S.I. No. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 (1970_si_133) | IE

ISB SI

Reg. 1 S.I. No. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 Open official source

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

ISB SI

Reg. 2 S.I. No. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 Open official source

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

ISB SI

Reg. 3 S.I. No. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 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. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 Open official source

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

S.I. No. 132 of 1966

), is hereby amended by—

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

a

) and 18 (5) (

b

),

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

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

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

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

a

),

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

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

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

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

a

) or (

b

) above) shall not affect their classification provided that the resulting mixtures retain the essential character of the goods falling in those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.",

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

a

) and 33.06(A)(l)(

b

),

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

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

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

(xiii) (

a

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

b

),

(

b

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

b

) of the following

"Of man-made fibres

(i) Warp knitted;

(ii) Other",

(

c

) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 60.01 (A) (2) (

b

)(i) (inserted by this Order) of "(

a

)", "30% or 1s. 4·8d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "10% or 4d. per sq. yd.*", and "10% or 4d. per sq. yd.*", and

(

d

) the insertion in the second, third, fourth, fifth, sixth and seventh columns respectively of the Schedule at tariff heading number 60.01 (A) (2) (

b

)(ii) (inserted by this Order) of "(

a

)", "30% or 1s. 4·8d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "20% or 11·2d. per sq. yd.*", "10% or 5·6d. per sq. yd.*", and "8% or 4·5d. per sq. yd.*",

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

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

(xvi) the substitution of "16% or 2s. each*" for "19·2% or 2s. 4·8d. each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in subheading (A) (1) (

b

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

b

),

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

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

b

),

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

(xx) the substitution of "4s." ,"2s.", "9·6d." and "5s. 7·2d." respectively for "4s. 9·6d.", "2s. 4·8d.", "11·5d." and "6s. 8·6d." wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in subheading (D) (3) (

b

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

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

ISB SI

Reg. 5 S.I. No. 133/1970 - Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order, 1970 Open official source

5. Part III of the Second Schedule to the

Finance Act, 1969

(No. 21 of 1969), shall have effect as if for the several rates specified therein there were substituted the following rates

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured

cigars .. .. .. .. ..

the lb.

4

18

3

4

11

4

cigarettes .. .. .. .. ""

4

16

1.5

4

9

5

cavendish or negrohead .. .. ""

4

17

8.5

4

10

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

4

17

2

4

10

4

other manufactured tobacco

hard pressed tobacco .. .. ""

4

0

3

17

3.5

other pipe tobacco .. .. .. ""

4

13

7.5

4

6

11

other manufactured tobacco .. ""

4

15

10.5

4

9

2

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

4

15

6

4

8

10

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

4

17

8.5

4

10

SCHEDULE

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

02.01 (A)

2d. per lb.

07.01 (IJ) (1)

2d. per lb.

02.04 (A)

6d. per lb.

07.02 (A)

2d. per lb.

02.05 (A)

£1 8s. per cwt.

07.03 (A)

2d. per lb.

02.06 (A)

2d. per lb.

07.06

4d. per lb.

02.06 (D)

6d. per lb.

08.04 (A) (1)

0.5d. per lb.

03.01 (A) (1)

0.5d. per lb.

08.05 (A)

16.7% plus 6.7%

03.02 (A) (2)

0.5d. per lb.

08.07 (A)

1.5d. per lb.

03.02 (B) (1)

6d. per stone

08.07 (B) (1)

0.5d. per lb.

04.06

6d. per lb.

08.08 (B) (2)

1.5d. per lb.

05.04 (A)

£2 10s. per lb.

08.10 (A)

2d. per lb.

06.01 (A)

3d. per lb.

08.11 (A) (2) (a)

1.2d. per lb.

06.01 (B) (1)

3d. per lb.

08.12 (B) (3) (a)

3.3%

06.02 (A) (1)

1.5d. per bush

09.01 (B) (1)

10% plus 1d. per lb.

06.02 (A) (3)

5s. per cwt.

09.01 (B) (2)

10%

06.02 (A) (4)

1.5d. per lb.

09.04 (A)

2.4d. per lb.

06.02 (B) (1)

3d. per lb.

09.06 (A)

2.4d. per lb.

06.02 (B) (2)

1.5d. per lb.

09.07 (A)

2.4d. per lb.

06.03

3d. per lb.

09.08 (A)

2.4d. per lb.

06.04

3d. per lb.

09.09 (A)

2.4d. per lb.

07.01 (B) (1)

4d. per lb.

09.10 (A)

2.4d. per lb.

07.01 (E) (2)

1d. per lb.

11.04 (A)

16.7% plus 6.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

11.06 (A)

1s. 6d. per cwt.

16.04 (A) (1)

10%

16.04 (A) (2)

15%

11.06 (B)

4d. per lb.

16.05 (A)

15%

11.08 (A) (2)

1s. 6d. per cwt.

18.03

9.6d. per lb.

13.03 (A)

10%

18.05

9.6d. per lb.

15.01

£1 2s. 5d. per cwt.

19.01

20% or

15.02 (A)

£1 2s. 5d. per cwt.

1s. 2.4d. per lb.*

15.03 (B)

£1 2s. 5d. per cwt.

19.02 (A) (2)

20% or

15.04 (A)

£1 2s. 5d. per cwt.

1s. 2.4d. per lb.*

19.02 (B) (2)

1s. 9.6d. per lb.

15.06 (A)

£1 2s. 5d. per cwt.

15.07 (B) (1)

13.3%

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

1.2d. per lb.

15.07 (B) (2)

13.3%

13.3 %

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

1d. per lb.

15.08 (B)

13.3%

19.02 (C) (1)

2.4d.

15.12 (A)

£1 2s. 5d. per cwt.

(b) (ii)

per lb.

19.02 (C) (2)

1.2d.

15.12 (B)

13.3%

(a) (ii)

per lb.

15.12 (C) (2)

13.3%

19.02 (C) (2) (b)

18s. 0d. per cwt.

15.13 (A)

13.3 %

19.02 (C) (2)

13.3%

15.13 (B) (1)

£1 2s. 5d. per cwt.

(c) (ii)

19.03

20%

15.13 (B) (2)

13.3%

19.04

1s. 2.4d. per cwt.

16.01 (A)

£5 12s. 0d. per cwt.

16.01 (B) (2)

£1 8s. 0d. per cwt.

19.05 (A) (1) (a)

1d. per lb.

16.02 (A)

£5 12s. 0d. per cwt.

19.05 (A) (1)(b)

20%

19.05 (A) (2)

10%

16.02 (B) (1)

2d. per lb.

19.05 (B) (1)

1d. per lb.

16.02 (B) (3)

6d. per lb.

19.06 (B)

1s. 2.4d. per cwt.

16.03

2s. 6d. per lb.

19.06 (C) (1)

20%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

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

16.7%

21.05 (B) (2)

16%

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

2d. per lb.

21.05 (C)

£1 13s. 7d. per cwt.

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

1.2d. per lb.

21.06 (A)

14s. 5d. per cwt.

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

1s. 0.5d. per gallon

21.06 (B)

13.3%

21.07 (A)

16%

20.02 (A) (1)

16.7%

20.02 (B) (1) (a)

16.7%

21.07 (C)

18s. 0d. per cwt.

21.07 (D)

13.3%

20.02 (B) (2) (a)

2d. per lb.

21.07 (F)

13.3%

20.05 (A) (2) (b)

2d. per lb.

21.07 (G)

2s. 6d. per lb.

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

3.7d. per lb.

21.07 (H) (1)(a)

1d. per lb.

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

1.9d. per lb.

21.07 (H) (1) (b)

10d. per gallon

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

3d. per lb.

21.07 (H) (2) (a)

20%

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

1.2d. per lb.

22.01 (A)

1s. 7.8d. per gallon

20.06 (B) (2) (d)

16.7%

22.01 (B)

6d. per cwt.

20.07 (A)

1s. 7.8d. per gallon

22.02 (A)

20% plus 1s. 7.8d. per gallon

21.01 (A) (1)

10% plus 1d. per lb.

22.02 (B)

is. 7.8d. per gallon

21.01 (A) (2)

10%

22.04 (A)

1s. 0.5d. per gallon

21.02 (A) (1)

10% plus 1d. per lb.

22.07 (C) (1) (b)

2s. per gallon

21.02 (A) (2)

10%

22.07 (D) (2)

1s. 7.8d. per gallon

21.03 (A)

7.2d. per lb.

22.10

9d. per gallon

21.04 (A)

7.2d. per lb.

25.06 (A)

26.7%

21.3%

21.04 (B) (1)

1d. per lb.

25.06 (B)

8.9%

7.1%

21.05 (B) (1)

£1 13s. 7d. per cwt.

25.07 (A)

8.9%

7.1%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

25.08 (A)

4.8d. per cwt.

3.8d. per cwt.

30.03 (G) (1)

20%

16%

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

1d. per lb.

0.8d. per lb.

25.13 (A)

8.9%

7.1%

25.15 (A)

26.7%

21.3%

30.03 (G) (2) (a) (ii)

10d. per gallon

25.15 (B) (1)

26.7%

21.3%

30.04 (A)

13.3% or 2.4d. per lb.*

10.7% or 1.9d. per lb.*

25.16 (A)

26.7%

21.3%

25.17 (A)

26.7%

21.3%

25.17 (B) (1)

8.9%

7.1%

30.05 (A) (1) (b)

13.3% or 4s. per 100 containers*

25.18 (A)

26.7%

21.3%

25.20 (A)

3.6d. per cwt.

2.9d. per cwt.

32.08 (A)

20%

25.23

8%

6.4 %

32.08 (B)

13.3%

10.7%

25.27 (A)

26.7%

21.3%

32.09 (A)

20%

16%

27.07 (B)

13.3%

10.7%

32.11

13.3%

10.7%

27.10 (B)

13.3%

10.7 %

32.12 (A)

20%

16%

27.10 (C)

10%

8%

32.13

13.3%

10.7%

27.10 (D) (1)

4.8d. per gallon

3.8d. per gallon

33.04 (A) (1) (a)

10% plus 1d. per lb.

8% plus 0.8d. per lb.

28.13 (A)

8.9%

7.1%

28.40 (A)

13.3%

10.7%

33.04 (A) (1) (b)

10% plus 10d. per gallon

29.01 (B)

13.3%

10.7 %

29.02 (A)

4s. per gallon

3s. 2.4d. per gallon

33.04 (A) (2)

10%

8%

33.04 (B) (1) (a)

1d. per lb.

0.8d. per lb.

