S.I. No. 98/1969 - Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.
Table of Provisions (6)
Statutory Text (6 Articles)
1. This Order may be cited as the Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.
2. This Order shall come into operation on the 1st day of July, 1969.
3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.
4. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 (
S.I. No. 132 of 1966
), is hereby amended by —;
(i) the substitution of "0.5d." for "0.6d." in paragraphs 18 (5) (
a
) and 18 (5) (
b
),
(ii) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 19 (3),
(iii) the substitution of "2.9d." for "3.4d." in paragraph 20 (2),
(iv) the substitution of "£7 5s. 9d. the gallon" for "£8 8s. 11d. the gallon" in paragraph 21 (2),
(v) the substitution of "twelve per cent." for "fourteen per cent." in paragraph 22 (
a
),
(vi) the substitution of "£7 3s. 0.6d. the gallon" for "£8 6s. 10.7d. the gallon" in paragraph 24 (2),
(vii) the substitution, for the rates stated in the sixth and seventh columns respectively of the Schedule to that Order at each tariff heading number mentioned in a column headed "Tariff Heading No." in the First Schedule to this Order, of the rates stated in the columns headed "United Kingdom rate" and "Northern Ireland rate" respectively in that Schedule opposite the mention in the said column headed "Tariff Heading No." of that tariff heading number,
(viii) the substitution, for the rates stated in the third, fourth, fifth, 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 Second Schedule to this Order, of the rates stated in the columns headed "Full rate", "Preferential rate", "Special Preferential rate", "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,
(ix) the substitution of "(
b
)" for "(
a
)" in the second column of the Schedule at tariff heading numbers 11.08 (A) (1), 19.02 (A) (1), 19.02 (C) (1) (
b
) (i), 19.02 (C) (2) (
c
) (i), 19.02 (C) (2) (
d
) (i), 19.07 (A), 19.07 (B) (1) (
a
), 19.07 (B) (1) (
b
), 19.08 (A), 19.08 (B) (1) (
a
), 19.08 (B) (1) (
b
), 19.08 (B) (2) (
a
) (i), 19.08 (B) (2) (
a
) (ii), 23.07 (C) (2) (
a
) (i) and 23.07 (C) (2) (
a
) (ii).
(x) the substitution of " "dental waxes" " for "dental waxes" in Chapter 34 of Section VI of the List of Section and Chapter Titles of the Schedule,
(xi) the substitution of " "DENTAL WAXES" " for "DENTAL WAXES" in the title of Chapter 34 of the Schedule,
(xii) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. 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 flourescent tube of a type classified in tariff heading number 85.20 (C) (1) (
b
,
(xiii) the insertion in Note 1 (
e
) in Chapter 48 of the Schedule of "artificial" after "stratified",
(xiv) the substitution of "2.4%" and "2%" respectively for "2.8%" and "2.4%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
(xv) the substitution of "72%" and "48%" for "76%" and "50.6%" in the third and fourth columns respectively of the Schedule at tariff heading number 68.02 (A) (1),
(xvi) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtureand fittings failing 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 for the matter in note 6 in Section XV of the Schedule of the following
"For the purposes of this Section, the expression "waste and scrap" means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals",
(xviii) the substitution of "Waste and scrap" for "Scrap and waste" in the first column of the Schedule at tariff heading number 73.03,
(xix) the substitution of "19.2% or 2s. 4.8d. each*" for "22.4% or 2s. 9.6d. 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
,
(xx) the substitution of "43.2%" and "28.8%" for "45.6%" and "30.4%" in the third and fourth columns respectively of the Schedule at tariff heading number 84.21 (C) (1),
(xxi) the substitution of "Machines and mechanical appliances, having individual functions," for "Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 84.59,
(xxii) the substitution of "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." 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,
(xxiii) the substitution of "4s. 9.6d.", "2s. 4.8d.", "11.5d." and "6s. 8.6d." respectively for "5s. 7.2d.", "2s. 9.6d.", "1s. 1.4d." and "7s. 10.1d." 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,
(xxiv) the substitution of "Electrical appliances and apparatus, having individual functions," for "Electrical goods and apparatus (except those suitable for use solely or principally as parts of other machines or apparatus)," in the first column of the Schedule at tariff heading number 85.22,
(xxv) the substitution of "Containers specially designed and equipped for carriage by one or more modes of transport" for the matter in the first column of the Schedule at tariff heading number 86.08, and
(xxvi) the substitution of "heading No. 90.08 (A)" for "heading No. 90.08 (A) (1)" in the first column of the Schedule at tariff heading number 84.08 (B).
FIRST SCHEDULE
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
02.01 (A)
2.4d.
2.4d.
07.01 (IJ) (1)
2.4d
2.4d
per lb.
per lb.
per lb.
per lb.
02.04 (A)
7.2d.
7.2d.
07.02 (A)
2.4d.
2.4d.
per lb.
per lb.
per lb.
per lb.
02.05 (A)
£1 13s. 7d.
£1 13s. 7d.
07.03 (A)
2.4d.
2.4d.
per cwt.
per cwt.
per lb.
per lb.
02.06 (A)
2.4d.
2.4d.
07.06
4.8d.
4.8d.
per lb.
per lb.
per lb.
per lb.
02.06 (D)
7.2d.
7.2d.
08.04 (A) (1)
0.6d.
0.6d.
per lb.
per lb.
per lb.
per lb.
03.01 (A) (1)
0.6d.
0.6d.
08.05 (A)
20%
20%
per lb.
per lb.
plus 6.7%
plus 6.7%
03.02 (A) (2)
0.6d.
0.6d.
08.07 (A)
1.8d.
1.8d.
per lb.
per lb.
per lb.
per lb.
03.02 (B) (1)
7.2d.
7.2d.
08.07 (B) (1)
0.6d.
0.6d.
per stone
per stone
per lb.
per lb.
04.06
7.2d.
7.2d.
08.08 (B) (2)
1.8d.
1.8d.
per lb.
per lb.
per lb.
per lb.
05.04 (A)
£3
£3
08.10 (A)
2.4d.
2.4d.
per lb.
per lb.
per lb.
per lb.
06.01 (A)
3.6d.
3.6d.
08.11 (A) (2)
1.5d.
1.5d.
per lb.
per lb.
(a)
per lb.
per lb.
06.01 (B) (1)
3.6d.
3.6d.
08.12 (B) (3)
4%
4%
per lb.
per lb.
(a)
06.02 (A) (1)
1.8d.
1.8d.
09.01 (B) (1)
12%
12%
per lb.
per lb.
plus 1.2d.
plus 1.2d.
per lb.
per lb.
06.02 (A) (3)
6s.
6s.
per cwt.
per cwt.
09.01 (B) (2)
12%
12%
06.02 (A) (4)
1.8d.
1.8d.
09.04 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
06.02 (B) (1)
3.6d.
3.6d.
09.06 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
06.02 (B) (2)
1.8d.
1.8d.
09.07 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
06.03
3.6d.
3.6d.
09.08 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
06.04
3.6d.
3.6d.
09.09 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
07.01 (B) (1)
4.8d.
4.8d.
09.10 (A)
2.9d.
2.9d.
per lb.
per lb.
per lb.
per lb.
07.01 (E) (2)
1.2d.
1.2d.
11.04 (A)
20%
20%
per lb.
per lb.
plus 6.7%
plus 6.7%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
16.05 (A)
18%
18%
11.06 (A)
1s. 9.6d.
1s. 9.6d.
per cwt.
per cwt.
18.03
11.5d.
11.5d.
per lb.
per lb.
11.06 (B)
4.8d.
4.8d.
per lb.
per lb.
18.05
11.5d.
11.5d.
per lb.
per lb.
11.08 (A) (2)
1s. 9.6d.
1s. 9.6d.
per cwt.
per cwt.
