:
Ground	0904-362	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Crushed	090-389	kg	--	Free	Free	Free	Free	Free
09.05 Vanilla	0905-000	kg	--	Free	Free	Free	Free	Free
09.06 Cinnamon and cinnamon-tree flowers:
A. Neither crushed nor ground	0906-127	kg	--	Free	Free	Free	Free	Free
B. Crushed or ground:
Ground	0906-135	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Crushed	0906-149	kg	--	Free	Free	Free	Free	Free
09.07 Cloves (whole fruit, cloves and stems):
Ground	0907-615	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0907-639	kg	--	Free	Free	Free	Free	Free
09.08 Nutmeg, mace and cardamoms:
A. Neither crushed nor ground:
I. For the industrial manufacture of essential oils or resinoids	0908-214	kg	--	Free	Free	Free	Free	Free
II. Other:
(a) Nutmeg	0908-222	kg	--	Free	Free	Free	Free	Free

09.08

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
09.08 A II--contd.
(b) Other:
Mace	0908-230	kg	--	Free	Free	Free	Free	Free
Cardamoms	0908-234	kg	--	Free	Free	Free	Free	Free
B. Crushed or ground:
I. Nutmeg:
Ground; ground mixtures	0908-238	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Crushed; crushed mixtures	0908-246	kg	--	Free	Free	Free	Free	Free
II. Mace:
Ground; ground mixtures	0908-254	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Crushed; crushed mixtures	0908-262	kg	--	Free	Free	Free	Free	Free
III. Cardamoms	0908-279	kg	--	Free	Free	Free	Free	Free
09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper:
A. Neither crushed nor ground:
I. Aniseed	0909-513	kg	--	Free	Free	Free	Free	Free
II. Badian seed	0909-521	kg	--	Free	Free	Free	Free	Free
III. Seeds of fennel, coriander, cumin, caraway and juniper:
(a) For the industrial manufacture of essential oils or resinoids	0909-537	kg	--	Free	Free	Free	Free	Free
(b) Other:
1. Coriander seed	0909-545	kg	--	Free	Free	Free	Free	Free
2. Other	0909-553	kg	--	Free	Free	Free	Free	Free

Section II

09.09

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
09.09--contd.
B. Crushed or ground:
I. Badian seed:
Ground mixtures containing caraway seeds	0909-561	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0909-577	kg	--	Free	Free	Free	Free	Free
II. Coriander seed	0909-585	kg	--	Free	Free	Free	Free	Free
III. Other:
Seeds of caraway, ground; ground mixtures containing caraway seeds other than those falling within Tariff Code No. 0909-561	0909-616	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0909-649	kg	--	Free	Free	Free	Free	Free
09.10 Thyme, saffron and bay leaves; other spices:
A. Thyme:
I. Neither crushed nor ground	0910-114	kg	--	Free	Free	Free	Free	Free
II. Crushed or ground:
Ground mixtures containing bay leaves or ginger	0910-130	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-134	kg	--	Free	Free	Free	Free	Free
B. Bay leaves:
Ground	0910-138	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-146	kg	--	Free	Free	Free	Free	Free
C. Saffron:
I. Neither crushed nor ground	0910-154	kg	--	Free	Free	Free	Free	Free
II. Crushed or ground:
Ground mixtures containing bay leaves or ginger	0910-170	lb	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-174	kg	--	Free	Free	Free	Free	Free
D. Ginger:
Ground	0910-178	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-186	kg	--	Free	Free	Free	Free	Free

09.10

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
09.10--contd.
E. Turmeric (Curcuma); fenugreek seed:
Ground mixtures containing ginger	0910-225	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-227	kg	--	Free	Free	Free	Free	Free
F. Other species, including the mixtures referred to in Note 1 (b) to this Chapter:
I. Neither crushed nor ground	0910-233	kg	--	Free	Free	Free	Free	Free
II. Crushed or ground:
(a) Curry powder and paste:
Curry powder	0910-241	lb	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Curry paste	0910-257	kg	--	Free	Free	Free	Free	Free
(b) Other:
Cassia bark, ground; other ground mixtures containing one or more of the following spices; bay leaves, ginger, cassia bark, pepper of the genus Piper, pimento of the genus Capsicum or the genus Pimenta, cinammon and cinammon flowers, cloves (whole fruit, cloves and stems), nutmeg, mace, seeds of caraway	0910-265	lb.	(a)	£·02 per lb.	£·02 per lb.	£·02 per lb.	£·006 per lb.	£·006 per lb.
Other	0910-289	kg	--	Free	Free	Free	Free	Free

Section II

10.01

Chapter 10

CEREALS

Note

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

Additional Notes

1. The term "durum wheat" as used in subheading 10.01 B, shall be taken to mean wheat of the "triticum durum" species and the hybrids derived from the interspecific crossing of "triticum durum" with the same number of chromosomes as that species. Durum wheat thus defined must be of a colour ranging from amber-yellow to brown and show a translucent horn-like vitreous fracture.

2. The following terms shall have the meanings hereunder assigned to them:

(a) "Round grain rice" (10.06 A 1 (a). A II (a), B1 (a) and BII (a)): rice, the grains of which are of a length not exceeding 5.2 mm; and of a length/width ratio of less than 2;

(b) "Long grain rice" (10.06 A I (b), A II (b), B I (b) and B II (b)): rice, the grains of which are of a length exceeding 5.2 mm;

(d) "Husked rice" (10.06 A II): paddy rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions "brown rice", "cargo rice", "loonzain rice" and "riso sbramato";

(e) "Semi-bleached rice" (10.06 B I): paddy rice from which the husk, part of the germ-and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(f) "Bleached rice" (10.06 B II): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or semi-long rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10% of the grains;

(g) "Broken rice" (10.06 C): grain fragments, the length of which does not exceed three quarters of the average length of the whole grain.

3. Levies applicable to mixtures of cereals:

A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 shall be that applicable:

(a) to the component cereal predominating by weight, when the cereal represents a least 90% of the weight of the mixture;

(b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90% of the weight of the mixture;

B. Where a mixture is composed of more than two of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07, and where several cereals each represent more than 10% of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount thereof of the levy is the same for two or more of cereals. Where a single cereal represents more than 10% of the weight of the mixture, the levy to be applied shall be the applicable to such cereal.

(C) The levy applicable to mixtures composed of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals.