29.04 (A)

20%

16%

29.05 (A)

20%

16%

33.04 (B) (1) (b)

10d. per gallon

30.03 (A)

13.3% or 4s. per 100 containers*

10.7% or 3s.2.4d. per 100 containers*

33.05 (A)

10%

8%

33.05 (B)

40% or £2 per gallon*

32% or £1 12s. per gallon*

30.03 (C)

13.3%

10.7%

30.03 (D)

2.4d per lb.

1.9d. per lb.

33.06 (A) (2) (a)

40% or 4s. per lb.*

30.03 (E)

13.3%

10.7%

30.03 (F)

20% or 1s. 2.4d. per lb.*

16% or 11.5d. per lb.*

33.06 (A) (2) (b)

40% or £2 per gallon*

32% or £1 12s. per gallon*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

33.06 (B)

20%

16%

37.05 (B)

13.3%

10.7%

33.06 (D) (1) (a)

40% or 4s. per lb.*

32% or 3s. 2.4d. per lb.*

38.11 (A)

10% or 0.2d. each*

8% or 0.2d. each*

33.06 (D) (1) (b)

40% or £2 per gallon*

32% or £1 12s. per gallon*

38.11 (B)

13.3%

10.7%

38.17 (A)

16%

12.8%

38.19 (C)

13.3%

10.7%

34.01

20%

16%

38.19 (D)

10% or 0.8d. per lb.*

8% or 0.6d. per lb.*

34.02

20%

16%

34.03 (A)

10%

8%

34.03 (B)

4.8d. per gallon

3.8d. per gallon

38.19 (E)

13.3%

39.01 (A)

13.3%

34.05 (A) (2)

13.3%

10.7%

39.01 (B)

£2 per lb.

£1 12s. per lb.

34.05 (B) (1)

20%

16%

34.06

10%

8%

39.01 (C)

16%

35.01 (A)

20%

16%

39.01 (D)

16%

12.8%

35.03 (A)

20%

16%

39.01 (E) (1)

13.3 %

10.7%

35.05 (A)

10% or 0.8d. per 1b.†

8% or 0.6d. per lb.†

39.01 (E) (2) (a)

10%

8%

39.02 (A)

13.3%

10.7%

35.05 (B)

1s. 2.4d. per cwt.

11.5d. per cwt.

39.02 (B)

£2 per lb.

£1 12s. per lb.

35.06 (A) (1)

10%

8%

39.02 (C)

10%

8%

35.06 (B) (1)

20%

16%

39.02 (D)

6.4d. per sq. yd.

5.1d. per sq. yd.

35.06 (B) (2)

10%

8%

35.06 (B) (3)

10% or 0.8d. per lb.*

8% or 0.6d. per lb.*

39.02 (E)

16%

39.02 (F)

16%

12.8%

39.02 (G) (1)

13.3%

10.7%

35.06 (B) (4)

1s. 2.4d. per cwt.

11.5d. per cwt.

39.02 (G) (2)

10%

8%

35.06 (B) (5)

13.3 %

10.7%

39.02 (G) (3) (a)

10%

8%

36.06

12s. 1.5d.

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

39.03 (A) (1)

13.3%

10.7%

39.03 (B) (1)

20%

16%

39.03 (B) (2)

£2 per lb.

£1 12s. per lb.

36.08 (B)

13.3%

10.7%

37.03 (A) (1)

2%

1.6%

39.03 (B) (3)

16%

9.6%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

39.03 (B) (4)

16%

12.8%

39.07 (H)

10%

8%

39.03 (B) (5) (a)

13.3%

10.7%

39.07 (IJ)

16%

12.8%

39.07 (K)

20%

16%

39.03 (B) (5)

10%

8%

(b) (i)

39.07 (L)

10%

8%

39.04 (A)

£2 per lb.

£1 12s. per lb.

39.07 (M)

16%

12.8%

39.07 (N)

20% or 0.4d. the length of ten beads or fraction of ten beads*

16% or 0.3d. the length of ten beads or fraction of ten beads*

39.04 (B)

13.3%

10.7%

39.04 (C) (1)

10%

8%

39.05 (A)

£2 per lb.

£1 12s. per lb.

39.05 (B)

13.3%

10.7%

39.07 (O)

20%

39.05 (C) (1)

10%

8%

39.07 (P)

6.4d. per sq. yd.

5.1d. per sq. yd.

39.06 (A)

£2 per lb.

£1 12s. per lb.

39.07 (Q)

13.3%

39.06 (B)

13.3%

10.7%

39.07 (R)

13.3%

10.7%

39.06 (C) (1)

10%

8%

39.07 (S)

£2 per lb.

£1 12s. per lb.

39.07 (A) (1)

16%

12.8%

39.07 (A) (2)

13.3%

10.7%

39.07 (T)

10%

39.07 (A) (4) (a)

10%

8%

39.07 (U)

13.3%

10.7%

39.07 (V)

13.3%

10.7%

39.07 (B) (1)

13.3%

10.7%

39.07 (W) (1)

10%

8%

39.07 (B) (2)

10%

8%

40.06 (A)

13.3%

10.7%

39.07 (C)

13.3%

10.7%

40.07 (A)

32%

25.6%

39.07 (D) (1)

13.3%

10.7 %

40.08 (A)

13.3%

10.7%

39.07 (D) (2)

13.3%

10.7%

40.11 (A)(l)

32.5% or 6s. 3d. each*

39.07 (D) (3)

13.3%

10.7%

39.07 (D) (4)

16%

12.8%

39.07 (D) (5)

16%

12.8%

40.11 (A) (2)

32.5%

39.07 (D) (6)

10%

8%

40.11 (A) (3)

22.5%

39.07 (E) (2)

13.3%

10.7%

40.11 (A) (4)

30%

39.07 (E) (3)

10%

8%

40.11 (B)

20%

16%

39.07 (F) (1)

12%

9.6%

40.12 (A)

2.4d. each

1.9d. each

39.07 (F) (3)

20%

16%

40.13 (B)

4%

3.2%

39.07 (G)

20%

16%

40.13 (C)

20%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

40.14 (A)

4%

3.2%

44.13 (B)

13.3%

10.7%

40.14 (B)

0.4d. each

0.3d. each

44.14 (A)

20%

16%

41.02 (A)

6%

44.15 (A)

20%

16%

41.02 (B)

20% or 2.4d. per lb.*

44.15 (B) (1)

10%

8%

44.16 (A)

10%

8%

44.18

10%

8%

41.03 (A)

6%

41.03 (B)

20% or 2.4d. per lb.*

20% or 2.4d. per lb*.

44.19 (A)

13.3%

10.7%

44.20 (A)

20%

16%

44.20 (B)

16.7%

13.3%

41.10

13.3%

44.21 (B)

10%

8%

42.01 (A)

16%

12.8%

44.21 (C)

13.3%

10.7%

42.02 (B)

8.9%

7.1%

42.02 (C)

20%

16%

44.22 (A)

13.3%

10.7%

42.02 (D)

16%

12.8%

44.23

13.3%

10.7%

42.03 (A)

16%

12.8 %

44.24 (A)

13.3%

10.7%

42.03 (C)

4%

3.2%

44.24 (B)

13.3%

10.7%

42.03 (D)

20%

16%

44.25 (A)

13.3%

10.7%

42.04 (A)

8%

6.4%

44.25 (B)

16%

12.8%

42.05 (A)

13.3%

10.7%

44.27 (A) (2)

16.7%

13.3%

42.05 (B)

13.3%

10.7%

44.27 (B) (1)

8.9%

7.1%

42.05 (C)

20%

16%

44.27 (B) (2)

13.3%

10.7 %

42.05 (D)

20%

16%

44.27 (C)

20% or 0.4d. per length of 10 beads or fraction of 10 beads*

16% or 0.3d. per length of 10 beads or fraction of 10 beads*

42.05 (E)

16%

12.8%

42.05 (F)

16%

12.8%

42.05 (G)

40% or 9.6d. per gross*

32% or 7.7d. per gross*

44.27 (D)

16.7%

43.02 (A)

10%

8%

44.28 (A)

20%

16%

43.02 (B)

20%

16%

44.28 (B) (1)

20% or 1s. 2.4d. per rung, round, step or tread*

16% or 11.5d. per rung, round, step or tread*

43.03 (A)

20%

16%

43.03 (B)

10%

8%

43.04 (B)

20%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

44.28 (B) (2)

20% or 7.2d. per rung, round, step or tread*

16% or 5.8d. per rung, round, step or tread*

48.03 (A)

2%

1.6%

48.03 (B) (1)

13.3% plus 2%

10.7% plus 1.6%

48.03 (B) (2)

2%

1.6%

44.28 (B) (3)

20%

16%

48.03 (C)

10%

8%

44.28 (C)

13.3%

10.7%

48.04 (A) (1)

2%

1.6%

44.28 (D)

13.3 %

10.7%

48.04 (A) (2) (a)

13.3% plus 2%

10.7% plus 1.6%

44.28 (E)

16%

12.8%

44.28 (F) (1)

13.3% or 3s. 2.4d. per gross*

10.7% or 2s. 6.7d. per gross*

48.04 (A) (2) (b)

11.3% plus 2%

9.1% plus 1.6%

48.04 (B) (1)

13.3%

10.7%

44.28 (F) (2)

13.3% or 6s. 4.8d. per gross*

10.7% or 5s. 1.4d. per gross*

48.04 (B) (2)

10%

8%

48.05 (A)

13.3%

10.7%

44.28 (G)

10%

8%

48.05 (B) (1)

2%

1.6%

46.01 (A)

16%

12.8%

48.05 (B) (2) (a)

13.3% plus 2%

10.7% plus 1.6%

46.02 (A)

10%

8%

46.03 (A)

10%

8%

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

13.3% plus 2%

46.03 (B)

12%

9.6%

48.01 (A) (1)

2.4d. per sq. yd.

1.9d. per sq. yd.

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

11.3% plus 2%

9.1% plus 1.6%

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

13.3% plus 2%

10.7% plus 1.6%

48.05 (C)

10%

8%

48.06 (B)

4%

3.2%

48.01 (A) (2)

2%

1.6%

(a) (ii)

48.06 (C)

10%

8%

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

11.3% plus 2%

9.1% plus 1.6%

48.07 (A)

13.3%

10.7%

48.07 (B)

8%

6.4%

48.01 (A) (2) (b)

2%

1.6%

48.07 (C)

11.3%

9.1%

plus 2%

plus 1.6%

48.01 (B) (1)

2.4d. per sq. yd.

1.9d. per sq. yd.

48.07 (D)

20% or

16% or

48.01 (B) (2)

10%

8%

£1 per 1b.† KT+>16s. per 1b.†

48.02 (A)

10%

8%

48.07 (E)

2.4d. per sq. yd.

