S.I. No. 158/1973 - Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.
Table of Provisions (10)
Statutory Text (10 Articles)
1. This Order may be cited as the Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.
2. This Order shall come into operation on the 1st day of July, 1973.
3. References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.
4. The rates of duty mentioned in the Schedule to this Order shall be in addition to and not in substitution for any compensatory amount levied by virtue of Articles 47 and 55 of the Act annexed to the Treaty of Accession of the State to the European Communities, signed at Brussels on the 22nd day of January, 1972.
5. The Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (
S.I. No. 220 of 1972
), is hereby amended by—
(1) the substitution of "°C/degree Celsius" and "°F/degree Fahrenheit" for "C/Centigrade" and "F/Fahrenheit" respectively in the first and second columns of the Table at paragraph 3 (i),
(2) the substitution of "£0·0007" for "£0·001" in paragraphs 18 (5) (
a
) and 18 (5) (
b
),
(3) the substitution of "4%" for "6%" in paragraph 19 (3),
(4) the substitution of "£0·004" for "£0·006" in paragraph 20 (2),
(5) the substitution of "£2·654" for "£3·813" in paragraph 21 (2),
(6) the substitution of "4%" for "6%" in paragraph 22 (
a
),
(7) the substitution of "£2·384" for "£3·576" in paragraph 23 (2),
(8) the substitution, for the rates specified in the eighth and ninth columns, respectively, of the Schedule to that Order, at each tariff code number mentioned in a column headed "Tariff Code No." in the Schedule to this Order, of the rates specified in the columns headed "United Kingdom rate" and "Northern Ireland rate", respectively, in that Schedule opposite the mention in the said column headed "Tariff Code No." of that tariff code number,
(9) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 39 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 3907-156, 3907-470 and 3907-577 which include one or more than one fluorescent tube of a type classified at tariff code number 8520-353,
(10) the substitution of "0·8%" and "0·4%" respectively for "1·2%" and "0·8%" in paragraph 1 of the Special Provisions relating to the Duties on Paper and Paperboard in Chapter 48 of the Schedule,
(11) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 70 of the Schedule in relation to fixtures and fittings falling in tariff code number 7014-587 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,
(12) the substitution of "6·4% or £0·04 each*" for "9·6% or £0·06 each*" wherever it occurs in the provision set forth in Chapter 83 of the Schedule in relation to fixtures and fittings falling in tariff code numbers 8307-316, 8307-340 and 8307-356 which include one or more than one fluorescent tube of a type classified in tariff code number 8520-353,
(13) the substitution of "£0·04", "£0·016" and "£0·112" respectively for "£0·06", "£0·024" and "£0·168" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8501-324 and 8501-372 which incorporate any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container,
(14) the substitution of "£0·08", "£0·04", "£0·016" and "£0·112", respectively, for "£0·12", "£0·06", "£0·032" and "£0·224" wherever they occur in the provision set forth in Chapter 85 of the Schedule in relation to articles falling in tariff code number 8515-284 which incorporate any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with moveable vanes or cabinet or other like container,
(15) the substitution of "additional Note (Ireland)" for "additional Note" wherever it occurs in the first column of the Schedule at tariff headings numbers 27.07, 27.10, 29.01, 38.07, 38.08, 38.09, 38.18 and 38.19,
(16) the insertion in the Schedule at tariff heading number 34·05 before "Polishing preparations for furniture, woodwork and floors:" of the following:—
"Polishing preparations for footwear
3405-604
kg
(a)
26·7%
26·7%
26·7%
5·3%
2·7%",
(17) the substitution of "additional Note (Ireland)" for "Note" in the first column of the Schedule at tariff code numbers 2709-013, 2709-021 and 3608-615,
(18) the substitution of "kg" for "lb.", "kg" for "cental", "kg" for "cwt." and "tonne" for "ton", wherever they occur, in the third column of the Schedule at tariff heading numbers 50.01 to 50.08, 51.01 to 51.03, 53.01 to 53.10, 54.01 to 54.04, 55.01 to 55.06, 56.01 to 56.06, 57.01 to 57.08, 59.04 to 59.06, 59.13 to 59.15, 59.17, 60.02 to 60.05, 61.01 to 61.11, 62.01, 62.03 to 62.05, 73.01 to 73.09, 73.12, 73.13, 73.15 to 73.25, 73.29 to 73.34, 73.36 to 73.38, 73.40, 98.01, 98.03 to 98.07 and 98.09 to 98.16.
(19) the substitution of "Blouse shirts and blouses" for "Shirts and blouses" in the first column of the Schedule at tariff sub-heading 61.02B,
(20) the substitution of "Footwear, other" for the matter in the first column of the Schedule at tariff code number 6402-579,
(21) the substitution for the matter contained in the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—
"I Other
Women's, girls' or infants'
Directly knitted or of
felt .. .. ..
6505-215
kg & No.
(a)
60%
60%
40%
8%
4%
Other .. .. ..
6505-217
kg & No.
(a)
60%
60%
40%
8%
4%
or
or
or
or
or
£0·60
£0·60
£0·40
£0·08
£0·04
each*
each*
each*
each*
each*
Other .. .. ..
6505-221
kg & No.
(a)
20%
20%
20%
4%
2%",
(22) the insertion of "(
a
)" in the fourth column of the Schedule at tariff code number 8215-000,
(23) the substitution of "Interpretative Rule 2 (
a
)" for "General Rule A 2 (
a
)" in Additional Note 3 to Section XVI of the Schedule,
(24) the substitution of "kg" for "kg & No." in the third column of the Schedule at tariff code number 8425-434,
(25) the substitution of "kg" for "kg & yd." in the third column of the Schedule at tariff code numbers 8523-624, 8523-664 and 8523-689,
(26) the insertion after Note 3 in Chapter 92 of the Schedule of the following:—
"Additional Note (Ireland)
For the purposes of this Chapter, the expression 'suitable for motor vehicles' means suitable for motor vehicles falling within Chapter 87 other than those falling within heading No. 87·07 or 87·11 or Tariff Code Nos. 8701-213 to 8701-285 inclusive, 8702-564, 8702-616, 8702-628, 8702-644 or 8703-142",
(27) the substitution of "generalised system" for "general scheme" wherever it occurs in the Annex to the Schedule,
(28) the insertion after the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in Annex to the Schedule at tariff code number 3403-545 of "3405-604 \ 17·8%", and
(29) the substitution for the matter contained in the columns headed "Tariff Code No." and "Rate of Duty" in the Annex to the Schedule at tariff code numbers 6505-216, 6505-218 and 6505-220 of the following:—
"6505-215
40%
6505-217
40% or
£0·40 each*
6505-221
13·3%",
6. (1) This paragraph applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within tariff heading number 24.02 in the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 (
S.I. No. 220 of 1972
).
(2) In lieu of the duty of customs chargeable immediately before the commencement of this Order on tobacco to which this paragraph applies, there shall be charged, levied and paid on such tobacco a duty of customs at the several rates specified in the Schedule to this paragraph.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this paragraph—
(i) with the substitution of "the area of application of the Acts of the Oireachtas" for "Great Britain and Ireland" and as though "manufactured tobacco" in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this paragraph applies,
(ii) as though manufactured tobacco to which this paragraph applies, together with the descriptions of such manufactured tobacco in the Schedule to this paragraph, were mentioned separately in the said first column and the appropriate preferential rates specified in that Schedule were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and
(iii) as if the sentence beginning "Goods shall not be deemed" in subsection (1) were deleted.
(4) In this paragraph "the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(5) (
a
) In the Schedule to this paragraph "other pipe tobacco" means manufactured tobacco (other than hard pressed tobacco) of kinds normally intended to be used in pipes.
(
b
) In this subparagraph and the Schedule to this paragraph "hard pressed tobacco" has the same meaning as it has in
section 17
of the
Finance Act, 1940
(No. 14 of 1940).
SCHEDULE.
Full
Preferential
£
£
Manufactured :—
Cigars
the lb.
5·331
5·193
Cigarettes
,,
5·231
5·097
Cavendish or negrohead
manufactured in bond
,,
5·28
5·143
Other cavendish or negrohead
,, ,,
5·306
5·168
Snuff containing more than 13% by
weight of moisture
5·201
5·068
Other Snuff
,, ,,
5·306
5·168
Reconstituted or homogenised tobacco containing 10% or more by weight of moisture
,, ,,
5·043
5·043
Other reconstituted or homogenised tobacco
,, ,,
5·243
5·243
Other manufactured tobacco
,, ,,
Hard pressed tobacco
,, ,,
4·269
4·135
Other pipe tobacco
,, ,,
5·039
4·905
Other manufactured tobacco
,, ,,
5·219
5·085
7. (1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.
(2) Section 39 of and the Third Schedule to the
Finance Act, 1969
, shall have effect, in respect of wine to which this paragraph applies, as if—
(
a
) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table:—
Description of Wine
Rate of Duty
Still Wine
£
Not exceeding 25° of proof spirit
Not in bottle .. .. .. .. .. the gallon
0·867
In bottle .. .. .. .. .. .. ,, ,,
0·887
Exceeding 25° but not exceeding 30° of proof spirit
Not in bottle .. .. .. .. .. ,, ,,
0·963
In bottle .. .. .. .. .. .. ,, ,,
1·003
Exceeding 30° of proof spirit
Not in bottle .. .. .. .. .. ,, ,,
1·378
In bottle .. .. .. .. .. .. ,, ,,
1·418
Sparkling Wine .. .. .. .. .. ,, ,,
2·077
Wine exceeding 42° of proof spirit
An additional duty for every degree or fraction of a
degree above 42° of proof spirit .. .. .. ,, ,,
0·141
(3) Paragraph 31 of the Imposition of Duties (No. 200) (Customs and Excise Duties and For m of Tariff) Order, 1972 (
S.I. No. 220 of 1972
), is hereby revoked.
8. (1)
Section 4
(3) of the
Finance Act, 1962
(No. 15 of 1962), as amended by the Order of 1970, shall have effect, in respect of spirits used in medical preparations to which Article 2, Article 3 and the Protocol apply, as if, for the rates of £1.020 and £0·758 specified in that section, there were substituted the rates of £0·994 and £0·737, respectively.
(2)
Section 36
of the
Finance Act, 1969
, as amended by the Order of 1970, shall have effect, in respect of hydrocarbon oils to which Article 2 applies, as if—
(
a
) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075, and
(
b
) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.
(3) In this paragraph—
"Article 2" means Article 2 of the Agreement between the European Economic Community and the Kingdom of Nor way signed at Brussels on the 14th day of May, 1973;
"Article 3" means Article 3 of the Agreement between the European Economic Community and the Republic of Cyprus signed at Brussels on the 19th day of December, 1972;
"the Order of 1970" means the Imposition of Duties (No. 187) (Customs and Excise Duties and For m of Tariff) Order, 1970 (
S.I. No. 268 of 1970
);
"the Protocol" means the Protocol laying down certain provisions relating to the Agreement establishing an association between the European Economic Community and the Republic of Cyprus consequent on the accession of new member States to the European Community, signed at Brussels on the 19th day of December, 1972.
9. (1) In lieu of the rates of customs duty chargeable immediately before the commencement of this Order on unmanufactured tobacco, stripped or stemmed, to which Article 9 (2) applies, the following rates shall be chargeable:—
Unmanufactured tobacco
if stripped or stemmed
£
containing 10 per cent. or more by weight of moisture
the lb.
5·043
containing less than 10 per cent. by weight of moisture
,, ,,
£5·243
(2) In this paragraph "Article 9 (2)" means Article 9 (2) of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957.
