S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. (1968_si_135) | IE

ISB SI

Reg. 1 S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. Open official source

1. This Order may be cited as the Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968.

ISB SI

Reg. 2 S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. Open official source

2. This Order shall come into operation on the 1st day of July, 1968.

ISB SI

Reg. 3 S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. Open official source

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.

ISB SI

Reg. 4 S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. Open official source

4. The Impositon of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (

S.I. No. 132 of 1966

), is hereby amended by:—

(i) the substitution of "fourteen per cent." for "sixteen per cent." in paragraph 19 (3),

(ii) the substitution of "3.4d." for "3.8d." in paragraph 20 (2),

(iii) (

a

) the substitution of " 22.07 (C) (2) (

b

) " for " 22.07 (C) (2) " in paragraph 21 (1),

(

b

) the deletion of " in lieu of the rate at which the said perry would be chargeable under subparagraph (1) of this paragraph " from paragraph 21 (2),

(

c

) the substitution of "£8 8s. 11d. the gallon" for "£9 12s. 1d. the gallon" in paragraph 21 (2) (amended by this Order), and

(

d

) the insertion after paragraph 21 (2) (amended by this Order) of the following subparagraph

"(3) The duties of customs on spirits, for the time being in force, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff heading number 22.07 (C) (2) (

a

).",

(iv) the substitution of "fourteen per cent." for "sixteen per cent." in paragraph 22 (

a

),

(v) the substitution of "£8 6s. 10.7d. the gallon" for "£9 10s. 8.8d. the gallon" in paragraph 24 (2),

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

(vii) the substitution of "10d. per lb.", "6.7d. per lb.", "4d. per lb.", "4d. per lb", and "4d. per lb." for "1s. 3d. per lb.", "10d. per lb.", "6d. per lb.", "4.8d. per lb.", and "4.8d. per lb." in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 06.01 (B) (1),

(viii) the substitution of "4d. per bush", "4 d. per bush" "2d. per bush", "2d. per bush" and "2d. per bush" for "6d. per bush", "6d. per bush", "3d. per bush", "2.4d. per bush" and "2.4d. per bush" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 06.02 (A) (1),

(ix) the substitution for the matter in the first column of the Schedule at tariff heading number 22.05 of the following

"22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol

(A) Still

(1) Not exceeding 25° of proof spirit

(

a

) Not in bottle

(

b

) In bottle

(2) Exceeding 25° but not exceeding 30° of proof spirit

(

a

) Not in bottle

(

b

) In bottle

(3) Exceeding 30° of proof spirit

(

a

) Not in bottle

(

b

) In bottle

(B) Sparkling

together with, in relation to wine, whether still or sparkling, exceeding 42° of proof spirit, an additional duty for every degree or fraction of a degree above 42° of proof spirit of ",

(x) the substitution of "24%", "24%", "16%", "11.2%" and "9.6%" for "20% plus 4%", "20% plus 4%", "12% plus 4%", "9.6% plus 3.2%" and "8.4% plus 2.8%" in the third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading numbers 48.07 (B) and 48.15 (K),

(xi) the substitution of "38% or 9s. 1.4d. per sq. yard*", "35% or 8s. 4.8d. per sq. yard*" and "35% or 8s. 4.8d. per sq. yard*" for "40% or 9s. 7.2d. per sq. yard*", "40% or 9s. 7.2d. per sq. yard*" and "40% or 9s. 7.2d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) (

a

) (i),

(xii) the substitution of "38% or 5s. 8.4d. per sq yard*", "35% or 4s. 2.4d. per sq. yard*" and "35% or 4s. 2.4d. per sq. yard*" for "40% or 6s. 0d. per sq. yard*", "40% or 4s. 9.6d. per sq. yard*" and "40% or 4s. 9.6d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) (

a

) (ii),

(xiii) the substitution of "38% or 2s. 0.3d. per sq. yard*", "35% or 1s. 10.4d. per sq. yard*" and "35% or 1s. 10.4d. per sq. yard*" for "40% or 2s. 1.6d. per sq. yard*", "40% or 2s. 1.6d. per sq. yard*" and "40% or 2s. 1.6d. per sq. yard*" in the fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 59.11 (C) (2) (

b

) (i),

(xiv) the substitution of " 22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each°" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 39.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (

b

),

(xv) the substitution of "2.8%" and "2.4%" respectively for "3.2%" and "2.8%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,

(xvi) the substitution of "22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (

b

) of tariff heading number 70.14 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (

b

),

(xvii) the substitution of "22.4% or 2s. 9.6d. each*" for "25.6% or 3s. 2.4d. each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) of tariff heading number 83.07 which include one or more than one fluorescent tube of a type classified in tariff heading number 85.20 (C) (1) (

b

),

(xviii) the substitution of "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." respectively for "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (2) of tariff heading number 85.01 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,

(xix) the substitution of "5s. 7,.2d.", "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." respectively for "6s. 4.8d.", "3s. 2.4d.", "1s. 3.4d." and "8s. 11.2d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (

b

) (i) of tariff heading number 85.15 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container,

(xx) the substitution of "3,000 copies" for "2,000 copies" in paragraph 3 (

b

) of the Special Provisions relating to the Duties on Printed Matter in Chapter 49 of the Schedule, and

(xxi) (

a

) the deletion of the matter in the second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 84.61 (B),

(

b

) the substitution for the matter in the first column of the Schedule at tariff heading number 84.61 (B) of the following

"(B) Parts suitable for motor vehicles

(1) Tyre valves

(2) Other",

(

c

) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 84.61 (B) (1) (inserted by this Order) of "(

d

)", "37.5%", "37.5%", "37.5%", "37.5%" and "27.5%", and

(

d

) the insertion in the second, third, fourth, fifth, sixth and seventh colums respectively of the Schedule at tariff heading number 84.61 (B) (2) (inserted by this Order) of "(

d

)", "37.5%", "37.5%", "37.5%", "37.5%" and "37.5%".

SCHEDULE

Tarriff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

02.01 (A)

2.8d. per lb.

07.03 (A)

2.8d. per lb.

02.04 (A)

8.4d. per lb.

07.06

5.6d. per lb.

02.05 (A)

£1 19s. 2d. per cwt.

08.04 (A) (1)

0.7d. per lb.

02.06 (A)

2.8d. per lb.

08.05 (A)

23.3% plus 6.7%

02.06 (D)

8.4d. per lb.

08.07 (A)

2.1d. per lb.

03.01 (A) (1)

0.7d. per lb.

08.07 (B) (1)

0.7d. per lb.

03.02 (A) (2)

0.7d. per lb.

08.08 (B) (2)

2.1d. per lb.

03.02 (B) (1)

8.4d. per stone

08.10 (A)

2.8d. per lb.

04.06

8.4d. per lb.

08.11 (A) (2)( a )

1.7d per lb.

1.7d. per lb.

05.04 (A)

£3 10s. per lb.

08.12 (B) (3)( a )

4.7%

06.01 (A)

4.2d. per lb.

09.01 (B) (1)

14% plus 1.4d. per lb.

14% Plus 1.4d. per lb.

06.02 (A) (3)

7s. per cwt.

06.02 (A) (4)

2.1d. per lb.

09.01 (B) (2)

14%

09.04 (A)

3.4d. per lb.

06.02 (B) (1)

4.2d. per lb.

09.06 (A)

3.4d. per lb.

06.02 (B) (2)

2.1d. per lb.

09.07 (A)

3.4d. per lb.

06.03

4.2d. per lb.

09.08 (A)

3.4d. per lb.

06.04

4.2d. per lb.

09.09 (A)

3.4d. per lb.

07.01 (B) (1)

5.6d. per lb.

09.10 (A)

3.4d. per lb.

07.01 (E) (2)

1.4d. per lb.

11.04 (A)

23.3% plus 6.7%

07.01 (IJ) (1)

2.8d. per lb.

07.02 (A)

2.8d per lb.

2.8d. per lb.

11.06 (A)

2s. 1.2d. per cwt.

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

11.06(B)

5.6d. per lb.

16.03

3s. 6d. per lb.

11.08 (A) (2)

2s. 1.2d. per cwt.

16.04 (A) (1)

14%

16.04 (A) (2)

21%

13.03 (A)

14%

16.05 (A)

21%

15.01

£1 11s. 4d. per cwt.

18.03

1s. 1.4d. per lb.

15.02 (A)

£1 11s. 4d. per cwt.

18.05

1s. 1.4d. per lb.

15.03 (B)

£1 11s. 4d. per cwt.

19.01

28% or 1s. 8.2d. per lb.*

15.04 (A)

£1 11s. 4d. per cwt.

15.06 (A)

£1 11s. 4d. per cwt.

19.02 (A) (2)

15.07 (B) (1)

18.7%

15.07 (B) (2)

18.7%

19.02 (B) (2)

2s. 6.2d. per lb.

15.08 (B)

18.7%

19.02 (C) (1) (a) (i)

1.7d. per lb.

15.12 (A)

£1 11s. 4d. per cwt.

£1 11s.4d. per cwt.

19.02 (C) (1) (a)(ii)

1.4d. per lb.

15.12 (B)

18.7%

15.12 (C) (2)

18.7%

19.02 (C) (1) (b)(ii)

15.13 (A)

18.7%

19.02 (C) (2)(a) (ii)

1.7d. per lb.

15.13 (B) (1)

£1 11s. 4d. per cwt.

19.02 (C) (2) (b)

£1 5s. 2d. per cwt.

15.13(B)(2)

18.7%

16.01 (A)

£7 16s. 10d. per cwt.

19.02 (C) (2) (c) (ii)

18.7%

16.01 (B) (2)

£1 19s. 2d. per cwt.

19.03

28%

19.04

1s. 8.2d. per cwt.

16.02 (A)

£7 16s. 10d. per cwt.

19.05 (A) (1) (a)

1.4d. per lb.

16.02 (B) (1)

2.8d. per lb.

19.05 (A) (1)(b)

28%

16.02 (B) (3)

8.4d. per lb.

19.05 (A) (2)

14%

19.05 (B) (1)

1.4d. per lb.

16.02 (B) (4) (c)

£1 19s. 2d. per cwt.

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

19.06 (B)

1s. 8.2d. per cwt.

21.04 (B) (1)

1.4d. per lb.

19.06 (C) (1)

28%

21.05 (B) (1)

£2 7s. per cwt.

20.01 (A) (1) (b) (i)

23.3%

21.05 (B) (2)

22.4%

20.01 (A) (2) (b) (i)

2.8d. per lb.

21.05 (C)

£2 7s. per cwt.

20.01 (C) (1) (a)(ii)

1.7d. per lb.

21.06 (A)

£1 0s. 2d. per cwt.

20.01 (C) (1) (b) (ii)

1s. 5.5d. per gallon

21.06 (B)

18.7%

21.07 (A)

22.4%

20.02 (A) (1)

23.3%

21.07 (C)

£1 5s. 2d. per cwt.