D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 and of one or more of the products falling within heading No. 10.06 shall be the applicable to the component cereal or product liable to the higher or highest levy.

E. The levy applicable to mixtures composed of rice of heading No. 10.06 and classifiable under several different processing groups or stages or of rice classifiable under one or more different processing groups or stages and of broken rice shall be that applicable :

(a) to the component predominating by weight, when the component represents at least 90% of the weight of the mixture;

(b) to the component liable to the higher or highest levy, when no component represents at least 90% of the weight of the mixture.

F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
10.01 Wheat and meslin (mixed wheat and rye):
A. Common wheat, and meslin:
For sowing	1001-427	kg	--	Free	Free	Free	Free	Free
Other	1001-435	kg	--	Free	Free	Free	Free	Free
B. Durum wheat:
For sowing	1001-443	kg	--	Free	Free	Free	Free	Free
Other	1001-459	kg	--	Free	Free	Free	Free	Free

10.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
10.02 Rye	1002-000	kg	--	Free	Free	Free	Free	Free
10.03 Barley:
For sowing	1003-215	kg	--	Free	Free	Free	Free	Free
Other	1003-229	kg	--	Free	Free	Free	Free	Free
10.04 Oats:
For sowing	1004-018	kg	--	Free	Free	Free	Free	Free
Other	1004-029	kg	--	Free	Free	Free	Free	Free
10.05 Maize:
A. Hybrid, for sowing	1005-312	kg	--	Free	Free	Free	Free	Free
B. Other	1005-329	kg	--	Free	Free	Free	Free	Free
10.06 Rice:
A. Paddy rice; husked rice:
I. Paddy rice:
(a) Round grain	1006-218	kg	--	Free	Free	Free	Free	Free
(b) Long grain	1006-226	kg	--	Free	Free	Free	Free	Free
II. Husked rice:
(a) Round grain	1006-234	kg	--	Free	Free	Free	Free	Free
(b) Long grain	1006-242	kg	--	Free	Free	Free	Free	Free
B. Semi-bleached or bleached rice:
I. Semi-bleached rice:
(a) Round grain	1006-250	kg	--	Free	Free	Free	Free	Free
(b) Long grain	1006-258	kg	--	Free	Free	Free	Free	Free
II. Bleached rice:
(a) Round grain	1006-266	kg	--	Free	Free	Free	Free	Free
(b) Long grain	1006-274	kg	--	Free	Free	Free	Free	Free
C. Broken rice	1006-289	kg	--	Free	Free	Free	Free	Free
10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals:
A. Buckwheat	1007-515	kg	--	Free	Free	Free	Free	Free
B. Millet	1007-523	kg	--	Free	Free	Free	Free	Free
C. Grain sorghum	1007-531	kg	--	Free	Free	Free	Free	Free
D. Other:
Canary seed	1007-547	kg	--	Free	Free	Free	Free	Free
Other	1007-559	kg	--	Free	Free	Free	Free	Free

Section II

11.01

Chapter 11

PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN

Notes

1. This Chapter does not cover:

(a) Roasted malt put up as coffee substitution (heading No. 09.01 or 21.01);

(b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No. 19.02;

(d) Pharmaceutical products (Chapter 30); or

(e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

2.--(A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) as ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall to be classified in heading No. 23.02.

Germ of cereals, whole, or rolled, flaked or ground, falls, however, in all cases within heading No. 11.02.

(B) Products falling within this Chapter under the above provisions shall be classified in heading No. 11.01 (cereal flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall to be classified in heading No. 11.02.

Cereal	Starch content	Ash content	Rate of passage through a sieve with an aperture of
315 micrometers	500 micrometers
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.5%	80%	--
Barley	45%	3%	80%	--
Oats	45%	5%	80%	--
Maize and sorghum	45%	2%	--	90%
Rice	45%	1.6%	80%	--
Buckwheat	45%	4%	80%	--
Other cereals	45%	2%	50%	--

Additional Notes.

1. For the purposes of subheading 11.02 A, the expression "cereal groats and cereal meal" means products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize products, at least 95% by weight passes through a silk gauze or man-made textile sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95% by weight passes through silk gauze or man-made textile sieve with an aperture of 1.25 mm.

2. Products from the milling of the cereals of this Chapter which have been palletised either directly by compression or by the addition of binder in a proportion of up to 3% by weight, are to be classified in subheading 11.02 F.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.01 Cereal flours:
A. Wheat or meslin flour	1101-213	kg	--	Free	Free	Free	Free	Free
B. Rye flour	1101-221	kg	--	Free	Free	Free	Free	Free
C. Barley flour	1101-237	kg	--	Free	Free	Free	Free	Free
D. Oat flour	1101-245	kg	--	Free	Free	Free	Free	Free
E. Maize flour:
I. Of a fat content not exceeding 1.5% by weight	1101-253	kg	--	Free	Free	Free	Free	Free
II. Other	1101-261	kg	--	Free	Free	Free	Free	Free
F. Rice flour	1101-277	kg	--	Free	Free	Free	Free	Free
G. Buckwheat flour	1101-315	kg	--	Free	Free	Free	Free	Free
H. Millet flour	1101-323	kg	--	Free	Free	Free	Free	Free
IJ. Canary seed flour	1101-331	kg	--	Free	Free	Free	Free	Free
K. Grain sorghum flour	1101-347	kg	--	Free	Free	Free	Free	Free
L. Other	1101-359	kg	--	Free	Free	Free	Free	Free

11.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground:
A. Cereal groats and cereal meal:
I. Of wheat:
(a) Durum wheat	1102-318	kg	--	Free	Free	Free	Free	Free
(b) Common wheat	1102-322	kg	--	Free	Free	Free	Free	Free
II. Of rye	1102-326	kg	--	Free	Free	Free	Free	Free
III. Of barley	1102-330	kg	--	Free	Free	Free	Free	Free
IV. Of oats	1102-334	kg	--	Free	Free	Free	Free	Free
V. Of maize:
(a) Of a fat content not exceeding 1.5% by weight:
1. For the brewing industry	1102-338	kg	--	Free	Free	Free	Free	Free
2. Other	1102-342	kg	--	Free	Free	Free	Free	Free
(b) Other	1102-346	kg	--	Free	Free	Free	Free	Free
VI. Of rice	1102-350	kg	--	Free	Free	Free	Free	Free
VII. Of buckwheat	1102-354	kg	--	Free	Free	Free	Free	Free
VIII. Of millet	1102-358	kg	--	Free	Free	Free	Free	Free
IX. Of grain sorghum	1102-362	kg	--	Free	Free	Free	Free	Free
X. Other	1102-366	kg	--	Free	Free	Free	Free	Free
B. Hulled grains (shelled or husked) whether or not sliced or kibbled:
I. Barley, oats, buckwheat and millet:
(a) Hulled (shelled or husked):
1. Barley	1102-370	kg	--	Free	Free	Free	Free	Free
2. Oats:
(aa) Clipped oats	1102-374	kg	--	Free	Free	Free	Free	Free
(bb) Other	1102-378	kg	--	Free	Free	Free	Free	Free
3. Buckwheat	1102-382	kg	--	Free	Free	Free	Free	Free
4. Millet	1102-386	kg	--	Free	Free	Free	Free	Free
(b) Hulled and sliced or kibbled ("Grúze" or "Grutten"):
1. Barley	1102-412	kg	--	Free	Free	Free	Free	Free