SCHEDULE
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
0201-024
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-542
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-036
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-558
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-052
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-680
£0·7363
per kg
£0·7363
per kg
0201-064
£0·7363
per 100 kg
£0·7363
per 100 kg
0204-440
£0·022
per 100 kg
£0·022
per 100 kg
0201-072
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-370
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-080
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-386
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-088
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-437
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-112
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-455
£0·7363
per 100 kg
£0·7363
per 100 kg
0201-120
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-471
£0·7363
per kg
£0·7363
per kg
0201-132
£0·7363
per 100 kg
£0·7363
per 100 kg
0206-516
£0·022
per kg
£0·022
per kg
0201-148
£0·7363
per 100 kg
£0·7363
per 100 kg
0301-580
£0·0018
per kg
£0·0018
per kg
0201-164
£0·7363
per 100 kg
£0·7363
per 100 kg
0301-664
£0·0018
per kg
£0·0018
per kg
0201-180
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-370
£0·0017
per kg
£0·0017
per kg
0201-220
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-378
£0·0017
per kg
£0·0017
per kg
0201-236
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-386
£0·0017
per kg
£0·0017
per kg
0201-252
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-413
£0·0017
per kg
£0·0017
per kg
0201-268
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-437
£0·0015
per kg
£0·0015
per kg
0201-284
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-461
£0·0015
per kg
£0·0015
per kg
0201-445
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-517
£0·0015
per kg
£0·0015
per kg
0201-453
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-541
£0·0015
per kg
£0·0015
per kg
0201-481
£0·7363
per 100 kg
£0·7363
per 100 kg
0302-573
£0·0015
per kg
£0·0015
per kg
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
0302-622
£0·0015
per kg
£0·0015
per kg
0604-159
£0·011
per kg
£0·011
per kg
0406-000
£0·022
per kg
£0·022
per kg
0701-137
£0·0146
per kg
£0·0146
per kg
0504-317
£2·2046
per kg
£2·2046
per kg
0701-141
£0·0146
per kg
£0·0146
per kg
0601-627
£0·011
per kg
£0·011
per kg
0701-325
£0·0146
per kg
£0·0146
per kg
0601-643
£0·011
per kg
£0·011
per kg
0701-341
£0·0146
per kg
£0·0146
per kg
0601-651
£0·011
per kg
£0·011
per kg
0701-422
£0·0146
per kg
£0·0146
per kg
0601-669
£0·011
per kg
£0·011
per kg
0701-462
£0·0036
per kg
£0·0036
per kg
0602-313
£0·0055
per kg
£0·0055
per kg
0701-486
£0·0146
per kg
£0·0146
per kg
0602-321
£0·0055
per kg
£0·0055
per kg
0701-533
£0·0073
per kg
£0·0073
per kg
0602-337
£0·0055
per kg
£0·0055
per kg
0702-355
£0·0073
per kg
£0·0073
per kg
0602-353
£0·1968
per 100 kg
£0·1968
per 100 kg
0703-554
£0·0073
per kg
£0·0073
per kg
0602-377
£0·0025
per bush
£0·0025
per bush
0703-562
£0·0073
per kg
£0·0073
per kg
0602-418
£0·1968
per 100 kg
£0·1968
per 100 kg
0703-578
£0·0073
per kg
£0·0073
per kg
0602-434
£0·011
per kg
£0·011
per kg
0706-129
£0·0146
per kg
£0·0146
per kg
0602-442
£0·0055
per kg
£0·0055
per kg
0804-424
£0·0017
per kg
£0·0017
per kg
0603-212
£0·011
per kg
£0·011
per kg
0805-518
6·7%
6·7%
0805-534
6·7%
6·7%
0603-220
£0·011
per kg
£0·011
per kg
0807-338
£0·0055
per kg
£0·0055
per kg
0603-229
£0·011
per kg
£0·011
per kg
0807-346
£0·0055
per kg
£0·0055
per kg
0604-115
£0·011
per kg
£0·011
per kg
0807-370
£0·0017
per kg
£0·0017
per kg
0604-123
£0·011
per kg
£0·011
per kg
0807-378
£0·0017
per kg
£0·0017
per kg
0604-131
£0·011
per kg
£0·011
per kg
0808-530
£0·0055
per kg
£0·0055
per kg
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
0810-637
£0·0073
per kg
£0·0073
per kg
1303-520
4%
4%
1303-544
4%
4%
0811-544
£0·0045
per kg
£0·0045
per kg
1303-568
4%
4%
0811-576
£0·0045
per kg
£0·0045
per kg
1303-584
4%
4%
1303-630
4%
4%
0812-633
1·3%
1·3%
0901-365
4%+£0·0035
per kg
4%+£0·0035
per kg
1502-027
£0·8818
per 100 kg
£0·8818
per 100 kg
0901-379
4%
4%
1502-047
£1·0581
per 100 kg
£1·0581
per 100 kg
0904-346
£0·0088
per kg
£0·0088
per kg
1502-053
£0·8818
per 100 kg
£0·8818
per 100 kg
0904-362
£0·0088
per kg
£0·0088
per kg
1502-061
£0·8818
per 100 kg
£0·8818
per 100 kg
0906-135
£0·0088
per kg
£0·0088
per kg
1503-116
£0·8818
per 100 kg
£0·8818
per 100 kg
0907-615
£0·0088
per kg
£0·0088
per kg
1503-124
£0·8818
per 100 kg
£0·8818
per 100 kg
0908-238
£0·0088
per kg
£0·0088
per kg
1503-149
£0·8818
per 100 kg
£0·8818
per 100 kg
0908-254
£0·0088
per kg
£0·0088
per kg
1504-531
£0·8818
per 100 kg
£0·8818
per 100 kg
0909-561
£0·0088
per kg
£0·0088
per kg
1504-563
£0·8818
per 100 kg
£0·8818
per 100 kg
0909-616
£0·0088
per kg
£0·0088
per kg
1506-014
£0·8818
per 100 kg
£0·8818
per 100 kg
0910-130
£0·0088
per kg
£0·0088
per kg
1507-144
5·3%
5·3%
1507-176
5·3%
5·3%
0910-138
£0·0088
per kg
£0·0088
per kg
1507-184
5·3%
5·3%
0910-170
£0·0088
per kg
£0·0088
per kg
1507-216
5·3%
5·3%
1507-224
5·3%
5·3%
0910-178
£0·0088
per kg
£0·0088
per kg
1507-232
5·3%
5·3%
0910-225
£0·0088
per kg
£0·0088
per kg
1507-240
5·3%
5·3%
1507-252
5·3%
5·3%
0910-241
£0·0088
per kg
£0·0088
per kg
1507-256
5·3%
5·3%
0910-265
£0·0088
per kg
£0·0088
per kg
1507-264
5·3%
5·3%
1507-272
5·3%
5·3%
1104-421
6·7%
6·7%
1507-280
5·3%
5·3%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
1507-318
5·3%
5·3%
1512-659
5·3%
5·3%
1507-326
5·3%
5·3%
1513-314
5·3%
5·3%
1507-342
5·3%
5·3%
1513-322
£0·8818
per 100 kg
£0·8818
per 100 kg
1507-358
5·3%
5·3%
1513-339
5·3%
5·3%
1507-366
5·3%
5·3%
1507-374
5·3%
5·3%
1602-016
£4·4092
per 100 kg
£4·4092
per 100 kg
1507-382
5·3%
5·3%
1602-032
£0·022
per kg
£0·022
per kg
1507-413
5·3%
5·3%
1507-421
5·3%
5·3%
1602-236
£4·4092
per 100 kg
£4·4092
per 100 kg
1507-437
5·3%
5·3%
1602-248
£0·022
per kg
£0·022
per kg
1507-445
5·3%
5·3%
1507-453
5·3%
5·3%
1602-512
£4·4092
per 100 kg
£4·4092
per 100 kg
1507-465
5·3%
5·3%
1602-540
£4·4092
per 100 kg
£4·4092
per 100 kg
1507-477
5·3%
5·3%
1507-485
5·3%
5·3%
1602-552
£0·0073
per kg
£0·0073
per kg
1507-514
5·3%
5·3%
1603-114
£0·1102
per kg
£0·1102
per kg
1507-522
5·3%
5·3%
1507-530
5·3%
5·3%
1603-122
£0·1102
per kg
£0·1102
per kg
1507-538
5·3%
5·3%
1603-146
£0·1102
per kg
£0·1102
per kg
1507-546
5·3%
5·3%
1507-554
5·3%
5·3%
1603-170
£0·1102
per kg
£0·1102
per kg
1507-570
5·3%
5·3%
1604-012
6%
6%
1507-589
5·3%
5·3%
1604-028
6%
6%
1508-649
5·3%
5·3%
1604-044
4%
4%
1512-517
£0·8818
per 100 kg
£0·8818
per 100 kg
1605-615
6%
6%
1605-631
6%
6%
1512-525
5·3%
5·3%
1605-655
6%
6%
1512-541
5·3%
5·3%
1512-565
£0·8818
per 100 kg
£0·8818
per 100 kg
1803-000
£0·0352
per kg
£0·0352
per kg
1512-613
£0·8818
per 100 kg
£0·8818
per 100 kg
1805-000
£0·0352
per kg
£0·0352
per kg
1512-621
5·3%
5·3%
1901-527
£0·0499
per kg
£0·0499
per kg
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
1901-539
£0·0499
per kg
£0·0499
per kg
2006-162
£0·011
per kg
£0·011
per kg
1903-612
7·4%
7·4%
2006-170
£0·0068
per kg
£0·0068
per kg
1903-620
7·4%
7·4%
1903-629
7·4%
7·4%
2006-172
£0·011
per kg
£0·011
per kg
1904-000
0·6%
0·6%
2006-182
£0·0068
per kg
£0·0068
per kg
1905-427
0·6%
0·6%
1905-435
0·6%
0·6%
2006-186
£0·011
per kg
£0·011
per kg
1905-449
5·8%
5·8%
2006-188
£0·0045
per kg
£0·0045
per kg
1906-000
2·8%
2·8%
2001-636
6·7%
6·7%
2006-228
£0·0068
per kg
£0·0068
per kg
2001-642
£0·0073
per kg
£0·0073
per kg
2006-232
£0·011
per kg
£0·011
per kg
2001-654
£0·0044
per kg
£0·0044
per kg
2006-254
£0·0137
per kg
£0·0137
per kg
2002-058
6·7%
6·7%
2006-256
£0·0068
per kg
£0·0068
per kg
2002-062
6·7%
6·7%
2002-066
£0·0073
per kg
£0·0073
per kg
2006-260
£0·011
per kg
£0·011
per kg
2005-627
£0·0073
per kg
£0·0073
per kg
2006-264
£0·0045
per kg
£0·0045
per kg
2005-651
£0·0073
per kg
£0·0073
per kg
2006-286
£0·0137
per kg
£0·0137
per kg
2005-687
£0·0073
per kg
£0·0073
per kg
2006-288
£0·0068
per kg
£0·0068
per kg
2006-118
6·7%
6·7%
2006-314
£0·011
per kg
£0·011
per kg
2006-122
6·7%
6·7%
2006-318
£0·0045
per kg
£0·0045
per kg
2006-128
£0·0068
per kg
£0·0068
per kg
2006-480
£0·0068
per kg
£0·0068
per kg
2006-132
£0·011
per kg
£0·011
per kg
2006-488
£0·0068
per kg
£0·0068
per kg
2006-144
£0·0068
per kg
£0·0068
per kg
2006-518
£0·011
per kg
£0·011
per kg
2006-148
£0·011
per kg
£0·011
per kg
2006-522
£0·0138
per kg
£0·0138
per kg
2006-158
£0·0068
per kg
£0·0068
per kg
2006-524
£0·011
per kg
£0·011
per kg
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
2006-526
£0·0045
per kg
£0·0045
per kg
2007-114
£0·0171
per 1
£0·0171
per 1
2006-536
£0·0138
per kg
£0·0138
per kg
2007-122
£0·0171
per 1
£0·0171
per 1
2006-538
£0·0068
per kg
£0·0068
per kg
2007-126
£0·0171
per 1
£0·0171
per 1
2006-542
£0·011
per kg
£0·011
per kg
2007-131
£0·0171
per 1
£0·0171
per 1
2006-546
£0·0045
per kg
£0·0045
per kg
2007-135
£0·0171
per 1
£0·0171
per 1
2006-560
£0·0138
per kg
£0·0138
per kg
2007-143
£0·0171
per 1
£0·0171
per 1
2006-562
£0·0068
per kg
£0·0068
per kg
2007-155
£0·0171
per 1
£0·0171
per 1
2006-566
£0·011
per kg
£0·011
per kg
2007-167
£0·0171
per 1
£0·0171
per 1
2006-570
£0·0045
per kg
£0·0045
per kg
2007-173
£0·0171
per 1
£0·0171
per 1
2006-586
£0·0138
per kg
£0·0138
per kg
2007-185
£0·0171
per 1
£0·0171
per 1
2006-588
£0·0068
per kg
£0·0068
per kg
2007-213
£0·0171
per 1
£0·0171
per 1
2006-616
£0·011
per kg
£0·011
per kg
2007-225
£0·0171
per 1
£0·0171
per 1
2006-620
£0·0045
per kg
£0·0045
per kg
2007-233
£0·0171
per 1
£0·0171
per 1
2007-012
£0·0171
per 1
£0·0171
per 1
2007-241
£0·0171
per 1
£0·0171
per 1
2007-016