20.02 (B) (1)(a)

23.3%

20.02 (B) (2)(a)

2.8d. per lb.

21.07 (D)

18.7%

21.07 (F)

18.7%

20.05 (A) (2) (b)

2.8d. per lb.

21.07 (G)

3s. 6d. per lb.

20.06 (A) (1)(b) (ii)

5.2d. per lb.

21.07 (H) (1)(a)

1.4d. per lb.

20.06 (A) (1) (c) (ii)

2.6d. per lb.

21.07 (H) (1)(b)

1s. 2d. per gallon

20.06 (A) (2)(b) (ii)

4.2d.per lb.

21.07 (H) (2)(a)

28%

20.06 (B) (1)(a) (ii)

1.7d. per lb.

22.01 (A)

1s. 8.6d. per gallon

20.06 (B) (2) (d)

23.3%

22.01 (B)

8.4d. per cwt.

20.07 (A)

1s. 8.6d. per gallon

22.02 (A)

28% plus 1s. 8.6d. per gallon

21.01 (A) (1)

14% plus 1.4d. per lb.

22.02 (B)

1s. 8.6d. per gallon

21.01 (A) (2)

14%

22.04 (A)

1s. 5.5d. per gallon

21.02 (A) (1)

14% plus 1.4d. per lb.

22.07 (C) (1)(b)

2s. 4.8d. per gallon

21.02 (A) (2)

14%

22.07 (D) (2)

1s. 8.6d. per gallon

21.03 (A)

10.1d. per lb.

22.10

1s. 0.6d. per gallon

21.04 (A)

10.1d. per lb.

25.06 (A)

37.3%

32%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

25.06 (B)

12.4%

10.7%

30.03 (F)

28% or 1s. 8.2d. per lb.*

24% or 1s. 5.3d. per lb.*

25.07 (A)

12.4%

10.7%

25.08 (A)

6.7d. per cwt.

5.8d. per cwt.

30.03 (G) (1)

28%

25.13 (A)

12.4%

10.7%

30.03 (G) (2)(a) (i)

1.4d. per lb.

1.2d. per lb.

25.15 (A)

37.3%

32%

30.03 (G) (2)

1s. 2d.

1s.

25.15 (B) (1)

37.3%

32%

30.04 (A)

18.7% or 3.4d. per lb.*

16% or 2.9d. per lb.*

25.16 (A)

37.3%

32%

25.17 (A)

37.3%

32%

25.17 (B) (1)

12.4%

10.7%

30.05 (A) (1)

18.7% or 5s. 7.2d. per 100 containers*

25.18 (A)

37.3%

32%

25.20 (A)

5d. per cwt.

4.3d. per cwt.

32.08 (A)

28%

25.23

11.2%

9.6%

32.08 (B)

18.7%

16%

25.27 (A)

37.3%

32%

32.09 (A)

28%

24%

27.07 (B)

18.7%

16%

32.11

18.7%

16%

27.10 (B)

18.7%

16%

32.12 (A)

28%

24%

27.10 (C)

14%

12%

32.13

18.7%

16%

27.10 (D) (1)

6.7d. per gallon

5.8d. per gallon

33.04 (A) (1) (a)

14% plus 1.4d. per lb.

12% plus 1.2d. per lb.

28.13 (A)

12.4%

10.7%

28.40 (A)

18.7%

16%

33.04 (A) (1)(b)

14% plus 1s. 2d. per gallon per gallon

12% plus 1s. per gallon per gallon

29.01 (B)

18.7%

16%

29.02 (A)

5s. 7.2d. per gallon

4s. 9.6d. per gallon

29.04 (A)

28%

24%

33.04 (A) (2)

14%

29.05 (A)

28%

24%

33.04 (B) (1)(a)

1.4d. per lb.

30.03 (A)

18.7% or 5s. 7.2d. per 1000 containers*

16% or 4s. 9.yd. per 100 containers*

33.04 (B) (1)(b)

1s. 2d. per gallon

1s. per gallon

33.05 (A)

14%

12%

30.03 (C)

18.7%

16%

33.05 (B)

56% or £2 16s. per gallon*

48% or £2 8s. per gallon*

30.03 (D)

3.4d. per lb.

2.9d. per lb.

30.03 (E)

18.7%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

33.06 (A) (2) (a)

56% or 5s. 7.2d. per lb.*

48% or 4s. 9.6d. per lb.*

36.06

12s. 5.3d.

per 7,200 matches and so in proper tion for any less number of matches.

33.06 (A) (2) (b)

56% or £2 16s. per gallon*

48% or £2 8s. per gallon*

36.08 (B)

18.7%

16%

37.03 (A) (1)

2.8%

2.4%

37.05 (B)

18.7%

16%

33.06 (B)

28%

24%

38.11 (A)

14% or 0.3d. each*

12% or 0.2d. each*

33.06 (D) (1) (a)

56% or 5s. 7.2d. per lb.*

48% or 4s. 9.6d. per lb.*

38.11 (B)

18.7%

33.06 (D) (1)(b)

56% or £2 16s. per gallon*

48% or £2 8s. per gallon*

38.17 (A)

22.4%

x9.2%

38.19 (C)

18.7%

16%

34.01

28%

24%

38.19 (D)

14% or 1.1d. per lb.*

12% or 1d. per lb.*

34.02

28%

24%

34.03 (A)

14%

12%

38.19 (E)

18.7%

16%

34.03 (B)

6.7d. per gallon

5.8d. per gallon

39.01 (A)

18.7%

16%

34.05 (A) (2)

18.7%

16%

39.01 (B)

£2 16s. per lb.

£2 8s. per lb.

34.05 (B) (1)

28%

24%

39.01 (C)

22.4%

19.2%

34.06

14%

12%

39.01 (D)

22.4%

19.2%

35.01 (A)

28%

24%

39.01 (E) (1)

18.7%

16%

35.03 (A)

28%

24%

39.02 (A)

18.7%

16%

35.05 (A)

14% or 1.1d. per lb.5

12% or 1d. per lb.6

39.02 (B)

£2 16s. per lb.

£2 8s. per lb.

39.02 (C)

14%

12%

35.05 (B)

1s. 8.2d. per cwt.

1s. 5.3d. per cwt.

39.02 (D)

9d. per sq. yd.

7.7d. per sq. yd.

35.06 (A) (1)

14%

12%

39.02 (E)

22.4%

19.2%

35.06 (B) (1)

28%

24%

39.02 (F)

22.4%

19.2%

35.06 (B) (2)

14%

12%

39.02 (G) (1)

18.7%

16%

35.06 (B) (3)

14% or 1.1d. per lb.*

12% or 1d. per lb.*

39.02 (G) (2)

14%

12%

39.03 (A) (1)

18.7%

16%

35.06 (B) (4)

1s. 8.2d. per cwt.

1s. 5.3d. per cwt.

39.03 (B) (1)

28%

24%

39.03 (B) (2)

£2 16s. per lb.

£2 8s. per lb.

35.06 (B) (5)

18.7%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

39.03 (B) (3)

22.4%

16%

39.07 (M)

22.4%

19.2%

39.03 (B) (4)

22.4%

19.2%

39.07 (N)

28% or 0.6d. the length of ten beads or fraction of ten beads*

24% or 0.5d. the length of ten beads or fraction of ten beads*

39.03 (B) (5)(a)

18.7%

16%

39.04 (A)

£2 16s. per lb.

£2 8s. per lb.

39.04 (B)

18.7%

16%

39.07 (O)

28%

39.05 (A)

£2 16s. per lb.

£2 8s. per lb.

39.07 (P)

9d. per sq. yd.

39.05 (B)

18.7%

16%

39.07 (Q)

18.7%

16%

39.06 (A)

£2 16s. per lb.

£2 8s. per lb.

39.07 (R)

18.7%

16%

39.07 (S)

£2 16s. per lb.

£2 8s. per lb.

39.06 (B)

18.7%

16%

39.07 (A) (1)

22.4%

19.2%

39.07 (T)

14%

39.07 (A) (2)

18.7%

16%

39.07 (U)

18.7%

16%

39.07 (A) (4)(a)

14%

12%

39.07 (V)

18.7%

16%

40.06 (A)

18.7%

16%

39.07 (B) (1)

18.7%

16%

40.07 (A)

44.8%

38.4%

39.07 (B) (2)

14%

12%

40.08 (A)

18.7%

16%

39.07 (C)

18.7%

16%

40.11 (A) (1)

39.5% or 8s. 9d. each*

39.07 (D) (1)

18.7%

16%

39.07 (D) (2)

18.7%

16%

39.07 (D) (3)

18.7%

16%

40.11 (A) (2)

39.5%

39.07 (D) (4)

22.4%

19.2%

40.11 (A) (3)

31.5%

39.07 (D) (5)

22.4%

19.2%

40.11 (A) (4)

36%

39.07 (D) (6)

14%

12%

40.11 (B)

28%

24%

39.07 (E) (2)

18.7%

16%

40.12 (A)

3.4d. each

2.9d. each

39.07 (E) (3)

14%

12%

40.13 (B)

5.6%

4.8%

39.07 (F) (1)

16.8%

14.4%

40.13 (C)

28%

24%

39.07 (F) (3)

28%

24%

40.14 (A)

5.6%

4.8%

39.07 (G)

28%

24%

40.14 (B)

0.6d. each

0.5d. each

39.07 (H)

14%

12%

41.02 (A)

8.4%

39.07 (I J)

22.4%

19.2%

41.02 (B)

28% or 3.4d. per lb.*

39.07 (K)

28%

24%

39.07 (L)

14%

12%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

41.03 (A)

8.4%

44.19 (A)

18.7%

16%

41.03 (B)

28% or 3.4d. per lb.*

44.20 (A)

28%

24%

44.20 (B)

23.3%

20%

44.21 (B)

14%

12%

41.10

18.7%

44.21 (C)

18.7%

16%

42.01 (A)

22.4%

19.2%

44.22 (A)

18.7%

16%

42.02 (B)

12.4%

10.7%

44.23

18.7%

16%

42.02 (C)

28%

24%

44.24 (A)

18.7%

16%

42.02 (D)

22.4%

19.2%

44.24 (B)

18.7%

16%

42.03 (A)

22.4%

19.2%

44.25 (A)

18.7%

16%

42.03 (C)

5.6%

4.8%

44.25 (B)

22.4%

19.2%

42.03 (D)

28%

24%

44.27 (A) (2)

23.3%

20%

42.04 (A)

11.2%

9.6%

44.27 (B) (1)

12.4%

10.7%

42.05 (A)

18.7%

16%

44.27 (B) (2)

18.7%

16%

42.05 (B)

18.7%

16%

44.27 (C)

28% or 0.6d. per length of 10 beads or fraction of 10 beads*

24% or 0.5d. per length of 10 beads or fraction of 10 beads*

42.05 (C)

28%

24%

42.05 (D)

28%

24%

42.05 (E)

22.4%

19.2%

42.05 (F)