1.9d. per sq. yd.

48.02 (B)

2%

1.6%

48.02 (C)

10%

8%

48.07 (F)

8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

48.07 (G)

13.3%

10.7%

48.15 (B)

13.3%

10.7%

48.07 (H) (1) (a)

16%

12.8%

48.15 (C)

13.3%

10.7%

48.15 (D)

40%

32%

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

4%

3.2%

48.15 (E)

10%

8%

48.07 (H) (2) (a)

13.3% plus 2%

10.7% plus 1.6%

48.15 (F)

13.3 %

10.7%

48.15 (G)

13.3%

10.7%

48.07 (H) (2) (b)

2%

1.6%

48.15 (H)

13.3%

10.7 %

48.15 (IJ)

16%

12.8%

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

13.3% plus 2%

10.7% plus 1.6%

48.15 (K)

8%

6.4%

48.15 (L)

8%

6.4%

48.7 (H) (2) (c) (ii)

11.3% plus 2%

9.1% plus 1.6%

48.15 (M)

11.3% plus 2%

9.1% plus 1.6%

48.07 (IJ)(1)

4%

3.2%

48.15 (N)

13.3% plus 2%

10.7% plus 1.6%

48.07 (IJ) (2)

10%

8%

48.09 (A)

3.2d. per sq. yd.

2.6d. per sq. yd.

48.15 (O)

8%

6.4%

48.09 (B) (1)

2.4d. per sq. yd.

1.9d. per sq. yd.

48.15 (Q) (1)

2%

1.6%

48.15 (Q) (2)

13.3% plus 2%

10.7% plus 1.6%

48.10

2%

1.6%

48.11 (A)

4% or 1d. per linear yard† plus 2%

3.2% or 0.8d. per linear yard† plus 1.6%

48.15 (Q) (3)

11.3% plus 2%

9.1% plus 1.6%

48.15 (R)

10%

8%

48.16 (A)

13.3%

48.11 (B)

16%

12.8%

48.16 (B)

10%

48.12

9.6d. per sq. yd.

7.7d. per sq. yd.

48.17 (A)

10%

8%

48.13 (A)

20% or 2.4d. each†

16% or 1.9d. each†

48.18 (A) (1)

10% or 3.2d. each*

8% or 2.6d. each*

48.13 (B) (1)

20% or £1 per 1b.†

16% or 16s. per 1b.†

48.18 (A) (2)

10% or 1.6d. each*

8% or 1.3d. each*

48.13 (B) (2)

10%

8%

48.18 (A) (3)

10%

8%

48.14

10%

8%

48.18 (B) (1)

10%

8%

48.15 (A)

10%

48.18 (B) (2)

15%

12%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

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

20%

16%

48.18 (B) (3)

20%

16%

48.19

10%

8%

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

4%

3.2 %

48.20 (B)

13.3%

10.7 %

50.03 (A)

30%

24%

48.21 (A)

16%

12.8%

50.03 (B)

13.3%

10.7%

48.21 (Al)

20%

16%

50.04 (A) (1)

15%

12%

48.21 (B)

13.3%

10.7%

50.04 (A) (2)

16%

12.8%

48.21 (C)

13.3%

10.7%

50.04 (B) (1)

13.3%

10.7%

48.21 (D)

13.3%

10.7%

50.04 (B) (2) (a)

13.3%

10.7%

48.21 (E)

£2 per lb.

£1 12s. per lb.

x

50.05 (A) (1)

15%

12%

48.21 (F)

20%

16%

50.05 (A) (2)

16%

12.8%

48.21 (G)

16%

12.8%

50.05 (B) (1)

13.3%

10.7%

48.21 (H)

16%

12.8%

50.05 (B) (2) (a)

13.3%

10.7%

48.21 (IJ)

12%

9.6%

48.21 (K)

18.7%

50.06 (A) (1)

15%

12%

48.21 (L)

10%

50.06 (A) (2)

16%

12.8%

48.21 (M)

13.3%

10.7%

50.06 (B) (1)

13.3%

10.7%

48.21 (N)

10%

8%

50.06 (B) (2) (a)

13.3%

10.7%

48.21 (O) (1)

16%

12.8%

50.07 (A) (1)

15%

12%

49.01 (A)

12%

9.6%

50.07 (A) (2)

16%

12.8%

49.01 (D) (1)

20%

16%

50.07 (B) (1)

13.3%

10.7%

49.01 (D) (2)

4%

3.2%

50 09 (A)

13.3% or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

49.04 (A)

12%

9.6%

49.07 (B)

10%

8%

49.07 (C) (1)

20%

16%

50.09 (B)

13.3% or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

49.07 (C) (2)

4%

3.2%

49.09

10%

8%

50.09 (C) (1)

8%

49.10

20%

16%

50.09 (C) (2) (a) (i)

25% or 6s. per sq. yd.*

49.11 (A)

20%

16%

49.11 (B) (1)

20%

16%

49.11 (B) (2)

10%

8%

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

25% or 3s. per sq. yd.*

49.11 (B) (3)

13.3%

10.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

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

25% or 1s. 4d. per sq. yd.*

51.04 (C) (1) (b)

25% or 3s. per sq. yd.*

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

13.3% or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

51.04 (C) (2)

13.3% or 8d. per sq. yd.*

50.10 (A)

13.3% or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

52.01 (A) (1)

13.3%

52.01 (A) (2)

13.3%

10.7%

52.01 (B) (1)

13.3%

10.7%

50.10 (B)

13.3 % or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

53.03 (A)

30%

24%

53.03 (B)

13.3%

10.7%

50.10 (C) (1)

8%

53.04 (A)

30%

24%

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

25% or 6s. per sq. yd.*

53.04 (B)

13.3%

10.7%

53.05 (A)

13.3%

10.7%

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

25% or 3s. per sq. yd.*

53.06

9%

53.07

9%

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

25% or 1s. 4d. per sq. yd.*

53.08

9%

53.09

9%

53.10

9%

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

13.3 % or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

53.11 (A)

13.3% or 8d. per sq. yd.*

13.3 % or 8d. per sq. yd.*

51.01 (B)

13.3%

10.7%

53.11 (B)

13.3% or 8d. per sq. yd.*

51.02 (A)

16%

12.8%

51.04 (A)

13.3 % or 8d. per sq. yd.*

13.3% or 8d. per sq. yd.*

53.11 (C) (1)

25% or 6s. per sq. yd.*

51.04 (B)

13.3% or 8d. per sq. yd.*

53.11 (C) (2) (b)

13.3 % or 8d. per sq. yd.*

13.3 % 8d. per sq. yd.*

51.04 (C) (1) (a)

25% or 6s. per sq. yd.*

53.12 (A)

13.3% or 8d. per sq. yd.*

10.7% or 6.4d. per sq. yd.*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

53.12 (B) (1) (a)

25% or 6s. per sq. yd.*

25% or 6s. per sq. yd*

54.05 (B)

13.3%

10.7%

or

8d.

6.4d.

per sq. yd.*

53.12 (B) (1)

25%

54.05 (C) (1)

8%

(b)

or

3s.

54.05 (C) (2)

25%

per sq. yd.*

(a)

or

6s.

53.12 (B) (2)

13.3%

10.7%

per sq. yd.*

or

54.05 (C) (2)

25%

8d.

6.4d.

per sq. yd.*

per sq, yd.*

(b)

or

3s.

per sq. yd.*

53.13 (A)

13.3%

10.7%

or

54.05 (C) (3)

13.3%

10.7%

8d.

6.4d.

per sq. yd.*

or 8d.

or 6.4d.

per sq. yd.*

53.13 (B) (1)

25%

(a)

or

55.03 (A)

30%

6s.

per sq. yd.*

55.03 (B)

13.3%

53.13 (B) (1)

25%

55.04 (A)

13.3%

(b)

or

3s.

55.04 (B)

13.3%

per sq. yd.*

55.05

13.3%

53.13 (B) (2)

13.3%

10.7%

or

55.06

13.3%

8d.

6.4d.

per sq. yd.*

55.07 (A)

13.3%

or

54.01 (A)

30%

24%

8d.

per sq. yd.*

54.01 (B)

13.3%

10.7%

55.07 (B)

13.3%

54.01 (C)

13.3%

10.7%

or

8d.

54.02 (A)

30%

24%

per sq. yd.*

54.02 (B)

13.3%

10.7%

55.07 (C) (1)

25%

or

54.02 (C)

13.3%

10.7%

1s. 4d.

per sq. yd.*

54.03 (A)

15%

12%

55.07 (C) (2)

13.3%

13.3 %

or

54.03 (B)

15%

12%

8d.

per sq. yd.*

54.03 (C) (1)

13.3%

10.7%

55.08 (A)

13.3%

54.04 (A)

15%

12%

or

8d.

54.04 (B) (1)

13.3%

10.7%

per sq. yd.*

54.05 (A)

13.3%

10.7%

55.08 (B) (1)

25%

or 8d. per sq. yd.*

or 6.4d. per sq. yd.*

or 1s. 4d. per sq. yd.*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

55.08 (B) (2)

13.3%

56.07 (D) (1)

25%

or 8d. per sq. yd.*

(b)

or 3s. per sq. yd.*

55.09 (A)

13.3%

56.07 (D) (2)

13.3%

or 8d. per sq. yd.*

55.09 (B)

13.3%

or

57.01 (A)

30%

24%

8d.

per sq. yd.*

57.01 (B)

13.3%

10.7%

55.09 (C)

13.3%

13.3 %

57.01 (C)

13.3%

10.7%

55.09 (D) (1)

25%

57.02 (A)

30%

24%

(a)

or 6s.

per sq. yd.*

57.02 (B)

13.3%

10.7%

55.09 (D) (1)

25%

57.04 (A)

30%

24%

(b)

or

3s. per sq. yd.*

57.04 (B)

13.3 %

10.7%

57.04 (C)

13.3%

10.7%

55.09 (D) (2)

25%

(a)

or

57.05 (B)

16%

12.8%

1s. 4d.

per sq. yd.*

57.07 (A)

13.3%

10.7%

55.09 (D) (2) (b)

13.3% or

57.07 (B) (1) (b)

13.3%

10.7%

8d.

57.09

13.3%

10.7%

per sq. yd.*

or 8d.

or 6.4d.

56.03 (A)

30%

24%

per sq. yd.*

56.03 (B)

13.3%

10.7%

57.11

13.3% or

10.7% or

56.04 (A)

13.3%

10.7%

8d.