£0·0171
per 1
£0·0171
per 1
2007-247
£0·0171
per 1
£0·0171
per 1
2007-025
£0·0171
per 1
£0·0171
per 1
2007-253
£0·0171
per 1
£0·0171
per 1
2007-033
£0·0171
per 1
£0·0171
per 1
2007-257
£0·0171
per 1
£0·0171
per 1
2007-045
£0·0171
per 1
£0·0171
per 1
2007-265
£0·0171
per 1
£0·0171
per 1
2007-053
£0·0171
per 1
£0·0171
per 1
2007-273
£0·0171
per 1
£0·0171
per 1
2007-064
£0·0171
per 1
£0·0171
per 1
2007-277
£0·0171
per 1
£0·0171
per 1
2007-081
£0·0171
per 1
£0·0171
per 1
2007-285
£0·0171
per 1
£0·0171
per 1
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
2007-317
£0·0171
per 1
£0·0171
per 1
2101-027
4%
4%
2007-328
£0·0171
per 1
£0·0171
per 1
2101-051
4% +£0·0035
per kg
4%+£0·0035
per kg
2101-067
4%
4%
2007-336
£0·0171
per 1
£0·0171
per 1
2102-416
4%+£0·0035
per kg
4% +£0·0035
per kg
2007-341
£0·0171
per 1
£0·0171
per 1
2102-424
4%
4%
2007-345
£0·0171
per 1
£0·0171
per 1
2103-234
£0·0264
per kg
£0·0264
per kg
2007-353
£0·0171
per 1
£0·0171
per 1
2104-514
£0·0264
per kg
£0·0264
per kg
2007-357
£0·0171
per 1
£0·0171
per 1
2104-522
£0·0264
per kg
£0·0264
per kg
2007-373
£0·0171
per 1
£0·0171
per 1
2104-530
£0·0035
per kg
£0·0035
per kg
2007-385
£0·0171
per 1
£0·0171
per 1
2105-037
£1·3227
per 100 kg
£1·3227
per 100 kg
2007-433
£0·0171
per 1
£0·0171
per 1
2105-045
6·4%
6·4%
2007-437
£0·0171
per 1
£0·0171
per 1
2105-053
£1·3227 per 100 kg
£1·3227 per 100 kg
2007-451
£0·0171
per 1
£0·0171
per 1
2105-085
£1·3227
per 100 kg
£1·3227
per 100 kg
2105-116
6·4%
6·4%
2007-455
£0·0171
per 1
£0·0171
per 1
2105-124
£1·3227
per 100 kg
£1·3227
per 100 kg
2007-467
£0·0171
per 1
£0·0171
per 1
2105-140
£0·0035
per kg
£0·0035
per kg
2007-473
£0·0171
per 1
£0·0171
per 1
2105-148
£0·0036
per 1
£0·0036
per 1
2007-502
£0·0171
per 1
£0·0171
per 1
2105-156
8%
8%
2007-512
£0·0171
per 1
£0·0171
per 1
2106-617
£0·5669
per 100 kg
£0·5669
per 100 kg
2007-527
£0·0171
per 1
£0·0171
per 1
2106-625
£0·5669
per 100 kg
£0·5669
per 100 kg
2007-533
£0·0171
per 1
£0·0171
per 1
2106-633
£0·5669
per 100 kg
£0·5669
per 100 kg
2007-545
£0·0171
per 1
£0·0171
per 1
2106-641
£0·5669
per 100 kg
£0·5669
per 100 kg
2007-551
£0·0171
per 1
£0·0171
per 1
2106-657
£0·5669
per 100 kg
£0·5669
per 100 kg
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
2106-665
£0·5669
per 100 kg
£0·5669
per 100 kg
2107-182
10%
10%
2107-185
10%
10%
2106-673
5·3%
5·3%
2107-213
10%
10%
2107-013
5·3%
5·3%
2107-216
10%
10%
2107-016
5·3%
5·3%
2107-222
10%
10%
2107-022
5·3%
5·3%
2107-225
10%
10%
2107-025
8%
8%
2107-232
10%
10%
2107-042
8%
8%
2107-235
10%
10%
2107-045
8%
8%
2107-242
10%
10%
2107-052
0·8%
0·8%
2107-245
10%
10%
2107-055
0·8%
0·8%
2107-252
10%
10%
2107-062
0·8%
0·8%
2107-255
10%
10%
2107-114
6·4%
6·4%
2107-262
10%
10%
2107-117
£0·7086
per 100 kg
£0·7086
per 100 kg
2107-118
5·3%
5·3%
2107-265
10%
10%
2107-121
5·3%
5·3%
2107-272
10%
10%
2107-123
£0·1102
per kg
£0·1102
per kg
2107-275
10%
10%
2107-126
£0·0035
per kg
£0·0035
per kg
2107-282
10%
10%
2107-285
10%
10%
2107-127
£0·0036
per 1
£0·0036
per 1
2107-313
10%
10%
2107-128
8%
8%
2107-316
10%
10%
2107-322
10%
10%
2107-132
10%
10%
2107-325
10%
10%
2107-135
10%
10%
2107-332
10%
10%
2107-142
10%
10%
2107-335
10%
10%
2107-145
10%
10%
2107-342
10%
10%
2107-152
10%
10%
2107-345
10%
10%
2107-155
10%
10%
2107-352
10%
10%
2107-162
10%
10%
2107-355
10%
10%
2107-165
10%
10%
2107-362
10%
10%
2107-172
10%
10%
2107-365
10%
10%
2107-175
10%
10%
2107-372
10%
10%
2107-375
10%
10%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
2107-382
10%
10%
2207-584
£0·07
per gal.
£0·07
per gal.
2107-385
10%
10%
2107-413
10%
10%
2207-689
£0·0171
per 1
£0·0171
per 1
2107-416
10%
10%
2210-527
£0·0032
per 1
£0·0032
per 1
2107-422
10%
10%
2107-425
10%
10%
2210-535
£0·0032
per 1
£0·0032
per 1
2107-432
10%
10%
2210-543
£0·0032
per 1
£0·0032
per 1
2107-435
10%
10%
2107-442
10%
10%
2210-559
£0·0032
per 1
£0·0032
per 1
2107-445
10%
10%
2506-512
10·7%
5·3%
2107-452
10%
10%
2506-520
3·6%
1·8%
2107-455
10%
10%
2507-433
3·6%
1·8%
2107-462
10%
10%
2507-457
3·6%
1·8%
2107-465
10%
10%
2508-212
£0·008
per cwt.
£0·004
per cwt.
2107-472
10%
10%
2513-632
3·6%
1·8%
2107-475
10%
10%
2515-514
10·7%
5·3%
2107-482
10%
10%
2515-522
10·7%
5·3%
2107-489
10%
10%
2515-538
10·7%
5·3%
2201-227
£0·0171
per 1
£0·0171
per 1
2515-554
10·7%
5·3%
2201-235
£0·0196
per 100 kg
£0·0196
per 100 kg
2515-562
10·7%
5·3%
2516-412
10·7%
5·3%
2202-113
8%+£0·0171
per 1
8%+£0·0171
per 1
2516-428
10·7%
5·3%
2516-444
10·7%
5·3%
2202-121
£0·0171
per 1
£0·0171
per 1
2516-460
10·7%
5·3%
2204-617
£0·004
per 1
£0·004
per 1
2517-067
10·7%
5·3%
2517-075
3·6%
1·8
2207-246
£0·07
per gal.
£0·07
per gal.
2518-217
10·7%
5·3%
2207-321
£0·0171
per 1
£0·0171
per 1
2520-437
£0·006
per cwt.
£0·003
per cwt.
2207-418
£0·07
per gal.
£0·07
per gal.
2533-627
3·2%
1·6%
2523-635
3·2%
1·6%
2207-474
£0·0171
per 1
£0·0171
per 1
2523-643
3·2%
1·6%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
2523-651
3·2%
1·6%
2905-547
8%
4%
2523-669
3·2%
1·6%
2905-571
8%
4%
2527-018
10·7%
5·3%
3003-214
5·3% or
£0·08
2·7% or
£0·04
2707-666
5·3%
2·7%
per 100 containers*
2710-330
5·3%
2·7%
3003-222
£0·004
per lb.
£0·002
per lb.
2710-346
5·3%
2·7%
3003-230
8%
4%
2710-362
5·3%
2·7%
2710-378
5·3%
2·7%
3003-238
£0·0016
per lb.
£0·0008
per lb.
2710-386
£0·008
per gal.
£0·004
per gal.
3003-246
£0·0166
per gal.
£0·0083
per lb.
2710-433
5·3%
2·7%
3003-262
£0·004
per lb.
£0·002
per lb.
2710-441
£0·008
per gal.
£0·004
per gal.
3003-270
8%
4%
27100-473
5·3%
2·7%
3003-278
£0·0016
per lb.
£0·0008
per lb.
2710-481
4%
2%
2710-515
£0·008
per gal.
£0·004
per gal.
3003-286
£0·0166
per gal.
£0·0083
per gal.
2710-531
5·3%
2·7%
3003-320
£0·004
per lb.
£0·002
per lb.
2710-547
4%
2%
3003-328
8%
4%
2710-555
£0·008
per gal.
£0·004
per gal.
3003-336
£0·0016
per lb.
£0·0008
per lb.
2813-357
3·6%
1·8%
3003-344
£0·0166
per gal.
£0·0083
per gal.
2840-548
5·3%
2·7%
2840-564
5·3%
2·7%
3003-360
5·3% or
£0·08
2·7% or
£0·04
2901-322
5·3%
2·7%
per 100 containers*
3003-368
5·3%
2·7%
2901-354
5·3%
2·7%
2901-418
5·3%
2·7%
3003-376
£0·004
per lb.
£0·002
per lb.
2901-450
5·3%
2·7%
3003-384
5·3%
2·7%
2901-521
5·3%
2·7%
3003-416
8% or
£0·024
per lb.*
4% or
£0·012
per lb.*
2901-663
5·3%
2·7%
2902-037
£0·08
per gal.
£0·04
per gal.
3003-424
8%
4%
2904-352
8%
4%
3003-432
£0·0016
per lb.
£0·0008
per lb.
2904-376
8%
4%
3003-440
£0·0166
per gal.
£0·0166
per gal.
2904-470
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3003-456
5·3% or
£0·08
2·7% or
£0·04
3209-240
8%
4%
per 100 containers*
3209-248
8%
4%
3003-464
£0·004
per lb.
£0·002
per lb.
3209-264
8%
4%
3003-472
8%
4%
3209-280
8%
4%
3003-472
8%
4%
3209-318
8%
4%
3003-480
£0·0016
per lb.
£0·008
per lb.
3209-326
8%
4%
3003-488
£0·0166
per gal.
£0·0083
per gal
3209-334
8%
4%
3209-350
8%
4%
3003-522
£0·004
per lb.
£0·002
per lb.
3209-359
8%
4%
3003-530
8%
4%
3211-000
5·3%
2·7%
3003-538
£0·0016
per lb.
£0·0008
per lb.
3212-613
8%
4%
3213-117
5·3%
2·7%
3003-546
£0·0166
per gal.
£0·0083
per gal.
3213-125
5·3%
2·7%
3003-562
5·3% or
£0·08
2·7% or
£0·04
3213-139
5·3%
2·7%
per 100 containers*
3304-417
4% +
£0·0016
2% +
£0·0008
3003-570
5·3%
2·7%
per lb.
per lb.
3003-578
£0·004
£0·002
3304-425
4% +
2% +
per lb.
per lb.
£0·0166
per gal.
£0·0083
per gal.
3003-586
5·3%
2·7%
3304-433
4%
2%
3003-617
8% or
4% or
£0·024
£0·012
3304-441
£0·0016
£0·0008
per lb.*
per lb.*
per lb.
per lb.
3003-625
8%
4%
3304-457
£0·0166
per gal.
£0·0083
per gal.
3003-633
£0·0016
£0·0008
per lb.
per lb.
3305-013
4%
2%
3003-641
£0·0166
£0·0083
3305-021
16% or
8% or
per gal.
per gal.
£0·80
£0·40
per gal.*
per gal.*
3004-018
5·3% or
2·7% or
£0·004
£0·002
3306-312
8%
4%
per lb.*
per lb.*
3306-336
16% or
8% or
3005-247
5·3% or
2·7% or
£0·08
£0·04
£0·08
£0·04
per lb.*
per lb.*
per 100 containers*
3208-022
8%
4%
3306-344
16% or
8% or
£0·80
£0·40
3208-038
5·3%
2·7%
per gal.*
per gal.*
3209-216
8%
4%
3306-352
16% or
8% or
£0·08
£0·04
3209-224
8%
4%
per lb.*
per lb.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3306-360
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3402-322
3402-330
8%
8%
4%
4%
3306-368
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3402-338
3402-349
8%
8%
4%
4%
3306-376
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3403-513
3403-521
4%
£0·008
per gal.
2%
£0·004
per gal.
3306-384
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3403-545
3405-620
4%
5·3%
2%
2·7%
3306-416
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3405-628
3405-652
8%
5·3%
4%
2·7%
3306-424
8%
4%
3406-000
4%
2%
3306-432
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3501-136
3503-527
8%
8%
4%
4%
3306-440
16% or
£0·80
per gal*
8% or
£0·40
per gal.*
3503-535
3503-551
8%
8%
4%
4%
3306-442
5·3%
2·7%
3053-569
8%
4%
3306-456
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3505-217
3505-413
0·4%
0·4%
0·2%
0·2%
3306-464
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3505-421
3505-437
0·4%
04%
0·2%
0·2%
3306-480
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3505-445
3505-459
0·4%
0·4%
0·2%
0·2%
3306-488
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3506-614
3506-646
4%
8%
2%
4%
3306-543
16% or
£0·08
per lb.*
8% or
£0·04
per lb.*
3506-654
4%
2%
3306-551
16% or
£0·80
per gal.*
8% or
£0·40
per gal.*
3506-662
4% or
£0·0013
per lb.*
2% or
£0·0006
per lb.*
3401-615
8%
4%
3506-670
£0·024
per cwt.
£0·012
per cwt.
3401-623
8%
4%
3506-678
5·3%
2·7%
3401-639
8%
4%
3606-000
£0·583
£0·583
3402-314
8%
4%
per 7,200 matches and so in proportion for any less number of matches
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3608-623
5·3%
2·7%
3901-324
5·3%
2·7%
3703-512
0·8%
0·4%
3901-340
5·3%
2·7%
3703-552
0·8%
0·4%
3901-356
5·3%
2·7%
3703-615
0·8%
0·4%
3901-380
£0·80
per lb.
£0·40
per lb.