22.4%

19.2%

44.27 (D)

23.3%

42.05 (G)

56% or 1s 1.4d. per gross*

48% or 11.5d. per gross*

44.28 (A)

28%

24%

44.28 (B) (1)

28% or 1s. 8.2d. per rung, round, step or tread*

24% or 1s. 5.3d. per rung, round, step or tread*

43.02 (A)

14%

12%

43.02 (B)

28%

24%

43.03 (A)

28%

24%

43.03 (B)

14%

12%

44.28 (B) (2)

28% or 10.1d. per rung, round, step or tread*

43.04 (B)

28%

24%

44.13 (B)

18.7%

16%

44.14 (A)

28%

24%

44.15 (A)

28%

24%

44.28 (B) (3)

28%

24%

44.15 (B) (1)

14%

12%

44.28 (C)

18.7%

16%

44.16 (A)

14%

12%

44.28 (D)

18.7%

16%

44.18

14%

12%

44.28 (E)

22.4%

19.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom

rate

Northern Ireland rate

44.28 (F) (1)

18.7% or 4s. 5.8d. per gross*

16% or 3s. 10.1d. per gross*

48.04 (A) (2) (b)

15.9% plus 2.8%

13.6% plus 2.4%

48.04 (B) (1)

18.7%

16%

44.28 (F) (2)

18.7% or 8s. 11.5d. per gross*

16% or 7s. 8.2d. per gross*

48.04 (B) (2)

14%

12%

48.05 (A)

18.7%

16%

44.28 (G)

14%

12%

48.05 (B) (1)

2.8%

2.4%

46.01 (A)

22.4%

19.2%

48.05 (B) (2) (a)

18.7% plus 2.8%

16% plus 2.4%

46.02 (A)

14%

12%

46.03 (A)

14%

12%

48.05 (B) (2) (b) (i)

18.7% plus 2.8%

46.03 (B)

16.8%

14.4%

48.01 (A) (1)

3.4d. per sq. yd.

2.9d. per sq. yd.

48.05 (B) (2) (b) (ii)

15.9% plus 2.8%

13.6% plus 2.4%

48.01 (A) (2) (a) (i)

18.7% plus 2.8%

16% plus 2.4%

48.05 (C)

14%

12%

48.01 (A) (2) (a) (ii)

2.8%

2.4%

48.06 (B)

5.6%

4.8%

48.06 (C)

14%

12%

48.01 (A) (2) (a) (iii)

15.9% plus 2.8%

13.6% plus 2.4%

48.07 (A)

18.7%

16%

48.07 (C)

15.9% plus 2.8%

13.6% plus 2.4%

48.01 (A) (2)(b)

2.8%

2.4%

48.01 (B) (1)

3.4d. per sq. yd.

2.9d. per sq. yd.

48.07fi (D)

28% or £1 8s. per lb. 6

48.01 (B) (2)

14%

12%

48.02 (A)

14%

12%

48.07 (E)

3.4d. per sq. yd.

2.9d. per sq. yd.

48.02 (B)

2.8%

2.4%

48.07 (F)

11.2%

9.6%

48.02 (C)

14%

12%

48.07 (G)

18.7%

16%

48.03 (A)

2.8%

2.4%

48.07 (H) (1) (a)

22.4%

19.2%

48.03 (B) (1)

18.7% plus 2.8%

16% plus 2.4%

48.07 (H) (1) (b) (ii)

5.6%

4.8%

48.03 (B) (2)

2.8%

2.4%

48.07 (H) (2) (a)

18.7% plus 2.8%

16% plus 2.4%

48.03 (C)

14%

12%

48.04 (A) (1)

2.8%

2.4%

48.07 (H) (2)(b)

2.8%

2.4%

48.04 (A) (2) (a)

18.7% plus 2.8%

16% plus 2.4%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

48.07 (H) (2) (c) (i)

18.7% plus 2.8%

16% plus 2.4%

48.15 (L)

11.2%

9.6%

48.15 (M)

15.9% plus 2.8%

13.6% plus 2.4%

48.07 (H) (2) (c) (ii)

15.9% plus 2.8%

13.6% plus 2.4%

48.15 (N)

18.7% plus 2.8%

48.07 (IJ) (1)

5.6%

4.8%

48.07 (IJ) (2)

14%

12%

48.15 (O)

11.2%

9.6%

48.09 (A)

4.5d. per sq. yd.

3.8d. per sq. yd.

48.15 (Q) (1)

2.8%

2.4%

48.15 (Q) (2)

18.7% plus 2.8%

16% plus 2.4%

48.09 (B) (1)

3.4d. per sq. yd.

2.9d. per sq. yd.

48.10

2.8%

2.4%

48.15 (Q) (3)

15.9% plus 2.8%

48.11 (A)

5.6% or 1.4d. per linear yard † plus 2.8%

4.8% or 1.2d. per linear yard † plus 2.4%

48.15 (R)

14%

12%

48.16 (A)

18.7%

48.16 (B)

14%

48.11 (B)

22.4%

19.2%

48.17 (A)

14%

12%

48.12

1s. 1.4d. per sq. yd.

11.5d. per sq. yd.

48.18 (A) (1)

14% or 4.5d. each*

12% or 3.8d. each*

48.13 (A)

28% or 3.4d. each †

24% or 2.9d. each †

48.18 (A) (2)

14% or 2.2d. each*

12% or 1.9d. each*

48.13 (B) (1)

28% or £1 8s. per lb. †

24% or £14s. per lb. †

48.18 (A) (3)

14%

12%

48.18 (B) (1)

14%

12%

48.13 (B) (2)

14%

12%

48.18 (B) (2)

21%

18%

48.14

14%

12%

48.18 (B) (3)

28%

24%

48.15 (A)

14%

48 15 (B)

18.7%

16%

48.19

14%

12%

48.20 (B)

18.7%

16%

48.15 (C)

18.7%

16%

48.21 (A)

22.4%

19.2%

48.15 (D)

56%

48%

48.21 (A1)

28%

24%

48.15 (E)

14%

12%

48.21 (B)

18.7%

16%

48.15 (F)

18.7%

16%

48.21 (C)

18.7%

16%

48.15 (G)

18.7%

16%

48.21 (D)

18.7%

16%

48.15 (H)

18.7%

16%

48.21 (E)

£2 16s. per lb.

£2 8s. per lb.

48.15 (IJ)

22.4%

19.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

48.21 (F)

28%

24%

50.05 (A) (2)

22.4%

19.2%

48.21 (G)

22.4%

19.2%

50.05 (B) (1)

18.7%

16%

48.21 (H)

22.4%

19.2%

50.05 (B) (2)(a)

18.7%

16%

48.21 (IJ)

16.8%

14.4%

50.06 (A) (1)

21%

18%

48.21 (K)

26.2%

50.06 (A) (2)

22.4%

19.2%

48.21 (L)

14%

50.06 (B) (1)

18.7%

16%

48.21 (M)

18.7%

16%

50.06 (B) (2)(a)

18.7%

16%

48.21 (N)

14%

12%

48.21 (O) (1)

22.4%

19.2%

50.07 (A) (1)

21%

18%

49.01 (A)

16.8%

14.4%

50.07 (A) (2)

22.4%

19.2%

49.01 (D) (1)

28%

24%

50.07 (B) (1)

18.7%

16%

49.01 (D) (2)

5.6%

4.8%

50.09 (A)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

49.04 (A)

16.8%

14.4%

49.07 (B)

14%

12%

50.09 (B)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

49.07 (C) (1)

28%

24%

49.07 (C) (2)

5.6%

4.8%

49.09

14%

12%

50.09 (C) (1)

11.2%

49.10

28%

24%

50.09 (C) (2)(a) (1)

35% or 8s. 4.8d. per sq. yd.*

49.11 (A)

28%

24%

49.11 (B) (1)

28%

24%

50.09 (C) (2) (a) (ii)

35% or 4s. 2.4d. per sq. yd.*

49.11 (B) (2)

14%

12%

49.11 (B) (3)

18.7%

16%

49.11 (B) (5) (b) (i)

28%

24%

50.09 (C) (2) (b) (i)

35% or 1s. 10.4d. per sq. yd.*

49.11 (B) (5) (b) (ii)

5.6%

4.8%

50.09 (C) (2) (b) (iii)

18.7% or 11.2d. per sq. yd.*

50.03 (A)

42%

36%

50.03 (B)

18.7%

16%

50.04 (A) (1)

21%

18%

50.10 (A)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

50.04 (A) (2)

22.4%

19.2%

50.04 (B) (1)

18.7%

16%

50.10 (B)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

50.04 (B) (2) (a)

18.7%

16%

50.05 (A) (1)

21%

18%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

50.10 (C) (1)

11.2%

53.05 (A)

18.7%

16%

50.10 (C) (2) (a) (i)

35% or 8s. 4.8d. per sq. yd.*

53.06

18.7%

16%

53.07

18.7%

16%

53.08

18.7%

16%

50.10 (C) (2)(a) (ii)

35% or 4s. 2.4d. per sq. yd.*

53.09

18.7%

16%

53.10

18.7%

16%

50.10 (C) (2) (b) (i)

35% or 1s. 10.4d. per sq. yd.*

53.11 (A)

18.7% or 11.2d. per sq. yd.*

50.10 (C) (2) (b) (iii)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

53.11 (B)

18.7% or 11.2d. per sq. yd.*

51.01 (B)

18.7%

16%

53.11 (C) (1)

35% or 8s. 4.8d. per sq. yd.*

51.02 (A)

22.4%

19.2%

51.04 (A)

18.7% or 11.2d. per sq. yd.*

53.11 (C) (2)(b)

18.7% or 11.2d. per sq. yd.*

51.04 (B)

18.7% or 11.2d. per sq. yd.*

53.12 (A)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

51.04 (C) (1) (a)

35% or 8s. 4.8d. per sq. yd.*

53.12 (B) (1) (a)

35% or 8s. 4.8d. per sq. yd.*

51.04 (C) (1) (b)

35% or 4s. 2.4d. per sq. yd.*

53.12 (B) (1)(b)

35% or 4s. 2.4d. per sq. yd.*

51.04 (C) (2)

18.7% or 11.2d. per sq. yd.*

53.12 (B) (2)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

52.01 (A) (1)

18.7%

53.13 (A)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

52.01 (A) (2)

18.7%

16%

52.01 (B) (1)

18.7%

16%

53.03 (A)

42%

36%

53.13 (B) (1) (a)

35% or 8s. 4.8d. per sq. yd.*

53.03 (B)

18.7 %

16%

53.04 (A)

42%

36%

53.04 (B)

18.7%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

53.13 (B) (1) (b)

35% or 4s. 2.4d. per sq. yd.*

55.04 (B)

18.7%

55.05

22.4%

55.06

22.4%

53.13 (B) (2)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

55.07 (A)

18.7% or 11.2d. per sq. yd.*

54.01 (A)