6.4d.

per sq. yd.*

56.04 (B)

13.3%

10.7%

58.01

16%

56.05

13.3%

10.7%

58.02 (A)

4%

56.06 (A)

13.3%

10.7%

58.02 (B) (1)

16%

56.07 (A)

13.3 % or

13.3% or

(b)

8d.

58.02 (B) (2)

16.6%

per sq. yd.*

(b)

56.07 (B)

13.3%

58.04 (A) (1)

13.3%

or 8d.

or 8d

or 8d.

per sq. yd.*

56.07 (C)

13.3%

58.04 (A) (2)

13.3%

10.7%

56.07 (D) (1)

25%

or

(a)

or

8d.

6.4d.

6s.

per sq. yd.*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

58.04 (B) (1)

25%

58.05 (E) (1)

13.3 %

13.3%

(a) (i) (I)

or

6s.

58.05 (E) (2)

13.3%

10.7%

per sq. yd.*

per sq, yd.*

58.05 (F) (1)

20%

58.04 (B) (1)

25%

(b)

(a) (i) (II)

or

3s.

58.05 (F) (2)

16%

per sq. yd.*

(a)

58.04 (B) (1)

25%

58.05 (F) (2)

16%

12.8%

(a) (ii)

or

(b)

1s. 4d.

per sq. yd.*

58.05 (F) (3)

25%

(a)

or

58.04 (B) (1)

13.3%

13.3 %

1s. 4d.

(a) (iii) (I)

or

per sq. yd.*

8d.

per sq. yd.*

58.05 (F) (3)

13.3 %

13.3%

(b) (i)

58.04 (B) (1)

13.3%

10.7%

(a) (iii) (II)

or

58.05 (F) (3)

13.3%

10.7%

8d.

6.4d.

(b) (ii)

per sq. yd.*

58.06 (A) (1)

16%

12.8%

58.04 (B) (2)

13.3%

(a)

or

58.06 (A) (2)

13.3%

10.7%

8d.

per sq. yd.*

58.07 (A) (1) (a)

15%

12%

58.04 (B) (2)

13.3%

10.7%

(b)

or

58.07 (A) (1)

16%

12.8%

8d.

6.4d.

(b)

per sq. yd.*

58.07 (A) (2)

13.3%

10.7 %

58.04 (B) (2A)

13.3% or

(a) (ii)

8d.

58.07 (A) (2)

13.3%

10.7 %

per sq. yd.*

(b) (i)

58.05 (A) (2) (a)

16% or

58.07 (B) (1)

13.3%

10.7%

0.4d.

58.07 (B) (2)

40%

per linear yard*

(a) (i) (I)

58.07 (B) (2)

40%

32%

58.05 (A) (2)

16%

12.8%

(a) (i) (II)

(b)

or

0.4d.

0.3d.

58.07 (B) (2)

16%

per linear yard*

(a) (ii) (I)

58.07 (B) (2)

16%

12.8%

58.05 (B)

16%

12.8 %

(a) (ii) (II)

58.05 (C) (1)

40%

59.01 (A)

12%

9.6%

58.05 (C) (2)

40%

32%

59.01 (B)

13.3%

10.7%

or

58.05 (D) (2)

20%

2.4d.

1.9d.

(a)

per 1b.*

58.05 (D) (2)

20%

16%

59.01 (C)

13.3%

10.7%

(b)

59.01 (D)

30%

24%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

59.02 (A) (2)

16.6%

13.3 %

59.08 (B) (1)

(a)

16%

59.02 (B) (2)

8%

6.4%

59.08 (B) (1)

16%

12.8%

59.02 (C) (2)

10%

8%

(b)

59.03 (A)

16%

12.8%

59.09 (A) (1)

16%

59.03 (B)

20%

16%

59.09 (A) (2)

16%

12.8%

59.03 (C)

10%

8%

59.09 (B) (1)

8%

59.03 (D) (1)

13.3%

10.7%

59.09 (B) (2)

25%

or

(a)

or

8d.

6.4d.

3s.

per sq. yd.*

59.04 (A) (1)

13.3%

10.7%

59.09 (B) (2)

25%

(b)

(b) (i)

or 1s.4d.

or 1s. 4d.

59.04 (A) (2)

16%

12.8%

per sq. yd.*

59.04 (B) (2)

13.3%

10.7 %

59.09 (B) (2)

13.3%

(b) (ii) (I)

or

59.06 (A)

40%

32%

(Ia)

8d.

or

per sq. yd.*

per sql yd.*

9.6d.

7.7d.

per gross*

59.09 (B) (2)

13.3%

10.7%

(b) (ii) (I)

or

59.07 (A) (1)

13.3%

(lb)

8d.

6.4d.

or

per sq. yd.*

8d.

per sq. yd.*

59.10 (A)

6.4d.

5.1d.

per sq. yd.

59.07 (A) (2)

13.3%

10.7%

or

59.10 (B)

9.6d.

7.7d.

8d.

6.4d.

per sq. yd.

per sq. yd.*

59.11 (A)(l)

16%

59.07 (B)

8%

59.11 (A) (2)

16%

12.8%

59.07 (C) (2)

25%

(a)

or

59.11 (B) (1)

13.3%

3s.

or

per sq. yd.*

8d.

per sq. yd.*

59.07 (C) (2)

25%

(b) (i)

or

59.11 (B) (2)

13.3%

10.7%

1s.4d.

1s. 4d.

or

per sq. yd.*

8d.

6.4d.

per sq. yd.*

59.07 (C) (2)

13.3%

13.3 %

(b) (ii) (I)

or

(Ia)

8d.

59.11 (C) (2)

25%

per sq. yd.*

(a) (i)

or

6s.

59.07 (C) (2)

13.3%

10.7%

per sq. yd.*

(b) (ii) (I)

or

(lb)

8d.

6.4d.

per sq. yd.*

59.11 (C) (2)

25%

(a) (ii)

or

59.08 (A) (1)

20%

3s.

per sq. yd.*

59.08 (A) (2)

20%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

59.11 (C) (2)

25%

59.12 (E) (2)

13.3%

(b) (i)

or

(b) (ii) (I)

or

1s. 4d.

(Ia)

8d.

per sq. yd.*

59.11 (C) (2)

13.3%

59.12 (E) (2)

13.3%

10.7%

(b)(ii)(I)

or

(b) (ii) (I)

or

(Ia)

8d.

(lb)

8d.

6.4d.

per sq. yd.*

59.11 (C) (2)

13.3%

10.7 %

59.13 (A) (1)

32%

(b) (ii) (I)

or

(lb)

8d.

6.4d.

59.13 (A) (2)

32%

25.6%

per sq. yd.*

59.13 (B) (1)

32%

59.12 (A) (1)

13.3 %

13.3%

(a)

or

8d.

59.13 (B) (1)

32%

25.6%

per sq. yd.*

(b)

59.12 (A) (2)

13.3%

10.7%

59.13 (B) (2)

10%

or

(a)

8d.

6.4d.

per sq. yd.*

59.13 (B) (2) (b)

10%

8%

59.12 (B) (1)

13.3%

or

59.14 (A) (1)

16%

8d.

per sq. yd.*

59.14 (A) (2)

16%

12.8%

59.12 (B) (2)

13.3%

10.7%

59.16 (A)

25%

or

8d.

6.4d.

1s. 4d.

per sq. yd.*

59.12 (C)

16%

12.8 %

59.16 (B) (1)

20% or

59.12 (D) (1)

20%

16%

1s. 0.8d. per sq. yd.*

59.12 (D) (2)

10%

59.16 (B) (2)

20%

16%

(a)

or

1s. 0.8d.

10.2d.

59.12 (D) (2)

(b)

10%

8%

per sq. yd.*

59.17 (A) (1)

13.3%

59.12 (E) (1)

8%

59.17 (A) (2)

13.3%

10.7%

59.12 (E) (2)

25%

(a) (i)

or 6s.

60.01 (A) (1)

13.3%

10.7%

per sq. yd.*

60.01 (A) (2) (a)

20%

16%

59.12 (E) (2)

25%

(a) (ii)

or 3s.

60.01 (A) (2) (c)

10%

8%

per sq. yd.*

60.02 (A) (1)

10%

8%

59.12 (E) (2)

25%

(b) (i)

or

60.02 (A) (2)

16s.

12s. 10s.

1s. 4d.

(a)

per dozen

per sq. yd.*

pairs

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

60.02 (A) (2) (b)

20%

16%

60.04 (A) (1)

12% plus 2s. 4.8d.

60.02 (A) (3)

12s.

9s. 7.2d.

each

(a)

per dozen

pairs

60.04 (A) (2)

12% plus

60.02 (A) (3) (b)

20%

16%

1s. 7.2d. each

60.02 (B) (1)

4s.

3s. 2.4d.

60.04 (A) (3) (a)

12%

(a)

per dozen pairs

60.02 (B) (1) (b)

16s. per dozen pairs

12s. 10d. per dozen

pairs

60.04 (A) (3) (b)

12%

60.04 (B) (1)

13.3%

10.7%

60.02 (B) (1) (c)

20%

16%

60.04 (B) (2) (a)

20% or

16% or

60.02 (B) (2) (a)

4s. per dozen pairs

3s. 2.4d. per dozen pairs

6.4d. each*

5.1d. each*

60.02 (B) (2) (b)

20%

16%

60.04 (B) (2) (b)

20%

16%

60.02 (C)

20%

16%

60.05 (A) (1) (a)

16%

60.03 (A) (1)

20%

16%

60.05 (A) (1)

16%

12.8%

60.03 (A) (2)

13.3%

10.7%

(b)

60.03 (B) (1)

20% or 13s. 4d.

16% or 10s. 8d.

60.05 (A) (2) (a)

20%

per dozen pairs*

60.05 (A) (2) b)

20%

16%

60.03 (B) (2)

25%

(a) (i)

60.05 (B)

13.3%

10.7%

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

25% or

60.05 (C) (1)

10%

8%

10s. per dozen pairs*

60.05 (C) (2)

20% or 4s. each*

16% or 3s. 2.4d. each*

60.03 (B) (2)

20%

(b)

60.05 (D) (1)

10%

8%

60.03 (C) (1) (a)

25%

60.06 (A) (1)

32%

25.6%

60.06 (B) (1)

20%

16%

60.03 (C) (1) (b)

25% or

(a)

10s. per dozen pairs*

60.06 (B) (1) (b)

10%

8%

60.06 (C) (1)

16%

12.8%

60.03 (C) (2)

20%

61.01 (A)

4%

60.03 (C) (3)

20%

16%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

61.01 (B)

20% or £1 each*

61.09 (A) (1)

20% or 1s. 4d. each*

61.01 (C)

20%

61.09 (A) (2)

20% or

16% or

61.02 (A) (1)

4%

1s. 4d. each*

1s. 0.8d. each*

61.02 (A) (2)

4%

3.2 %

61.09 (B) (1)

20%

61.02 (B) (1)

20%

61.09 (B) (2)

20%

16%

61.02 (B) (2)

20%

16%

61.10 (A) (1)

4s.