3705-626
5·3%
2·7%
3901-388
4%
2%
3705-649
5·3%
2·7%
3901-415
6·4%
3·2%
3811-612
5·3%
2·7%
3901-423
5·3%
2·7%
3811-620
5·3%
2·7%
3902-220
6·4%
3·2%
3811-628
5·3%
2·7%
3902-224
5·3%
2·7%
3811-636
4% or
£0·004
per doz.*
2% or
£0·002
per doz.*
3902-228
4%
2%
3811-644
5·3%
2·7%
3902-244
6·4%
3·2%
3811-652
5·3%
2·7%
3902-248
5·3%
2·7%
3811-660
5·3%
2·7%
3902-252
4%
2%
3811-669
5·3%
2·7%
3902-256
4%
2%
3817-512
6·4%
3·2%
3902-264
5·3%
2·7%
3819-030
5·3%
2·7%
3902-268
£0·80
per lb.
£0·40
per lb.
3819-348
5·3%
2·7%
3902-272
4%
2%
3819-356
4% or
£0·0013
per lb.*
2% or
£0·0007
per lb.*
3902-284
3902-288
5·3%
£0·80
per lb.
2·7%
£0·40
per lb.
3901-020
6·4%
3·2%
3902-318
6·4%
3·2%
3901-024
5·3%
2·7%
3902-322
5·3%
2·7%
3901-028
5·3%
2·7%
3902-326
4%
2%
3901-060
5·3%
2·7%
3902-334
5·3%
2·7%
3901-122
5·3%
2·7%
3901-146
5·3%
2·7%
3902-338
£0·80
per lb.
£0·40
per lb.
3901-170
5·3%
2·7%
3902-342
64%
3·2%
3901-225
4%
2%
3902-346
5·3%
2·7%
3901-233
6·4%
3·2%
3902-350
4%
2%
3901-241
5·3%
2·7%
3902-362
6·4%
3·2%
3901-265
£0·80
per lb.
£0·40
per lb.
3902-366
5·3%
2·7%
3902-370
4%
2%
3901-281
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3902-378
5·3%
2·7%
3902-616
£0·0107
per sq. yd.
£0·0053
per sq. yd.
3902-382
£0·80
per lb.
£0·40
per lb.
3902-620
6·4%
3·2%
3902-412
5·3%
2·7%
3902-624
5·3%
2·7%
3902-416
6·4%
3·2%
3902-628
4%
2%
3902-420
5·3%
2·7%
3902-636
5·3%
2·7%
3902-432
5·3%
2·7%
3902-648
£0·0107
per sq. yd.
£0·0053
per sq. yd.
3902-452
£0·0107
per sq. yd.
£0·0053
per sq. yd.
3902-660
5·3%
2·7%
3902-456
£0·0107
per sq. yd.
£0·0053
per sq. yd.
3902-664
£0·80
per lb.
£0·40
per lb.
3902-460
6·4%
3·2%
3902-668
£0·0107
per sq. yd.
£0·0053
per sq. yd.
3902-464
5·3%
2·7%
3902-672
6·4%
3·2%
3902-468
4%
2%
3902-676
5·3%
2·7%
3902-476
5·3%
2·7%
3902-680
4%
2%
3902-480
£0·80
per lb.
£0·40
per lb.
3903-014
6·4%
Nil
3902-512
5·3%
2·7%
3903-016
6·4%
3·2%
3902-516
£0·80
per lb.
£0·40
per lb.
3903-018
5·3%
2·7%
3903-026
5·3%
2·7%
3902-520
£0·0107
per sq.yd.
£0·0053
per sq.yd.
3903-034
6·4%
Nil
3902-524
6·4%
3·2%
3903-036
6·4%
3·2%
3902-528
5·3%
2·7%
3903-038
5·3%
2·7%
3902-532
4%
2%
3903-042
4%
2%
3902-548
5·3%
2·7%
3903-050
6·4%
Nil
3902-552
£0·80
per lb.
£0·40
per lb.
3903-052
6·4%
3·2%
3902-560
£0·0107
per sq.yd.
£0·0053
per sq.yd.
3903-054
£0·80
per lb.
£0·40
per lb.
3903-058
5·3%
2·7%
3902-564
6·4%
3·2%
3903-070
8%
4%
3902-568
5·3%
2·7%
3903-078
8%
4%
3902-572
4%
2%
3903-086
5·3%
2·7%
3902-588
5·3%
2·7%
3903-115
6·4%
Nil
3902-612
£0·80
per lb.
£0·40
per lb.
3903-117
6·4%
3·2%
3903-121
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3903-125
5·3%
2·7%
3903-371
4%
2%
3903-133
4%
2%
3903-383
6·4%
Nil
3903-145
8%
4%
3903-385
6·4%
3·2%
3903-161
5·3%
2·7%
3903-387
8%
4%
3903-173
6·4%
Nil
3903-417
£0·80
per lb.
£0·40
per lb.
3903-175
6·4%
3·2%
3903-421
5·3%
2·7%
3903-177
5·3%
2·7%
3903-425
4%
2%
3903-181
4%
2%
3903-437
5·3%
2·7%
3903-222
6·4%
Nil
3903-224
6·4%
3·2%
3904-615
£8·80
per lb.
£0·40
per lb.
3903-226
8%
4%
3904-623
5·3%
2·7%
3903-230
5·3%
2·7%
3904-631
4%
2%
3903-238
8%
4%
3905-522
£0·80
per lb.
£0·40
per lb.
3903-246
4%
2%
3905-530
5·3%
2·7%
3903-250
5·3%
2·7%
3905-538
4%
2%
3903-258
6·4%
Nil
3903-260
6·4%
3·2%
3806-118
£0·80
per lb.
£0·40
per lb.
3903-262
5·3%
2·7%
3906-126
5·3%
2·7%
3903-266
4%
2%
3906-134
4%
2%
3903-278
6·4%
Nil
3906-150
£0·80
per lb.
£0·40
per lb.
3903-280
6·4%
3·2%
3906-158
5·3%
2·7%
3903-282
8%
4%
3906-166
4%
2%
3903-286
£0·80
per lb.
£0·40
per lb.
3907-013
6·4%
3·2%
3903-315
5·3%
2·7%
3907-017
4%
2%
3903-327
8%
4%
3907-025
4%
2%
3903-335
8%
4%
3907-037
8%
4%
3903-351
6·4%
Nil
3907-045
4%
2%
3903-353
6·4%
3·2%
3907-053
6·4%
3·2%
3903-355
8%
4%
3907-057
£0·80
per lb.
£0·40
per lb.
3903-363
£0·80
per lb.
£0·40
per lb.
3907-061
4%
2%
3903-367
5·3%
2·7%
3907-073
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3907-077
5·3%
2·7%
3907-321
4%
2%
3907-081
4%
2%
3907-325
8%
4%
3907-112
4%
2%
3907-337
£0·0107
per sq. yd.
£0·0053
per sq.yd.
3907-116
8%
4%
3907-341
5·3%
2·7%
3907-124
8%
4%
3907-357
5·3%
2·7%
3907-128
4%
2%
3907-361
5·3%
2·7%
3907-132
6·4%
3·2%
3907-365
5·3%
2·7%
3907-136
8%
4%
3907-373
8%
4%
3907-140
4%
2%
3907-377
4%
2%
3907-144
8%
4%
3907-381
5·3%
2·7%
3907-148
5·3%
2·7%
3907-385
5·3%
2·7%
3907-156
6·4%
3·2%
3907-414
4%
2%
3907-160
5·3%
2·7%
3907-418
5·3%
2·7%
3907-168
4%
2%
3907-422
6·4%
3·2%
3907-176
5·3%
2·7%
3907-426
6·4%
3·2%
3907-180
4%
2%
3907-434
4%
2%
3907-184
5·3%
2·7%
3907-438
5·3%
2·7%
3907-188
5·3%
2·7%
3907-442
4%
2%
3907-215
6·4%
3·2%
3907-446
4%
2%
3907-223
6·4%
3·2%
3907-454
4·8%
2·4%
3907-227
4%
2%
3907-462
8%
4%
3907-235
5·3%
2·7%
3907-470
6·4%
3·2%
3907-243
4%
2%
3907-474
5·3%
2·7%
3907-247
8%
4%
3907-478
4%
2%
3907-255
6·4%
3·2%
3907-486
4%
2%
3907-263
8%
4%
3907-521
5·3%
2·7%
3907-267
4%
2%
3907-525
4%
2%
3907-271
8% or
£0·0007
4% or
£0·0003
3907-533
8%
4%
the length of 10 beads
or fraction of 10 beads*
3907-545
£0·80
per lb.
£0·40
per lb.
3907-275
8%
4%
3907-553
4%
2%
3907-287
4%
2%
3907-561
5·3%
2·7%
3907-317
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
3907-565
4%
2%
4011-032
22% or
£0·125
each*
22% or
£0·125
each*
3907-577
6·4%
3·2%
3907-585
4%
2%
4011-034
16%
3907-618
5·3%
2·7%
4011-050
8%
4%
3907-622
4%
2%
4011-058
22%
22%
3907-626
5·3%
2·7%
4011-066
22%
22%
3907-628
5·3%
2·7%
4011-074
22%
22%
3907-630
6·4%
3·2%
4011-080
22%
22%
3907-632
4%
2%
4011-086
22%
22%
3907-634
8%
4%
4011-120
9%
9%
3907-638
6·4%
3·2%
4011-136
8%
4%
3907-642
8%
4%
4011-144
8%
4%
3907-646
4%
2%
4011-152
22% or
£0·125
each*
22% or
£0·125
each*
3907-650
6·4%
3·2%
3907-654
8% or
£0·0007
4% or
£0·0003
4011-160
22% or
£0·125
each*
The length of 10 beads
or fraction of 10 beads*
3907-658
8%
4%
4011-168
22% or
£0·125
each*
22% or
£0·125
each*
3907-662
£0·0107
per sq. yd.
£0·0053
per sq. yd.
4011-176
22% or
£0·125
each*
22% or
£0·125
each*
3907-666
5·3%
2·7%
3907-670
4%
2%
4011-184
22% or
£0·125
each*
3907-672
5·3%
2·7%
3907-674
5·3%
2·7%
4011-217
22% or
£0·125
each*
22% or
£0·125
each*
4006-415
5·3%
2·7%
4007-527
12·8%
6·4%
4011-223
22% or
£0·125
each*
4008-117
5·3%
2·7%
4008-141
5·3%
2·7%
4011-227
22% or
£0·125
each*
22% or
£0·125
each*
4011-012
22% or
£0·125 each*
22% or
£0·125 each*
4011-020
22% or
£0·125
each*
22% or
£0·125
each*
4011-231
22% or
£0·125
each*
4011-028
22% or
£0·125
each*
22% or
£0·125
each*
4011-245
22% or
£0·125
each*
22% or
£0·125
each*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4011-253
22% or
£0·125
each*
22% or
£0·125
each*
4102-322
4102-330
2·4%
2·4%
2·4%
2·4%
4011-265
22% or
£0·125
each*
22% or
£0·125
each*
4102-338
4102-346
2·4%
2·4%
2·4%
2·4%
4011-273
22% or
£0·125
each*
22% or
£0·125
each*
4102-354
4102-362
2·4%
2·4%
2·4%
2·4%
4011-281
22% or
£0·125
each*
22% or
£0·125
each*
4102-370
4102-378
2·4%
2·4%
2·4%
2·4%
4011-287
22% or
£0·125
each*
22% or
£0·125
each*
4102-386
4102-417
2·4%
2·4%
2·4%
2·4%
4012-517
£0·004 each
£0·002 each
4102-425
2·4%
2·4%
4013-612
8%
4%
4102-433
2·4%
2·4%
4013-628
1·6%
0·8%
4102-441
2·4%
2·4%
4013-636
8%
4%
4102-457
2·4%
2·4%
4013-660
4013-668
1·6%
0·8%
8%
4%
4102-461
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4014-313
4014-361
1·6%
1·6%
0·8%
0·8%
4102-465
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4014-377
£0·008
per doz.
£0·004
per doz.