11.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.02 B I (b)--contd.
2. Oats	1102-416	kg	--	Free	Free	Free	Free	Free
3. Buckwheat	1102-420	kg	--	Free	Free	Free	Free	Free
4. Millet	1102-424	kg	--	Free	Free	Free	Free	Free
II. Other cereals:
(a) Wheat	1102-428	kg	--	Free	Free	Free	Free	Free
(b) Rye	1102-432	kg	--	Free	Free	Free	Free	Free
(c) Maize	1102-436	kg	--	Free	Free	Free	Free	Free
(d) Grain sorghum	1102-440	kg	--	Free	Free	Free	Free	Free
(e) Other	1102-444	kg	--	Free	Free	Free	Free	Free
C. Pearled grains:
I. Wheat	1102-448	kg	--	Free	Free	Free	Free	Free
II. Rye	1102-452	kg	--	Free	Free	Free	Free	Free
III. Barley	1102-456	kg	--	Free	Free	Free	Free	Free
IV. Oats	1102-460	kg	--	Free	Free	Free	Free	Free
V. Maize	1102-464	kg	--	Free	Free	Free	Free	Free
VI. Buckwheat	1102-468	kg	--	Free	Free	Free	Free	Free
VII. Millet	1102-472	kg	--	Free	Free	Free	Free	Free
VIII. Grain sorghum	1102-476	kg	--	Free	Free	Free	Free	Free
IX. Other	1102-480	kg	--	Free	Free	Free	Free	Free
D. Grain not otherwise worked than kibbled:
I. Wheat	1102-484	kg	--	Free	Free	Free	Free	Free
II. Rye	1102-488	kg	--	Free	Free	Free	Free	Free
III. Barley	1102-513	kg	--	Free	Free	Free	Free	Free
IV. Oats	1102-517	kg	--	Free	Free	Free	Free	Free
V. Maize	1102-521	kg	--	Free	Free	Free	Free	Free
VI. Buckwheat	1102-525	kg	--	Free	Free	Free	Free	Free
VII. Millet	1102-533	kg	--	Free	Free	Free	Free	Free
VIII. Grain sorghum	1102-537	kg	--	Free	Free	Free	Free	Free
IX. Other	1102-541	kg	--	Free	Free	Free	Free	Free

11.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.02--contd.
E. Rolled grains; flaked grains:
I. Barley, oats, buckwheat and millet:
(a) Rolled:
1. Barley	1102-545	kg	--	Free	Free	Free	Free	Free
2. Oats	1102-553	kg	--	Free	Free	Free	Free	Free
3. Buckwheat	1102-557	kg	--	Free	Free	Free	Free	Free
4. Millet	1102-561	kg	--	Free	Free	Free	Free	Free
(b) Flaked:
1. Barley	1102-565	kg	--	Free	Free	Free	Free	Free
2. Oats	1102-573	kg	--	Free	Free	Free	Free	Free
3. Buckwheat	1102-577	kg	--	Free	Free	Free	Free	Free
4. Millet	1102-581	kg	--	Free	Free	Free	Free	Free
II. Other cereals:
(a) Wheat	1102-585	kg	--	Free	Free	Free	Free	Free
(b) Rye	1102-612	kg	--	Free	Free	Free	Free	Free
(c) Maize	1102-616	kg	--	Free	Free	Free	Free	Free
(d) Grain sorghum	1102-620	kg	--	Free	Free	Free	Free	Free
(e) Other:
1. Flaked rice	1102-624	kg	--	Free	Free	Free	Free	Free
2. Other	1102-628	kg	--	Free	Free	Free	Free	Free
F. Pellets:
I. Wheat	1102-632	kg	--	Free	Free	Free	Free	Free
II. Rye	1102-636	kg	--	Free	Free	Free	Free	Free
III. Barley	1102-640	kg	--	Free	Free	Free	Free	Free
IV. Oats	1102-644	kg	--	Free	Free	Free	Free	Free
V. Maize	1102-648	kg	--	Free	Free	Free	Free	Free
VI. Rice	1102-652	kg	--	Free	Free	Free	Free	Free
VII. Buckwheat	1102-656	kg	--	Free	Free	Free	Free	Free
VIII. Millet	1102-660	kg	--	Free	Free	Free	Free	Free
IX. Grain sorghum	1102-664	kg	--	Free	Free	Free	Free	Free
X. Other	1102-668	kg	--	Free	Free	Free	Free	Free
G. Germ of cereals, whole, rolled, flaked or ground:
I. Wheat	1102-672	kg	--	Free	Free	Free	Free	Free
II. Other	1102-689	kg	--	Free	Free	Free	Free	Free