19.01
24%
24%
or
or
13.03 (A)
12%
12%
1s.5.3d.
1s.5.3d.
per lb.*
per lb.*
15.01
£1 6s. 11d.
£1 6s. 11d.
per cwt.
per cwt.
19.02 (A) (2)
24%
24%
or
or
15.02 (A)
£1 6s. 11d.
£1 6s. 11d.
1s 5.3d.
1s 5.3d.
per cwt.
per cwt.
per lb.*
per lb.*
15.03 (B)
£1 6s. 11d.
£1 6s. 11d.
19.02 (B) (2)
2s. 1.9d.
2s. 1.9d.
per cwt.
per cwt.
per lb.
per lb.
15.04 (A)
£1 6s. 11d.
£1 6s. 11d.
19.02 (C) (1)
1.4d.
1.4d.
per cwt.
per cwt.
(a) (i)
per lb.
per lb.
15.06 (A)
£1 6s. 11d.
£1 6s. 11d.
19.02 (C) (1)
1.2d.
1.2d.
per cwt.
per cwt.
(a) (ii)
per lb.
per lb.
15.07 (B) (2)
16%
16%
19.02 (C) (1)
2.9d.
2.9d.
(b) (ii)
per lb.
per lb.
15.08 (B)
16%
16%
19.02 (C) (2)
1.4d.
1.4d.
15.13 (A)
16%
16%
(a) (ii)
per lb.
per lb.
15.13 (B) (1)
£1 6s. 11d.
£1 6s. 11d.
19.02 (C) (2)
£1 1s. 7d.
£1 1s. 7d.
per cwt.
per cwt.
(b)
per cwt.
per cwt.
15.13 (B) (2)
16%
16%
19.02 (C) (2)
16%
16%
(c) (ii)
16.01 (A)
£6 14s. 5d.
£6 14s. 5d.
per cwt.
per cwt.
19.03
24%
24%
16.01 (B) (2)
£1 13s. 7d.
£1 13s. 7d.
19.04
1s. 5.3d.
1s. 5.3d.
per cwt.
per cwt.
per cwt.
per cwt.
16.02 (A)
£6 14s. 5d.
£6 14s. 5d.
19.05 (A) (1)
1.2d.
1.2d.
per cwt.
per cwt.
(a)
per lb.
per lb.
16.02 (B) (1)
2.4d.
2.4d.
19.05 (A) (1)
24%
24%
per lb.
per lb.
(b)
16.02 (B) (3)
7.2d.
7.2d.
19.05 (A) (2)
12%
12%
per lb.
per lb.
19.05 (B) (1)
1.2d.
1.2d.
16.02 (B) (4)
£2 16s.
£2 16s.
per lb.
per lb
(c)
per cwt.
per cwt.
19.06 (B)
1s. 5.3d.
1s. 5.3d.
16.03
3s.
3s.
per cwt.
per cwt.
per lb.
per lb.
19.06 (C) (1)
24%
24%
16.04 (A) (1)
12%
12%
20.01 (A) (1)
20%
20%
16.04 (A) (2)
18%
18%
(b) (i)
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
20.01 (A) (2)
2.4d.
2.4d.
21.05 (C)
£2 0s. 4d.
£2 0s. 4d.
(b) (i)
per lb.
per lb.
per cwt.
per cwt.
20.01 (C) (1)
1.5d.
1.5d.
21.06 (A)
17s. 3d.
17s. 3d.
(a) (ii)
per lb.
per lb.
per cwt.
per cwt.
20.01 (C) (1)
1s. 3d.
1s. 3d.
21.06 (B)
16%
16%
(b) (ii)
per gallon
per gallon
21.07 (A)
19.2%
19.2%
20.02 (A) (1)
20%
20%
21.07 (C)
£1 1s. 7d.
£1 1s. 7d.
20.02 (B) (1)
20%
20%
per cwt.
per cwt.
(a)
21.07 (D)
16%
16%
20.02 (B) (2)
2.4d.
2.4d.
(a)
per lb.
per lb.
21.07 (F)
16%
16%
20.05 (A) (2)
2.4d.
2.4d.
21.07 (G)
3s.
3s.
(b)
per lb.
per lb.
per lb.
per lb.
20.06 (A) (1)
4.5d.
4.5d.
21.07(H) (1)
1.2d.
1.2d.
(b) (ii)
per lb.
per lb.
(a)
per lb.
per lb.
20.06 (A) (1)
2.2d.
2.2d.
21.07 (H) (1)
1s.
1s.
(c) (ii)
per lb.
per lb.
(b)
per gallon
per gallon
20.06 (A) (2)
3.6d.
3.6d.
21.07 (H) (2)
24%
24%
(b) (ii)
per lb.
per lb.
(a)
20.06 (B) (1)
1.5d.
1.5d.
22.01 (A)
1s. 8.2d.
1s. 8.2d.
(a) (ii)
per lb.
per lb.
per gallon
per gallon
20.06 (B) (2)
20%
20%
22.01 (B)
7.2d.
7.2d.
(d)
per cwt.
per cwt.
20.07 (A)
1s. 8.2d.
1s. 8.2d.
22.02 (A)
24%
24%
per gallon
per gallon
plus
plus
1s. 8.2d.
1s. 8.2d.
21.01 (A) (1)
12%
12%
per gallon
per gallon
plus 1.2d.
plus 1.2d.
per lb.
per lb.
22.02 (B)
1s. 8.2d.
1s. 8.2d.
per gallon
per gallon
21.01 (A) (2)
12%
12%
22.04 (A)
1s. 3d.
1s. 3d.
21.02 (A) (1)
12%
12%
per gallon
per gallon
plus 1.2d.
plus 1.2d.
per lb.
per lb.
22.07 (C) (1)
2s. 2.4d.
2s. 2.4d.
(b)
per gallon
per gallon
21.02 (A) (2)
12%
12%
22.07 (D) (2)
1s. 8.2d.
1s. 8.2d.
21.03 (A)
8.6d.
8.6d.
per gallon
per gallon
per lb.
per lb.
22.10
10.8d.
10.8d.
21.04 (A)
8.6d.
8.6d.
per gallon
per gallon
per lb.
per lb.
25.06 (A)
32%
26.7%
21.04 (B) (1)
1.2d.
1.2d.
per lb.
per lb.
25.06 (B)
10.7%
8.9%
21.05 (B) (1)
£2 0s. 4d.
£2 0s. 4d.
25.07 (A)
10.7%
8.9%
per cwt.
per cwt.
25.08 (A)
5.8d.
4.8d.
21.05 (B) (2)
19.2%
19.2%
per cwt.
per cwt.
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
25.13 (A)
10.7%
8.9%
25.15 (A)
32%
26.7%
30.03 (G) (2)
1s.
10d.
(a) (ii)
per gallon
per gallon
25.15 (B) (1)
32%
26.7%
30.04 (A)
16%
13.3%
25.16 (A)
32%
26.7%
or
or
2.9d.
2.4d.
25.17 (A)
32%
26.7%
per lb.*
per lb.*
25.17 (B) (1)
10.7%
8.9%
30.05 (A) (1)
16%
13.3%
(b)
or
or
25.18 (A)
32%
26.7%
4s. 9.6d.
4s.
per 100
per 100
25.20 (A)
4.3d.
3.6d.
containers*
containers*
per cwt.
per cwt.
32.08 (A)
24%
20%
25.23
9.6%
8%
32.08 (B)
16%
13.3%
25.27 (A)
32%
26.7%
32.09 (A)
24%
20%
27.07 (B)
16%
13.3%
32.11
16%
13.3%
27.10 (C)
12%
10%
32.12 (A)
24%
20%
27.10 (D) (1)
5.8d.
4.8d.
per gallon
per gallon
32.13
16%
13.3%
28.13 (A)
10.7%
8.9%
33.04 (A) (1)
12%
10%
(a)
plus 1.2d.
plus 1d.
