Legislator Case Law & Legislation
1969_si_98 IE

S.I. No. 98/1969 - Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.

6 Articles / Provisions · Ireland
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Table of Provisions (6)

Statutory Text (6 Articles)

ISB SI

1. This Order may be cited as the Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order, 1969.

ISB SI

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

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.

ISB SI

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.

ISB SI

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

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