42%

36%

55.07 (B)

18.7% or 11.2d. per sq. yd.*

54.01 (B)

18.7%

16%

54.01 (C)

18.7%

16%

54.02 (A)

42%

36%

55.07 (C) (1)

35% or 1s. 10.4d. per sq. yd.*

54.02 (B)

18.7%

16%

54.02 (C)

18.7%

16%

55.07 (C) (2)

18.7% or 11.2d. per sq. yd.*

54.03 (A)

21%

18%

54.03 (B)

21%

18%

54.03 (C) (1)

18.7%

16%

55.08 (A)

18.7% or 11.2d. per sq. yd.*

54.04 (A)

21%

18%

54.04 (B) (1)

18.7%

16%

55.08 (B) (1)

35% or 1s. 10.4d. per sq. yd.*

54.05 (A)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

55.08 (B) (2)

18.7% or 11.2d. per sq. yd.*

54.05 (B)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

55.09 (A)

18.7% or 11.2d. per sq. yd.*

54.05 (C) (1)

11.2%

54.05 (C) (2)(a)

35% or 8s. 4.8d. per sq. yd.*

55.09 (B)

18.7% or 11.2d. per sq. yd.*

54.05 (C) (2) (b)

35% or 4s. 2.4d. per sq. yd.*

55.09 (C)

18.7%

55.09 (D) (1) (a)

35% or 8s. 4.8d. per sq. yd.*

54.05 (C) (3)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

55.09 (D) (1)(b)

35% or 4s. 2.4d. per sq. yd.*

55.03 (A)

42%

55.03 (B)

18.7%

55.04 (A)

18.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

55.09 (D) (2) (a)

35% or 1s. 10.4d. per sq. yd.*

57.05 (B)

22.4%

19.2%

57.07 (A)

18.7%

16%

57.07 (B) (1)(b)

18.7%

16%

55.09 (D) (2)(b)

18.7% or 11.2d. per sq. yd.*

57.09

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

56.03 (A)

42%

36%

56.03 (B)

18.7%

16%

57.11

18.7% or 11.2d. per sq. yd.*

56.04 (A)

18.7%

16%

56.04 (B)

18.7%

16%

58.01

22.4%

56.05

18.7%

16%

58.02 (A)

5.6%

56.06 (A)

18.7%

16%

58.02 (B) (1) (b)

22.4%

56.07 (A)

18.7% or 11.2d. per sq. yd.*

58.02 (B) (2)(b)

23.3%

56.07 (B)

18.7% or 11.2d. per sq. yd.*

58.04 (A) (1)

18.7% or 11.2d. per sq. yd.*

56.07 (C)

18.7%

58.04 (A) (2)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

56.07 (D) (1)(a)

35% or 8s. 4.8d. per sq. yd.*

58.04 (B) (1) (a) (i) (I)

35% or 8s. 4.8d. per sq. yd.*

56.07 (D) (1) (b)

35% or 4s. 2.4d. per sq. yd.*

58.04 (B) (1) (a) (i) (II)

35% or 4s. 2.4d. per sq. yd.*

56.07 (D) (2)

18.7% or 11.2d. per sq. yd.*

58.04 (B) (1) (a) (ii)

35% or 1s. 10.4d. per sq. yd.*

57.01 (A)

42%

36%

57.01 (B)

18.7%

16%

58.04 (B) (1) (a) (iii) (I)

18.7% or 11.2d. per sq. yd.*

57.01 (C)

18.7%

16%

57.02 (A)

42%

36%

57.02 (B)

18.7%

16%

58.04 (B) (1) (a) (iii) (II)

57.04 (A)

42%

36%

57.04 (B)

18.7%

16%

57.04 (C)

18.7%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

58.04 (B) (2)(a)

18.7% or 11.2d. per sq. yd.*

58.07 (A) (1) (b)

22.4%

19.2%

58.07 (A) (2) (a) (ii)

18.7%

16%

58.04 (B) (2) (b)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

58.07 (A) (2)(b) (i)

18.7%

16%

58.07 (B) (1)

18.7%

16%

58.05 (A) (2) (a)

22.4% or 0.6d. per linear yard*

58.07 (B) (2) (a) (i) (I)

56%

58.07 (B) (2) (a) (i) (II)

56%

48%

58.05 (A) (2)(b)

22.4% or 0.6d. per linear yard*

19.2% or 0.5d. per linear yard*

58.07 (B) (2)(a) (ii) (I)

22.4%

58.07 (B) (2) (a) (ii) (II)

22.4%

19.2%

58.05 (B)

22.4%

19.2%

59.01 (A)

16.8%

14.4%

58.05 (C) (1)

56%

59.01 (B)

18.7% or 3.4d. per lb.*

16% or 2.9d. per lb.*

58.05 (C) (2)

56%

48%

58.05 (D) (2) (a)

28%

59.01 (C)

18.7%

16%

58.05 (D) (2) (b)

28%

24%

59.01 (D)

42%

36%

58.05 (E) (1)

18.7%

59.02 (A) (2)

23.3%

20%

58.05 (E) (2)

18.7%

16%

59.02 (B) (2)

11.2%

9.6%

58.05 (F) (1) (b)

28%

59.02 (C) (2)

14%

12%

59.03 (A)

22.4%

19.2%

58.05 (F) (2) (a)

22.4%

59.03 (B)

28%

24%

58.05 (F) (2) (b)

22.4%

19.2%

59.03 (C)

14%

12%

59.03 (D) (1)

18.7% or 11.2d. per square yard*

16% or 9.6d. per square yard*

58.05 (F) (3) (a)

35% or 1s. 10.4d. per sq. yd.*

58.05 (F) (3) (b) (i)

18.7%

59.04 (A) (1) (b)

18.7%

58.05 (F) (3) (b) (ii)

18.7%

16%

59.04 (A) (2)

22.4%

19.2%

59.04 (B) (2)

18.7%

16%

58.06 (A) (1)

22.4%

19.2%

59.06 (A)

56% or 1s. 1.4d. per gross*

48% or 11.5d. per gross*

58.06 (A) (2)

18.7%

16%

58.07 (A) (1) (a)

21%

18%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

59.07 (A) (1)

18.7% or 11.2d. per square yard*

59.09 (B) (2)(b) (i)

35% or 1s. 10.4d. per square yard*

59.07 (A) (2)

18.7% or 11.2d. per square yard*

16% or 9.6d. per square yard*

59.09 (B) (2) (b) (ii) (I) (Ia)

18.7% or 11.2d. per square yard*

59.07 (B)

11.2%

59.09 (B) (2) (b) (ii) (I) (Ib)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

59.07 (C) (2) (a)

35% or 4s. 2.4d. per sq. yard*

59.10 (A)

9d. per sq. yd.

59.07 (C) (2)(b) (i)

35% or 1s. 10.4d. per square yard*

59.10 (B)

1s. 1.4d. per sq. yd.

11.5d. per sq. yd.

59.11 (A) (1)

22.4%

59.07 (C) (2) (b) (ii) (I) (Ia)

18.7% or 11.2d. per square yard*

59.11 (A) (2)

22.4%

19.2%

59.11 (B) (1)

18.7% or 11.2d. per sq. yd.*

59.07 (C) (2) (b) (ii) (I) (Ib)

18.7% or 11.2d. per square yard*

16% or 9.6d. per square yard*

59.11 (B) (2)

18.7% or 11.2d. per sq. yd.*

59.08 (A) (1)

28%

59.08 (A) (2)

28%

24%

59.08 (B) (1)(a)

22.4%

59.11 (C) (2) (b) (ii)(I) (Ia)

18.7% or 11.2d. per sq. yd.*

59.08 (B) (1) (b)

22.4%

19.2%

59.09 (A) (1)

22.4%

59.11 (C) (2) (b) (ii) (I)(Ib)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

59.09 (A) (2)

22.4%

19.2%

59.09 (B) (1)

11.2%

59.09 (B) (2) (a)

35% or 4s. 2.4d. per sq. yard*

59.12 (A) (1)

18.7% or 11.2d. per sq. yd.*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

59.12 (A) (2)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

59.13 (B) (1) (a)

44.8%

59.13 (B) (1) (b)

44.8%

38.4%

59.12 (B) (1)

18.7% or 11.2d. per sq. yd.*

59.13 (B) (2) (a)

14%

59.13 (B) (2) (b)

14%

12%

59.12(B)(2)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

59.14 (A) (1)

22.4%

59.14 (A) (2)

22.4%

19.2%

59.16 (A)

35% or 1s. 10.4d. per sq. yd.*

59.12 (C)

22.4%

19.2%

59.12 (D) (1)

28%

24%

59.12 (D) (2) (a)

14%

59.16 (B) (1)

28% or 1s. 5.9d. per sq. yd.*

59.12 (D) (2) (b)

14%

12%

59.12 (E) (1)

11.2%

59.16 (B) (2)

28% or 1s. 5.9d. per sq. yd.*

24% or 1s. 3.4d. per sq. yd.*

59.12 (E) (2) (a) (i)

35% or 8s. 4.8d. per sq. yd.*

59.17 (A) (1)

18.7%

59.12 (E) (2) (a) (ii)

35% or 4s. 2.4d. per sq. yd.*

59.17 (A) (2)

18.7%

16%

60.01 (A) (1)

18.7%

16%

60.01 (A) (2) (a)

28%

24%

59.12 (E) (2) (b) (i)

35% or 1s. 10.4d. per sq. yd.*

60.01 (A) (2)(b)

14% or 7.8d. per sq. yd.*

12% or 6.7d. per sq. yd.*

59.12 (E) (2) (b) (ii) (I) (Ia)

18.7% or 11.2d. per sq. yd.*

60.01 (A) (2) (c)

14%

12%

60.02 (A) (1)

14%

12%

59.12 (E) (2)(b) (ii) (I) (Ib)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

60.02 (A) (2) (a)

£1 2s. 5d. per dozen pairs

19s. 2d. per dozen pairs

60.02 (A) (2) (b)

28%

24%

59.13 (A) (1)

44.8%

60.02 (A) (3) (a)

16s. 10d. per dozen pairs

14s. 5d. per dozen pairs

59.13 (A) (2)

44.8%

38.4%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

60.04 (A) (3)(a)

16.8%

60.02 (A) (3)(b)

28%

24%

60.04 (A) (3) (b)

16.8%

60.02 (B) (1) (a)

5s. 7.2d. per dozen pairs

4s. 9.6d. per dozen pairs

60.04 (B) (1)

18.7%

16%

60.02 (B) (1) (b)

£1 2s. 5d. per dozen pairs

19s. 2d. per dozen pairs

60.04 (B) (2) (a)

28% or 9d. each*

24% or 7.7d. each*

60.02 (B) (1)(c)

28%

24%

60.04 (B) (2)(b)

28%

24%

60.02 (B) (2)(a)

5s. 7.2d. per dozen pairs

4s. 9.6d. per dozen pairs

60.05 (A) (1)(a)