28.40 (A)
16%
13.3%
per lb.
per lb.
29.01 (B)
16%
13.3%
33.04 (A) (1)
12%
10%
(b)
plus 1s.
plus 10d.
29.02 (A)
4s. 9.6d.
4s.
per gallon
per gallon
per gallon
per gallon
33.04 (A) (2)
12%
10%
29.04 (A)
24%
20%
33.04 (B) (1)
1.2d.
1d.
29.05 (A)
24%
20%
(a)
per lb.
per lb.
30.03 (A)
16%
13.3%
33.04 (B) (1)
1s.
10d.
or
or
(b)
per gallon
per gallon
4s. 9.6d.
4s.
per 100
per 100
33.05 (A)
12%
10%
containers*
containers*
33.05 (B)
48%
40%
30.03 (C)
16%
13.3%
or £2 8s.
or £2
per gallon*
per gallon*
30.03 (D)
2.9d.
2.4d.
per lb.
per lb.
33.06 (A) (2)
48%
40%
30.03 (E)
16%
13.3%
(a)
or 4s. 9.6d.
or 4s.
per lb.*
per lb.*
30.03 (F)
24%
20%
or
or
1s. 5.3d.
1s. 2.4d.
33.06 (A) (2)
48%
40%
per lb.*
per lb.*
(b)
or £2 8s.
or £2
per gallon*
per gallon*
30.03 (G) (1)
24%
20%
30.03 (G) (2)
1.2d.
1d.
33.06 (B)
24%
20%
(a) (i)
per lb.
per lb.
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
33.06 (D) (1)
48%
40%
(a)
or
or
38.11 (A)
12%
10%
4s. 9.6d.
4s.
or
or
per lb.*
per lb.*
0.2d. each*
0.2d. each*
33.06 (D) (1)
48%
40%
38.11 (B)
16%
13.3%
(b)
or
or
£2 8s.
£2
38.17 (A)
19.2%
16%
per gallon*
per gallon*
38.19 (C)
16%
13.3%
34.01
24%
20%
38.19 (D)
12%
10%
34.02
24%
20%
or
or
1d.
0.8d.
34.03 (A)
12%
10%
per lb.*
per lb.*
34.03 (B)
5.8d.
4.8d.
38.19 (E)
16%
13.3%
per gallon
per gallon
39.01 (A)
16%
13.3%
34.05 (A) (2)
16%
13.3%
39.01 (B)
£2 8s.
£2
34.05 (B) (1)
24%
20%
per lb.
per lb.
34.06
12%
10%
39.01 (C)
19.2%
16%
35.01 (A)
24%
20%
39.01 (D)
19.2%
16%
35.03 (A)
24%
20%
39.01 (E) (1)
16%
13.3%
35.05 (A)
12%
10%
39.01 (E) (2)
12%
10%
or
or
(a)
1d.
0.8d.
per lb.†
per lb.†
39.02 (A)
16%
13.3%
35.05 (B)
1s. 5.3d.
1s. 2.4d.
39.02 (B)
£2 8s.
£2
per cwt.
per cwt.
per lb.
per lb.
35.06 (A) (1)
12%
10%
39.02 (C)
12%
10%
35.06 (B) (1)
24%
20%
39.02 (D)
7.7d.
6.4d.
per sq. yd.
per sq. yd.
35.06 (B) (2)
12%
10%
39.02 (E)
19.2%
16%
35.06 (B) (3)
12%
10%
or
or
39.02 (F)
19.2%
16%
1d.
0.8d.
per lb.*
per lb.*
39.02 (G) (1)
16%
13.3%
35.06 (B) (4)
1s. 5.3d.
1s. 2.4d.
39.02 (G) (2)
12%
10%
per cwt.
per cwt.
39.02 (G) (3)
12%
10%
35.06 (B) (5)
16%
13.3%
(a)
36.06
12s. 3.4d.
12s. 3.4d.
39.03 (A) (1)
16%
13.3%
per 7,200 matches and so in proportion for any less number of matches.
39.03 (B) (1)
24%
20%
39.03 (B) (2)
£2 8s.
£2
36.08 (B)
16%
13.3%
per lb.
per lb.
37.03 (A) (1)
2.4%
2%
39.03 (B) (3)
19.2%
12.8%
37.05 (B)
16%
13.3%
39.03 (B) (4)
19.2%
16%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
39.03 (B) (5)
16%
13.3%
39.07 (IJ)
19.2%
16%
(a)
39.03 (B) (5)
12%
10%
39.07 (K)
24%
20%
(b) (i)
39.07 (L)
12%
10%
39.04 (A)
£2 8s.
£2
39.07 (M)
19.2%
16%
per lb.
per lb.
39.07 (N)
24%
20%
39.04 (B)
16%
13.3%
or
or
39.04 (C) (1)
12%
10%
0.5d. the length of ten beads
0.4d. the length of ten beads
39.05 (A)
£2 8s.
£2
or fraction
or fraction
per lb.
per lb.
of ten beads*
of ten beads*
39.05 (B)
16%
13.3%
39.07 (O)
24%
20%
39.05 (C) (1)
12%
10%
39.07 (P)
7.7d.
6.4d.
39.06 (A)
£2 8s.
£2
per sq. yd.
per sq. yd.
per lb.
per lb.
39.07 (Q)
16%
13.3%
39.06 (B)
16%
13.3%
39.07 (R)
16%
13.3%
39.06 (C) (1)
12%
10%
39.07 (S)
£2 8s.
£2
39.07 (A) (1)
19.2%
16%
per lb.
per lb.
39.07 (A) (2)
16%
13.3%
39.07 (T)
12%
10%
39.07 (A) (4)
12%
10%
39.07 (U)
16%
13.3%
(a)
39.07 (V)
16%
13.3%
39.07 (B) (1)
16%
13.3%
39.07 (W) (1)
12%
10%
39.07 (B) (2)
12%
10%
40.06 (A)
16%
13.3%
39.07 (C)
16%
13.3%
40.07 (A)
38.4%
32%
39.07 (D) (1)
16%
13.3%
40.08 (A)
16%
13.3%
39.07 (D) (2)
16%
13.3%
40.11 (A) (1)
36%
36%
39.07 (D) (3)
16%
13.3%
or
or
7s. 6d.
7s. 6d.
39.07 (D) (4)
19.2%
16%
each*
each*
39.07 (D) (5)
19.2%
16%
40.11 (A) (2)
36%
36%
39.07 (D) (6)
12%
10%
40.11 (A) (3)
27%
27%
39.07 (E) (2)
16%
13.3%
40.11 (A) (4)
33%
33%
39.07 (E) (3)
12%
10%
40.11 (B)
24%
20%
39.07 (F) (1)
14.4%
12%
40.12 (A)
2.9d.
2.4d.
each
each
39.07 (F) (3)
24%
20%
40.13 (B)
4.8%
4%
39.07 (G)
24%
20%
40.13 (C)
24%
20%
39.07 (H)
12%
10%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
40.14 (A)
4.8%
4%
44.14 (A)
24%
20%
40.14 (B)
0.5d.
0.4d.
44.15 (A)
24%
20%
each
each
44.15 (B) (1)
12%
10%
41.02 (A)
7.2%
7.2%
44.16 (A)
12%
10%
41.02 (B)
24%
24%
or 2.9d.
or 2.9d.
44.18
12%
10%
per lb.*
per lb.*
44.19 (A)
16%
13.3%
41.03 (A)
7.2%
7.2%
44.20 (A)
24%
20%
41.03 (B)
24%
24%
or 2.9d.
or 2.9d.