4102-473
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-215
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-477
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-223
2·4%
2·4%
4102-231
2·4%
2·4%
4102-481
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-247
2·4%
2·4%
4102-255
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-485
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-263
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-513
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-271
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-521
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-287
2·4%
2·4%
4102-537
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-314
2·4%
2·4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4102-545
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4103-439
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4102-553
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4110-000
4201-115
5·3%
6·4%
5·3%
3·2%
4102-561
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-326
4202-334
6·4%
6·4%
3·2%
3·2%
4102-577
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-350
4202-358
3·6%
8%
1·8%
4%
4102-585
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-366
4202-382
6·4%
6·4%
3·2%
3·2%
4102-613
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-414
4202-430
6·4%
6·4%
3·2%
3·2%
4102-621
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-438
4202-446
6·4%
6·4%
3·2%
3·2%
4102-637
2·4%
2·4%
4202-462
6·4%
3·2%
4102-649
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-470
4202-478
3·6%
8%
1·8%
4%
4102-327
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4202-486
4202-525
6·4%
3·6%
3·2%
1·8%
4103-335
2·4%
2·4%
4202-533
8%
4%
4103-343
2·4%
2·4%
4202-549
6·4%
3·2%
4103-351
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4203-527
4203-535
1·6%
8%
0·8%
4%
4103-367
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4203-543
4203-547
8%
1·6%
4%
0·8%
4103-375
2·4%
2·4%
4203-555
8%
4%
4103-383
2·4%
2·4%
4203-567
8%
4%
4103-415
2·4%
2·4%
4203-575
6·4%
3·2%
4103-423
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4203-612
4203-629
1·6%
8%
0·8%
4%
4103-431
8% or
£0·004
per lb.*
8% or
£0·004
per lb.*
4204-616
4205-413
3·2%
5·3%
1·6%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4205-421
5·3%
2·7%
4420-329
6·7%
3·3%
4205-437
8%
4%
4421-635
5·3%
2·7%
4205-445
8%
4%
4421-651
4%
2%
4205-453
6·4%
3·2%
4421-669
5·3%
2·7%
4205-461
6·4%
3·2%
4422-012
5·3%
2·7%
4205-477
16% or
£0·016
per gross*
8% or
£0·008
per gross*
4422-028
4423-214
5·3%
9·6%
2·7%
7·1%
4302-325
4%
2%
4423-222
9·6%
7·1%
4302-333
8%
4%
4423-230
9·6%
7·1%
4302-365
8%
4%
4423-238
9·6%
7·1%
4302-423
8%
4%
4423-246
9·6%
7·1%
4303-431
4%
2%
4423-259
9·6%
7·1%
4304-521
8%
4%
4424-615
5·3%
2·7%
4413-017
5·3%
2·7%
4424-623
5·3%
2·7%
4413-033
5·3%
2·7%
4425-518
5·3%
2·7%
4413-049
5·3%
2·7%
4425-534
5·3%
2·7%
4414-235
8%
4%
4425-550
5·3%
2·7%
4414-251
8%
4%
4425-558
6·4%
3·2%
4415-516
8%
4%
4427-016
6·7%
3·3%
4415-524
4%
2%
4427-024
6·7%
3·3%
4415-540
8%
4%
4427-040
6·7%
3·3%
4415-556
8%
4%
4427-048
6·7%
3·3%
4415-564
4%
2%
4427-064
6·7%
3·3%
4415-580
8%
4%
4427-072
3·6%
1·8%
4416-614
4%
2%
4427-080
5·3%
2·7%
4418-013
4%
2%
4427-088
8% or
£0·0007
4% or
£0·0003
4%
2%
the length of 10 beads
or fraction of 10 beads*
4418-037
4%
2%
4427-119
6·7%
3·3%
4418-059
4%
2%
4428-521
6·4%
3·2%
4419-517
5·3%
2·7%
4428-553
8%
4%
4419-533
5·3%
2·7%
4428-561
8% or
£0·024
4% or
£0·012
per rung, round, step
or tread*
4420-315
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4428-577
8% or
£0·012
4% or
£0·006
4801-114
5·3%+
0·8%
2·7%+
0·4%
per rung, round, step
or tread*
4801-122
5·3%+
0·8%
2·7%+
0·4%
4428-585
8%
4%
4801-130
4%
2%
4428-617
5·3%
2·7%
4801-138
4%
2%
4428-625
5·3%
2·7%
4801-146
0·8%
0·4%
4428-633
6·4%
3·2%
4428-641
5·3%or
£0·064
per gross*
2·7% or
£0·032
per gross*
4801-154
4801-162
£0·004
per sq. yd.
4·5% + 0·8%
£0·002
per sq. yd
2·3% + 0·4%
4428-657
5·3%
£0·128
per gross*
5·3%
£0·064
per gross*
4801-170
4801-178
4%
4·5% + 0·8%
2%
2·3% + 0·4%
4428-665
4%
2%
4801-186
4%
2%
4601-216
6·4%
3·2%
4801-226
4·5% + 0·8%
2·3% + 0·4%
4601-232
6·4%
3·2%
4801-230
0·8%
0·4%
4602-314
4%
2%
4801-234
5·3% + 0·8%
2·7%+ 0·4%
4602-338
4%
2%
4801-242
4·5% + 0·8%
2·3% + 0·4%
4602-354
4%
2%
4801-250
4·5% + 0·8%
2·3% + 0·4%
4603-412
4%
2%
4801-258
4·5% + 0·8%
2·3% + 0·4%
4603-420
4·8%
2·4%
4801-274
4·5% + 0·8%
2·3% + 0·4%
4801-020
0·8%
0·4%
4801-282
4·5% + 0·8%
2·3% + 0·4%
4801-028
4·5% +
0·8%
2·3% +
0·4%
4801-312
4·5% + 0·8%
2·3% + 0·4%
4801-318
0·8%
0·4%
4801-036
5·3%+
0·8%
2·7% +
0·4%
4801-322
5·3% + 0·8%
2·7% + 0·4%
4801-044
5·3%+
0·8%
2·7% +
0·4%
4801-330
4·5% + 0·8%
2·3% + 0·4%
4801-338
5·3% + 0·8%
2·7% + 0·4%
4801-052
5·3%+
0·8%
2·7% +
0·4%
4801-346
4·5% + 0·8%
2·3% + 0·4%
4801-354
4·5% + 0·8%
2·3% + 0·4%
4801-060
5·3%+
0·8%
2·7% +
0·4%
4801-362
4%
2%
4801-068
5·3%+
0·8%
2·7% +
0·4%
4801-370
4%
2%
4801-378
4%
2%
4801-076
5·3%+
0·8%
2·7% +
0·4%
4801-386
4%
2%
4801-084
5·3%+
0·8%
2·7% +
0·4%
4801-427
5·3% + 0·8%
2·7% + 0·4%
4801-435
0·8%
0·4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4801-443
4·5% + 0·8%
2·3% + 0·4%
4805-535
5·3% + 0·8%
2·7% + 0·4%
4801-451
0·8%
0·4%
4805-543
4·5% + 0·8%
2·3% + 0·4%
4801-467
4%
2%
4805-547
0·8%
0·4%
4801-479
4%
2%
4805-555
4·5% + 0·8%
2·3% + 0·4%
4802-615
4%
2%
4805-567
0·8%
0·4%
4802-623
0·8%
0·4%
4805-575
5·3% + 0·8%
2·7% + 0·4%
4802-639
4%
2%
4805-583
4·5% + 0·8%
2·3% + 0·4%
4803-514
0·8%
0·4%
4805-617
0·8%
0·4%
4803-522
0·8%
0·4%
4805-633
5·3% + 0·8%
2·7% + 0·4%
4803-530
0·8%
0·4%
4805-641
5·3% + 0·8%
2·7% + 0·4%
4803-538
5·3% + 0·8%
2·7% + 0·4%
4805-657
4·5% + 0·8%
2·3% + 0·4%
4803-546
0·8%
0·4%
4805-669
4%
2%
4803-554
5·3% + 0·8%
2·7% + 0·4%
4806-321
1·6%
0·8%
4803-562
0·8%
0·4%
4806-339
4%
2%
4803-579
4%
2%
4807-014
4·5% + 0·8%
2·3% + 0·4%
4804-312
4·5% + 0·8%
2·3% + 0·4%
4807-022
4%
2%
4804-336
4%
2%
4807-023
5·3%
2·7%
4804-344
0·8%
0·4%
4807-024
6·4%
3·2%
4804-352
5·3% + 0·8%
2·7% + 0·4%
4807-026
1·6%
0·8%
4804-360
4·5% + 0·8%
2·3% + 0·4%
4807-027
1·6%
0·8%
4804-368
4%
2%
4807-028
4%
2%
4804-384
5·3%
2·7%
4807-030
£0·004
per sq. yd.
£0·002
per sq. yd.
4804-416
4%
2%
4807-038
3·2%
1·6%
4804-424
5·3%
2·7%
4807-044
0·8%
0·4%
4804-432
4%
2%
4807-048
4·5%+ 0·8%
2·3 + 0·4%
4804-440
4%
2%
4807-054
4%
2%
4804-456
0·8%
0·4%
4807-062
4%
2%
4804-464
5·3% + 0·8%
2·7% + 0·4%
4807-070
0·8%
0·4%
4804-472
4·5% + 0·8%
2·3% + 0·4%
4807-078
5·3% + 0·8%
2·7% + 0·4%
4804-480
5·3%
2·7%
4807-086
4·5% + 0·8%
2·3% + 0·4%
4804-489
4%
2%
4807-112
4·5% + 0·8%
2·3% + 0·4%
4805-527
5·3%
2·7%
4807-120
4%
2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4807-128
4·5% + 0·8%
2·3% + 0·4%
4807-534
5·3% + 0·8%
2·7% + 0·4%
4807-136
4%
2%
4807-542
0·8%
0·4%
4807-144
0·8%
0·4%
4807-550
5·3% + 0·8%
2·7% + 0·4%
4807-152
5·3% + 0·8%
2·7% + 0·4%
4807-558
4·5% + 0·8%
2·3% + 0·4%
4807-160
4·5% + 0·8%
2·3% + 0·4%
4807-569
4%
2%
4807-168
5·3%
2·7%
4809-614
£0·0053
per sq. yd.
£0·0027
per sq. yd.
4807-176
1·6%
0·8%
4807-184
4%
2%
4809-622
£0·004
per sq. yd.
£0·002
per sq. yd.
4807-216
6·4%
3·2%
4809-638
£0·0053
per sq. yd.
£0·0027
per sq. yd.
4807-224
1·6%
0·8%
4807-232
1·6%
0·8%
4809-646
£0·004
per sq. yd.
£0·002
per sq. yd.
4807-240
4%
2%
4809-662
£0·004
per sq. yd.
£0·002
per sq. yd.
4807-256
0·8%
0·4%
4807-264
5·3% + 0·8%
2·7% + 0·4%
4809-678
£0·004
per sq. yd.
£0·002
per sq. yd.
4807-272
4·5% + 0·8%
2·3% + 0·4%
4810-127
0·8%
0·4%
4807-288
1·6%
0·8%
4810-139
0·8%
0·4%
4807-318
4807-326
4%
3·2%
2%
1·6%
4811-517
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
4807-350
0·8%
0·4%
4807-358
4807-366
5·3% + 0·8%
4·5% + 0·8%
2·7% + 0·4%
2·3% + 0·4%
4811-521
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
4807-374
4807-382
4%
4·5% + 0·8%
2%
2·3% + 0·4%
4811-525
1·6% or
£0·0017
per lin. yd.†
plus 0·8%
0·8% or
£0·0008
per lin. yd.†
plus 0·4%
4807-414
0·8%
0·4%
4811-539
6·4%
3·2%
4807-422
4·5% + 0·8%
2·3% + 0·4%
4807-430
4%
2%
4812-000
£0·016
per sq. yd.
£0·008
per sq. yd.
4807-438
8% or
£0·40
per lb.*
4% or
£0·20
per lb.*
4813-215
8% or
£0·004 each†
4% or
£0·002 each†
4807-446
4·5% + 0·8%
2·3% + 0·4%
4813-223
8% or £0·40 per lb.†
4% or £0·20 per lb.†
4807-462
£0·004
per sq. yd.
£0·002
per sq. yd.
4813-231
4%
2%
4814-317
4%
2%
4807-470
3·2%
1·6%
4814-325
4%
2%
4807-478
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4814-349
4%
2%
4816-524
5·3%
5·3%
4815-018
16%
8%
4816-532
4%
4%
4815-034
5·3% + 0·8%
2·7% + 0·4%
4816-540
5·3%
5·3%
4815-042
4·5% + 0·8%
2·3% + 0·4%
4816-548
4%
4%
4815-046
4%
2%
4816-556
4%
4%
4815-050
4·5% + 0·8%
2·3% + 0·4%
4816-564
4%
4%
4815-058
4%
2%
4816-572
4%
4%
4815-066
5·3%
2·7%
4816-580
4%
4%
4815-074
4%
2%
4816-589
4%
4%
4815-082
4·5% + 0·8%
2·3% + 0·4%
4817-413
4%
2%
4815-113
16%
8%
4818-227
4%
2%
4815-121
4·5% + 0·8%
2·3% + 0·4%
4818-235
6%
3%
4815-137
0·8%
0·4%
4818-251
4%
2%
4815-145
5·3% + 0·8%
2·3% + 0·4%
4818-271
6%
3%
4815-153
4815-161
4·5% + 0·8%
4%
2·7% + 0·4%
2%
4818-275
4% or
£0·064
per doz.*
2% or
£0·032
per doz.*
4815-177
4815-185
4%
5·3%
4%
2·7%
4818-283
4% or
£0·032
per doz.*
2% or
£0·016
per doz.*
4815-217
5·3%
2·7%
4818-316
4%
2%
4815-225
4%
2%
4818-332
4%
2%
4815-233
5·3%
2·7%
4818-348
6%
3%
4815-241
5·3%
2·7%
4818-356
8%
4%
4815-257
6·4%
3·2%
4819-000
4%
2%
4815-265
3·2%
1·6%
4820-626
5·3%
2·7%
4815-273
3·2%
1·6%
4820-649
5·3%
2·7%
4815-281
5·3% + 0·8%
2·7% + 0·4%
4821-025
6·4%
3·2%
4815-315
3·2%
1·6%
4821-033
5·3%
2·7%
4815-347
0·8%
0·4%
4821-041
4·8%
2·4%
4815-355
5·3% + 0·8%
2·7% + 0·4%
4821-057
6·4%
3·2%
4815-363
4·5% + 0·8%
2·3% + 0·4%
4821-117
4%
2%
4815-379
4%
2%
4821-123
8%
4%
4816-516
4%
4%
4821-131
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
4821-147
5·3%
2·7%
4911-522
8%
4%
4821-155
£0·80
per lb.