Section II

11.03

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.03 Flour of the leguminous vegetables falling within heading No. 07.05:
A. Of peas, beans or lentils	1103-227	kg	--	Free	Free	Free	Free	Free
B. Other	1103-239	kg	--	Free	Free	Free	Free	Free
11.04 Flours of the fruits falling within any heading in Chapter 8:
A. Of bananas	1104-413	kg	--	Free	Free	Free	Free	Free
B. Other:
Ground almonds	1104-421	kg	(a)	33.3% plus 10%	33.3% plus 10%	33.3% plus 10%	10%	10%
Other	1104-439	kg	--	Free	Free	Free	Free	Free
11.05 Flour, meal and flakes of potato	1105-000	lb.	(a)	£·05 per lb.	£·0333 per lb.	£·0333 per lb.	£·0333 per lb.	£·0333 per lb.
11.06 Flour and meal of sago and manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06:
A. Denatured:
Flour of sago, manioc, arrowroot	1106-516	cwt.	--	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
Other	1106-524	lb.	(b)	£·05 per lb.	£·0333 per lb.	£·0333 per lb.	£·01 per lb.	£·01 per lb.
B. Other:
I. For the manufacture of starches:
Flour of sago, manioc, arrowroot	1106-532	cwt.	--	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
Other	1106-540	lb.	(b)	£·05 per lb.	£·0333 per lb.	£·0333 per lb.	£·01 per lb.	£·01 per lb.
II. Other:
Flour of sago, manioc, arrowroot	1106-548	cwt.	--	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
Other	1106-569	lb.	(b)	£·05 per lb.	£·0333 per lb.	£·0333 per lb.	£·01 per lb.	£·01 per lb.
11.07 Malt, roasted or not:
A. Unroasted:
I. Obtained from wheat:
(a) In the form of flour	1107-313	kg	--	Free	Free	Free	Free	Free
(b) Other	1107-321	kg	--	Free	Free	Free	Free	Free

11.07

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
11.07 A--contd.
II. Other:
(a) In the form of flour	1107-337	kg	--	Free	Free	Free	Free	Free
(b) Other	1107-345	kg	--	Free	Free	Free	Free	Free
B. Roasted	1107-369	kg	--	Free	Free	Free	Free	Free
11.08 Starches; inulin:
A. Starches:
I. Maize starch	1108-617	cwt.	(a)	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
II. Rice starch	1108-625	cwt.	(a)	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
III. Wheat starch	1108-633	cwt.	(b)	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.
IV. Potato starch	1108-641	cwt.	(a)	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
V. Other	1108-657	cwt.	(a)	£·15 per cwt.	£·15 per cwt.	£·15 per cwt.	£·045 per cwt.	£·045 per cwt.
B. Inulin	1108-669	kg	--	Free	Free	Free	Free	Free
11.09 Wheat gluten, whether or not dried:
A. Dried	1109-016	kg	--	Free	Free	Free	Free	Free
B. Other	1109-039	kg	--	Free	Free	Free	Free	Free

Section II

12.01

Chapter 12

OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER

Notes

1.--Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No. 08.01 or to olives (Chapter 7 or Chapter 20).

2.--For the purposes of heading No. 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing.

Heading No. 12.03 is, however, to be taken not to apply to the following even if for sowing:

(a) Leguminous vegetables (Chapter 7);

(b) Spices and other products of Chapter 9;

(d) Products falling within heading No. 12.01 or 12.07

3.--Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to:

(a) Oil seeds and oleaginous fruit (heading No. 12.01);

(b) Medicaments falling within Chapter 30;

(d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
12.01 Oil seeds and oleaginous fruit, whole or broken:
Ground-nuts:
In shell	1201-418	kg	--	Free	Free	Free	Free	Free
Not in shell	1201-426	kg	--	Free	Free	Free	Free	Free
Copra	1201-434	kg	--	Free	Free	Free	Free	Free
Palm nuts and kernels	1201-442	kg	--	Free	Free	Free	Free	Free
Soya beans	1201-450	kg	--	Free	Free	Free	Free	Free
Castor seed	1201-458	kg	--	Free	Free	Free	Free	Free
Linseed:
For sowing	1201-466	kg	--	Free	Free	Free	Free	Free
Other	1201-474	kg	--	Free	Free	Free	Free	Free
Other:
Colza and rape seed	1201-482	kg	--	Free	Free	Free	Free	Free
Mustard seed	1201-518	kg	--	Free	Free	Free	Free	Free
Oil poppy and poppy seed	1201-526	kg	--	Free	Free	Free	Free	Free
Hemp seed	1201-534	kg	--	Free	Free	Free	Free	Free
Sunflower seed	1201-542	kg	--	Free	Free	Free	Free	Free
Cotton-seed	1201-550	kg	--	Free	Free	Free	Free	Free
Sesamum seed	1201-558	kg	--	Free	Free	Free	Free	Free
Other	1201-569	kg	--	Free	Free	Free	Free	Free

12.02

Section II

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour):
A. Of soya beans	1202-015	kg	--	Free	Free	Free	Free	Free
B. Other	1202-029	kg	--	Free	Free	Free	Free	Free
12.03 Seeds, fruit and spores, of a kind used for sowing:
A. Beet-seeds:
Sugar beet	1203-214	kg	--	Free	Free	Free	Free	Free
Other	1203-222	kg	--	Free	Free	Free	Free	Free
B. Forest-tree seeds	1203-230	kg	--	Free	Free	Free	Free	Free
C. Grass and other herbage seeds:
I. Meadow fescue (Festuca pratensis) seed; vetch seed; seeds of the genus Poa (Poa palustris, Poa trivialis, Poa pratensis); rye-grass (Lolium perenne, Lolium multiflorum); timothy grass (Phleum pratense); red fescue (Festuca rubra); cocksfoot grass (Dactylis glomerata); bent grass (Agrostis):
Vetch seed	1203-238	kg	--	Free	Free	Free	Free	Free
Meadow fescue seed and seeds of the genus Poa	1203-246	kg	--	Free	Free	Free	Free	Free
Other:
Ryegrass (Lolium perenne, Lolium multiforum)	1203-254	kg	(b)	6%	6%	6%	6%	6%
Other	1203-262	kg	--	Free	Free	Free	Free	Free
II. Clover (Trifolium sp. p.)	1203-270	kg	--	Free	Free	Free	Free	Free
III. Other:
Lucerne seed	1203-278	kg	--	Free	Free	Free	Free	Free
Other	1203-286	kg	--	Free	Free	Free	Free	Free
D. Flower seeds; kohlrabi seeds (Brassica oleracea, caulorapa and gongylodes varieties):
Flower seeds	1203-327	kg	--	Free	Free	Free	Free	Free
Kohlrabi seeds (Brassica oleracea, caulorapa and gongylodes varieties)	1203-335	kg	--	Free	Free	Free	Free	Free
E. Other:
Vegetable seeds	1203-343	kg	--	Free	Free	Free	Free	Free
Other	1203-359	kg	--	Free	Free	Free	Free	Free