44.20 (B)
20%
16.7%
per lb.*
per lb.*
44.21 (B)
12%
10%
41.10
16%
16%
44.21 (C)
16%
13.3%
42.01 (A)
19.2%
16%
44.22 (A)
16%
13.3%
42.02 (B)
10.7%
8.9%
44.23
16%
13.3%
42.02 (C)
24%
20%
44.24 (A)
16%
13.3%
42.02 (D)
19.2%
16%
44.24 (B)
16%
13.3%
42.03 (A)
19.2%
16%
44.25 (A)
16%
13.3%
42.03 (C)
4.8%
4%
44.25 (B)
19.2%
16%
42.03 (D)
24%
20%
44.27 (A) (2)
20%
16.7%
42.04 (A)
9.6%
8%
44.27 (B) (1)
10.7%
8.9%
42.05 (A)
16%
13.3%
44.27 (B) (2)
16%
13.3%
42.05 (B)
16%
13.3%
44.27 (C)
24%
20%
42.05 (C)
24%
20%
or 0.5d. per length
or 0.4d. per length
42.05 (D)
24%
20%
of 10 beads or fraction
of 10 beads or fraction
42.05 (E)
19.2%
16%
of 10 beads*
of 10 beads*
42.05 (F)
19.2%
16%
44.27 (D)
20%
16.7%
42.05 (G)
48%
40%
44.28 (A)
24%
20%
or 11.5d.
or 9.6d.
per gross*
per gross*
44.28 (B) (1)
24%
20%
or 1s. 5.3d.
or 1s. 2.4d.
43.02 (A)
12%
10%
per rung, round,
per rung, round,
43.02 (B)
24%
20%
step or tread*
step or tread*
43.03 (A)
24%
20%
44.28 (B) (2)
24%
20%
43.03 (B)
12%
10%
or 8.6d. per rung,
or 7.2d. per rung,
43.04 (B)
24%
20%
round, step or
round, step or
44.13 (B)
16%
13.3%
tread*
tread*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
44.28 (B) (3)
24%
20%
48.04 (A) (1)
2.4%
2%
44.28 (C)
16%
13.3%
48.04 (A) (2)
16%
13.3%
44.28 (D)
16%
13.3%
(a)
plus
plus
2.4%
2%
44.28 (E)
19.2%
16%
48.04 (A) (2)
13.6%
11.3%
44.28 (F) (1)
16%
13.3%
(b)
plus
plus
or 3s. 10.1d.
or 3s. 2.4d.
2.4%
2%
per gross*
per gross*
48.04 (B) (1)
16%
13.3%
44.28 (F) (2)
16%
13.3%
or 7s. 8.2d.
or 6s. 4.8d.
48.04 (B) (2)
12%
10%
per gross*
per gross*
48.05 (A)
16%
13.3%
44.28 (G)
12%
10%
48.05 (B) (1)
2.4%
2%
46.01 (A)
19.2%
16%
48.05 (B) (2)
16%
13.3%
46.02 (A)
12%
10%
(a)
plus
plus
2.4%
2%
46.03 (A)
12%
10%
48.05 (B) (2)
16%
13.3%
46.03 (B)
14.4%
12%
(b) (1)
plus
plus
2.4%
2%
48.01 (A) (1)
2.9d.
2.4d.
per sq. yd.
per sq. yd.
48.05 (B) (2)
13.6%
11.3%
(b) (ii)
plus
plus
48.01 (A) (2)
16%
13.3%
2.4%
2%
(a) (i)
plus
plus
2.4%
2%
48.05 (C)
12%
10%
48.01 (A) (2)
2.4%
2%
48.06 (B)
4.8%
4%
(a) (ii)
48.06 (C)
12%
10%
48.01 (A) (2)
13.6%
11.3%
(a) (iii)
plus
plus
48.07 (A)
16%
13.3%
2.4%
2%
48.07 (B)
9.6%
8%
48.01 (A) (2)
2.4%
2%
(b)
48.07 (C)
13.6%
11.3%
plus
plus
48.01 (B) (1)
2.9d.
2.4d.
2.4%
2%
per sq. yd.
per sq. yd.
48.07 (D)
24%
20%
48.01 (B) (2)
12%
10%
or
or
£1 4s.
£1
48.02 (A)
12%
10%
per lb.†
per lb.†
48.02 (B)
2.4%
2%
48.07 (E)
2.9d.
2.4d.
per sq. yd.
per sq. yd.
48.02 (C)
12%
10%
48.07 (F)
9.6%
8%
48.03 (A)
2.4%
2%
48.07 (G)
16%
13.3%
48.03 (B) (1)
16%
13.3%
plus
plus
48.07 (H) (1)
19.2%
16%
2.4%
2%
(a)
48.03 (B) (2)
2.4%
2%
48.07 (H) (1)
4.8%
4%
(b) (ii)
48.03 (C)
12%
10%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
48.07 (H) (2)
16%
13.3%
48.15 (G)
16%
13.3%
(a)
plus
plus
2.4%
2%
48.15 (H)
16%
13.3%
48.07 (H) (2)
2.4%
2%
48.15 (IJ)
19.2%
16%
(b)
48.16 (K)
9.6%
8%
48.07 (H) (2)
16%
13.3%
(c) (i)
plus
plus
48.15 (L)
9.6%
8%
2.4%
2%
48.15 (M)
13.6%
11.3%
48.07 (H) (2)
13.6%
11.3%
plus
plus
(c) (ii)
plus
plus
2.4%
2%
2.4%
2%
48.15 (N)
16%
13.3%
48.07 (IJ) (1)
4.8%
4%
plus
plus
2.4%
2%
48.07 (IJ) (2)
12%
10%
48.15 (O)
9.6%
8%
48.09 (A)
3.8d.
3.2d.
per sq. yd.
per sq. yd.
48.15 (Q) (1)
2.4%
2%
48.09 (B) (1)
2.9d.
2.4d.
48.15 (Q) (2)
16%
13.3%
per sq. yd.
per sq. yd.
plus
plus
2.4%
2%
48.10
2.4%
2%
48.15 (Q) (3)
13.6%
11.3%
48.11 (A)
4.8%
4%
plus
plus
or 1.2d.
or 1d.
2.4%
2%
per linear
per linear
yard†
yard†
48.15 (R)
12%
10%
plus
plus
2.4%
2%
48.16 (A)
16%
16%
48.11 (B)
19.2%
16%
48.16 (B)
12%
12%
48.12
11.5d.
9.6d.
48.17 (A)
12%
10%
per sq. yd.
per sq. yd.
48.18 (A) (1)
12%
10%
48.13 (A)
24%
20%
or 3.8d.
or 3.2d.
or 2.9d.
or 2.4d.
each*
each*
each†
each†
48.18 (A) (2)
12%
10%
48.13 (B) (1)
24%
20%
or 1.9d.
or 1.6d.
or
or
each*
each*
£1 4s.
£1
per lb.†
per lb.†
48.18 (A) (3)
12%
10%
48.13 (B) (2)
12%
10%
48.18 (B) (1)
12%
10%
48.14
12%
10%
48.18 (B) (2)
18%
15%
48.15 (A)
12%
12%
48.18 (B) (3)
24%
20%
48.15 (B)
16%
13.3%
48.19
12%
10%
48.15 (C)
16%
13.3%
48.20 (B)
16%
13.3%
48.15 (D)
48%
40%
48.21 (A)
19.2%
16%
48.15 (E)
12%
10%
48.21 (A1)
24%
20%
48.15 (F)
16%
13.3%
48.21 (B)
16%
13.3%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
48.21 (C)
16%
13.3%
48.21 (D)
16%
13.3%
50.04 (A) (2)
19.2%
16%
48.21 (E)
£2 8s.
£2 per lb.
50.04 (B) (1)
16%
13.3%
per lb.
per lb.