£0·40
per lb.
4911-530
1·6%
0·8%
4911-546
8%
4%
4821-163
8%
4%
4911-554
8%
4%
4821-171
6·4%
3·2%
4911-562
4%
2%
4821-187
6·4%
3·2%
4911-578
8%
4%
4821-213
7·5%
7·5%
4911-586
1·6%
0·8%
4821-221
4%
4%
5003-427
12%
6%
4821-237
5·3%
2·7%
5003-435
5·3%
2·7%
4821-245
4%
2%
5003-451
12%
6%
4821-261
6·4%
3·2%
5003-467
5·3%
2·7%
4901-118
4·8%
2·4%
5004-116
6%
3%
4901-174
8%
4%
5004-124
6·4%
3·2%
4901-189
1·6%
0·8%
5004-132
5·3%
2·7%
4904-117
4·8%
2·4%
5004-140
5·3%
2·7%
4907-520
8%
4%
5005-518
6%
3%
4907-528
1·6%
0·8%
5005-526
6·4%
3·2%
4907-544
4%
2%
5005-534
5·3%
2·7%
4907-552
8%
4%
5005-542
5·3%
2·7%
4907-560
1·6%
0·8%
5006-013
6%
3%
4907-568
4%
2%
5006-021
6·4%
3·2%
4907-576
8%
4%
5006-037
5·3%
2·7%
4907-589
1·6%
0·8%
5006-045
5·3%
2·7%
4909-000
4%
2%
5007-314
6%
3%
4910-000
8%
4%
4911-416
1·6%
0·8%
5007-322
6·4%
3·2%
4911-432
8%
4%
5007-330
5·3%
2·7%
4911-440
8%
4%
5007-346
6%
3%
4911-448
4%
2%
5007-354
6·4%
3·2%
4911-456
5·3%
2·7%
5007-362
5·3%
2·7%
4911-464
1·6%
0·8%
4911-480
8%
4%
5009-016
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
4911-488
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5009-024
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-230
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-032
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5009-246
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-040
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5009-254
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-056
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-262
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-064
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-270
5009-278
3·2%
10% or
£0·12
per sq. yd.
3·2%
10% or
£0·12
per sq. yd.
5009-072
5009-080
5·3% or
£0·0133
per sq. yd.*
3·2%
2·7% or
£0·0067
per sq. yd.*
3·2%
5009-286
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5009-118
10% or
£0·06
per sq. yd*
10% or
£0·06
per sq. yd.*
5009-339
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-126
10% or
£0·0267
per sq. yd*
10% or
£0·0267
per sq. yd*
5010-417
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-134
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-425
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5009-142
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-433
3·2%
3·2%
5009-158
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-441
10% or
£0·12
per sq. yd
10% or
£0·12
per sq. yd.*
5009-166
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-457
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5009-174
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-465
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5009-214
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5010-489
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5101-226
5·3%
2·7%
5009-222
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5101-242
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5101-258
5101-274
5·3%
5·3%
2·7%
2·7%
5104-054
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5101-316
5101-332
5·3%
5·3%
2·7%
2·7%
5104-058
10% or
£0·12
per sq. yd.
10% or
£0·12
per sq. yd.
5101-348
5101-364
5·3%
5·3%
2·7%
2·7%
5104-062
10% or
£0·06
per sq. yd.
10% or
£0·06
per sq. yd.
5101-380
5101-412
5·3%
5·3%
2·7%
2·7%
5104-066
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5101-428
5101-444
5·3%
5·3%
2·7%
2·7%
5104-074
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5101-489
5102-512
5·3%
6·4%
2·7%
3·2%
5104-078
10% or
£0·12
per sq. yd.
10% or
£0·12
per sq. yd.*
5102-528
5102-544
6·4%
6·4%
3·2%
3·2%
5104-082
10% or
£0·06
per sq. yd.
10% or
£0·06
per sq. yd.*
5102-560
5102-576
6·4%
6·4%
3·2%
3·2%
5104-086
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5102-615
6·4%
3·2%
5104-113
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-018
10% or
£0·06
per sq. yd.
10% or
£0·06
per sq. yd.
5104-121
10% or
£0·12
per sq. yd.
10% or
£0·12
per sq. yd.*
5104-026
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-125
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-030
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-133
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-034
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-141
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-038
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-145
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-042
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-046
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-153
10% or
£0·06
per sq. yd.
10% or
£0·06
per sq. yd.*
5104-050
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-157
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5104-161
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-272
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-173
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-276
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-177
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-280
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-181
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-284
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-185
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-288
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-212
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-318
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-220
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-322
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-224
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-326
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-232
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.
5104-330
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-240
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-338
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-244
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-342
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-248
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-346
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-252
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-350
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-256
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-358
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-264
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5104-362
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5104-268
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5104-366
10% or
£0·06
per sq. yd.
10% or
£0·06
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5104-370
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5201-243
5303-630
5·3%
5·3%
2·7%
2·7%
5104-374
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5303-638
5303-654
12%
12%
6%
6%
5104-382
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5304-513
5304-521
12%
5·3%
6%
2·7%
5104-386
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5305-012
5305-060
5·3%
5·3%
2·7%
2·7%
5104-418
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5305-076
5305-113
5·3%
5·3%
2·7%
2·7%
5104-422
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5306-618
5306-626
5·3%
5·3%
5·3%
5·3%
5104-430
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5306-634
5306-642
5·3%
5·3%
5·3%
5·3%
5104-434
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5306-650
5306-658
5·3%
5·3%
5·3%
5·3%
5104-438
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5306-666
5306-679
5·3%
5·3%
5·3%
5·3%
5104-446
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5307-527
5307-535
5·3%
5·3%
5·3%
5·3%
5104-454
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5307-543
5307-559
5·3%
5·3%
5·3%
5·3%
5104-458
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5308-017
5308-029
5·3%
5·3%
5·3%
5·3%
5104-462
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5309-116
5309-129
5·3%
5·3%
5·3%
5·3%
5104-466
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5310-027
5310-035
5·3%
5·3%
5·3%
5·3%
5104-479
5201-227
5·3% or
£0·0133
per sq. yd.*
5·3%
5·3% or
£0·0133
per sq. yd.*
5·3%
5310-049
5311-317
5·3%
5·3% or
£0·0133
per sq. yd.*
5·3%
5·3% or
£0·0133
per sq. yd.*
5201-235
5·3%
2·7%
5311-321
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5311-325
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-457
5·3% or
£0·0133
per sq. yd.
5·3% or
£0·0133
per sq. yd.
5311-337
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-461
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-341
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-465
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-345
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-473
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-357
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-481
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-361
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-485
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-365
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-514
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-373
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-518
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-381
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-526
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-385
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-530
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-417
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-534
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-421
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-538
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-433
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-542
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-437
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-546
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-441
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-550
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-445
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-554
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5311-558
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-648
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-562
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-652
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-566
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-656
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-570
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-660
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-574
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-664
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-578
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-668
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-582
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-672
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-586
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-689
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5311-616
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5312-215
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5311-620
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5312-223
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-624
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5312-231
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5311-628
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5312-249
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5311-632
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5313-016
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5311-636
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5313-024
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5311-640
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5313-032
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5311-644
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5313-049
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5401-167
5401-183
5·3%
12%
2·7%
6%
5405-136
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5401-223
5401-231
12%
5·3%
6%
2·7%
5405-144
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5402-312
5402-320
12%
5·3%
6%
2·7%
5405-152
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5402-328
5403-413
5·3%
6%
2·7%
3%
5405-160
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5403-421
5403-437
6%
5·3%
3%
2·7%
5405-168
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5403-453
6%
3%
5405-176
3·2%
3·2%
5403-461
5403-485
5·3%
6%
2·7%
3%
5405-184
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5403-514
5403-530
5·3%
6%
2·7%
3%
5405-214
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5403-538
5403-554
5·3%
6%
2·7%
3%
5405-229
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5403-562
5·3%
2·7%
5503-615
5·3%
5·3%
5403-578
6%
3%
5503-623
12%
12%
5403-586
5·3%
2·7%
5504-313
5·3%
5·3%
5403-621
6%
3%
5504-321
5·3%
5·3%
5403-637
5·3%
2·7%
5505-014
5·3%
5·3%
5403-653
6%
3%
5505-022
5·3%
5·3%
5403-661
5·3%
2·7%
5505-030
5·3%
5·3%
5404-015
6%
3%
5505-038
5·3%
5·3%
5404-023
6%
3%
5505-046
5·3%
5·3%
5404-031
5·3%
2·7%
5505-054
5·3%
5·3%
5405-112
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5505-062
5505-070
5·3%
5·3%
5·3%
5·3%
5405-120
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5505-078
5505-086
5·3%
5·3%
5·3%
5·3%
5405-128
3·2%
3·2%
5505-127
5·3%
5·3%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5505-135
5505-143
5·3%
5·3%
5·3%
5·3%
5508-433
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5505-151
5505-167
5·3%
5·3%
5·3%
5·3%
5508-441
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5505-175
5505-183
5·3%
5·3%
5·3%
5·3%
5508-465
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5505-213
5505-221
5·3%
5·3%
5·3%
5·3%
5508-479
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5505-237
5505-245
5·3%
5·3%
5·3%
5·3%
5509-012
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5505-259
5·3%
5·3%
5509-016
5·3%
5·3%
5506-513
5506-529
5·3%
5·3%
5·3%
5·3%
5509-020
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5507-227
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-024
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5507-283
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-028
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5507-315
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-032
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5507-323
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-036
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5507-331
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-040
5509-044
5·3%
10% or
£0·12
per sq. yd.*
5·3%
10% or
£0·12
per sq. yd.*
5507-347
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-048
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5507-359
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-052
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5508-413
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-060
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5508-417
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-064
5·3%
5·3%
5508-425
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-068
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5509-076
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-184
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-080
5·3%
5·3%
5509-188
5·3%
5·3%
5509-084
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-212
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-088
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-216
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-112
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-220
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-120
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-228
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-124
5·3%
5·3%
5509-232
5·3%
5·3%
5509-128
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-236
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-132
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-240
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-136
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-244
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-144
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-252
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-148
5·3%
5·3%
5509-256
5·3%
5·3%
5509-152
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-260
10% or
£0·012
per sq. yd.*
10% or
£0·012
per sq. yd.*
5509-156
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-264
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-160
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-268
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-168
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-276
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-172
5·3%
5·3%
5509-280
5·3%
5·3%
5509-176
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-284
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5509-312
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-420
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-316
5·3%
5·3%
5509-424
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-320
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-428
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-324
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-432
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-328
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-436
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-336
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-440
5·3%
5·3%
5509-340
5·3%
5·3%
5509-444
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-344
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-448
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-348
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-452
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-352
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-456
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-360
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-460
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-364
5·3%
5·3%
5509-368
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-464
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-372
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-468
5·3%
5·3%
5509-376
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-472
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-384
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-476
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-412
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-480
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-416
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-484
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5509-512
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-580
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-516
5·3%
5·3%
5509-588
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-520
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-612
5·3%
5·3%
5509-524
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-616
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-526
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-620
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-528
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-624
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-532
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-628
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-536
5·3%
5·3%
5509-636
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-540
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-640
5·3%
5·3%