22.4%

60.02 (B) (2) (b)

28%

24%

60.05 (A) (1) (b)

22.4%

19.2%

60.02 (C)

28%

24%

60.05 (A) (2)(a)

28%

60.03 (A) (1)

28%

24%

60.05 (A) (2)(b)

28%

24%

60.03 (A) (2)

18.7%

16%

60.03 (B) (1)

28% or 18s. 8d. per dozen pairs*

24% or 16s. per dozen pairs*

60.05 (B)

18.7%

16%

60.05 (C) (1)

14%

12%

60.05 (C) (2)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

60.03 (B) (2) (a) (i)

35%

60.03 (B) (2) (a) (ii)

35% or 12s. per dozen pairs*

60.05 (D) (1)

14%

60.06 (A) (1)

44.8%

38.4%

60.06 (B) (1)(a)

28%

24%

60.03 (C) (1) (a)

35%

60.06 (B) (1) (b)

14%

12%

60.03 (C) (1) (b)

35% or 12s. per dozen pairs*

60.06 (C) (1)

22.4%

19.2%

61.01 (A)

5.6%

61.01 (B)

28% or £1 8s. each*

60.03 (C) (3)

28%

24%

60.04 (A) (1)

16.8% plus 3s. 4.3d. each

61.01 (C)

28%

61.02 (A) (1)

5.6%

60.04 (A) (2)

16.8% plus 2s. 2.9d. each

61.02 (A) (2)

5.6%

4.8%

61.02 (B) (1)

28%

Tarriff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

61.02 (B) (2)

28%

24%

61.09 (B) (2)

28%

24%

61.03 (A) (1)

16.8% plus 3s. 4.3d. each

61.10 (A) (1) (a)(i)

5s. 7.2d. per dozen pairs

61.10 (A) (1) (a) (ii)

£1 2s. 5d. per dozen Pairs

£1 2s. 5d. per dozen pairs

61.03 (A) (2)

16.8% plus 2s. 2.9d. each

61.10 (A) (1) (a) (iii)

28%

61.03 (A) (3)

16.8%

61.10 (A) (1)(b) (i)

5s. 7.2d. per dozen pairs

4s. 9.6d. per dozen pairs

61.03 (B)

28%

61.04 (A)

16.8%

61.10 (A) (1) (b) (ii)

28%

24%

61.04 (B) (1)

28%

61.04 (B) (2)

28%

24%

61.10 (A) (2) (a) (i)

£1 2s. 5d. per dozen pairs

61.05 (A)

14%

61.05 (B) (1)

28%

61.10 (A) (2)(a) (ii)

28%

61.05 (B) (2)

28%

24%

61.10 (A) (2)(b) (i)

16s. 10d. per dozen pairs

14s. 5d. per dozen pairs

61.06 (A) (1)

14%

61.06 (A) (2)

14%

61.10 (A) (2)(b) (ii)

28%

24%

61.06 (B) (1)(a)

28%

61.10 (B) (1)

28%

61.06 (B) (1)(b)

28%

61.10 (B) (2)

28%

24%

61.06 (B) (2)(a)

28%

24%

61.10 (C) (1)(a)

22.4%

61.06 (B) (2)(b)

28%

24%

61.10 (C) (1)(b)

22.4%

19.2%

61.07 (A)

28%

61.10(C) (2)(a) (i)

28% or 18s. 8d. per dozen pairs*

24% or 16s. per dozen pairs*

61.07 (B)

28%

24%

61.08 (A)

28%

61.08 (B)

28%

24%

61.10 (C) (2)(a) (ii)

28%

61.09 (A) (1)

28% or 1s. 10.4d. each*

61.10 (C) (2)(b) (i)

28%

61.10 (C) (2)(b) (ii)

28%

24%

61.09 (A) (2)

28% or 1s. 10.4d. each*

24% or 1s. 7.2d. each*

61.11 (B) (1)

28%

61.11.(B) (2)

28%

24%

61.09 (B) (1)

28%

62.01 (A) (1)

28%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

62.01 (A) (2)

28%

24%

62.02 (C) (2)

18.7%

16%

62.01 (B) (1)

14%

12%

62.02 (D) (1)(a) (i)

14%

62.01 (B) (2)(a)

28% or 5s. 7.2d. each*

62.02 (D) (1) (a) (ii)

14%

62.02 (D) (1)(b)(i) (I)

28% or 2.2d. each*

62.01 (B) (2)(b)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

62.02 (D) (1)(b) (i) (II)

28% or 2.2d. each*

62.02 (A) (1)

14%

62.02 (A) (2)(a)

28% or 5s. 7.2d. each*

62.02 (D) (1) (b) (ii) (I)

28% or 1s. 1.4d. each*

62.02 (A) (2)(b)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

62.02 (D) (1) (b) (ii) (II)

28% or 1s. 1.4d. each*

62.02 (A) (3) (a) (1)

28% or 2s. 2.9d. each*

62.02 (D) (1)(b) (iii) (I)

28% or 1s. 8.2d. each*

62.02 (A) (3)(a) (ii)

28% or 2s. 2.9d. each*

24% or 1s. 11d. each*

62.02 (D) (1)(b) (iii) (II)

28% or 1s. 8.2d. each*

62.02 (A) (3)(b) (i)

28% or 1s. 1.4d. each*

62.02 (D) (1)(c) (i)

14%

62.02 (A) (3)(b) (ii)

28% or 1s. 1.4d. each*

24% or 11.5d. each*

62.02 (D) (1)(c) (ii) (I)

28%

62.02 (D) (1)(c) (ii) (II)

28%

24%

62.02 (A) (4)(a)

28% or 10s. 6d. each*

62.02 (D) (2)(a) (i)

18.7% or 11.2d. per sq. yd.*

62.02 (A) (4)(b)

28% or 10s. 6d. each*

24% or 9s. each*

62.02 (D) (2)(a) (ii)

18.7% or 11.2d. per sq. yd.*

16% or 9.6d. per sq. yd.*

62.02 (A) (5)(a)

28%

62.02 (D) (2)(b)

26.2%

22.5%

62.02 (A) (5)(b)

28%

24%

62.03 (B) (1)

28%

62.02 (C) (1)

18.7%

62.03 (B) (2)

28%

24%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

62.04 (A) (1)

18.7%

62.05 (N) (3)

18.7%

16%

62.04 (A) (2)

18.7%

16%

62.05 (O) (2)

28%

62.04 (B) (1)

28%

62.05 (O) (3)

28%

24%

62.04 (B) (2)

28%

24%

62.05 (P)

28% or 18s.8d. per dozen pairs*

24% or 16s. per dozen pairs*

62.05 (B) (2)

18.7%

62.05 (B) (3)

18.7%

16%

62.05 (C) (2)

28%

62.05 (Q) (2)

14%

62.05 (C) (3)

28%

24%

62.05 (Q) (3)

14%

62.05 (D) (2)

56% or 1s. 1.4d. per gross*

62.05 (R) (1)(a)

14%

62.05 (R) (1)(b) (i) (II)

28%

62.05 (D) (3)

56% or 1s. 1.4d. per gross*

48% or 11.5d. per gross*

62.05 (R) (1)(b) (i) (III)

28%

24%

62.05 (R) (1)(b) (ii) (II)

28% or 1s. 1.4d. each*

62.05 (E) (1)

16.8%

62.05 (E) (2)

16.8%

14.4%

62.05 (G) (2)

28%

62.05 (R) (1)(b) (ii)(III)

28% or 1s. 1.4d. each*

24% or 11.5d. each*

62.05 (G) (3)

28%

24%

62.05 (H) (2)

18.7%

62.05 (R) (1)(b) (iii) (II)

28% or 1s. 8.2d. each*

62.05 (H) (3)

18.7%

16%

62.05 (IJ) (2)

12.4%

62.05 (IJ) (3)

12.4%

10.7%

62.05 (R) (1)(b) (iii) (III)

28% or 1s. 8.2d. each*

62.05 (K) (2)

22.4%

62.05 (K) (3)

22.4%

19.2%

62.05 (R) (1)(c) (i)

14%

62.05 (L) (1) (b)

22.4%

62.05 (L) (1) (c)

22.4%

19.2%

62.05 (R) (1)(c) (ii) (II)

28%

62.05 (L) (2) (b)

18.7%

62.05 (R) (1) (c) (ii) (III)

28%

24%

62.05 (L) (2) (c)

18.7%

16%

63.01 (A)

14%

12%

62.05 (M) (2)

22.4%

64.01

31.5% or 5s. 3d. per pair*

62.05 (M) (3)

22.4%

19.2%

62.05 (N) (2)

18.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

65.03 (A)

28% or 2s. 1.2d. each*

64.02

31.5% or 5s. 3d. per pair*

65.03 (B) (1)

28% or 4s. 2.4d. each*

24% or 3s. 7.2d. each*

64.03

31.5% or 5s. 3d. per pair*

65.03 (B) (2) (a)

35%

64.04

31.5% or 5s. 3d. per pair*

65.03 (B) (2) (b)

28%

24%

64.05 (A)

22.4% or 0.3d. each*

65.04 (A) (1)

35%

65.04 (A) (2)

28%

24%

65.04 (C) (1)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

64.05 (B) (1) (a)

18.7%

64.05 (B) (1) (b)

16.8%

65.04 (C) (2) (b)

14%

12%

64.05 (B) (1) (c)

33.6%

65.05 (A)

28% or 2s. 1.2d. each*

24% or 1s. 9.6d. each*

64.05 (B) (2)

18.7%

64.05 (B) (3) (a)

2.2d. each

65.05 (B)

28%

24%

64.05 (B) (3) (b)

1.1d. each

65.05 (D)

5.6%

4.8%

65.05 (E) (1) (a) (i)

35%

64.05 (B) (4) (a)

2.2d. each

65.05 (E) (1) (a) (ii)

28%

24%

64.05 (B) (4) (b)

22.4%

65.05 (E) (1) (b)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

64.05 (B) (5) (a)

22.4% or 0.3d. each*

65.05 (E) (2) (a)

28%

64.06 (A)

5.6%

64.06 (B)

28%

65.05 (E) (2) (b)

28% or 4s. 2.4d. each*

24% or 3s. 7.2d. each*

65.02 (A)

28%

24%

65.02 (C) (1)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

65.05 (E) (2)(c) (i)

28%

65.05 (E) (2) (c) (ii)

14%

12%

65.02 (C) (2) (b)

14%

12%

65.06 (B)

5.6%

4.8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

65.06 (D) (1)

28%

24%

68.10 (C)

22.4%

19.2%

65.06 (D) (2) (a)

28% or 5s. 7.2d. each*

24% or 4s. 9.6d. each*

68.11 (A)

28%

24%

68.11 (B)

18.7%

16%

68.11 (C)

18.7%

16%

65.06 (D) (2) (b) (ii)

28%

24%

68.12 (A) (1)