50.04 (B) (2)
16%
13.3%
48.21 (F)
24%
20%
(a)
48.21 (G)
19.2%
16%
50.05 (A) (1)
18%
15%
48.21 (H)
19.2%
16%
50.05 (A) (2)
19.2%
16
48.21 (IJ)
14.4%
12%
50.05 (B) (1)
16%
13.3%
48.21 (K)
22.5%
22.5%
50.05 (B) (2)
16%
13.3%
(a)
48.21 (L)
12%
12%
50.06 (A) (1)
18%
15%
48.21 (M)
16%
13.3%
50.06 (A) (2)
19.2%
16%
48.21 (N)
12%
10%
50.06 (B) (1)
16%
13.3%
48.21 (O) (1)
19.2%
16%
50.06 (B) (2)
16%
13.3%
49.01 (A)
14.4%
12%
(a)
49.01 (D) (1)
24%
20%
50.07 (A) (1)
18%
15%
49.01 (D) (2)
4.8%
4%
50.07 (A) (2)
19.2%
16%
49.04 (A)
14.4%
12%
50.07 (B) (1)
16%
13.3%
49.07 (B)
12%
10%
50.09 (A)
16%
13.3%
or 9.6d.
or 8d.
49.07 (C) (1)
24%
20%
per sq. yd.*
per sq. yd.*
49.07 (C) (2)
4.8%
4%
50.09 (B)
16%
13.3%
or 9.6d.
or 8d.
49.09
12%
10%
per sq. yd.*
per sq. yd.*
49.10
24%
20%
50.09 (C) (1)
9.6%
9.6%
49.11 (A)
24%
20%
50.09 (C) (2)
30%
30%
(a) (i)
or
or
49.11 (B) (1)
24%
20%
7s.2.4d.
7s.2.4d.
per sq. yd.*
per sq. yd.*
49.11 (B) (2)
12%
10%
50.09 (C) (2)
30%
30%
49.11 (B) (3)
16%
13.3%
(a) (ii)
or
or
3s. 7.2d.
3s. 7.2d.
49.11 (B) (5)
24%
20%
per sq. yd.*
per sq. yd.*
(b) (i)
50.09 (C) (2)
30%
30%
49.11 (B) (5)
4.8%
4%
(b) (i)
or
or
(b) (ii)
1s 7.2d.
1s 7.2d.
per sq. yd.*
per sq. yd.*
50.03 (A)
36%
30%
50.09 (C) (2)
16%
13.3%
50.03 (B)
16%
13.3%
(b) (iii)
or
or
9.6d.
8d.
50.04 (A) (1)
18%
15%
per sq yd.*
per sq yd.*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
52.01 (A) (2)
16%
13.3%
50.10 (A)
16%
13.3%
or
or
52.01 (B) (1)
16%
13.3%
9.6d.
8d.
per sq. yd.*
per sq. yd.*
53.03 (A)
36%
30%
50.10 (B)
16%
13.3%
53.03 (B)
16%
13.3%
or
or
9.6d.
8d.
53.04 (A)
36%
30%
per sq. yd.*
per sq. yd.*
53.04 (B)
16%
13.3%
50.10 (C) (1)
9.6%
9.6%
53.05 (A)
16%
13.3%
50.10 (C) (2)
30%
30%
(a) (i)
or
or
53.06
16%
13.3%
7s. 2.4d.
7s. 2.4d.
per sq. yd.*
per sq. yd.*
53.07
16%
13.3%
50.10 (C) (2)
30%
30%
53.08
16%
13.3%
(a) (ii)
or
or
3s. 7.2d.
3s. 7.2d.
53.09
16%
13.3%
per sq. yd.*
per sq. yd.*
53.10
16%
13.3%
50.10 (C) (2)
30%
30%
(b) (i)
or
or
53.11 (A)
16%
16%
1s. 7.2d.
1s. 7.2d.
or
or
per sq. yd.*
per sq. yd.*
9.6d.
9.6d.
per sq. yd.*
per sq. yd.*
50.10 (C) (2)
16%
13.3%
(b) (iii)
or
or
53.11 (B)
16%
16%
9.6d.
8d.
or
or
per sq. yd.*
per sq. yd.*
9.6d.
9.6d.
per sq. yd.*
per sq. yd.*
51.01 (B)
16%
13.3%
53.11 (C) (1)
30%
30%
51.02 (A)
19.2%
16%
or
or
7s. 2.4d.
7s. 2.4d.
51.04 (A)
16%
16%
per sq. yd.*
per sq. yd.*
or
or
9.6d.
9.6d.
53.11 (C) (2) (b)
16%
16%
per sq. yd.*
per sq. yd.*
(b)
or
or
9.6d.
9.6d.
51.04 (B)
16%
16%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
9.6d.
53.12 (A)
16%
13.3%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
8d.
51.04 (C) (1)
30%
30%
per sq. yd.*
per sq. yd.*
(a)
or
or
7s. 2.4d.
7s. 2.4d.
53.12 (B) (1)
30%
30%
per sq. yd.*
per sq. yd.*
(a)
or
or
7s. 2.4d.
7s. 2.4d.
51.04 (C) (1)
30%
30%
per sq. yd.*
per sq. yd.*
(b)
or
or
3s. 7.2d.
3s. 7.2d.
53.12 (B) (1)
30%
30%
per sq. yd.*
per sq. yd.*
(b)
or
or
3s. 7.2d.
3s. 7.2d.
51.04 (C) (2)
16%
16%
per sq. yd.*
per sq. yd.*
or
or
9.6d.
9.6d.
53.12 (B) (2)
16%
13.3%
per sq. yd.*
per sq. yd.*
or
or
9.6d.
8d.
52.01(A) (1)
16%
16%
per sq. yd.*
per sq. yd.*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
53.13 (A)
16%
13.3%
55.03 (A)
36%
36%
or
or
9.6d.
8d.
55.03 (B)
16%
16%
per sq. yd.*
per sq. yd.*
55.04 (A)
16%
16%
53.13 (B) (1)
30%
30%
(a)
or
or
55.04 (B)
16%
16%
7s.2.4d.
7s.2.4d.
per sq.yd.*
per sq.yd.*
55.05
19.2%
19.2%
53.13 (B) (1)
30%
30%
55.06
19.2%
19.2%
(b)
or
or
3s.7.2d.
3s.7.2d.
55.07 (A)
16%
16%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
9.6d.
53.13(B) (2)
16%
13.3%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
8d.
55.07 (B)
16%
16%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
9.6d.
54.01 (A)
36%
30%
per sq. yd.*
per sq. yd.*
54.01 (B)
16%
13.3%
55.07(C) (1)
30%
30%
or
or
54.01 (C)
16%
13.3%
1s. 7.2d.
1s. 7.2d.
per sq. yd.*
per sq. yd.*
54.02 (A)
36%
30%
55.07 (C) (2)
16%
16%
54.02 (B)
16%
13.3%
or
or
9.6d.
9.6d.
54.02 (C)
16%
13.3%
per sq. yd.*
per sq. yd.*
54.03 (A)
18%
15%
55.08 (A)
16%
16%
or
or
54.04 (A)
18%
15%
9.6d.
9.6d.
per sq. yd.*
per sq. yd.*
54.05 (A)
16%
13.3%
or
or
55.08(B) (1)
30%
30%
9.6d.
8d.
or
or
per sq.yd.*
per sq.yd.*
1s.7.2d.
1s.7.2d.
per sq.yd.*
per sq.yd.*
54.05 (B)
16%
13.3%
or
or
55.08(B) (2)
16%
16%
9.6d.
8d.
or
or
per sq.yd.*
per sq.yd.*
9.6d.
9.6d.
per sq.yd.*
per sq.yd.*
54.05 (C) (1)
9.6%
9.6%
55.09 (A)
16%
16%
54.05 (C) (2)
30%
30%
or
or
(a)
or
or
9.6d.
9.6d.
7s.2.4d.