Section II

12.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane:
A. Sugar beet:
I. Fresh	1204-618	kg	--	Free	Free	Free	Free	Free
II. Dried or powdered	1204-626	kg	--	Free	Free	Free	Free	Free
B. Sugar cane	1204-639	kg	--	Free	Free	Free	Free	Free
12.05 Chicory roots, fresh or dried, whole or cut, unroasted	1205-000	kg	--	Free	Free	Free	Free	Free
12.06 Hop cones and lupulin:
Hop cones, not ground	1206-117	kg	--	Free	Free	Free	Free	Free
Hop cones, ground; lupulin; waste	1206-129	kg	--	Free	Free	Free	Free	Free
12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plans, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered:
A. Pyrethrum (flowers, leaves, stems, peel and roots)	1207-013	kg	--	Free	Free	Free	Free	Free
B. Liquorice roots	1207-021	kg	--	Free	Free	Free	Free	Free
C. Tonquin beans	1207-037	kg	--	Free	Free	Free	Free	Free
D. Other:
Cinchona bark	1207-045	kg	--	Free	Free	Free	Free	Free
Other wood, roots and bark, mosses, lichens and algae	1207-053	kg	--	Free	Free	Free	Free	Free
Other	1207-069	kg	--	Free	Free	Free	Free	Free
12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading:
A. Locust beans	1208-616	kg	--	Free	Free	Free	Free	Free
B. Locust bean seeds:
I. Not decorticated, crushed or ground	1208-624	kg	--	Free	Free	Free	Free	Free
II. Other	1208-632	kg	--	Free	Free	Free	Free	Free
C. Apricot, peach and plum stones, and kernels thereof	1208-640	kg	--	Free	Free	Free	Free	Free
D. Other	1208-649	kg	--	Free	Free	Free	Free	Free
12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared	1209-000	kg	--	Free	Free	Free	Free	Free
12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, salnfoin, forage kale, lupines, vetches and similar forage products:
A. Mangolds, swedes and other fodder roots	1210-127	kg	--	Free	Free	Free	Free	Free
B. Other:
Lucerne meal	1210-135	kg	--	Free	Free	Free	Free	Free
Other	1210-149	kg	--	Free	Free	Free	Free	Free

13.01

Section II

Chapter 13

RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYING OR IN TANNING; LACS GUMS, RESINS AND OTHER VEGETABLES SAPS AND EXTRACTS

Note

Heading No. 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to:

(a) Liquorice extract containing more than 10% by weight of sucrose or when put up as confectionery (heading No. 17.04):

(b) Malt extract (heading No. 19.01);

(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);

(e) Camphor, glycyrrhizin and other products of headings Nos. 29.13 and 29.41;

(f) Medicaments falling within heading No. 30.03 or blood-groupings reagents (heading No. 30.05);

(g) Tanning or dyeing extracts (heading No. 32.01 or 32.04);

(h) Essential oils, concretes, absolutes and resinoids (heading No. 33.01) or aqueous distillates and aqueous of essential oils (heading No. 33.05); or

(if) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning	1301-000	kg	--	Free	Free	Free	Free	Free
13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams
A. Conifer resins	1302-017	kg	--	Free	Free	Free	Free	Free
B. Other:
Gum arabic	1302-025	kg	--	Free	Free	Free	Free	Free
Shellac, seed lac, stick lac and other lacs:
Unbleached	1302-033	kg	--	Free	Free	Free	Free	Free
Bleached	1302-041	kg	--	Free	Free	Free	Free	Free
Other	1302-059	kg	--	Free	Free	Free	Free	Free
13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:
A. Vegetable saps and extracts:
I. Opium	1303-512	kg	--	Free	Free	Free	Free	Free
II. Aloes and mann:
Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink	1303-520	kg	(a)	30%	20%	20%	6%	valign="top">6%
Other	1303-528	kg	--	Free	Free	Free	Free	Free
III. of quassia amara	1303-536	kg	--	Free	Free	Free	Free	Free

Section II

13.03

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
13.03 A--contd.
IV. of liquorice:
Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink	1303-544	kg	(a)	30%	20%	20%	6%	6%
Other	1303-552	kg	--	Free	Free	Free	Free	Free
V. Of pyrethrum and of the roots of plants containing rotenone	1303-560	kg	--	Free	Free	Free	Free	Free
VI. Of hops:
Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink	1303-568	kg	(a)	30%	20%	20%	6%	6%
Other	1303-576	kg	--	Free	Free	Free	Free	Free
VII. In termixtures of vegetable extracts, for the manufacture of beverages or of food preparations:
Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes	1303--584	kg	(a)	30%	20%	20%	6%	6%
Other	1303-614	kg	--	Free	Free	Free	Free	Free
VIII. Other:
(a) Medicinal	1303-622	kg	--	Free	Free	Free	Free	Free
(b) Other:
Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink	1303-630	kg	(a)	30%	20%	20%	6%	6%
Other	1303-638	kg	--	Free	Free	Free	Free	Free
B. Pectic substances, pectinates and pectates:
I. Dry	1303-646	kg	--	Free	Free	Free	Free	Free
II. Other	1303-654	kg	--	Free	Free	Free	Free	Free
C. Agar-agar and other mucilages and thickeners, derived from vegetable products:
I. Agar-agar	1303-662	kg	--	Free	Free	Free	Free	Free
II. Mucilages and thickeners extracted from locust beans or locust bean seeds	1303-670	kg	--	Free	Free	Free	Free	Free
III. Other	1303-679	kg	--	Free	Free	Free	Free	Free

14.01

Section II

Chapter 14

VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.--This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2.--Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3.--Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4.--Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark):
A. Osier:
I. Not peeled, split or otherwise prepared	140-327	kg	--	Free	Free	Free	Free	Free
II. Other	1401-335	kg	--	Free	Free	Free	Free	Free
B. Cereal straw, cleaned, bleached or dyed	1401-343	kg	--	Free	Free	Free	Free	Free
C. Other:
Bamboos; reeds and the like	1401-351	kg	--	Free	Free	Free	Free	Free
Rattans; rushes and the like:
Raw or not further prepared than split	1401-367	kg	--	Free	Free	Free	Free	Free
Other	1401-375	kg	--	Free	Free	Free	Free	Free
Other	1401-389	kg	--	Free	Free	Free	Free	Free
14.02 Vegetable materials, whether or not put up on a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass):
Vegetable hair	1402-615	kg	--	Free	Free	Free	Free	Free
Other	1402-629	kg	--	Free	Free	Free	Free	Free
14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks	1403-000	kg	--	Free	Free	Free	Free	Free
14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom)	1404-000	kg	--	Free	Free	Free	Free	Free
14.05 Vegetable products not elsewhere specified or included:
Seaweed	1405-118	kg	--	Free	Free	Free	Free	Free
Carrageen	1405-126	kg	--	Free	Free	Free	Free	Free
Other	1405-139	kg	--	Free	Free	Free	Free	Free

Section III

15.01

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15

ANIMAL AND VEGETABLE FAST AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Notes

1.--This Chapter does not cover:

(a) Pig for fat or poultry fat of heading No. 02.05;

(b) Cocoa butter (fat or oil) (heading No. 18.04);

(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or

(e) Factice derived from oils (heading No. 40.02).