61.03 (A) (1)

12% plus 2s. 4.8d.

(a) (i)

per dozen pairs

each

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

16s. per dozen

61.03 (A) (2)

12% plus

pairs

1s. 7.2d. each

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

20%

61.03 (A) (3)

12%

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

4s. per dozen

3s. 2.4d. per dozen

61.03 (B)

20%

pairs

61.04 (A)

12%

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

20%

16%

61.04 (B) (1)

20%

61.10 (A) (2)

16s.

61.04 (B) (2)

20%

16%

(a) (i)

per dozen pairs

61.05 (A)

10%

61.10 (A) (2)

20%

61.05 (B) (1)

20%

(a) (ii)

61.05 (B) (2)

20%

16%

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

12s. per dozen

9s. 7.2d. per dozen

61.06 (A) (1)

10%

pairs

61.06 (A) (2)

10%

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

20%

16%

61.06 (B) (1)

20%

(a)

61.10 (B) (1)

20%

61.06 (B) (1)

(b)

20%

61.10 (B) (2)

20%

16%

61.10 (C) (1)

16%

61.06 (B) (2)

(a)

20%

16%

(a)

61.10 (C) (1)

16%

12.8%

61.06 (B) (2)

(b)

20%

16%

(b)

61.10 (C) (2)

20%

16%

61.07 (A)

20%

(a) (i)

or 13s. 4d.

or 10s. 8d.

61.07 (B)

20%

16%

per dozen pairs*

61.08 (A)

20%

61.10 (C) (2)

20%

16%

61.08 (B)

20%

16%

(a) (ii)

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

61.10 (C) (2)

20%

62.02 (A) (4)

20%

16%

(b) (i)

(b)

or

7s. 6d.

6s.

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

20%

16%

each*

62.02 (A) (5) (a)

20%

61.11 (B) (1)

20%

62.02 (A) (5) (b)

20%

16%

61.11 (B) (2)

20%

16%

62.01 (A) (1)

20%

62.02 (C) (1)

13.3%

62.01 (A) (2)

20%

16%

62.02 (C) (2)

13.3%

10.7%

62.01 (B) (1)

10%

8%

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

10%

62.01 (B) (2)

20%

(a)

or

62.02 (D) (1)

10%

4s.

(a) (ii)

each*

62.02 (D) (1)

20%

62.01 (B) (2)

20%

16%

(b) (i) (I)

or

(b)

or

1.6d.

4s.

3s. 2.4d.

each*

62.02 (D) (1)

20%

16%

62.02 (A) (1)

10%

(b) (i) (II)

or

1.6d.

1.3d.

62.02 (A) (2)

20%

each*

(a)

or

4s.

62.02 (D) (1)

20%

each*

(b) (ii) (I)

or

9.6d.

62.02 (A) (2)

20%

16%

each*

(b)

or

4s.

3s. 2.4d.

62.02 (D) (1)

20%

16%

each*

(6) (ii) (II)

or

9.6d.

7.7d.

62.02 (A) (3)

20%

each*

(a) (i)

or

1s. 7.2d.

62.02 (D) (1)

20%

each*

(b) (iii) (I)

or

1s. 2.4d.

62.02 (A) (3)

20%

16%

each*

(a) (ii)

or

1s. 7.2d.

1s. 3.4d.

62.02 (D) (1)

20%

16%

each*

(b) (iii) (II)

or

1s. 2.4d.

11.5d.

62.02 (A) (3)

20%

each*

(b) (i)

or

9.6d.

62.02 (D) (1)

10%

each*

(c) (i)

62.02 (A) (3)

20%

16%

62.02 (D) (1)

20%

(b) (ii)

or

(c) (ii) (I)

9.6d.

7.7d.

each*

62.02 (D) (1)

20%

16%

(c) (ii) (II)

62.02 (A) (4)

20%

(a)

or

62.02 (D) (2)

13.3%

7s. 6d.

(a) (i)

or

each*

8d.

per sq. yd.*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

62.02 (D) (2)

13.3%

10.7%

62.05 (L) (2)

13.3%

(a) (ii)

or

(b)

8d.

6.4d.

per sq. yd.*

62.05 (L) (2) (c)

13.3%

10.7%

62.02 (D) (2)

18.7%

15%

(b)

62.05 (M) (2)

16%

62.03 (B) (1)

20%

62.05 (M) (3)

16%

12.8%

62.03 (B) (2)

20%

16%

62.05 (N) (2)

13.3%

62.04 (A) (1)

13.3%

62.05 (N) (3)

13.3%

10.7%

62.04 (A) (2)

13.3%

10.7%

62.05 (O) (2)

20%

62.04 (B) (1)

20%

62.05 (O) (3)

20%

16%

62.04 (B) (2)

20%

16%

62.05 (P)

20%

16%

62.05 (B) (2)

13.3%

or

13s. 4d.

10s. 8d.

62.05 (B) (3)

13.3%

10.7%

per dozen

paiss*

pairs*

62.05 (C) (2)

20%

62.05 (Q) (2)

10%

62.05 (C) (3)

20%

16%

62.05 (Q) (3)

10%

8%

62.05 (D) (2)

40%

or

62.05 (R) (1)

10%

9.6d.

(a)

per gross*

62.05 (R) (1)

20%

62.05 (D) (3)

40% or

32% or

(b) (i) (II)

9.6d.

7.7d.

62.05 (R) (1)

20%

16%

per gross*

(b) (i) (III)

62.05 (E) (1)

12%

62.05 (R) (1)

20%

(b) (ii) (II)

or

62.05 (E) (2)

12%

9.6%

9.6d.

each*

62.05 (G) (2)

20%

62.05 (R) (1)

20%

16%

62.05 (G) (3)

20%

16%

(b) (ii) (III)

or

9.6d.

7.7d.

62.05 (H) (2)

13.3%

each*

62.05 (H) (3)

13.3 %

10.7%

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

20% or

62.05 (IJ) (2)

8.9%

1s. 2.4d.

each*

62.05 (IJ) (3)

8.9%

7.1%

62.05 (R) (1)

20%

16%

62.05 (K) (2)

16%

(b) (iii)

or

(III)

1s. 2.4d.

11.5d.

62.05 (K) (3)

16%

12.8%

each*

62.05 (L) (1)

16%

62.05 (R) (1)

10%

(b)

(c) (i)

62.05 (L) (1)

16%

12.8%

62.05 (R) (1)

20%

(c)

(c) (ii) (II)

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

62.05 (R) (1)

20%

16%

65.02 (A)

20%

16%

(c)(ii) (III)

65.02 (C) (1)

20%

16%

63.01 (A)

10%

8%

or 4s.

or 3s. 2.4d.

64.01

22.5%

each*

or

3s. 9d. per pair*

65.02 (C) (2)(b)

10%

8%

64.02

22.5%

or

65.03 (A)

20%

16%

3s. 9d.

or

per pair*

1s. 6d. each*

1s. 2.4d. each*

64.03

22.5%

or

65.03 (B) (1)

20%

16%

3s. 9d.

or

per pair*

3s.

2s. 4.8d.

each*

64.04

22.5%

or 3s. 9d. per pair*

65.03 (B) (2) (a)

25%

64.05 (A)

16% or 0.2d.

65.03 (B) (2) (b)

20%

16%

each*

65.04 (A) (1)

25%

64.05 (B) (1)

13.3 %

13.3%

65.04 (A) (2)

20%

16%

(a)

65.04 (C) (1)

20%

16%

64.05 (B) (1)

12%

or

(b)

4s.

3s. 2.4d.

each*

64.05 (B) (1)

(c)

24%

65.04 (C) (2) (b)

10%

8%

64.05 (B) (2)

13.3%

64.05 (B) (3)

1.6d. each

65.05 (A)

20%

16%

(a)

or 1s. 6d.

or 1s. 2.4d.

64.05 (B) (3)

0.8d. each

each*

(b)

65.05 (B)

20%

16%

64.05 (B) (3)

0.4d. each

(c)

65.05 (D)

4%

3.2%

64.05 (B) (4)

1.6d. each

65.05 (E) (1)

25%

(a)

(a) (i)

64.05 (B) (4)

16%

65.05 (E) (1)

20%

16%

(b)

(a) (ii)

64.05 (B) (5)

16%

65.05 (E) (1)

20%

16%

(a)

or

(b)

or

0.2d. each*

4s.

3s. 2.4d.

each*

64.06 (A)

4%

65.05 (E) (2)

20%

16%

(a)

64.06 (B)

20%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

65.05 (E) (2)

20%

16%

68.06 (A) (1)

12%

9.6%

(b)

or

3s.

2s. 4.8d.

68.06 (A) (2)

12%

9.6%

each*

(b)

65.05 (E) (2)

20%

16%

68.09 (A)

2.4d.

1.9d.

(c) (i)

per sq. yd.

65.05 (E) (2)

10%

8%

68.10 (A)

2.4d.

1.9d.

(c) (ii)

per sq. yd.

65.06 (B)

4%

3.2%

68.10 (B)

20%

16%

65.06 (D) (1)

20%

16%

68.10 (C)

16%

12.8%

65.06 (D) (2)

20%

16%

68.11 (A)

20%

16%

(a)

or

4s.

3s. 2.4d.

68.11 (B)

13.3%

10.7%

each*

68.11 (C)

13.3%

10.7%

65.06 (D) (2)

20%

16%

(b) (ii)

68.12 (A) (1)

1s. 2.4d.

11.5d.

per linear

65.06 (D) (2)

10%

8%

yard

(b) (iii)

68.12 (A) (2)

1s. 9.6d.

1s. 5.3d.

65.07 (A)

20%

16%

per linear

yard

66.01 (A)

10%

8%

or

68.12 (A) (3)

2s. 9.6d.

2s. 2.9d.

2s. 8d.

2s. 1.6d.

per linear

each*

yard

66.01 (B)

10%

8%

68.12 (A) (4)

4s.

3s. 2.4d.

or

per linear

1s. 4d.

1s. 0.8d.

yard

each*

68.12 (A) (5)

5s.

4s.