5509-544
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-644
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-548
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-648
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-552
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-652
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-560
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-656
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-564
5·3%
5·3%
5509-664
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5509-568
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-668
5·3%
5·3%
5509-572
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5509-672
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5509-576
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5509-676
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5509-680
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5605-133
5605-141
5·3%
5·3%
2·7%
2·7%
5509-684
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5605-157
5605-165
5·3%
5·3%
2·7%
2·7%
5509-689
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5605-173
5605-181
5·3%
5·3%
2·7%
2·7%
5603-316
12%
6%
5605-215
5·3%
2·7%
5603-324
5·3%
2·7%
5605-223
5·3%
2·7%
5603-340
12%
6%
5605-231
5·3%
2·7%
5603-348
5·3%
2·7%
5605-247
5·3%
2·7%
5604-013
5·3%
2·7%
5605-255
5·3%
2·7%
5604-021
5·3%
2·7%
5605-269
5·3%
2·7%
5604-045
5·3%
2·7%
5606-427
5·3%
2·7%
5604-053
5·3%
2·7%
5606-443
5·3%
2·7%
5604-077
5·3%
2·7%
5606-467
5·3%
2·7%
5604-085
5604-123
5·3%
5·3%
2·7%
2·7%
5607-016
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5604-131
5604-155
5·3%
5·3%
2·7%
2·7%
5607-020
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5604-163
5·3%
2·7%
5607-024
5·3%
5·3%
5604-187
5604-217
5·3%
5·3%
2·7%
2·7%
5607-028
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5604-233
5604-241
5·3%
5·3%
2·7%
2·7%
5607-032
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5604-265
5604-273
5·3%
5·3%
2·7%
2·7%
5607-036
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5604-327
5604-335
5·3%
5·3%
2·7%
2·7%
5607-040
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5604-351
5604-367
5·3%
5·3%
2·7%
2·7%
5607-044
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5605-117
5605-125
5·3%
5·3%
2·7%
2·7%
5607-048
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5607-056
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-165
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-060
5·3%
5·3%
5607-173
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-064
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-181
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-068
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-185
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-072
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-218
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-080
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-222
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-084
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-230
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-088
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-234
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-113
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-238
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-121
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-242
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-125
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-246
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-133
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-250
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-137
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-254
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-141
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-258
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-153
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-262
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-157
5·3%
5·3%
5607-161
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-266
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5607-270
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-385
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-274
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-422
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-278
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-426
5607-430
5·3%
10% or
£0·12
per sq. yd.*
5·3%
10% or
£0·12
per sq. yd.*
5607-286
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-434
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-317
5·3%
5·3%
5607-321
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-438
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-325
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-446
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-333
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-450
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-341
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-454
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-345
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-458
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-353
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-466
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-357
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-470
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-365
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-474
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-373
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5607-478
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5607-377
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5607-489
5701-336
5·3% or
£0·0133
per sq. yd.*
5·3%
5·3% or
£0·0133
per sq. yd.*
2·7%
5607-381
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5701-352
5701-360
12%
5·3%
6%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5702-127
5702-135
12%
5·3%
6%
2·7%
5710-138
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5703-446
5703-553
5·3%
12%
2·7%
6%
5710-154
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5703-561
5704-017
5·3%
12%
2·7%
6%
5710-179
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5704-025
5704-033
5·3%
5·3%
2·7%
2·7%
5711-000
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5704-041
12%
6%
5801-115
6·4%
6·4%
5704-045
5·3%
2·7%
5801-123
6·4%
6·4%
5704-051
5·3%
2·7%
5801-139
6·4%
6·4%
5704-057
12%
6%
5802-016
1·6%
1·6%
5704-065
5·3%
2·7%
5802-024
6·4%
6·4%
5704-073
5·3%
2·7%
5802-032
6·7%
6·7%
5705-635
6·4%
3·2%
5802-040
6·4%
6·4%
5705-651
6·4%
3·2%
5802-048
6·7%
6·7%
5705-679
6·4%
3·2%
5802-064
6·4%
6·4%
5706-523
6·4%
6·4%
5802-080
6·7%
6·7%
5706-531
5·3%
2·7%
5802-088
6·4%
6·4%
5706-547
10%
10%
5802-118
6·7%
6·7%
5706-587
5·3%
2·7%
5802-126
6·4%
6·4%
5706-613
10%
10%
5802-134
6·7%
6·7%
5707-118
5·3%
2·7%
5802-142
6·4%
6·4%
5707-134
10%
10%
5802-150
6·7%
6·7%
5707-150
5·3%
2·7%
5802-158
6·4%
6·4%
5707-158
10%
10%
5802-166
6·7%
6·7%
5707-174
5·3%
2·7%
5802-174
6·7%
6·7%
5707-182
10%
10%
5802-182
6·4%
6·4%
5709-000
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5802-212
5802-220
6·7%
6·4%
6·7%
6·4%
5710-122
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5802-228
5802-244
6·7%
6·4%
6·7%
6·4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5802-260
5802-268
6·7%
1·6%
6·7%
1·6%
5804-246
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5802-276
5802-284
6·4%
6·7%
6·4%
6·7%
5804-250
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5802-289
6·7%
6·7%
5804-254
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5804-127
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-258
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-131
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-262
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-135
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-268
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-145
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-270
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-151
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-278
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-155
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-280
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-163
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-284
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-187
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-288
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-214
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-323
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-218
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-325
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-230
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-328
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-238
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-343
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-242
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-351
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5804-355
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-464
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-363
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-468
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-367
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-472
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-371
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5804-476
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-375
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-480
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5804-383
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-484
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-387
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-488
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-388
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-526
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-416
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-534
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-420
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-538
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-424
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-542
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-428
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-548
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-432
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5804-554
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-436
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-558
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5804-440
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5804-562
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5804-456
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5804-574
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5804-582
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5805-254
5805-262
5·3%
6·4% or
£0·0007
per lin. yd.*
2·7%
3·2% or
£0·0003
per lin. yd.*
5804-586
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5805-266
8%
4%
5804-612
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5805-270
5805-278
6·4%
6·4% or
£0·0007
per lin. yd.*
3·2%
6·4% or
£0·0007
per lin. yd.*
5804-624
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5805-282
6·4% or
£0·0007
per lin. yd.*
3·2% or
£0·0003
per lin. yd.*
5804-632
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5805-286
6·4%
3·2%
5804-636
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5805-318
5805-322
8%
8%
8%
4%
5804-640
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5805-328
5805-330
5·3%
5·3%
5·3%
2·7%
5804-644
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5805-338
5805-342
8%
5·3%
8%
5·3%
5804-652
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5805-346
5805-358
5·3%
6·4% or
£0·0007
per lin. yd.*
2·7%
6·4% or
£0·0007
per lin. yd.*
5804-656
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5805-362
6·4% or
£0·0007
per lin. yd.*
3·2% or
£0·0003
per lin. yd.*
5805-218
6·4% or
£0·0007
per lin. yd.*
6·4% or
£0·0007
per lin. yd.*
5805-366
6·4%
3·2%
5805-222
8%
8%
5805-374
8%
8%
5805-226
5·3%
5·3%
5805-378
8%
4%
5805-230
6·4%
6·4%
5805-382
5·3%
5·3%
5805-234
6·4% or
£0·0007
per lin. yd.*
3·2% or
£0·0003
per lin. yd.*
5805-386
5805-431
5·3%
8%
2·7%
8%
5805-238
6·4%
3·2%
5805-435
6·4%
6·4%
5805-242
8%
4%
5805-443
6·4%
3·2%
5805-246
5·3%
2·7%
5806-447
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5805-250
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5805-451
5·3%
5·3%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5805-455
5·3%
2·7%
5901-213
5·3%
2·7%
5805-467
16%
16%
5901-237
12%
6%
5805-479
16%
8%
5901-253
12%
6%
5806-617
6·4%
3·2%
5902-422
4%
2%
5806-633
5·3%
2·7%
5902-446
6·7%
3·3%
5807-015
5·3%
2·7%
5902-478
3·2%
1·6%
5807-023
16%
16%
5902-521
4%
2%
5807-031
16%
8%
5902-545
6·7%
3·3%
5807-047
6·4%
6·4%
5902-583
6·7%
3·3%
5807-055
6·4%
3·2%
5902-635
3·2%
1·6%
5807-071
6%
3%
5903-317
6·4%
3·2%
5807-087
6·4%
3·2%
5903-325
8%
4%
5807-124
5·3%
2·7%
5903-333
4%
2%
5807-132
5807-148
5·3%
6%
2·7%
3%
5903-341
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5807-156
6·4%
3·2%
5903-365
6·4%
3·2%
5807-172
5·3%
2·7%
5903-373
8%
4%
5807-180
5·3%
2·7%
5903-415
4%
2%
5807-213
5807-221
5·3%
16%
2·7%
16%
5903-423
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5807-237
16%
8%
5903-447
6·4%
3·2%
5807-245
6·4%
6·4%
5904-012
6·4%
3·2%
5807-253
6·4%
3·2%
5904-020
10%
10%
5901-112
5·3% or
£0·004
per lb.*
2·7% or
£0·002
per lb.*
5904-028
5904-036
6·3%
10%
5%
10%
5901-133
4·8%
2·4%
5904-044
10%
10%
5901-144
5·3% or
£0·004
per lb.*
2·7% or
£0·002
per lb.*
5904-052
5904-060
6·3%
10%
5%
10%
5901-152
5·3%
2·7%
5904-068
6·3%
5%
5901-173
4·8%
2·4%
5904-076
10%
10%
5901-181
5·3% or
£0·004
per lb.*
2·7% or
£0·002
per lb.*
5904-118
5904-126
6·3%
6·4%
5%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5904-149
10%
10%
5908-045
6·4%
3·2%
5906-517
16% or
£0·016
per gross*
8% or
£0·008
per gross*
5908-061
5908-077
8%
8%
8%
4%
5907-318
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5908-085
5908-115
3·2%
10% or
£0·0267
per sq. yd.*
3·2%
10% or
£0·0267
per sq. yd.*
5907-326
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5908-123
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5907-334
3·2%
3·2%
5907-350
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5908-131
5908-155
6·4%
6·4%
6·4%
3·2%
5907-358
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5908-171
5908-187
8%
8%
8%
4%
5907-366
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5908-215
5908-223
3·2%
10% or
£0·0267
per sq. yd.*
3·2%
10% or
£0·0267
per sq. yd.*
5907-374
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5908-231
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5907-412
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5908-247
6·4%
6·4%
5907-420
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5908-263
5909-516
6·4%
6·4%
3·2%
6·4%
5907-428
3·2%
3·2%
5909-524
6·4%
3·2%
5907-444
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5909-532
5909-540
3·2%
10% or
£0·06
per sq. yd.*
3·2%
10% or
£0·06
per sq. yd.*
5907-452
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5907-460
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5909-548
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5907-468
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5909-556
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5908-013
5908-021
8%
8%
8%
4%
5909-564
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5908-037
6·4%
6·4%
5909-580
3·2%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5909-588
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5911-248
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5909-617
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5911-256
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5909-625
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-264
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5909-633
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5911-272
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5910-327
£0·0107
per sq. yd.
£0·0053
per sq. yd.
5911-288
5911-313
6·4%
6·4%
6·4%
3·2%
5910-335
£0·016
per sq. yd.
£0·008
per sq. yd.
5911-321
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5910-343
£0·0107
per sq. yd.
£0·0053
per sq. yd.
5910-351
£0·016
per sq. yd.
£0·008
per sq. yd.
5911-337
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5910-367
£0·0107
per sq. yd
£0·0053
per sq. yd.
5911-353
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5910-379
£0·016
per sq. yd.
£0·008
per sq. yd.
5911-361
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
5911-127
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-377
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5911-135
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5911-385
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-151
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
5911-427
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5911-175
6·4%
6·4%
5911-183
6·4%
3·2%
5911-443
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-216
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-451
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5911-224
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
5912-316
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5911-240
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
5912-324
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
5912-332
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
5914-621
5916-014
6·4%
10% or
£0·0267
per sq. yd.*
3·2%
10% or
£0·0267
per sq. yd.*
5912-340
5912-348
5·3% or
£0·0133
per sq. yd.*
6·4%
2·7% or
£0·0067
per sq. yd.*
3·2%
5916-022
8% or
£0·0213
per sq. yd.*
8% or
£0·0213
per sq. yd.*
5912-356
5912-364
8%
4%
4%
4%
5916-039
8% or
£0·0213
per sq. yd.*
4% or
£0·0107
per sq. yd.*
5912-372
4%
2%
5917-254
5·3%
5·3%
5912-380
3·2%
3·2%
5917-262
5·3%
2·7%
5912-388
10% or
£0·12
per sq. yd.*
10% or
£0·12
per sq. yd.*
6001-418
6001-422
8%
8%
4%
4%
5912-416
10% or
£0·06
per sq. yd.*
10% or
£0·06
per sq. yd.*
6001-442
4% or
£0·0054
per sq. yd.*
4% or
£0·0054
per sq. yd.*
5912-424
10% or
£0·0267
per sq. yd.*
10% or
£0·0267
per sq. yd.*
6001-450
4% or
£0·0093
per sq. yd.*
4% or
£0·0093
per sq. yd.*
5912-432
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
6001-466
4% or
£0·0054
per sq. yd.*
4% or
£0·0054
per sq. yd.*
5912-440
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
6001-474
4% or
£0·0093
per sq. yd.*
4% or
£0·0093
per sq. yd.*
5913-027
5913-035
12·8%
12·8%
12·8%
6·4%
6001-482
4% or
£0·0054
per sq. yd.*
4% or
£0·0054
per sq. yd.*
5913-043
5913-051
12·8%
12·8%
12·8%
6·4%
6001-515
4% or
£0·0054
per sq. yd.*
4% or
£0·0054
per sq. yd.*
5913-067
4%
4%
6001-523
5·3%
2·7%
5913-075
5913-116
4%
12·8%
2%
6·4%
6001-547
4% or
£0·0093
per sq. yd.*
4% or
£0·0093
per sq. yd.*
5913-124
5913-132
12·8%
4%
6·4%
2%
6001-563
4% or
£0·0054
per sq. yd.*
4% or
£0·0054
per sq. yd.*
5913-148
5913-156
12·8%
12·8%
12·8%
6·4%
6001-571
4% or
£0·0093
per sq. yd.*
4% or
£0·0093
per sq. yd.*
5913-172
12·8%
6·4%
6001-617
4%
2%
5914-613
6·4%
6·4%
6001-633
4%
2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6002-013
6002-021
8%
4%
4%
2%
6003-288
8% or
£0·2667
per doz. prs.*
4% or
£0·1333
per doz. prs.*
6002-037
£0·08
per doz. prs.
£0·04
per doz. prs.
6003-314
10%
10%
6002-045
8%
4%
6003-322
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6002-053
8%
4%
6003-330
8%
8%
6002-061
8%
4%
6002-077
£0·32
per doz. prs.
£0·16
per doz. prs.