1s. 8.2d. per linear yard

1s. 5.3d. per linear yard

65.06 (D) (2)(b) (iii)

14%

12%

68.12 (A) (2)

2s. 6.2d. per linear yard

65.07 (A)

28%

24%

66.01 (A)

14% or 3s. 8.8d. each*

12% or 3s. 2.4d. each*

68.12 (A) (3)

3s. 11d. per linear yard

3s. 4.3d. per linear yard

66.01 (B)

14% or 1s. 10.4d. each*

12% or 1s. 7.2d. each*

68.12 (A) (4)

5s. 7.2d. per linear yard

4s. 9.6d. per linear yard

68.12 (A) (5)

7s. per linear yard

6s. per linear yard

66.03 (A) (2)

14%

12%

67.01 (A)

28%

24%

68.12(C) (1)

11.2%

9.6%

67.02 (A) (1)

22.4%

19.2%

68.14 (A)

26.2%

67.02 (A) (2)

28%

24%

68.16 (A)

22.4%

19.2%

67.04 (A)

28%

24%

68.16 (B)

28% or 0.6d. per length of 10 beads or fraction of 10 beads*

24% or 0.5d. per length of 10 beads or fraction of 10 beads*

68.01

37.3%

32%

68.02 (B)

18.7%

16%

68.02 (C)

28% or 0.6d. per length of 10 beads of fraction of 10 beads*

24% or 0.5d. per length of 10 beads or fraction of 10 beads*

68.16 (C) (1)

37.3%

69.01 (A)

28%

69.01 (B)

22.4%

68.02 (D)

22.4%

19.2%

69.02 (A)

28%

24%

68.02 (E)

37.3%

32%

69.03 (A) (1)

22.4%

19.2%

68.06 (A) (1)

16.8%

14.4%

69.03 (A) (2)

28%

24%

68.06 (A) (2)

16.8%

14.4%

(b)

69.04 (A)

28%

24%

68.09 (A)

3.4d. per sq. yd.

2.9d. per sq. yd.

69.05 (A) (1)

22.4%

19.2%

69.05 (A) (2)

28%

24%

68.10 (A)

3.4d. per sq. yd.

2.9d. per sq. yd.

69.06 (A) (1)

22.4%

19.2%

68.10 (B)

28%

24%

69.06 (A) (2)

28%

24%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

69.07 (A)

22.4%

19.2%

70.05

22.4%

19.2%

69.07 (B) (1)(a)

15.7%

13.5%

70.06

22.4%

19.2%

70.07 (B)

22.4%

19.2%

69.07 (B) (1)

28%

24%

(b)

70.07 (D) (1)

28%

24%

69.08 (A)

22.4%

19.2%

70.07 (D) (2)

22.4%

19.2%

69.08 (B) (1)

28% or 1.7d. each*

24% or 1.4d. each*

70.08 (A)

5.6d. per lb.

4.8d. per lb.

70.08 (B) (1)(b)

22.4%

19.2%

69.10 (A)

21%

18%

70.08 (B) (2)

5.6d. per lb.

4.8d. per lb.

69.11 (A)

28% or 6.7d. each*

24% or 5.8d. each*

70.09 (A)

£1 5s. 2d. per cwt.

£1 1s. 7d. per cwt.

69.11 (B)

6.7d. each

5.8d. each

70.09 (B) (1)(a)

46.2%

69.11 (C).

16s. 10d. per cwt.

14s. 5d. per cwt.

70.09 (B) (2)(b)

22.4%

19.2%

69.12 (A)

28%

24%

70.10 (A)

5.6%

4.8%

69.12 (B) (1)

28% or 3.4d. each*

24% or 2.9d. each*

70.10 (B) (1)

28% or 2s. 11.8d. per gross*

24% or 2s. 6.7d. per gross*

69.12 (B) (2)

6.7d. each

5.8d. each

70.10 (B) (2)

33.6%

28.8%

69.12 (B) (3)

16s. 10d. per cwt.

14s. 5d. per cwt.

70.13 (A) (1)

18.7% or 4.5d. each*

16% or 3.8d. each*

69.13 (A) (1)

6.7d. each

5.8d. each

69.13 (A) (2)(a) (ii)

16s. 10d. per cwt.

14s. 5d. per cwt.

70.13 (A) (2)

18.7% or 3.5d. each*

16% or 3d. each*

69.14 (A)

22.4%

19.2%

69.14 (B)

18.7%

16%

69.14 (C)

28% or 0.6d. per length of ten beads or fraction of ten beads*

24% or 0.5d. per length of ten beads or fraction of ten beads*

70.13 (C)

22.4%

70.14 (A) (1)(b)

22.4%

19.2%

70.14 (A) (2)(a)

22.4%

19.2%

69.14 (D)

28%

24%

69.14 (E) (1)

14%

12%

70.14 (A) (2)(b)

46.2%

70.04

22.4%

19.2%

Tarriff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

70.19 (A)

28% or 0.6d. per length of 10 beads or fraction of 10 beads*

24% or 0.5d. per length of 10 beads of fraction of 10 beads*

73.10 (A) (3)(a) (i)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.10 (A) (3)(a) (ii)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

70.19 (B)

22.4%

19.2%

73.11 (B) (2)(a)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

70.19 (C)

18.7%

16%

70.19 (D)

22.4%

19.2%

70.19 (E)(1)

22.4%

19.2%

73.11 (B) (2)(b)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

70.21 (A)

22.4%

19.2%

70.21 (B)

28%

24%

73.11 (B) (3)(a) (i)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

70.21 (C) (1)(b)

22.4%

19.2%

71.05 (B) (2)

22.4%

19.2%

71.06 (B)

22.4%

19.2%

73.11 (B) (3)(a) (ii)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

71.07 (B) (2)

22.4%

19.2%

71.08 (B)

22.4%

19.2%

73.11 (B) (4)(a) (i)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

71.09 (B) (2)

22.4%

19.2%

71.10 (B)

22.4%

19.2%

71.12

22.4%

19.2%

73.11 (B) (4)(a) (ii)

14% or £11 4s. per ton.

12% or £9 12s. per ton.

71.13

22.4%

19.2%

71.14 (B)

22.4%

19.2%

73.12 (A)

18.7%

16%

71.15

22.4%

19.2%

73.12 (B) (1)

14%

12%

71.16

22.4%

19.2%

73.13 (A)

14%

12%

73.10 (A) (1)(a)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.13 (B) (1)(b)

14%

12%

73.14 (A)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.10 (A) (1)(b)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.17 (A)

22.4%

73.10 (A) (2)(a)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.18 (A)

16.8%

14.4%

73.20 (A)

22.4%

19.2%

73.10 (A) (2)(b)

14% or £11 4s. per ton*

12% or £9 12s. per ton*

73.20 (B)

18.7%

16%

73.21 (A)

22.4%

19.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

73.21 (B)

11.2%

9.6%

73.31 (E) (1)

42%

36%

73.21 (C)

28%

24%

73.32 (A)

28%

24%

73.21 (D)

18.7%

16%

73.32 (B)

42%

36%

73.21 (E)

18.7%

16%

73.32 (C)

42%

36%

73.21 (F)

18.7%

16%

73.32 (D)

42%

36%

73.21 (G)

18.7%

16%

73.32 (E)

35%

73.21 (H)

18.7%

16%

73.35 (A)

35%

73.22 (B) (1)

18.7%

16%

73.35 (B)

1s. 4.8d. per lb.

1s. 2.4d. per lb.

73.22 (B) (2)

8.4%

7.2%

73.35 (C)

14%

12%

73.23 (A) (1)

14%

12%

73.36 (A) (2)

22.4%

19.2%

73.23 (A) (2)

16.8%

14.4%

73.36 (B) (1)

11.2%

9.6%

73.23 (B) (1)

18.7%

16%

73.36 (C) (1)(a)

22.4%

19.2%

73.23 (B) (2)(a)

18.7%

16%

73.36 (C) (1)(b)

22.4%

19.2%

73.25 (B) (1)

14%

12%

73.26

14% or £11 4s. per ton †

12% or £9 12s. per ton †

73.36 (C) (1)(c) (ii)

22.4%

19.2%

73.37 (A)

11.2%

9.6%

73.27 (A)

11.2% or £22 8s. per ton*

9.6% or £19 4s. per ton*

73.38 (A)

22.4%

19.2%

73.38 (B)

14%

12%

73.38 (C)

22.4%

19.2%

73.27 (B)

18.7%

16%

73.38 (D) (1)

22.4%

19.2%

73.27 (C)

14% or £16 16s. per ton*

12% or £14 8s. per ton*

73.38 (D) (2)

18.7%

16%

73.38 (E) (1)(a)

22.4%

19.2%

73.27 (D)

18.7% or £18 13s. 4d. per ton*

16% or £16 per ton*

73.38 (E) (1)(b)

22.4%

19.2%

73.38 (E) (1)(c)

14% or £3 7s. 2d. each*

12% or £2 17s. 7d. each*

73.28 (A)

11.2% or £22 8s. per ton*

9.6% or £19 4s. per ton*

73.38 (E) (1)(d)

22.4%

73.29 (B) (1)

28%

24%

73.31 (A)

18.7%

16%

73.38 (E) (2)(a)

18.7%

16%

73.3 (B)

42%

36%

73.38 (E) (3)(a) (i)

14%

12%

73.31 (C)

28%

24%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

73.40 (N) (3)(a) (i)

14%

12%

73.38 (E) (3)(b) (ii)

16.8% or 1s. 4.8d. each*

14.4% or 1s. 2.4d. each*

73.40 (N) (3)(b) (i)

22.4% or 1s. 4.8d. each*

19.2% or 1s. 2.4d. each*

73.38 (E) (3)(b) (iii)

22.4% or 1s. 4.8d. each*

19.2% or 1s. 2.4d. each*

73.40 (N) (3)(c) (i)

16.8%

73.38 (E) (3)(c) (i)

16.8%

14.4%

74.07 (A)

42%

36%

74.08 (A)

18.7%

16%

73.38 (E) (3)

16.8%

14.4%

(c) (ii)

74.08 (B)

18.7%

16%

73.38 (E) (3)(d) (i)

14%

12%

74.09 (A)

14%

12%

74.11 (A)

18.7%

16%

73.39 (A)

12.4% or 0.8d. per ounce*

10.7% or 0.7d. per ounce*

74.15 (A)

35%

74.17 (A)

11.2%

9.6%

73.39 (B) (1)

18.7%

16%

74.17 (B)

22.4%

19.2%

73.39 (B) (2)

12.4% or 0.8d. per ounce*

10.7% or 0.7d. per ounce*

74.18 (A)

18.7%

16%

74.18 (B)

18.7%

16%

74.18 (C)

22.4%

19.2%

73.40 (A)

14%

12%

74.18 (D)

14%

12%

73.40 (B)

28%

24%

74.19 (A)

22.4%

19.2%

73.40 (C) (2)

18.7%

16%

74.19 (B)

14%

12%

73.40 (D) (2)

18.7%

16%

74.19 (C)

22.4%

19.2%

73.40 (E)

22.4%

19.2%

75.06 (A)

22.4%

19.2%

73.40 (F)

18.7%

16%

75.06 (B) (1)

18.7%

16%

73.40 (G)

18.7%

16%

75.06 (C)

35%

73.40 (H)

28%

24%

76.02 (A)

14%

12%

73.40 (IJ)

11.2%

9.6%

76.03 (A)

18.7%

16%

73.40 (K)

18.7%

16%

76.03 (B) (1)

14%

12%

73.40 (L)

22.4%

19.2%

76.04

14%

12%

73.40 (M)

28%

24%

76.06 (A)

14%

12%

73.40 (M1)

28%

24%

76.08 (B) (1)

22.4%

19.2%

73.40 (N) (1)(a)

22.4%

19.2%

76.08 (C) (1)

18.7%

16%

73.40 (N) (2)(a)

18.7%

16%

76.08 (C) (2)(a)

14%

12%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tarriff Heading No.