66.03 (A) (2)

10%

8%

per linear

yard

67.01 (A)

20%

16%

68.12 (C) (1)

8%

6.4 %

67.02 (A) (1)

16%

12.8%

68.14 (A)

18.7%

67.02 (A) (2)

20%

16%

68.16 (A)

16%

12.8%

67.04 (A)

20%

16%

68.16 (B)

20%

16%

68.01

26.7%

21.3%

or 0.4d.

or 0.3d.

per length

68.02 (B)

13.3%

10.7%

of 10 beads

or fraction

68.02 (C)

20%

16%

of

or 0.4d.

or 0.3d.

10 beads*

per length

of 10 beads

68.16 (C) (1)

26.7%

21.3%

or fraction

of

69.01 (A)

20%

16%

10 beads*

69.01 (B)

16%

12.8%

68.02 (D)

16%

12.8%

69.02 (A)

20%

16%

68.02 (E)

26.7%

21.3%

69.03 (A) (1)

16%

12.8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

69.03 (A) (2)

20%

16%

69.14 (C)

20%

16%

or 0.4d.

or 0.3d.

69.04 (A)

20%

16%

per length of ten beads

69.05 (A) (1)

16%

12.8%

or fraction of

ten beads*

69.05 (A) (2)

20%

16%

69.06 (A) (1)

16%

12.8%

69.14 (D)

20%

16%

69.06 (A) (2)

20%

16%

69.14 (E) (1)

10%

8%

69.07 (A)

16%

12.8%

70.04

16%

12.8%

69.07 (B) (1)

11.2%

9%

70.05

16%

12.8%

(a)

70.06

16%

12.8%

69.07 (B) (1)

20%

16%

(b)

70.07 (B)

16%

12.8%

69.08 (A)

16%

12.8%

70.07 (D) (1)

20%

16%

69.08 (B) (1)

20%

16%

70.07 (D) (2)

16%

12.8%

or 1.2d.

or 1d.

each*

70.08 (A)

4d.

3.2d.

per 1b.

69.10 (A)

15%

12%

70.08 (B) (1)

16%

12.8%

(b)

69.11 (A)

20%

16%

or 4.8d.

or 3.8d.

70.08 (B) (2)

4d.

3.2d.

each*

per lb.

70.09 (A)

18s.

14s. 5d.

69.11 (B)

4.8d.

3.8d.

per cwt.

each

70.09 (B) (1)

43.7%

69.11 (C)

12s.

9s. 7.2d.

(a)

per cwt.

70.09 (B) (2)

16%

12.8%

69.12 (A)

20%

16%

(b)

69.12 (B) (1)

20% or

16% or

70.10 (A)

4%

3.2%

2.4d. each*

1.9d. each*

70.10 (B) (1)

20%

16%

or 2s. 1.6d.

or 1s. 8.5d.

69.12 (B) (2)

4.8d. each

3.8d. each

per gross*

70.10 (B) (2)

24%

19.2%

69.12 (B) (3)

12s.

9s. 7.2d.

per cwt.

70.13 (A) (1)

13.3%

10.7%

or

69.13 (A) (1)

4.8d.

3.8d.

3.2d. each*

2.6d. each*

each

69.13 (A) (2)

12s.

9s. 7.2d.

70.13 (A) (2)

13.3%

10.7%

(a) (ii)

per cwt.

or

2.5d. each*

2d. each*

69.14 (A)

16%

12.8%

69.14 (B)

13.3%

10.7%

70.13 (C)

16%

12.8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

70.14 (A) (1)

16%

12.8%

73.10 (A) (2)

10%

8%

(b)

(a)

or

£8

£6 8s.

70.14 (A) (2)

16%

12.8%

per ton*

(a)

73.10 (A) (2)

10%

8%

70.14 (A) (2)

43.7%

(b)

or

(b)

£8

£6 8s.

per ton*

70.19 (A)

20%

16%

or

73.10 (A) (3)

10%

8%

0.4d. per

0.3d. per

(a) (i)

or

length of

£8

£6 8s.

10 beads

per ton*

or fraction

of

73.10 (A) (3)

10%

8%

10 beads*

(a) (ii)

or

£8

£6 8s.

70.19 (B)

16%

12.8%

per ton*

70.19 (C)

13.3%

10.7%

73.11 (B) (2)

10%

8%

(a)

or

70.19 (D)

16%

12.8%

£8

£6 8s.

per ton*

70.19 (E) (1)

16%

12.8%

73.11 (B) (2)

10%

8%

70.21 (A)

16%

12.8%

(b)

or

£8

£6 8s.

70.21 (B)

20%

16%

per ton*

70.21 (C) (1)

16%

12.8%

73.11 (B) (3)

10%

8%

(b)

(a) (i)

or

£8

£6 8s.

71.05 (B) (2)

16%

12.8%

per ton*

71.06 (B)

16%

12.8%

73.11 (B) (3)

10%

8%

(a) (ii)

or

71.07 (B) (2)

16%

12.8%

£8

£6 8s.

per ton*

71.08 (B)

16%

12.8%

73.11 (B) (4)

10%

8%

71.09 (B) (2)

16%

12.8 %

(a) (i)

or

£8

£6 8s.

71.10 (B)

16%

12.8 %

per ton*

71.12

16%

12.8%

73.11 (B) (4)

10%

8%

(a) (ii)

or

71.13

16%

12.8%

£8

£6 8s.

per ton*

71.14 (B)

16%

12.8%

73.12 (A)

13.3 %

10.7%

71.15

16%

12.8 %

73.12 (B) (1)

10%

8%

71.16

16%

12.8%

73.13 (A)

10%

8%

73.10 (A) (1)

10%

8%

(a)

or

73.13 (B) (1)

10%

8%

£8

£6 8s.

(b)

per ton*

73.14 (A)

10%

8%

73.10 (A) (1)

10%

8%

or

(b)

or

£8

£6 8s.

£8

£6 8s.

per ton*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

73.17 (A)

16%

12.8%

73.28 (A)

8%

6.4%

or

73.18 (A)

12%

9.6%

£16 per ton*

£12 16s. per ton*

73.20 (A)

16%

12.8%

73.29 (B) (1)

20%

16%

73.20 (B)

13.3%

10.7%

73.31 (A)

13.3%

10.7%

73.21 (A)

16%

12.8%

73.31 (B)

30%

24%

73.21 (B)

8%

6.4%

73.31 (C)

20%

16%

73.21 (C)

20%

16%

73.31 (E) (1)

30%

24%

73.32 (A)

20%

16%

73.21 (D)

13.3%

10.7%

73.32 (B)

30%

24%

73.21 (E)

13.3%

10.7%

73.32 (C)

30%

24%

73.21 (F)

13.3%

10.7%

73.32 (D)

30%

24%

73.21 (G)

13.3%

10.7%

73.32 (E)

25%

73.21 (H)

13.3%

10.7%

73.35 (A)

25%

73.22 (B) (1)

13.3%

10.7%

73.35 (B)

1s.

9.6d.

per lb.

73.22 (B) (2)

6%

4.8 %

73.35 (C)

10%

8%

73.23 (A) (1)

10%

8%

73.36 (A) (2)

16%

12.8%

73.23 (A) (2)

12%

9.6%

73.36 (B) (1)

8%

6.4%

73.23 (B) (1)

13.3%

10.7%

73.36 (C) (1)

16%

12.8%

73.23 (B) (2)

13.3%

10.7%

(a)

73.36 (C) (1)

16%

12.8%

73.25 (B) (1)

10%

8%

(b)

73.26

10%

8%

73.36 (C) (1)

16%

12.8%

or

(c) (ii)

£8

£6 8s.

per ton†

73.36 (C) (1)

16%

(c) (iii)

73.27 (A)

8%

6.4 %

or

73.37 (A)

8%

6.4%

£16

£12 16s.

per ton*

73.37 (A1)

16%

73.27 (B)

13.3%

10.7%

73.38 (A)

16%

12.8%

73.27 (C)

10%

8%

73.38 (B)

10%

8%

or

£12

£9 12s.

73.38 (C)

16%

12.8%

per ton*

73.38 (D) (1)

16%

12.8%

73.27 (D)

13.3%

10.7%

or

73.38 (D) (2)

13.3%

10.7%

£13 6s. 8d.

£10 13s. 4d.

per ton*

73.38 (E) (1)

16%

12.8%

(a)

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

73.38 (E) (1)

(b)

16%

12.8%

73.40 (IJ)

8%

6.4%

73.40 (K)

13.3%

10.7%

73.38 (E) (1)

10%

8%

(c)

or

73.40 (L)

16%

12.8%

£2 8s.

£1 18s. 5d.

each*

73.40 (M)

20%

16%

73.38 (E) (1) (d)

16%

12.8%

73.40 (M1)

20%

16%

73.40 (N) (1) (a)

16%

12.8%

73.38 (E) (2)

13.3%

10.7%

(a)

73.40 (N) (2)

13.3%

10.7%

73.38 (E) (3)

10%

8%

(a)

(a) (i)

73.40 (N) (3)

10%

8%

73.38 (E) (3)

12%

9.6%

(a) (i)

(b) (ii)

or

1s.

9.6d.

73.40 (N) (3)

16%

12.8%

each*

(b) (i)

or

1s.

9.6d.

73.38 (E) (3)

16%

12.8%

each*

(b) (iii)

or

1s.

9.6d.

73.40 (N) (3)

12%

9.6%

each*

(c) (i)

73.38 (E) (3)

12%

9.6%

74.07 (A)

30%

24%

(c) (i)

74.08 (A)

13.3%

10.7%

73.38 (E) (3)

12%

9.6%

(c) (ii)

74.08 (B)

13.3%

10.7%

73.38 (E) (3)

10%

8%

74.09 (A)

10%

8%

(d) (i)

74.11 (A)

13.3%

10.7%

73.39 (A)

8.9%

7.1%

or 0.6d.

or 0.5d.