7s.2.4d.
per sq.yd.*
per sq.yd.*
per sq.yd.*
per sq.yd.*
55.09 (B)
16%
16%
54.05 (C) (2)
30%
30%
or
or
(b)
or
or
9.6d.
9.6d.
3s.7.2d.
3s.7.2d.
per sq. yd.*
per sq. yd.*
per sq.
per sq.
yard*
yard*
55.09 (C)
16%
16%
54.05 (C) (3)
16%
13.3%
55.09 (D) (1)
30%
30%
or
or
(a)
or
or
9.6d.
8d.
7s.2.4d.
7s.2.4d.
per sq.yd.*
per sq.yd.*
per sq.yd.*
per sq.yd.*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
55.09 (D) (1)
30%
30%
(b)
or
or
3s.7.2d.
3s.7.2d.
57.02 (B)
16%
13.3%
per sq.
per sq.
yard*
yard*
57.04 (A)
36%
30%
55.09 (D) (2)
30%
30%
57.04 (C)
16%
13.3%
(a)
or
or
1s.7.2d.
1s.7.2d.
57.04 (C)
16%
13.3%
per sq.yd.*
per sq.yd.*
57.05 (B)
19.2%
16%
55.09 (D) (2)
16%
16%
(b)
or
or
57.07 (A)
16%
13.3%
9.6d.
9.6d.
per sq.yd.*
per sq.yd.*
57.07 (B) (1)
16%
13.3%
(b)
56.03 (A)
36%
30%
57.09
16%
13.3%
56.03 (B)
16%
13.3%
or
or
9.6d.
8d.
56.04 (A)
16%
13.3%
per sq. yd.*
per sq. yd.*
56.04 (B)
16%
13.3%
57.11
16%
13.3%
or
or
56.05
16%
13.3%
9.6d.
8d.
per sq. yd.*
per sq. yd.*
56.06 (A)
16%
13.3%
58.01
19.2%
19.2%
56.07 (A)
16%
16%
or
or
58.02 (A)
4.8%
4.8%
9.6d.
9.6d.
per sq. yd.*
per sq. yd.*
58.02 (B) (1)
19.2%
19.2%
(b)
56.07 (B)
16%
16%
or
or
58.02 (B) (2)
20%
20%
9.6d
9.6d
(b)
per sq.yd.*
per sq.yd.*
58.04 (A) (1)
16%
16%
56.07 (C)
16%
16%
or
or
9.6d.
9.6d.
56.07 (D) (1)
30%
30%
per sq.yd.*
per sq.yd.*
(a)
or
or
7s.2.4d.
7s.2.4d.
58.04 (A) (2)
16%
13.3%
per sq.yd.*
per sq.yd.*
or
or
9.6d.
8d.
56.07 (D) (1)
30%
30%
per sq.yd.*
per sq.yd.*
(b)
or
or
3s.7.2d.
3s.7.2d.
58.04 (B) (1)
30%
30%
per sq.
per sq.
(a) (i) (I)
or
or
yard*
yard*
7s.2.4d.
7s.2.4d.
per sq. yd.*
per sq. yd.*
56.07 (D) (2)
16%
16%
or
or
58.04(B)(1)
30%
30%
9.6d.
9.6d.
(a) (i) (II)
or
or
per sq.yd.*
per sq.yd.*
3s.7.2d.
3s.7.2d.
per sq.
per sq.
57.01 (A)
36%
30%
yard*
yard*
57.01 (B)
16%
13.3%
58.04 (B) (1)
30%
30%
(a) (ii)
or
or
57.01 (C)
16%
13.3%
1s. 7.2d.
1s. 7.2d.
per sq. yd.*
per sq. yd.*
57.02 (A)
36%
30%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
58.05 (F) (3)
16%
16%
58.04 (B) (1)
16%
16%
(b) (i)
(a) (iii) (I)
or
or
9.6d.
9.6d.
58.05 (F) (3)
16%
13.3%
per sq.yd.*
per sq.yd.*
(b) (i)
58.04 (B) (1)
16%
13.3%
58.06 (A) (1)
19.2%
16%
(a) (iii) (II)
or
or
9.6d.
8d.
58.06(A) (2)
16%
13.3%
per sq.yd.*
per sq.yd.*
58.07 (A) (1)
18%
15%
58.04 (B) (2)
16%
16%
(a)
(a)
or
or
9.6d.
9.6d.
58.07 (A) (1)
19.2%
16%
per sq.yd.*
per sq.yd.*
(b)
58.04 (B) (2)
16%
13.3%
58.07 (A) (2)
16%
13.3%
(b)
or
or
(a) (ii)
9.6d.
8d.
per sq.yd.*
per sq.yd.*
58.07 (A) (2)
16%
13.3%
(b) (i)
58.04 (B)
16%
16%
(2A)
or
or
58.07 (B) (1)
16%
13.3%
9.6d.
9.6d.
per sq.yd.*
per sq.yd.*
58.07 (B) (2)
48%
483%
(a) (i) (I)
58.05 (A) (2)
19.2%
19.2%
(a)
or
or
58.07 (B) (2)
48%
40%
0.5d.
0.5d.
(a) (i) (II)
per linear
per linear
yard*
yard*
58.07 (B) (2)
19.2%
19.2%
(a) (ii) (I)
58.05 (A) (2)
19.2%
16%
(b)
or
or
58.07 (B) (2)
19.2%
16%
0.5d.
0.4d.
(a) (ii) (II)
per linear
per linear
yard*
yard*
59.01 (A)
14.4%
12%
58.05 (B)
19.2%
16%
59.01 (B)
16%
13.3%
or
or
58.05 (D) (2)
24%
24%
2.9d.
2.4d.
(a)
per lb.*
per lb.*
58.05 (D) (2)
24%
20%
59.01 (C)
16%
13.3%
(b)
59.01 (D)
36%
30%
58.05 (E) (1)
16%
16%
59.02 (A) (2)
20%
16.6%
58.05 (E) (2)
16%
13.3%
59.02 (B) (2)
9.6%
8%
58.05 (F) (1)
24%
24%
(b)
59.02 (B) (2)
12%
10%
58.05 (F) (2)
19.2%
19.2%
59.02 (A)
19.2%
16%
(a)
59.03 (B)
24%
20%
58.05 (F) (2)
19.2%
16%
(b)
59.03 (C)
12%
10%
58.05 (F) (3)
30%
30%
59.03 (D) (1)
16%
13.3%
(a)
or
or
or
or
1s.7.2d.
1s.7.2d.
9.6d.
8d.
per sq.yd.*
per sq.yd.*
per sq.yd.*
per sq.yd.*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
59.04 (A) (1)
16%
13.3%
(b)
59.09 (B) (2)
30%
30%
(a)
or
or
59.04 (A) (2)
19.2%
16%
3s. 7.2d.
3s. 7.2d.
per sq.
per sq.
59.04 (B) (2)
16%
13.3%
yard*
yard*
59.06 (A)
48%
40%
59.09 (B) (2)
30%
30%
or
or
(b) (i)
or
or
11.5d.
9.6d.
1s.7.2d.
1s.7.2d.
per gross*
per gross*
per square
per square
yard*
yard*
59.07 (A) (1)
16%
16%
or
or
59.09 (B) (2)
16%
16%
9.6d
9.6d
(b) (ii) (I)
or
or
per square
per square
(Ia)
9.6d.
9.6d.
yard*
yard*
per square
per square
yard*
yard*
59.07 (A) (2)
16%
13.3%
or
or
59.09 (B) (2)
16%
13.3%
9.6d.
8d.
(b) (ii) (I)
or
or
per square
per square
(Ib)
9.6d.
8d.
yard*
yard*
per square
per square
yard*
yard*
59.07 (B)
9.6%
9.6%
59.12 (A) (1)
16%
16%
59.07 (C) (2)
30%
30%
or
or
(a)
or
or
9.6d
9.6d
3s.7.2d.