2.--Soapstocks oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

Additional Note:

For the purposes of heading No. 15.07:

A. (a) Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consisted as "crude" if they have undergone no other processing than:

--decantation within the normal time-limits;

--centrifugation or filtration, provided that, in order to separate the oils from their solid constituent, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process and excluding any other physical or chemical process);

(b) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude" when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c) The expression "crude oils" shall be taken to extend to de-gummed soya oil and to cotton-seed oil from which the gossypol has been removed.

B. The expression "having undergone a refining process" (subheading A I) shall be taken to apply to olive oil with a free fatty acid content, expressed as oleic acid, not exceeding 5%, with a K268 specific extinction coefficient (optical density of a 1 cm layer of a solution of 1 g in 100 ml of iso-octane (2, 2, 4-trimethylpentane) at a wavelength of 268 millimicrons) of 0.25 or higher (a)* and with a specific extinction coefficient variation, in the 268 millimicron range, of higher than 0.01 (b);*

C. The expression "virgin olive oil" (subheading A. I(a) shall be taken to mean natural olive oil obtained exclusively by mechanical processes, including pressure, and shall exclude any mixture with oils of another kind and olive oil obtained in a different manner.

D. Oils with a positive reaction on analysis carried out in accordance with the provisions of the Annex to Regulation No. 177/66/C.E.E. shall be deemed to fall within subheading A I (b).

*(a) This coefficient is to be corrected in relation to the percentage of free fatty acids, in accordance with the following formula:

K"268 = K 268 - (0.023 x% of free fatty acids).

*(b) This variation is defined by:

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.01 Lard, other pig fat and poultry fat, rendered or solvent-extracted:
A. Lard and other pig fat:
I. For industrial uses other than the manufacture of foodstuffs	1501-618	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
II. Other	1501-626	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
B. Poultry fat	1501-639	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.

15.02

Section III

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.02 Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including "premier jus") obtained from those unrendered fats:
A. For industrial uses other than the manufacture of foodstuffs:
Tallow (including "premier jus")	1502027	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1502-035	kg	--	Free	Free	Free	Free	Free
B. Other:
I. Unrendered fats of bovine cattle; rendered or solvent-extracted fats (including "premier jus") obtained from those fats:
Tallow (including "premier just")	1502-043	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1502-051	kg	--	Free	Free	Free	Free	Free
II. Other:
Tallow (including "premier jus")	1502-067	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1502-079	kg	--	Free	Free	Free	Free	Free
15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way:
A. Lard stearin and oleostearin:
I. For industrial uses	1503-116	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
II. Other.	1503-124	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
B. Tallow oil for industrial uses other than the manufacture of foodstuffs	1503-132	kg	--	Free	Free	Free	Free	Free
C. Other:
Tallow oil	1503-140	kg	--	Free	Free	Free	Free	Free
Other	1503-149	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
15.04 Fats and oils, of fish and marine mammals, whether or not refined:
A. Fish-liver oil:
I. Of a vitamin A content not exceeding 2,500 international units per gram	1504-515	kg	--	Free	Free	Free	Free	Free
II. Other	1504-523	kg	--	Free	Free	Free	Free	Free

Section III

15.04

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.04--contd.
B. Whale oil:
Rendered or refined fats (including oils in solid form)	1504-531	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1504-547	kg	--	Free	Free	Free	Free	Free
C. Other
Fats and oils of fish, other than fish-liver fats and oils	1504-555	kg	--	Free	Free	Free	Free	Free
Other fats and oils of marine mammals:
Rendered or refined fats (including oils in solid form) of marine mammals, other than cetaceans	1504-563	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1504-579	kg	--	Free	Free	Free	Free	Free
15.05 Wool grease and fatty substances derived therefrom (including lanolin):
A. Wool grease, crude	1505-617	kg	--	Free	Free	Free	Free	Free
B. Other	1505-629	kg	--	Free	Free	Free	Free	Free
15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste):
A. Rendered or refined fats (including oils in solid form)	1506-014	cwt.	(b)	£3.36 per cwt.	£2.24 per cwt.	£2.24 per cwt.	£·672 per cwt.	£·672 per cwt.
B. Other	1506-029	kg	--	Free	Free	Free	Free	Free
15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified:
A. Olive oil:
I. Having undergone a refining process:
(a) Obtained by refining virgin olive oil, whether or not blended with virgin olive oil	1507-112	kg	--	Free	Free	Free	Free	Free
(b) Other	1507-120	kg	--	Free	Free	Free	Free	Free
II. Other	1507-128	kg	--	Free	Free	Free	Free	Free
B. China-wood and oiticicia oils; myrtle wax and Japan wax:
I. China-wood or tung oil	1507-136	kg	--	Free	Free	Free	Free	Free
II. Other	1507-144	kg	(a)	40%	40%	26.7%	8%	8%
C. Castor oil:
I. For the production of amino-undecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials	1507-152	kg	--	Free	Free	Free	Free	Free
II. Other	1507-160	kg	--	Free	Free	Free	Free	Free