United Kingdom rate

Northern Ireland rate

76.09 (A) (1)

18.7%

16%

82.01 (D) (1)(a)

14%

12%

76.10 (A)

16.8%

14.4%

82.01 (D) (2)

28%

24%

76.10 (B)

28%

24%

82.02 (A) (2)

28% or 2.2d. each*

24% or 1.9d. each*

76.10 (C) (1)(a)

18.7%

16%

76.14 (A)

11.2% or £22 8s. per ton*

9.6% or £19 4s. per ton*

82.02 (A) (3)

28% plus 3s. 4.3d. each

24% plus 2s. 10.6d. each.

76.15 (A)

28%

24%

82.02 (B) (2)

28% plus 3s. 4.3d. each

24% plus 2s. 10.6d. each

76.15 (B)

22.4%

19.2%

76.15 (C)

22.4%

19.2%

76.16 (A)

28%

24%

82.02 (C) (2)(a)

28% or 2.2d. each*

24% or 1.9d. each*

76.16 (B)

14%

12%

76.16 (C)

28%

24%

82.02 (C) (3)

28% plus 3s. 4.3d. each

24% plus 2s. 10.6d. each

76.16 (D)

22.4%

19.2%

76.16 (E) (1)

18.7%

16%

76.16 (F)

28%

24%

82.02 (D) (1)

28% plus 3s. 4.3d. each

76.16 (G)

14%

12%

76.16 (H)

35%

82.02 (E) (1)

28% plus 3s. 4.3d. each

24% plus 2s. 10.6d. each

76.16 (H1)

14%

12%

78.03

5.6%

4.8%

78.05 (A)

5.6%

4.8%

82.02 (E) (2)

28%

78.06 (A)

16.8%

14.4%

plus

3s. 4.3d.

2s. 10.6d.

79.05 (A)

22.4%

19.2%

for each 24 feet of such length and a sum in proportion for any remainder.

79.06 (A)

22.4%

19.2%

80.06 (A)

16.8%

14.4%

82.03 (A)

22.4% plus 5d. each

19.2% plus 4.3d. each

80.06 (B)

22.4%

19.2%

82.01 (A)

18.7%

16%

82.01 (B) (1)

14%

12%

82.04 (A)

14% plus 28%

82.01 (B) (2)(a)

14%

12%

82.04 (B)

14%

12%

82.01 (C) (1)

11.2%

9.6%

82.04 (C)

16.8%

14.4%

82.01 (C) (2)(a)

14%

12%

82.04 (D)

22.4%

19.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

82.09 (A)

14% plus 28%

83.07 (B) (1)

16.8%

14.4%

83.11 (A)

28%

24%

82.09 (B)

28%

83.11 (B)

22.4%

19.2%

82.10 (A)

14% plus 28%

83.12 (A)

22.4%

19.2%

83.13 (A)

28%

24%

82.10 (B)

28%

83.13 (B)

18.7%

16%

82.11 (A)

42% or 13s. 5d. the gross*

36% or 11s. 6d. the gross*

83.14

28%

24%

83.15 (A)

14%

12%

82.11 (B)

22.4%

19.2%

84.10 (A) (1)

18.7 %

16%

82.13 (A)

28%

84.10 (B) (1)

18.7%

16%

82.14 (A)

14% plus 28% or 2.2d. each*

84.10 (B) (2)

18.7%

16%

84.10 (C) (1)

18.7%

16%

84.10 (C) (2)(a)

18.7%

16%

82.14 (B)

18.7%

84.10 (C) (3)(a)

18.7%

16%

82.15

28%

84.12 (A)

28%

24%

83.01 (A) (3)(a)

28%

24%

84.14 (A)

22.4%

19.2%

83.02 (B) (1)

28%

24%

84.15 (B) (2)

28%

24%

83.02 (B) (2)

22.4%

19.2%

84.17 (A)

11.2%

9.6%

83.02 (B) (3)

22.4%

19.2%

84.17 (B) (1)

14%

12%

83.02 (B) (4)

18.7%

16%

84.17 (B) (2)(a)(i)

18.7%

16%

83.03 (A)

16.8%

14.4%

83.04 (A)

18.7%

16%

84.18 (B)

14%

12%

83.04 (B)

16.8%

14.4%

84.18 (C) (1)

11.2%

9.6%

83.04 (C)

28%

24%

84.20 (A)

11.2%

9.6%

83.05 (A)

14% or 2.2d. the article*

12% or 1.9d. the article*

84.20 (B) (2)

11.2%

9.6%

84.21 (B)

22.4%

19.2%

83.06 (A)

22.4%

19.2%

84.21 (C)(2)

22.4%

19.2%

83.06 (B) (1)

16.8%

14.4%

84.22 (A) (2)

18.7%

16%

83.07 (A) (1)

22.4%

19.2%

84.22 (B)

11.2%

9.6%

83.07 (A) (2) (a)

16.8%

14.4%

84.22 (C)

22.4%

19.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

84.24 (A) (1)

14% or £10 10s. each*

12% or £9 each*

84.59 (C) (1)(a)

18.7%

16%

84.61 (A)

18.7%

16%

84.24 (A) (2)

14% or £10 10s. each*

12% or £9 each*

84.61 (C)

18.7%

16%

84.63 (A)

14%

12%

84.63 (B) (1)

18.7%

16%

84.24 (A) (3)

14%

12%

84.63 (C) (1)

11.2%

9.6%

84.24 (A) (4)

14%

12%

84.64 (A)

26.2%

84.24 (A) (5)

10.5%

9%

84.65 (A)

18.7%

16%

84.24 (B) (1)

14%

12%

85.01 (A) (3) (b)

22.4%

19.2%

84.24 (B) (2)

10.5%

9%

84.25 (A)

14%

12%

85.01 (B) (1)

22.4%

19.2%

84.25 (B)

14%

12%

85.01 (C) (1)

28%

24%

84.25 (C)

22.4%

19.2%

85.01 (C) (2) (a)

28% or 2s. 9.6d. each*

84.26 (A)

28%

24%

84.26 (B)

18.7%

16%

84.26 (C) (1) (a)

18.7%

16%

85.01 (C) (2) (b)

28% or 1s. 1.4d. each*

84.28 (A)

14%

12%

84.29 (A) (1)

18.7%

16%

85.01 (C) (2) (c) (i)

28%

84.30 (A) (1)

18.7%

16%

85.01 (D) (2)

28%

84.38 (A)

18.7%

16%

85.02 (B)

28%

84.40 (A)

11.2%

9.6%

85.03 (A)

28%

24%

84.40 (B)

22.4%

19.2%

85.03 (B) (2)

28%

24%

84.40 (C) (1)

18.7%

16%

(a)

85.04 (A)

18.7%

16%

84.51 (A)

14%

12%

85.06 (A)

22.4%

84.55 (A)

14%

12%

85.06 (B)

14%

84.56 (A)

22.4%

19.2%

85.07 (A)

22.4%

84.59 (A) (1)

22.4%

19.2%

85.08 (A)

35% or 1s. 0.6d. each*

84.59 (A) (2) (a)

18.7%

16%

84.59 (A) (2) (b)

8.4%

7.2%

85.08 (B) (1)

35% or 1s. 0.6d. each*

84.59 (B) (1)

8.4%

7.2%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

85.08 (B) (2)

10.1d. each

8.6d. each

85.15 (D) (3) (a)

28% or 7s. 10.1d. each*

85.08 (B) (3)

3.4d. each

2.9d. each

85.15 (D) (3) (b) (i)

28%

85.12 (A) (1) (a) (i)

14%

85.18 (B) (1)

28% or 2s. 9.6d. each*

85.12 (A) (1) (a) (ii)

28%

85.12 (A) (1) (a) (iii)

18.7%

85.18 (B) (2)

28%

85.12 (A) (1) (b) (i)

14%

85.18 (C)

28%

85.19 (B) (1) (a)

28% or 1s. 1.4d. each*

85.12 (A) (2) (a)

22.4%

85.12 (B) (1)

22.4%

85.19 (B) (2) (a)

28%

85.12 (C) (1)

22.4%

85.12 (D) (1)

22.4%

85.19 (C) (1)

28%

85.12 (E) (1)

9.3%

85.19 (D) (1)

28%

85.12 (E) (2)

22.4%

85.20 (A) (2) (b)

35%

85.12 (E) (4) (a) (iii)

14%

85.20 (A) (2) (c)

28%

85.12 (E) (4)

14%

(b)

85.20 (B)

28%

85.12 (F)

22.4%

85.20 (C) (1) (b)

22.4% or 2s. 9.6d. each*

85.14 (A)

28% or 5s. 7.2d. each*

85.22 (A)

28%

85.23 (B) (1)

28%

24%

85.14 (B) (1)

28% or 7s. 10.1d. each*

85.24 (A)

26.2%

85.26 (A)

28%

85.26 (B)

10.1d.

85.14 (B) (2) (a)

28%

each

87.01 (D) (2)

41% or £28 per body* in respect of the body (if any); 32.2% in respect of the chassis

85.15(C)(1)

28% or £8 8s. each*

85.15 (C) (3)

28% or £2 16s. each*

Tarriff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

87.02 (A) (2) (b) (i)

32.2%

87.06 (E) (1) (c)

46.2%

87.02 (A) (2) (b) (ii)

58.5%

87.06 (E) (2)

63.7%

87.02 (B) (2) (a) (i)

58.5%

87.06 (E) (3)

63.7%

87.06 (E) (4) (a)

46.2%

87.02 (B) (2) (a) (ii)

41%

87.08 (B)

32.2%

87.02 (B) (2)

58.5%

(b)

87.09 (A) (2) (a)

23.5% in respect of the side-car; 32.2% in respect of the cycle

87.02 (D) (2) (a)

32.2%

87.02 (D) (2) (b)

58.5%

87.03 (B) (2)

32.2%

87.09 (A) (2) (b)

32.2%

87.04 (B) (2) (a)

58.5%

87.09 (B)

23.5%

87.04 (B) (2) (b)

32.2%

87.10 (A) (2)

18.7%

87.12 (B) (1)

14% plus 5s. 7.2d. each

87.05 (B) (2) (a) (i)

58.5%

87.05 (B) (2) (a) (ii)

32.2%

87.12 (B) (2)

28% or 5s. 7.2d. each*

87.05 (B) (2)(b) (i)

41%

87.05 (B) (2) (b) (ii)

111%

87.12 (B) (3)

28%

87.12 (B) (4)

28%

87.05 (B) (2) (c)

41% or £28 per body*

87.12 (B) (5)

28%

87.13 (A)

28%

87.14 (A) (2)

41% or £42 each*

87.05 (B) (2) (d)

32.2%

87.06 (A)

5.6d. per lb.