3s.7.2d.
per square
per square
per sq.
per sq.
yard*
yard*
yard*
yard*
59.12 (A) (2)
16%
13.3%
59.07 (C) (2)
30%
30%
or
or
(b) (i)
or
or
9.6d.
9.6d.
1s.7.2d.
1s.7.2d.
per square
per square
per square
per square
yard*
yard*
yard*
yard*
59.12 (B) (1)
16%
16%
59.07 (C) (2)
16%
16%
or
or
(b) (ii) (I)
or
or
9.6d.
9.6d.
(Ia)
9.6d.
9.6d.
per square
per square
per square
per square
yard*
yard*
yard*
yard*
59.12 (B) (2)
16%
13.3%
59.07 (C) (2)
16%
13.3%
or
or
(b) (ii) (I)
or
or
9.6d.
8d.
(Ib)
9.6d.
8d.
per square
per square
per square
per square
yard*
yard*
yard*
yard*
59.12 (C)
19.2%
16%
59.08 (B) (1)
19.2%
19.2%
(a)
59.12(D) (1)
24%
20%
59.08 (B) (1)
19.2%
16%
59.12 (D) (2)
12%
12%
(b)
(a)
59.09 (A) (1)
19.2%
19.2%
59.12 (D) (2)
12%
10%
(b)
59.09 (A) (2)
19.2%
16%
59.12 (E) (1)
9.6%
9.6%
59.09 (B) (1)
9.6%
9.6%
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
59.12 (E) (2)
30%
30%
60.01 (A) (2)
12%
10%
(a) (i)
or
or
(b)
or
or
7s.4.2d.
7s.4.2d.
6.7d.
5.6d.
per square
per square
per square
per square
yard*
yard*
yard*
yard*
59.12 (E) (2)
30%
30%
60.01 (A) (2)
12%
10%
(a) (ii)
or
or
(c)
3s.7.2d.
3s.7.2d.
per sq.
per sq.
60.01 (A) (1)
12%
10%
yard*
yard*
60.02 (A) (2)
19s.2d.
16s.
59.12 (E) (2)
30%
30%
(a)
per dozen
per dozen
(b) (i)
or
or
pairs
pairs
1s.7.2d.
1s.7.2d.
per square
per square
60.02 (A) (2)
24%
20%
yard*
yard*
(b)
59.12 (E) (2)
16%
16%
60.02 (A) (3)
14s. 5d.
12s.
(b) (ii) (I)
or
or
(a)
per dozen
per dozen
(Ia)
9.6d.
9.6d.
pairs
pairs
per square
per square
yard*
yard*
60.02 (A) (3)
24%
20%
(b)
59.12 (E) (2)
16%
13.3%
(b) (ii) (I)
or
or
60.02 (B) (1)
4s.9.6d.
4s.
(Ib)
9.6d.
8d.
(a)
per dozen
per dozen
per square
per square
pairs
pairs
yard*
yard*
60.02 (B) (1)
19s.2d.
16s.
59.13 (B) (2)
12%
12%
(b)
per dozen
per dozen
(a)
pairs
pairs
59.13 (B) (2)
12%
10%
60.02 (B) (1)
24%
20%
(b)
(c)
59.14 (A) (1)
19.2%
19.2%
60.02 (B) (2)
4s.9.6d.
4s.
(a)
per dozen
per dozen
59.14 (A) (2)
19.2%
16%
pairs
pairs
59.16 (A)
30%
30%
60.02 (B) (2)
24%
20%
or
or
(b)
1s.7.2d.
1s.7.2d.
per square
per square
60.02 (C)
24%
20%
yard*
yard*
60.03 (A) (1)
24%
20%
59.16 (B) (1)
24%
24%
or
or
60.03 (A) (2)
16%
13.3%
1s.3.4d.
1s.3.4d.
per square
per square
60.03 (B) (1)
24%
20%
yard*
yard*
or
or
16s.
13s. 4d.
59.16 (B) (2)
24%
20%
per dozen
per dozen
or
or
pairs*
pairs*
1s.3.4d.
1s.0.8d.
per square
per square
60.03 (B) (2)
30%
30%
yard*
yard*
(a) (i)
60.01 (A) (1)
16%
13.3%
60.03 (B) (2)
30%
30%
(a) (ii)
or
or
60.01 (A) (2)
24%
20%
12s.
12s.
(a)
per dozen
per dozen
pairs*
pairs*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom Rate
Northern Ireland rate
60.03 (B) (2)
24%
24%
60.05 (D) (1)
12%
10%
(b)
60.06 (C) (1)
19.2%
16%
60.03 (C) (1)
30%
30%
(a)
61.01 (A)
4.8%
4.8%
60.03 (C) (1)
30%
30%
61.01 (B)
24%
24%
(b)
or
or
or
or
12s.
12s.
£1 4s.
£1 4s.
per dozen
per dozen
each*
each*
pairs*
pairs*
61.01 (C)
24%
24%
60.03 (C) (2)
24%
24%
61.02 (A) (1)
4.8%
4.8%
60.03 (C) (3)
24%
20%
61.02 (A) (2)
4.8%
4%
60.04 (A) (1)
14.4%
14.4%
plus
plus
61.02 (B) (1)
24%
24%
2s.10.6d.
2s.10.6d.
each
each
61.02 (B) (2)
24%
20%
60.04 (A) (2)
14.4%
14.4%
61.03 (A) (1)
14.4%
14.4%
plus
plus
plus
plus
1s.11d.
1s.11d.
2s.10.6d.
2s.10.6d.
each
each
each
each
60.04 (A) (3)
14.4%
14.4%
61.03 (A) (2)
14.4%
14.4%
(a)
plus
plus
1s.11d.
1s.11d.
60.04 (A) (3)
14.4%
14.4%
(b)
61.03 (A) (3)
14.4%
14.4%
60.04 (B) (1)
16%
13.3%
61.03 (B)
24%
24%
60.04 (B) (2)
24%
20%
(a)
or
or
61.04 (A)
14.4%
14.4%
7.7d.
6.4d.
each*
each*
61.04 (B) (1)
24%
24%
60.04 (B) (2)
24%
20%
61.04 (B) (2)
24%
20%
(b)
61.05 (A)
12%
12%
60.05 (A) (1)
19.2%
19.2%
(a)
61.05 (B) (1)
24%
24%
60.05 (A) (1)
19.2%
16%
61.05 (B) (2)
24%
20%
(b)
61.06 (A) (2)
12%
12%
60.05 (A) (2)
24%
24%
(a)
61.06 (B) (1)
24%
24%
(b)
60.05 (A) (2)
24%
20%
(b)
61.06 (B) (2)
24%
20%
(b)
60.05 (B)
16%
13.3%
61.08 (A)
24%
24%
60.05 (C) (1)
12%
10%
61.08 (B)
24%
20%
60.05 (C) (2)
24%
20%
or
or
61.09 (A) (1)
24%
24%
4s.9.6d.
4s.
or
or
each*
each*
1s.7.2d.
1s.7.2d.
each*
each*
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
Tariff Heading No.
United Kingdom rate
Northern Ireland rate
61.09 (A) (2)
24%
20%
61.11 (B) (2)
24%
20%
or
or
1s. 7.2d.
1s. 4d.
62.01 (A) (1)
24%
24%
each*
each*
62.01 (A) (2)
24%
20%
61.10 (A) (1)
4s. 9.6d.
4s. 9.6d.
(a) (i)
per dozen
per dozen
62.02 (A) (1)
12%
12%
pairs
pairs
62.02 (A) (2)
24% or
24% or
61.10 (A) (1)
19s. 2d.
19s. 2d.
(a)
or
or
(a) (ii)
per dozen
per dozen
4s. 9.6d.
4s. 9.6d.
pairs
pairs
each*
each*
61.10 (A) (1)
24%
24%
62.02 (A) (2)
24%
20%
(a) (iii)
(b)
or
or
4s. 9.6d.