15.07

Section III

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.07--contd.
D. Other oils:
I. For technical or industrial uses other than the manufacture of foodstuffs:
(a) Crude:
1. Palm oil	1507-168	kg	--	Free	Free	Free	Free	Free
2. Tobacco-seed oil	1507-176	kg	(a)	40%	40%	26.7%	8%	8%
3. Other:
Soya bean oil	1507-184	kg	(a)	36%	36%	24%	8%	8%
Rape oil, colza oil and mustard oil	1507-216	kg	(a)	40%	40%	26.7%	8%	8%
Linseed oil	1507-224	kg	(a)	40%	40%	26.7%	8%	8%
Coconut or copra oil	1507-232	kg	(a)	40%	40%	26.7%	8%	8%
Palm kernel oil	1507-240	kg	(a)	36%	36%	24%	8%	8%
Other:
Almond oil; croton oil; wheat germ oil	1507-248	kg	--	Free	Free	Free	Free	Free
Cocoa oil	1507-252	kg	(a)	36%	36%	24%	8%	8%
Other	1507-256	kg	(a)	40%	40%	26.7%	8%	8%
(b) Other:
1. Tobacco-seed oil	1507-264	kg	(a)	40%	40%	26.7%	8%	8%
2. Other:
Soya bean oil	1507-272	kg	(a)	36%	36%	24%	8%	8%
Linseed oil	1507-280	kg	(a)	40%	40%	26.7%	8%	8%
Other:
Almond oil; croton oil; wheat germ oil	1507-288	kg	--	Free	Free	Free	Free	Free
Palm kernel and cocoa oil	1507-318	kg	(a)	36%	36%	24%	8%	8%
Other	1507-326	kg	(a)	40%	40%	26.7%	8%	8%
II. Other:
(a) Palm oil:
1. Crude	1507-334	kg	--	Free	Free	Free	Free	Free
2. Other	1507-342	kg	(a)	40%	40%	26.7%	8%	8%
(b) Other:
1. Solid, in immediate packings of a net capacity of 3 kg or less:
Almond oil; croton oil; wheat germ oil;	1507-350	kg	--	Free	Free	Free	Free	Free
Palm kernel, cocoa and soya oil	1507-358	kg	(a)	36%	36%	24%	8%	8%
Other	1507-366	kg	(a)	40%	40%	26.7%	8%	8%

Section III

15.07

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.07 D II (b)--contd.
2. Solid, other; fluid:
(aa) Crude:
Cotton-seed oil	1507-374	kg	(a)	40%	40%	26.7%	8%	8%
Soya bean oil	1507-382	kg	(a)	36%	36%	24%	8%	8%
Ground-nut oil	1507-413	kg	(a)	40%	40%	26.7%	8%	8%
Sunflower seed oil	1507-421	kg	(a)	40%	40%	26.7%	8%	8%
Rape oil, colza oil and mustard oil	1507-437	kg	(a)	40%	40%	26.7%	8%	8%
Coconut or copra oil	1507-445	kg	(a)	40%	40%	26.7%	8%	8%
Palm kernel oil	1507-453	kg	(a)	36%	36%	24%	8%	8%
Other:
Almond oil; croton oil; wheat germ oil	1507-461	kg	--	Free	Free	Free	Free	Free
Cocoa oil	1507-465	kg	(a)	36%	36%	24%	8%	8%
Other	1507-477	kg	(a)	40%	40%	26.7%	8%	8%
(bb) Other:
Cotton-seed oil	1507-485	kg	(a)	40%	40%	26.7%	8%	8%
Soya bean oil	1507-514	kg	(a)	36%	36%	24%	8%	8%
Ground-nut oil	1507-522	kg	(a)	40%	40%	26.7%	8%	8%
Sunflower seed oil	1507-530	kg	(a)	40%	40%	26.7%	8%	8%
Rape oil, colza oil and mustard oil	1507-538	kg	(a)	40%	40%	26.7%	8%	8%
Coconut or copra oil	1507-546	kg	(a)	40%	40%	26.7%	8%	8%
Palm kernel oil	1507-554	kg	(a)	36%	36%	24%	8%	8%
Other:
Almond oil; croton oil; wheat germ oil	1507-562	kg	--	Free	Free	Free	Free	Free
Cocoa oil	1507-570	kg	(a)	36%	36%	24%	8%	8%
Other	1507-589	kg	(a)	40%	40%	26.7%	8%	8%
15.08 Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or inert gas, or otherwise modified:
Sulphurised oils; animal oils; tung or china-wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil	1508-627	kg	--	Free	Free	Free	Free	Free
Other	1508-649	kg	(a)	40%	40%	26.7%	8%	8%

15.09

Section III

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
15.09 Degras	1509-000	kg	--	Free	Free	Free	Free	Free
15.10 Fatty acids; acid oils from refining; fatty alcohols:
A. Stearic acid	1510-418	kg	--	Free	Free	Free	Free	Free
B. Oleic acid	1510-426	kg	--	Free	Free	Free	Free	Free
C. Other fatty acids; acid oils from refining:
Other fatty acids	1510-434	kg	--	Free	Free	Free	Free	Free
Acid oils from refining	1510-442	kg	--	Free	Free	Free	Free	Free
D. Fatty alcohols	1510-459	kg & bulk gal.	--	Free	Free	Free	Free	Free
15.11 Glycerol and glycerol lyes:
A. Crude glycerol, and glycerol lyes	1511-215	kg	--	Free	Free	Free	Free	Free
B. Other, including synthetic glycerol	1511-229	kg	--	Free	Free	Free	Free	Free
15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared:
A. In immediate packings of a net capacity of 1 kg or less:
Animal fats and oils, other than fish fats and oils	1512-517	cwt.	(b)	£3.02 per cwt.	£2.016 per cwt.	£2.016 per cwt.	£·672 per cwt.	£·672 per cwt.
Fish fats and oils refined	1512-525	kg	(a)	36%	36%	24%	8%	8%
Vegetable fats and oils:
Tung or china-wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil	1512-533	kg	--	Free	Free	Free	Free	Free
Other	1512-541	kg	(a)	36%	36%	24%	8%	8%
Other	1512-557	kg	--	Free	Free	Free	Free	Free
B. Other:
Animal:
Whale oil and sperm oil	1512-565	cwt.	(b)	£3.02 per cwt.	£2.016 per cwt.	£2.016 per cwt.	£·672 per cwt.	£·672 per cwt.
Other:
Fats and oils other than fish fats and oils	1512-613	cwt.	(b)	£3.02 per cwt.	£2.016 per cwt.	£2.016 per cwt.	£·672 per cwt.	£·672 per cwt.
Fish fats and oils, refined	1512-621	kg	(a)	36%	36%	24%	8%	8%
Other	1512-637	kg	--	Free	Free	Free	Free	Free