74.15 (A)

25%

per ounce*

74.17 (A)

8%

6.4%

73.39 (B) (1)

13.3%

10.7%

74.17 (B)

16%

12.8%

73.39 (B) (2)

8.9%

7.1%

74.18 (A)

13.3%

10.7%

or 0.6d.

or 0.5d.

per ounce*

74.18 (B)

13.3%

10.7%

74.18 (C)

16%

12.8%

73.40 (A)

10%

8%

74.18 (D)

10%

8%

73.40 (B)

20%

16%

74.19 (A)

16%

12.8%

73.40 (C) (2)

13.3%

10.7%

74.19 (B)

10%

8%

73.40 (D) (2)

13.3%

10.7%

74.19 (C)

16%

12.8%

73.40 (E)

16%

12.8%

75.06 (A)

16%

12.8%

73.40 (F)

13.3%

10.7%

75.06 (B) (1)

13.3%

10.7%

73.40 (G)

13.3%

10.7%

75.06 (C)

25%

73.40 (H)

20%

16%

76.02 (A)

10%

8%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

76.03 (A)

13.3%

10.7%

80.06 (B)

16%

12.8%

76.03 (B) (1)

10%

8%

82.01 (A)

13.3%

10.7%

76.04

10%

8%

82.01 (B) (1)

10%

8%

76.06 (A)

10%

8%

82.01 (B) (2)

10%

8%

76.08 (B) (1)

16%

12.8%

(a)

76.08 (C) (1)

13.3%

10.7%

82.01 (C) (1)

8%

6.4%

76.08 (C) (2) (a)

10%

8%

82.01 (C) (2) (a)

10%

8%

76.09 (A) (1)

13.3%

10.7%

82.01 (D) (1)

10%

8%

76.10 (A)

12%

9.6 %

(a)

76.10 (B)

20%

16%

82.01 (D) (2)

20%

16%

76.10 (C) (1)

13.3%

10.7%

82.02 (A) (2)

20%

16%

(a)

or 1.6d.

or 1.3d.

each*

76.14 (A)

8%

6.4 %

or £16

or £12 16s.

per ton*

82.02 (A) (3)

20%

16%

plus

2s. 4.8d.

1s. 11d.

76.15 (A)

20%

16%

each

76.15 (B)

16%

12.8%

82.02 (B) (2)

20%

16%

plus

76.15 (C)

16%

12.8%

2s. 4.8d.

1s. 11d.

each

76.16 (A)

20%

16%

82.02 (C) (2)

20%

16%

76.16 (B)

10%

8%

(a)

or 1.6d.

or 1.3d.

each*

76.16 (C)

20%

16%

76.16 (D)

16%

12.8%

82.02 (C) (3)

20%

16%

plus

76.16 (E) (1)

13.3%

10.7%

2s. 4.8d.

1s. 11d.

each

76.16 (F)

20%

16%

82.02 (D) (1)

20%

16%

76.16 (G)

10%

8%

plus

2s. 4.8d.

1s. 11d.

76.16 (H)

25%

each

76.16 (H1)

10%

8%

82.02 (E) (1)

20%

16%

78.03

4%

3.2 %

plus 2s. 4.8d. each

plus 1s. 11d. each

78.05 (A)

4%

3.2%

82.02 (E) (2)

20%

16%

78.06 (A)

12%

9.6%

plus

2s. 4.8d. 1s. 11d. for each 24 feet of such length and a sum in proportion for any remainder

79.05 (A)

16%

12.8 %

79.06 (A)

16%

12.8%

80.06 (A)

12%

9.6%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

82.03 (A)

16%

12.8%

83.05 (A)

10%

8%

plus

or 1.6d.

or 1.3d.

3.6d.

2.9d.

the article*

each

82.04 (A)

10% plus 20%

8% plus 16%

83.06 (A)

16%

12.8%

83.06 (B) (1)

12%

9.6%

82.04 (B)

10%

8%

83.07 (A) (1)

16%

12.8%

82.04 (C)

12%

9.6%

83.07 (A) (2)

12%

9.6%

(a)

82.04 (D)

16%

12.8%

83.07 (B) (1)

12%

9.6%

82.09 (A)

10%

plus 20%

83.11 (A)

20%

16%

82.09 (B)

20%

83.11 (B)

16%

12.8%

83.12 (A)

16%

12.8%

82.10 (A)

10%

plus 20%

83.13 (A)

20%

16%

82.10 (B)

20%

83.13 (B)

13.3%

10.7%

82.11 (A)

30%

24%

83.14

20%

16%

or

9s. 7.2d.

7s. 8.2d.

83.15 (A)

10%

8%

the gross*

84.10 (A) (1)

13.3%

10.7%

82.11 (B)

16%

12.8%

84.10 (B) (1)

13.3%

10.7%

82.13 (A)

20%

84.10 (B) (2)

13.3%

10.7%

82.14 (A)

10%

84.10 (C) (1)

13.3%

10.7%

plus 20%

or 1.6d.

84.10 (C) (2)

13.3%

10.7%

each*

(a)

82.14 (B)

13.3%

84.10 (C) (3)

13.3%

10.7%

(a)

82.15

10%

20%

84.12 (A)

20%

16%

83.01 (A) (3)

20%

16%

(a)

84.14 (A)

16%

12.8%

83.02 (B) (1)

20%

16%

84.15 (B) (2)

20%

16%

83.02 (B) (2)

16%

12.8%

84.17 (A)

8%

6.4%

83.02 (B) (3)

16%

12.8%

84.17 (B) (1)

10%

8%

83.02 (B) (4)

13.3%

10.7%

84.17 (B) (2)

13.3%

10.7%

(a) (i)

83.03 (A)

12%

9.6%

84.18 (B)

10%

8%

83.04 (A)

13.3%

10.7%

84.18 (C) (1)

8%

6.4%

83.04 (B)

12%

9.6%

84.20 (A)

8%

6.4%

83.04 (C)

20%

16%

84.20 (B) (2)

8%

6.4%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

84.21 (B)

16%

12.8%

84.55 (A)

10%

8%

84.21 (C) (2)

16%

12.8%

84.56 (A)

16%

12.8%

84.22 (A) (2)

13.3%

10.7%

84.59 (A) (1)

16%

12.8%

84.22 (B)

8%

6.4%

84.59 (A) (2) (a)

13.3%

10.7%

84.22 (C)

16%

12.8%

84.59 (A) (2)

6%

4.8%

84.24 (A) (1)

10% or

8% or

(b)

£7 10s.

£6

each*

84.59 (B) (1)

6%

4.8%

84.59 (C) (1)

13.3%

10.7%

84.24 (A) (2)

10% or £7 10s.

8% or £6

(a)

each*

84.61 (A)

13.3%

10.7%

84.61 (C)

13.3%

10.7%

84.24 (A) (3)

10%

8%

84.63 (A)

10%

8%

84.24 (A) (4)

10%

8%

84.63 (B) (1)

13.3%

10.7%

84.24 (A) (5)

7.5%

6%

(a)

84.63 (C) (1)

8%

6.4%

84.24 (A) (5) (b)

7.5%

6%

84.64 (A)

18.7%

84.24 (B) (1)

10%

8%

84.65 (A)

13.3%

10.7%

84.24 (B) (2)

7.5%

6%

85.01 (A) (3) (b)

16%

12.8%

84.25 (A)

10%

8%

85.01 (B) (1)

16%

12.8%

84.25 (B)

10%

8%

85.01 (C) (1)

20%

16%

84.25 (C)

16%

12.8%

85.01 (C) (2)

20%

84.26 (A)

20%

16%

(a)

or 2s.

each*

84.26 (B)

13.3%

10.7%

85.01 (C) (2)

20%

20% or

84.26 (C) (1)

13.3%

10.7%

(b)

or 9.6d.

9.6d.

(a)

each*

84.28 (A)

10%

8%

85.01 (C) (2)

20%

84.29 (A) (1)

13.3%

10.7%

(c) (i)

84.30 (A) (1)

13.3%

10.7%

85.01 (D) (2)

20%

84.38 (A)

13.3%

10.7%

85.02 (B)

20%

84.40 (A)

8%

6.4%

85.03 (A)

20%

16%

84.40 (B)

16%

12.8%

85.03 (B) (2)

20%

16%

84.40 (C) (1) (a)

13.3%

10.7%

85.04 (A)

13.3%

10.7%

85.06 (A)

16%

84.51 (A)

10%

8%

85.06 (B)

10%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

85.07 (A)

16%

85.15 (C) (1)

20% or

85.08 (A)

25% or 9d. each*

£6 each*

85.15 (C) (3)

20% or

85.08 (B) (1)

25% or 9d. each*

£2 each*

85.15 (D) (3) (a)

20% or

85.08 (B) (2)

7.2d. each

5.8d. each

5s. 7.2d. each*

85.08 (B) (3)

2.4d. each

1.9d. each

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

20%

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

10%

85.18 (B) (1)

20% or 2s.

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

20%

each*

85.18 (B) (2)

20%

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

13.3%

85.18 (C)

20%

85.12 (A) (1)

10%

(b) (i)

85.19 (B) (1) (a)

20% or 9.6d.

85.12 (A) (2) (a)

16%

each*

85.19 (B) (2)

20%

85.12 (B) (1)

16%

(a)

85.12 (C) (1)

16%

85.19(C) (1)

20%

85.12 (D) (1)

16%

85.19 (D) (1)

20%

85.12 (E) (1)

6.7%

85.20 (A) (2) (b)

25%

85.12 (E) (2)

16%

85.20 (A) (2)

20%

85.12 (E) (4)

10%

(c)

(a) (iii)

85.20 (B)

20%

85.12 (E) (4)

10%

(b)

85.20 (C) (1) (b)

16% or

85.12 (F)

16%

2s.

each*

85.14 (A)

20%

or 4s. each*

85.22 (A)

20%

85.23 (B) (1)

20%

16%

85.14 (B) (1)

20%

or

85.24 (A)

18.7%

5s. 7.2d.

each*

85.26 (A)

20%

85.14 (B) (2)

20%

85.26 (B)

7.2d.

(a)

each

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

87.01 (D) (2)

35% or £20

87.06 (E) (1) (a)

56.2%

per body* in respect of the body

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

56.2%

(if any); 28.7% in respect of

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

43.7%

the chassis

87.06 (E) (1) (c)

43.7%

87.02 (A) (2)

28.7%

(b) (i)

87.06 (E) (2)

56.2%

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

47.5%

87.06 (E) (3)

56.2%

87.06 (E) (4)

43.7%

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

47.5%

(a)

87.08 (B)

28.7%

87.02 (B) (2)

35%

(a) (ii)

87.09 (A) (2) (a)

22.5% in respect

87.02 (B) (2)

47.5%

of the

(b)

side-car; 28.7%

87.02 (D) (2) (a)

28.7%

in respect of the cycle

87.02 (D) (2)

47.5%

(b)

87.09 (A) (2) (b)

28.7%

87.03 (B) (2)

28.7%

87.09 (B)

22.5

22.5%

87.04 (B) (2)

47.5%

(a)

87.10 (A) (2)

13.3%

87.04 (B) (2)

28.7%

87.12 (B) (1)

10%

(b)

plus 4s.