4s.
61.10 (A) (1)
4s. 9.6d.
4s.
each*
each*
(b) (i)
per dozen
per dozen
pairs
pairs
62.02 (A) (3)
24% or
24% or
(a) (i)
or
or
61.10 (A) (1)
24%
20%
1s. 11d.
1s. 11d.
(b) (ii)
each*
each*
61.10 (A) (2)
19s. 2d.
19s. 2d.
62.02 (A) (3)
24%
20%
(a) (i)
per dozen
per dozen
(a) (ii)
or
or
pairs
pairs
1s. 11d.
7.2d.
each*
each*
61.10 (A) (2)
24%
24%
(a) (ii)
62.02 (A) (3)
24%
24%
(b) (i)
or
or
61.10 (A) (2)
14s. 5d.
12s.
11. 5d. per sq. yd.
7.7d. per sq. yd.
6.4d. per sq. yd.
59.10 (B)
1s. 5.3d. per sq. yd.
1s. 5.3d. per sq. yd.
1s. 5.3d. per sq. yd.
11.5d. per sq. yd.
9.6d. per sq. yd.
59.11 (A) (1)
43.2%
43.2%
28.8%
19.2%
19.2%
Tariff Heading No.
Full rate
Preferential rate
Special Preferential rate
United Kingdom raet
Northern Ireland rate
59.11 (A) (2)
43.2%
43.2%
28.8%
19.2%
16%
59.11 (B) (1)
36% or 1s. 9.6d. per sq. yd.*
36% or 1s. 9.6d. per sq. yd.*
24% or 1s. 2.4d. per sq. yd.*
16% or 9.6d. per sq. yd.*
16% or 9.6d. per sq. yd.*
59.11 (B) (2)
36% or 1s. 9.6d. per sq. yd.*
36% or 1s. 9.6d. per sq. yd.*
24% or 1s. 2.4d. per sq. yd.*
16% or 9.6d. per sq. yd.*
13.3% or 8d. per sq. yd.*
59.11 (C) (2) (a) (i)
54% or 13s. per sq. yd.*
54% or 13s. per sq. yd.*
36% or 8s. 7.7d. per sq. yd.*
30% or 7s. 2.4d. per sq. yd.*
30% or 7s. 2.4d. per sq. yd.*
59.11 (C) (2) (a) (ii)
54% or 8s. 1.2d. per sq. yd.*
54% or 8s. 1.2d. per sq. yd.*
36% or 5s. 4.8d. per sq. yd.*
30% or 3s. 7.2d. per sq. yd.
30% or 3s. 7.2d. per sq. yd.*
59.11 (C) (2) (b) (i)
54% or 2s. 10.6d. per sq. yd.*
54% or 2s. 10.6d. per sq. yd.*
36% or 1s. 11d. per sq. yd.*
30% or 1s. 7.2d. per sq. yd.*
30% or 1s. 7.2d. per sq. yd.*
59.11 (C) (2) (b) (ii) (1)(1)(a)
36% or 1s. 9.6d. per sq. yd.*
36% or 1s. 9.6d. per sq. yd.*
24% or 1s. 2.4d. per sq. yd.*
16% or 9.6d. per sq. yd.*
16% or 9.6d. per sq. yd.*
59.11 (C) (2) (b) (ii) (1) (1b)
36% or 1s. 9.6d. per sq. yd.*
36% or 1s. 9.6d. per sq. yd.*
24% or 1s. 2.4d. per sq. yd.*
16% or 9.6d. per sq. yd.*
13.3% or 8d. per sq. yd.*
59.13 (A) (1)
57.6%
57.6%
57.6%
38.4%
38.4%
59.13 (A) (2)
57.6%
57.6%
57.6%
38.4%
32%
59.13 (B) (1) (a)
57.6%
57.6%
57.6%
38.4%
38.4%
59.13 (B) (1) (b)
57.6%
57.6%
57.6%
38.4%
32%
59.17 (A) (1)
36%
24%
24%
16%
16%
59.17 (A) (2)
36%
24%
24%
16%
13.3%
60.06 (A) (1)
57.6%
57.6%
57.6%
38.4%
32%
60.06 (B) (1) (a)
54%
36%
36%
24%
20%
60.06 (B) (1) (b)
27%
18%
18%
12%
10%
61.06 (A) (1)
27%
27%
18%
12%
12%
61.06 (B) (1) (a)
54%
54%
36%
24%
24%
Tariff Heading No.
Full rate
Preferential rate
Special Preferential rate
United Kingdom rate
Northern Ireland rate
61.06 (B) (2)
54%
54%
36%
24%
20%
(a)
61.07 (A)
54%
54%
36%
24%
24%
61.07 (B)
54%
54%
36%
24%
20%
61.09 (B) (1)
54%
54%
36%
24%
24%
61.09 (B) (2)
54%
54%
36%
24%
20%
62.01 (B) (1)
36%
36%
18%
12%
10%
62.01 (B) (2)
36%
36%
36%
24%
24%
(a)
or
or
or
or
or
7s. 2.4d.
7s. 2.4d.
7s. 2.4d.
4s. 9.6d.
4s. 9.6d.
each*
each*
each*
each*
each*
62.01 (B) (2)
36%
36%
36%
24%
20%
(b)
or
or
or
or
or
7s. 2.4d.
7s. 2.4d.
7s. 2.4d.
4s. 9.6d.
4s.
each*
each*
each*
each*
each*
62.05 (D) (2)
72%
72%
72%
48%
48%
or
or
or
or
or
1s. 5.3d.
1s. 5.3d.
1s. 5.3d.
11.5d.
11.5d.
per gross*
per gross*
per gross*
per gross*
per gross*
62.05 (D) (3)
72%
72%
72%
48%
40%
or
or
or
or
or
1s. 5.3d.
1s. 5.3d.
1s. 5.3d.
11.5d.
9.6d.
per gross*
per gross*
per gross*
per gross*
per gross*
70.04
43.2%
43.2%
28.8%
19.2%
16%
70.05
43.2%
43.2%
28.8%
19.2%
16%
70.06
43.2%
43.2%
28.8%
19.2%
16%
70.13 (A) (1)
36%
36%
24%
16%
13.3%
or
or
or
or
or
8.6d. each*
8.6d. each*
5.8d. each*
3.8d. each*
3.2d. each*
83.07 (A) (2)
32.4%
32.4%
21.6%
14.4%
12%
(a)
83.07 (B) (1)
32.4%
32.4%
21.6%
14.4%
12%
85.08 (B) (1)
54%
36%
36%
24%
24%
or
or
or
or
or
5s. 4.8d.
3s. 7.2d.
3s. 7.2d.
2s. 4.8d.
2s. 4.8d.
each*
each*
each*
each*
each*
85.18 (B) (2)
54%
36%
36%
24%
24%
85.18 (C)
54%
36%
36%
24%
24%
GIVEN under the Official Seal of the Government this 24th day of June, 1969.
SEÁN Ó LOINSIGH,
Taoiseach.
EXPLANATORY NOTE
The effects of the Order are:—
(i) to make certain reductions in customs duties on goods of United Kingdom origin in accordance with the provisions of the Free Trade Area Agreement;
(ii) to maintain in operation the special tariff concessions for certain goods of Northern Ireland origin;
(iii) to implement tariff concessions arising from the Government's accession to the General Agreement on Tariffs and Trade (GATT);
(iv) to transfer the licensing powers in respect of a number of duties on wheaten products from the Minister for Industry and Commerce to the Minister for Agriculture and Fisheries; and
(v) to make a number of changes, of a minor nature, in the Customs Tariff.
The Order comes into operation on the 1st July, 1969.
S.I. No. 98 of 1969.
IMPOSITION OF DUTIES (No. 180) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1969.
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