Section III

15.12

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
1512 B.--contd.
Vegetable:
Tung or china-wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil	1512-645	kg	--	Free	Free	Free	Free	Free
Other	1512-659	kg	(a)	36%	36%	24%	8%	8%
15.13 Margarine, imitation lard and other prepared edible fats:
Margarine	1513-314	kg	(a)	40%	40%	26.7%	8%	8%
Other:
Of animal (other than fish) origin	1513-322	cwt.	(b)	£3.02 per cwt.	£2.016 per cwt.	£2.016 per cwt.	£·672 per cwt.	£·672 per cwt.
Other	1513-339	kg	(a)	40%	40%	26.7%	8%	8%
15.14 Spermaceti, crude, pressed or refined, whether or not coloured	1514-000	kg	--	Free	Free	Free	Free	Free
15.15 Beeswax and other insect waves, whether or not coloured:
A. Raw	1515-537	kg	--	Free	Free	Free	Free	Free
B. Other	1515-539	kg	--	Free	Free	Free	Free	Free
15.16 Vegetable waxes, whether or not coloured:
A. Raw	1516-018	kg	--	Free	Free	Free	Free	Free
B. Other	1516-039	kg	--	Free	Free	Free	Free	Free
15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes:
A. Containing oil having the characteristics of olive oil:
I. Soap-stocks	1517-115	kg	--	Free	Free	Free	Free	Free
II. Other	1517-123	kg	--	Free	Free	Free	Free	Free
B. Other:
I. Oil foots and dregs; soap-stocks	1517-131	kg	--	Free	Free	Free	Free	Free
II. Other	1517-159	kg	--	Free	Free	Free	Free	Free

16.01

Section IV

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS

Note--This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3.

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
16.01 Sausages and the like, of meat, meat offal or animal blood:
A. Liver sausages:
Made from liver of bovine animals, sheep, poultry or wild birds:
In bottles, jars, tins, cans or similar containers	1601-414	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other	1601-422	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£·84 per cwt.	£·84 per cwt.
Other:
Containing pigment	1601-430	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Other	1601-438	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£·84 per cwt.	£·84 per cwt.
B. Other:
I. Sausages, dry or for spreading, uncooked:
Made from the meat or offal of bovine animals, sheep, poultry or wild birds, put up in bottles, jars, tins, cans or similar containers	1601-446	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
Containing pigmeat	1601-454	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Other	1601-462	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£·84 per cwt.	£·84 per cwt.
II. Other:
Made from the meat or offal of bovine animals, sheep, poultry or wild birds, put up in bottles, jars, tin cans or similar containers	1601-470	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.

Section IV

16.01

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
16.01 B II--contd.
Other:
Sausages containing pigmeat	1601-478	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Other	1601-489	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£·84 per cwt.	£·84 per cwt.
16.02 Other prepared or preserved meat or meat offal:
A. Liver:
I. Goose or duck liver:
In bottles, jars, tins, cans or similar containers	1602-016	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
Of poultry	1602-024	lb.	--	£·05 per lb.	£·05 per lb.	Nil	Nil	Nil
Of wild birds	1602-032	lb.	--	£·05 per lb.	£·05 per lb.	£·05 per lb.	£·015 per lb.	£·015 per lb.
II. Other:
Of bovine animals or sheep:
In bottles, jars, tins, cans or similar containers	1602-040	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
In quantities exceeding 10 lbs. at any one time	1602-048	lb.	--	£·025 per lb.	£·0167 per lb.	£·0167 per lb.	£·005 per lb.	£·005 per lb.
Other	1602-056	kg	--	Free	Free	Free	Free	Free
Of poultry or wild birds (not being goose or duck liver):
In bottles, jars, tins, cans or similar containers	1602-064	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
Of poultry	1602-072	lb.	--	£·05 per lb.	£·05 per lb.	Nil	Nil	Nil
Of wild birds	1602-080	lb.	--	£·05 per lb.	£·05 per lb.	£·05 per lb.	£·015 per lb.	£·015 per lb.
Of swine	1602-088	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.	£2.80 per cwt.
Of rabbits and hares	1602-113	lb.	--	£·025 per lb.	£·025 per lb.	Nil	Nil	Nil
Other	1602-121	kg	--	Free	Free	Free	Free	Free

16.02

Section IV

Tariff Heading	Tariff Code No.	Unit of Quantity	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential	United Kingdom	Northern Ireland
16.02--contd.
B. Other:
I. Poultry meat or offal:
(a) Containing 57% or more by weight of poultry meat: (a)
In bottles, jars, tins, cans or similar containers	1602-137	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
Of poultry (excluding poultry in quantities not exceeding two birds at any one time)	1602-145	lb.	--	£·05 per lb.	£·05 per lb.	Nil	Nil	Nil
Other	1602-153	kg	--	Free	Free	Free	Free	Free
(b) Containing 25% or more but less than 57% by weight of poultry meat:
In bottles, jars, tins, cans or similar containers	1602-161	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other	1602-177	lb.	--	£·05 per lb.	£·05 per lb.	Nil	Nil	Nil
(c) Other:
In bottles, jars, tins, cans or similar containers	1602-212	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other	1602-220	lb.	--	£·05 per lb.	£·05 per lb.	Nil	Nil	Nil
II. Game or rabbit meat or offal:
Of wild birds, in bottles, jars, tins, cans or similar containers	1602-236	cwt.	(b)	£11.20 per cwt.	£11.20 per cwt.	£3.36 per cwt.	£3.36 per cwt.	£3.36 per cwt.
Other:
Of wild birds (excluding wild birds in quantities not exceeding two birds at any one time)	1602-244	lb.	--	£·05 per lb.	£·05 per lb.	£·05 per lb.	£·015 per lb.	£·015 per lb.
Of rabbits or hares (excluding rabbits and hares in quantities not exceeding two animals at any one time)	1602-260	lb.	--	£·025 per lb.	£·025 per lb.	Nil	Nil	Nil
Other	1602-276	kg	--	Free	Free	Free	Free	Free
III. Other:
(a) Containing meat or offals of domestic swine and containing by weight:
1, 80% or more of meat or offal, of any kind, ing fats of any kind or origin:
(aa) Hams, fillets and loins; pieces thereof:
Hams and pieces thereof	1602-284	cwt.	(b)	£4.20 per cwt.	£2.80 per cwt.	Nil	Nil	Nil

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	Irish Statutory Instruments
You are here: BAILII >> Databases >> Irish Statutory Instruments >> Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, S.I. No. 220/1972 URL: http://www.bailii.org/ie/legis/num_reg/1972/0220.html

Irish Statutory Instruments

S.I. No. 220/1972 -- Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972.