87.14 (B)

41% or £28 each*

87.06 (C)

18.7%

87.06 (E) (1) (a)

63.7%

87.14 (C)

32.2%

87.06 (E) (1) (b) (i)

63.7%

87.14 (D) (1)

5.6d. per lb.

87.06 (E) (1) (b) (ii)

46.2%

87.14 (D) (2)

18.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

87.14 (D) (4) (a)

46.2%

91.04

18.7%

16%

91.07 (A)

12.4% or 7s. 5.6d. each*

10.7% or 6s. 4.8d. each*

87.14 (E)

18.7%

87.14 (F)

14%

87.14 (G)

28%

91.08 (A)

18.7%

16%

87.14 (H)

18.7%

91.09

12.4%

10.7%

87.14 (IJ)

22.4%

91.10 (A)

18.7%

16%

90.01 (A)

18.7%

16%

91.11 (A) (1)

18.7%

16%

90.03 (B) (1) (a)

18.7% or 2s. 2.9d. each*

16% or 1s. 11d. each*

91.11 (A) (2) (a)

12.4% or 7s. 5.6d. each*

10.7% or 6s. 4.8d. each*

90.03 (B) (1) (b)

18.7% or 1s. 5.9d. each*

16% or 1s. 3.4d. each*

91.11 (A) (2) (b)

12.4% or 1s. 10.4d. each*

10.7% or 1s. 7.2d. each*

90.03 (B) (1) (c)

18.7% or 9d. each*

16% or 7.7d. each*

92.01

12.4%

10.7%

92.02

12.4%

10.7%

92.03

12.4%

10.7%

90.03 (B) (1) (d)

18.7% or 4.5d. each*

16% or 3.8d. each*

92.04

12.4%

10.7%

92.05

12.4%

10.7%

90.03 (B) (1) (e)

18.7%

16%

92.06

12.4%

10.7%

92.07

12.4%

10.7%

90.04 (B) (1)

18.7% or 2s. 2.9d. each*

16% or 1s. 11d. each*

92.08 (A) (1)

22.4%

19.2%

92.08 (A) (2)

12.4%

10.7%

90.04 (B) (2)

18.7%

16%

92.09 (B)

12.4%

10.7%

90.18 (A)

28%

24%

92.10 (B)

12.4%

10.7%

90.19 (A)

14%

12%

92.11 (A)

12.4%

90.19 (B)

28%

24%

92.12 (A)

5.6% or 6.7d. each*

4.8% or 5.8d. each*

90.26 (A)

5.6%

4.8%

90.26 (B)

28%

24%

90.29 (A) (1)

28%

24%

92.13 (A)

12.4%

91.01 (B)

12.4% or 7s. 5.6d. each*

10.7% or 6s. 4.7d. each*

93.04 (A)

22.4%

19.2%

93.06 (A)

22.4%

19.2%

93.07 (A)

16s. 10d. per hundred

14s. 5d. per hundred

91.02

18.7%

16%

91.03

18.7%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

94.01 (A) (1)

46.2%

94.03 (D) (1) (b)

28%

24%

94.01 (A) (2)

18.7%

16%

94.03 (D) (2)

28%

24%

94.01 (A) (3)

28% or 11s. 2d. per chair*

24% or 9s. 7.2d. per chair*

94.04 (A)

28%

24%

94.04 (B) (2)

28%

24%

94.04 (C)

28%

24%

94.01 (A) (4)

14%

12%

94.04 (D)

18.7%

16%

94.01 (A) (5) (a)

23.3%

20%

94.04 (E)

18.7%

16%

94.01 (A) (5) (b)

28%

24%

94.04 (F) (1)

28%

24%

95.01 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

24% or 0.5d. per length of ten beads or fraction of ten beads*

94.01 (B) (1)

46.2%

94.01 (B) (2)

18.7%

16%

94.01 (B) (3)

28% or 4s. 5.8d. each*

24% or 3s. 10.1d. each*

95.02 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

94.01 (B) (4)

28% or 6s. 8.6d. each*

24% or 5s. 9.1d. each*

94.01 (B) (5)

14%

12%

95.03 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

94.01 (B) (6) (a)

28%

24%

94.01 (B) (6) (b)

23.3%

20%

94.02 (A)

28%

24%

95.04 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

24% or 0.5d. per length of ten beads or fraction of ten beads*

94.02 (C) (1)

28%

24%

94.03 (A)

28%

24%

94.03 (B)

28%

24%

94.03 (C) (1) (a)

18.7%

16%

95.05 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

94.03 (C) (1) (b)

23.3%

20%

94.03 (C) (2) (a)

14%

12%

94.03 (C) (2) (b)

28%

24%

95.06 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

94.03 (C) (3)

22.4%

19.2%

94.03 (D) (1) (a)

23.3%

20%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Northern Ireland rated

Tariff Heading No.

United Kingdom rate

95.07 (A)

28% or 0.6d. per length of ten beads or fraction of ten beads*

24% or 0.5d. per length of ten beads or fraction of ten beads*

97.03 (G) (1)

22.4%

19.2%

97.03 (G) (2)

22.4%

19.2%

97.04 (A)

3s. 4.3d. per dozen packs

2s. 10.6d. per dozen packs

95.08 (A)

22.4%

19.2%

97.04 (B) (1)

23.3%

20%

95.08 (B)

28%

24%

97.04 (B) (2)

28%

24%

96.01

35%

97.04 (C)

5.6%

4.8%

96.02 (A) (2)

35%

97.05 (A)

8.4% or 0.3d. each*

7.2% or 0.3d. each*

96.03

18.7%

16%

96.05 (A)

28%

24%

97.05 (B)

18.7%

16%

96.06 (A)

18.7%

16%

97.05 (C)

28%

24%

97.01 (A)

22.4%

19.2%

97.06 (A)

28%

24%

97.01 (B)

28%

24%

97.06 (B)

28%

24%

97.01 (C)

22.4%

19.2%

97.06 (D)

42% plus 5s. 7.2d. per racquet, frame or bend

36% plus 4s. 9.6d. per racquet, frame or bend

97.01 (D) (1)

28%

24%

97.02 (A)

28% or 6.7d. each*

24% or 5.8d. each*

97.02 (B)

28%

24%

97.06 (E)

42%

97.03 (A)

22.4%

19.2%

97.06 (F)

42%

97.03 (B)

22.4% or 2.2d. per dozen or part of a dozen*

19.2% or 1.9d. per dozen or part of a dozen*

97.06 (H)

28%

24%

97.06 (IJ)

28%

24%

97.06 (K)

28%

24%

97.06 (L)

28%

24%

97.03 (C)

22.4%

19.2%

97.06 (M)

18.7%

16%

97.03 (D)

28% or 6.7d. each*

24% or 5.8d. each*

97.06 (0)

5.6%

4.8%

97.07 (A)

22.4% or 3s. 8.8d. each*

19.2% or 3s. 2.4d. each*

97.03 (E) (1)

22.4% or 6.7d. each*

19.2% or 5.8d. each*

97.07 (B)

22.4% or 1s. 10.4d each*

97.03 (E) (2)

22.4%

19.2%

97.03 (F) (1)

28% or 6.7d. each*

24% or 5.8d. each*

97.07 (D)

22.4%

19.2%

97.07 (E)

5.6%

4.8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

97.07 (F)

22.4%

19.2%

98.05 (A) (2)

18.7% or 8s. 11.5d. per gross*

16% or 7s. 8.2d. per gross*

98.01 (A)

42% or 10.1d. per gross*

36% or 8.6d. per gross*

98.01 (B)

28% or 6.7d. per gross*

24% or 5.8d. per gross*

98.05 (C) (1)

18.7% or 2s. 2.9d. per gross*

98.01 (C)

16.8%

14.4%

98.05 (C) (2)

18.7% or 4s. 5.8d. per gross*

16% or 3s. 10.1d. per gross*

98.02 (A)

22.4% or 0.6d. per inch or part of an inch of the length*

19.2% or 0.5d. per inch or part of an inch of the length*

98.07 (A)

5.6%

98.08 (A) (1)

28% or 1s. 10.4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

24% or 1s. 7.2d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

98.02 (B) (1)

22.4% or 0.6d. per inch or part of an inch of the length*

19.2% or 0.5d. per inch or part of an inch of the length*

98.02 (B) (2)

22.4% or 0.3d. per inch or part of an inch of the length*

19.2% or 0.2d. per inch or part of an inch of the length*

98.08 (A) (2)

28% or 3s. 8.8d. per 3 yds. or fraction of 3 yds. of the length of the ribbon*

98.02 (B) (3)

22.4%

19.2%

98.03 (A)

3.4d. each

2.9d. each

98.10 (A)

22.4% or 4.5d. each*

19.2% or 3.8d. each*

98.03 (B) (1)

1.7d. each

1.4d. each

98.03 (B) (2)

1.1d. each

1d. each

98.10 (B)

22.4%

98.03 (B) (3) (a)

1.1d. each

1d. each

98.11 (A)

14%

12%

98.03 (C)

18.7% or 2s. 2.9d. per gross*

16% or 1s. 11d. per gross*

98.11 (B) (2)

14%

12%

98.12 (A)

14%

12%

98.05 (A) (1)

18.7% or 4s. 5.8d. per gross*

16% or 3s. 10.1d. per gross*

98.14

22.4%

19.2%

98.15 (A)

28%

24%

GIVEN under the Official Seal of the Government this 25th day of June,

1968.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are:—

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

(ii) to maintain in operation, and to extend in some respects, the special tariff concessions for certain goods of Northern Ireland origin;

(iii) to reduce the import duties on rose bushes and certain bulbs, tubers, etc., in accordance with commitments made in the Kennedy Round negotiations;

(iv) to increase the average daily circulation limit for exemption from the import duty on newspapers; and

(v) to make a number of editorial changes in the form of customs tariff.

The Order comes into operation on the 1st July, 1968.

ISB SI

Preamble S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968. Open official source

S.I. No. 135 of 1968.

IMPOSITION OF DUTIES (No. 174) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1968.

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

S.I. No. 135/1968 - Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order, 1968.

Statutory Text (5 Articles)

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