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

47.5%

each

87.12 (B) (2)

20%

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

28.7%

or 4s. each*

87.05 (B) (2)

35%

(b) (i)

87.12 (B) (3)

20%

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

85%

87.12 (B) (4)

20%

87.12 (B) (5)

20%

87.05 (B) (2)

35%

(c)

or £20

87.13 (A)

20%

per body*

87.14 (A) (2)

35% or

87.05 (B) (2) (d)

28.7%

£30 each*

87.06 (A)

4d. per 1b.

87.14 (B)

35% or £20

87.06 (C)

13.3%

each*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

87.14 (C)

28.7%

90.26 (B)

20%

16%

87.14 (D) (1)

4d. per lb.

90.29 (A) (1)

20%

16%

91.01 (B)

8.9%

7.1%

87.14 (D) (2)

13.3%

or 5s. 4d. each*

or 4s. 3.2d. each*

87.14 (D) (4)

43.7%

(a)

91.02

13.3%

10.7%

87.14 (E)

13.3%

91.03

13.3%

10.7%

87.14 (F)

10%

91.04

13.3%

10.7%

87.14 (G)

20%

91.07 (A)

8.9% or 5s. 4d.

7.1% or 4s. 3.2d.

87.14 (H)

13.3%

each*

87.14 (IJ)

16%

91.08 (A)

13.3%

10.7%

87.14 (K) (1)

(a)

7.5%

6%

91.09

8.9%

7.1%

91.10 (A)

13.3%

10.7%

87.14 (K) (1)

7.5%

6%

(b)

91.11 (A) (1)

13.3%

10.7%

90.01 (A)

13.3 %

10.7%

91.11 (A) (2)

8.9%

7.1%

(a)

or 5s. 4d.

or 4s. 3.2d.

90.03 (B) (1) (a)

13.3% or 1s. 7.2d.

10.7% or 1s. 3.4d.

each*

91.11 (A) (2) (b)

8.9% or 1s. 4d.

7.1% or 1s. 0.8d.

90.03 (B) (1)

13.3%

10.7%

each*

(b)

or

1s. 0.8d.

10.2d.

92.01

8.9%

7.1%

each*

92.02

8.9%

7.1%

90.03 (B) (1)

13.3%

10.7%

(c)

or

92.03

8.9%

7.1%

6.4d.

5.1d.

each*

92.04

8.9%

7.1%

90.03 (B) (1)

13.3%

10.7%

92.05

8.9%

7.1%

(d)

or

3.2d.

2.6d.

92.06

8.9%

7.1%

each*

92.07

8.9%

7.1%

90.03 (B) (1)

13.3%

10.7%

(e)

92.08 (A) (1)

16%

12.8%

90.04 (B) (1)

13.3%

10.7%

92.08 (A) (2)

8.9%

7.1%

or 1s. 7.2d.

or 1s. 3.4d.

each*

92.09 (B)

8.9%

7.1%

90.04 (B) (2)

13.3%

10.7%

92.10 (B)

8.9%

7.1%

90.18 (A)

20%

16%

92.11 (A)

8.9%

90.19 (A)

10%

8%

92.12 (A)

4% or 4.8d.

3.2% or 3.8d.

90.19 (B)

20%

16%

each*

90.26 (A)

4%

3.2%

92.13 (A)

8.9%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

93.04 (A)

16%

12.8%

94.03 (C) (2) (a)

10%

8%

93.06 (A)

16%

12.8%

93.07 (A)

12s.

9s. 7.2d.

94.03 (C) (2) (b)

20%

16%

per hundred

94.03 (C) (3)

16%

12.8%

94.01 (A) (1)

43.7%

94.03 (D) (1)

16.7%

13.3%

94.01 (A) (2)

13.3%

10.7%

(a)

94.01 (A) (3)

20%

16%

94.03 (D) (1)

20%

16%

or 8s.

or 6s. 4.8d.

(b)

per chair*

94.03 (D) (2)

20%

16%

94.01 (A) (4)

10%

8%

94.04 (A)

20%

16%

94.01 (A) (5)

16.7%

13.3%

(a)

94.04 (B) (2)

20%

16%

94.01 (A) (5) (b)

20%

16%

94.04 (C)

20%

16%

94.04 (D)

13.3%

10.7%

94.01 (B) (1)

43.7%

94.01 (B) (2)

13.3%

10.7%

94.04 (E)

13.3%

10.7%

94.01 (B) (3)

20% or

16% or

94.04 (F) (1)

20%

16%

3s. 2.4d.

2s. 6.7d.

95.01 (A)

20%

16%

each*

or 0.4d. per length of

or 0.3d. per length of

94.01 (B) (4)

20%

16%

ten beads

or 4s. 9.6d. each*

or 3s. 10.1d. each*

or fraction of ten beads*

94.01 (B) (5)

10%

8%

95.02 (A)

20%

16%

94.01 (B) (6) (a)

20%

16%

or 0.4d. per length of ten beads or fraction

or 0.3d. per length of ten beads or fraction

94.01 (B) (6) (b)

16.7%

13.3%

of ten beads*

94.01 (B) (6)

13.3%

(bb)

95.03 (A)

20%

16%

or 0.4d. per

or 0.3d. per

94.02 (A)

20%

16%

length of ten beads

94.02 (C) (1)

20%

16%

or fraction of ten

94.03 (A)

20%

16%

beads*

94.03 (B)

20%

16%

95.04 (A)

20% or 0.4d. per

16% or 0.3d. per

94.03 (C) (1)

13.3%

10.7%

length of

(a)

ten beads or fraction

94.03 (C) (1)

16.7%

13.3%

of ten

(b)

beads*

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

.05 (A)

20%

16%

97.03 (D)

20%

16%

or 0.4d. per length of ten beads

or 0.3d. per length of ten beads

or 4.8d. each*

or 3.8d. each*

or fraction

97.03 (E) (1)

16%

12.8%

of ten beads*

or 4.8d. each*

or 3.8d. each*

95.06 (A)

20%

16%

or 0.4d. per length of

or 0.3d. per length of

97.03 (E) (2)

16%

12.8%

ten beads or fraction of ten beads*

97.03 (F) (1)

20% or 4.8d. each*

16% or 3.8d. each*

97.03 (G) (1)

16%

12.8%

95.07 (A)

20%

16%

or 0.4d. per length of

or 0.3d. per length of

97.03 (G) (2)

16%

12.8%

ten beads

97.04 (A)

2s. 4.8d.

1s. 11d.

or fraction of ten

per dozen packs

beads*

97.04 (B) (1)

16.7%

13.3%

95.08 (A)

16%

12.8%

97.04 (B) (2)

20%

16%

95.08 (B)

20%

16%

97.04 (C)

4%

3.2%

96.01

25%

97.05 (A)

6%

4.8%

96.02 (A) (2)

25%

or 0.3d. each*

or 0.2d. each*

96.03

13.3%

10.7%

97.05 (B)

13.3%

10.7%

96.05 (A)

20%

16%

97.05 (C)

20%

16%

96.06 (A)

13.3%

10.7%

97.06 (A)

20%

16%

97.01 (A)

16%

12.8%

97.06 (A1)

4%

3.2%

97.01 (B)

20%

16%

97.06 (B)

20%

16%

97.01 (C)

16%

12.8%

97.06 (D)

30%

24%

97.01 (D) (1)

20%

16%

plus 4s.

plus 3s. 2.4d.

97.02 (A)

20%

16%

per racquet,

or 4.8d. each*

or 3.8d. each*

frame or bend

97.06 (E)

30%

24%

97.02 (B)

20%

16%

97.06 (F)

30%

24%

97.03 (A)

16%

12.8%

97.06 (H)

20%

16%

97.03 (B)

16%

12.8%

or 1.6d. per dozen

or 1.3d. per dozen

97.06 (IJ)

20%

16%

or part of a

97.06 (K)

20%

16%

dozen*

97.06 (L)

20%

16%

97.03 (0

16%

12.8%

97.06 (M)

13.3%

10.7%

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

Tariff Heading No.

United Kingdom rate

Northern Ireland rate

97.06 (O)

4%

3.2%

98.03 (B) (3) (a)

0.8d. each

0.6d. each

97.07 (A)

16%

12.8%

or 2s . 8d. each*

or 2s. 1.6d. each*

98.03 (C)

13.3% or 1s. 7.2d. per gross*

10.7% or 1s. 3.4d. per gross*

97.07 (B)

16% or 1s. 4d. each*

12.8% or 1s. 0.8d. each*

98.05 (A) (1)

13.3% or 3s. 2.4d. per gross*

10.7% or 2s. 6.7d. per gross*

97.07 (D)

16%

12.8%

98.05 (A) (2)

13.3% or

10.7% or

97.07 (E)

4%

3.2%

6s. 4.8d. per gross*

5s. 1.4d. per gross*

97.07 (F)

16%

12.8%

98.05 (C) (1)

13.3%

10.7%

98.01 (A)

30% or 7.2d. per gross*

24% or 5.8d. per gross*

or 1s. 7.2d. per gross*

or 1s. 3.4d. per gross*

98.05 (C) (2)

13.3%

10.7%

98.01 (B)

20% or 4.8d. per gross*

16% or 3.8d. per gross*

or 3s. 2.4d. per gross*

or 2s. 6.7d. per gross*

98.07 (A)

4%

3.2%

98.01 (C)

12%

9.6%

98.08 (A) (1)

20%

16%

98.02 (A)

16% or 0.4d. per inch or part of an inch of the length*

12.8% or 0.3d. per inch or part of an inch of the length*

or 1s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

or 1s. 0.8d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*

98.02 (B) (1)

16%

12.8%

or 0.4d.

or 0.3d.

98.08 (A) (2)

20%

16%

per inch

or

or part of an inch of the length*

2s. 8d. per 3 yds. or fraction of 3 yds. of the

2s. 1.6d. per 3 yds. or fraction of 3 yds. of the

98.02 (B) (2)

16% or 0.2d. per inch

12.8% or 0.2d. per inch

length of the ribbon*

or part of an inch of the length*

98.10 (A)

16% or 3.2d. each*

12.8% or 2.6d. each*

98.02 (B) (3)

16%

12.8%

98.10 (B)

16%

12.8%

98.03 (A)

2.4d. each

1.9d. each

98.11 (A)

10%

8%

98.11 (B) (2)

10%

8%

98.03 (B) (1)

1.2d. each

1d. each

98.12 (A)

10%

8%

98.14

16%

12.8%

98.03 (B) (2)

0.8d.

0.6d.

each

98.15 (A)

20%

16%

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

day of June, 1970.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are:—

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

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

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

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

ISB SI

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

S.I. No. 133 of 1970.

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

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962), hereby order as follows

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

Table of Provisions (6)

Statutory Text (6 Articles)

Need to analyze how this provision applies to your matter?