6003-338
8% or
£0·2667
per doz. prs.*
4% or
£0·1333
per doz. prs.*
6002-085
8%
4%
6003-346
10%
10%
6002-114
£0·08
per doz. prs.
£0·04
per doz. prs.
6003-354
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6002-122
£0·32
per doz. prs.
£0·16
per doz. prs.
6003-362
8%
8%
6002-130
8%
4%
6003-370
8%
4%
6002-138
6002-146
8%
8%
4%
4%
6003-378
8% or
£0·2667
per doz. prs.*
4% or
£0·1333.
per doz. prs*
6002-154
6002-162
£0·24
per doz. prs.
8%
£0·12
per doz. prs.
4%
6003-386
6003-417
10%
10% or
£0·20
per doz. prs.*
10%
10% or
£0·20
per doz. prs.*
6002-170
£0·08
per doz. prs.
£0·04
per doz. prs.
6003-425
8%
8%
6002-178
8%
4%
6003-433
10%
10%
6002-189
6003-216
8%
5·3%
4%
2·7%
6003-441
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6003-224
8%
4%
6003-445
8%
8%
6003-232
5·3%
2·7%
6003-449
8%
4%
6003-240
10%
10%
6004-014
8%
4%
6003-244
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6004-022
4·8% +
£0·048 each
4·8% +
£0·048 each
6003-248
8%
8%
6004-030
4·8% +
£0·032 each
4·8% +
£0·032 each
6003-256
10%
10%
6004-038
4·8%
2·4%
6003-264
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6004-046
4·8%
4·8%
6003-272
8%
8%
6004-054
4·8%
4·8%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6004-062
8% or
£0·128
per doz.*
4% or
£0·064
per doz.*
6004-320
6004-328
8%
4·8% +
£0·048 each
4%
4·8% +
£0·048 each
6004-070
8%
4%
6004-072
10%
10%
6004-336
4·8% +
£0·032 each
4·8% +
£0·032 each
6004-074
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6004-344
6004-352
4·8%
4·8%
2·4%
4·8%
6004-076
8%
8%
6004-360
4·8%
4·8%
6004-078
10%
10%
6004-368
8% or
£0·128
per doz.*
4% or
£0·064
per doz.*
6004-080
10% or
£0·20
per doz. prs.*
10% or
£0·20
per doz. prs.*
6004-376
8%
4%
6004-082
8%
8%
6004-384
4·8% +
£0·048 each
4·8% +
£0·048 each
6004-117
4·8% +
£0·048 each
4·8% +
£0·048 each
6004-413
4·8% +
£0·032 each
4·8% +
£0·032 each
6004-133
4·8% +
£0·032 each
4·8% +
£0·032 each
6004-421
4·8%
2·4%
6004-157
4·8%
4·8%
6004-437
4·8%
4·8%
6004-165
4·8%
4·8%
6004-445
4·8%
4·8%
6004-173
6004-181
5·3%
8%
2·7%
4%
6004-453
8% or
£0·128
per doz.*
4% or
£0·064
per doz.*
6004-218
4·8% +
£0·048 each
4·8% +
£0·048 each
6004-469
6005-374
8%
8%
4%
4%
6004-226
4·8% +
£0·032 each
4·8% +
£0·032 each
6005-382
8%
8%
6004-234
4·8%
2·4%
6005-415
8%
4%
6004-242
4·8%
4·8%
6005-427
8%
8%
6004-250
4·8%
4·8%
6005-433
8%
4%
6004-254
4·8%
4·8%
6005-435
8%
4%
6004-258
8% or
£0·128
per doz.*
4% or
£0·064
per doz.*
6005-437
8%
4%
6005-441
8%
4%
6004-266
8%
4%
6005-455
8%
4%
6004-274
4·8%
2·4%
6005-463
8%
8%
6004-282
4·8%
4·8%
6004-312
8% or
£0·128
per doz.*
4% or
£0·064
per doz.*
6005-475
6005-487
8%
4%
4%
2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6005-535
8% or
£0·08 each*
4% or
£0·04 each*
6101-453
8%
4%
6101-457
8%
8%
6005-543
4%
2%
6101-530
8%
4%
6005-551
5·3%
2·7%
6101-534
8%
8%
6006-327
12·8%
6·4%
6101-570
8%
4%
6006-343
4%
2%
6101-574
8%
8%
6006-367
12·8%
6·4%
6101-634
8%
4%
6006-383
4%
2%
6101-638
8%
8%
6006-416
12·8%
6·4%
6101-674
8%
4%
6006-432
4%
2%
6101-678
8%
8%
6006-448
12·8%
6·4%
6102-015
8%
4%
6006-464
8%
4%
6102-023
8%
8%
6006-472
4%
2%
6102-035
8%
4%
6006-518
6·4%
3·2%
6102-043
8%
8%
6006-534
6·4%
3·2%
6102-051
8%
4%
6101-318
8%
4%
6102-055
8%
8%
6101-322
8% or
£0·40 each*
8% or
£0·40 each*
6102-071
8%
4%
6101-326
8%
4%
6102-075
1·6%
0·8%
6101-330
8%
8%
6102-083
8%
4%
6101-334
8%
4%
6102-087
1·6%
1·6%
6101-338
8%
8%
6102-116
8%
4%
6101-350
8%
4%
6102-120
1·6%
0·8%
6101-354
1·6%
1·6%
6102-124
8%
4%
6101-366
8%
4%
6102-128
8%
8%
6101-370
1·6%
1·6%
6102-136
8%
4%
6101-374
8%
4%
6102-140
1·6%
0·8%
6101-378
8%
8%
6102-164
8%
4%
6101-382
8%
4%
6102-168
8%
8%
6101-386
1·6%
1·6%
6102-217
8%
4%
6101-441
8%
4%
6102-225
8%
8%
6101-445
8% or
£0·40 each*
8% or
£0·40 each*
6102-257
6102-335
8%
8%
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6102-343
8%
8%
6104-325
8%
4%
6102-371
8%
4%
6104-333
4·8%
4·8%
6102-375
8%
8%
6104-341
8%
8%
6102-418
8%
8%
6104-357
8%
4%
6102-434
8%
8%
6104-365
4·8%
4·8%
6102-458
8%
4%
6104-379
8%
4%
6102-462
8%
8%
6105-115
8%
8%
6103-416
4·8% +
£0·048 each
4·8% +
£0·048 each
6105-123
8%
4%
6105-131
8%
8%
6103-424
4·8% +
£0·032 each
4·8% +
£0·032 each
6105-147
8%
4%
6103-432
4·8%
4·8%
6105-155
4%
4%
6103-440
4·8% +
£0·048 each
4·8% +
£0·048 each
6105-169
8%
4%
6106-018
8%
4%
6103-448
4·8% +
£0·032 each
4·8% +
£0·032 each
6106-026
8%
4%
6103-456
4·8%
4·8%
6106-034
8%
4%
6103-464
4·8% +
£0·048 each
4·8% +
£0·048 each
6106-042
8%
4%
6106-050
8%
4%
6103-472
4·8% +
£0·032 each
4·8% +
£0·032 each
6106-058
8%
4%
6103-480
4·8%
4·8%
6106-066
8%
4%
6103-488
4·8%
2·4%
6106-074
8%
4%
6103-527
4·8%
4·8%
6106-082
8%
4%
6103-535
4·8%
2·4%
6106-114
8%
4%
6103-543
4·8%
4·8%
6106-122
8%
8%
6103-551
4·8%
2·4%
6106-130
8%
8%
6103-567
4·8%
4·8%
6106-138
8%
4%
6103-575
8%
4%
6106-146
8%
4%
6103-583
8%
8%
6106-154
4%
4%
6103-613
8%
4%
6106-162
4%
4%
6103-621
8%
8%
6106-170
8%
4%
6103-637
8%
4%
6106-179
8%
4%
6103-659
8%
8%
6107-218
8%
8%
6104-317
4·8%
4·8%
6107-226
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6107-234
8%
4%
6110-145
8%
8%
6107-242
8%
4%
6110-161
8%
4%
6107-250
8%
8%
6110-177
6·4%
6·4%
6107-259
8%
4%
6110-185
6·4%
3·2%
6108-415
6108-423
8%
8%
4%
8%
6110-227
8% or
£0·02667
per doz. prs.*
4% or
£0·1333
per doz. prs.*
6108-439
8%
4%
6110-235
8%
4%
6109-517
8%
8%
6110-243
8%
8%
6109-525
8%
4%
6110-269
8%
4%
6109-533
8% or
£0·0267
each*
8% or
£0·0267
each*
6111-030
6111-046
8%
8%
8%
4%
6109-541
8% or
£0·0267
each*
4% or
£0·0133
each*
6111-054
6111-062
8%
8%
4%
8%
6109-545
8%
8%
6111-079
8%
4%
6109-553
8%
4%
6201-226
10% or
£0·10 each*
10% or
£0·10 each*
6109-557
8%
8%
6109-579
8%
4%
6201-234
10% or
£0·10 each*
8% or
£0·08 each*
6110-016
£0·08
per doz. prs.
£0·08
per doz. prs.
6201-242
8%
8%
6201-250
8%
4%
6110-024
£0·32
per doz. prs.
£0·32
per doz. prs.
6201-258
10% or
£0·10 each*
10% or
£0·10 each*
6110-032
8%
8%
6201-266
10% or
£0·10 each*
8 %or
£0·08 each*
6110-040
£0·08
per doz. prs.
£0·04
per doz. prs.
6201-274
8%
4%
6110-048
8%
4%
6201-317
8%
4%
6110-056
8%
4%
6201-325
10% or
£0·10 each*
8% or
£0·08 each*
6110-064
£0·32
per doz. prs.
£0·32
per doz. prs.
6201-333
8%
8%
6110-072
8%
4%
6201-341
8%
4%
6110-080
8%
8%
6110-088
8%
4%
6201-365
10% or
£0·10 each*
10% or
£0·10 each*
6110-113
£0·24
per doz. prs.
£0·12
per doz. prs.
6201-379
10% or
£0·10 each*
8% or
£0·10 each*
6110-121
8%
4%
6202-016
4%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6202-020
8%
8%
6202-241
8% or
£0·024 each*
4% or
£0·012 each*
6202-024
8%
4%
6202-244
4%
4%
6202-028
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
6202-252
8%
8%
6202-032
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
6202-256
6202-260
8%
8% or
£0·032
per doz.*
4%
8% or
£0·032
per doz.*
6202-072
8%
8%
6202-076
6202-080
8%
4%
4%
4%
6202-265
8% or
£0·032
per doz.*
4% or
£0·016
per doz.*
6202-147
8%
8%
6202-151
8%
4%
6202-268
8% or
£0·016
per doz.*
8% or
£0·016
per doz.*
6202-155
8% or
£0·032
per doz.*
8% or
£0·032
per doz.*
6202-273
8% or
£0·016
per doz.*
4% or
£0·008
per doz.*
6202-163
8% or
£0·032
per doz.*
4% or
£0·016
per doz.*
6202-276
8% or
£0·024 each*
8% or
£0·024 each*
6202-167
8% or
£0·016 each*
8% or
£0·016 each*
6202-281
8% or
£0·024 each*
4% or
£0·012 each*
6202-171
8% or
£0·016 each*
4% or
£0·008 each*
6202-284
8%
8%
6202-315
8%
4%
6202-175
8% or
£0·024 each*
8% or
£0·024 each*
6202-321
8% or
£0·032
per doz.*
8% or
£0·032
per doz.*
6202-183
8% or
£0·024 each*
4% or
£0·012 each*
6202-186
8%
8%
6202-323
8% or
£0·032
per doz.*
4% or
£0·016
per doz.*
6202-188
8%
4%
6202-217
4%
4%
6202-325
8% or
£0·016 each*
8% or
£0·016 each*
6202-220
8% or
£0·032
per doz.*
8% or
£0·032
per doz.*
6202-327
8% or
£0·016 each*
4% or
£0·008 each*
6202-331
8% or
£0·024 each*
8% or
£0·024 each*
6202-225
8% or
£0·032
per doz.*
4% or
£0·016
per doz.*
6202-333
8% or
£0·024 each*
4% or
£0·012 each*
6202-228
8% or
£0·016 each*
8% or
£0·016 each*
6202-335
8%
8%
6202-233
8% or
£0·016 each*
4% or
£0·008 each*
6202-337
8%
4%
6202-343
4%
4%
6202-236
8% or
£0·024 each*
8% or
£0·024 each*
6202-345
4%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6202-347
8% or
£0·032
per doz.*
8% or
£0·032
per doz.*
6203-563
6203-571
8%
8%
4%
8%
6202-351
8% or
£0·032
per doz.*
4% or
£0·016
per doz.*
6203-587
6203-627
8%
8%
4%
8%
6202-353
8% or
£0·016 each*
8% or
£0·016 each*
6203-635
8%
4%
6203-643
8%
8%
6202-355
8% or
£0·016 each*
4% or
£0·008 each*
6203-659
8%
4%
6202-357
8% or
£0·024 each*
8% or
£0·024 each*
6204-216
5·3%
5·3%
6204-224
5·3%
2·7%
6202-361
8% or
£0·024 each*
4% or
£0·012 each*
6204-232
8%
8%
6202-363
4%
4%
6204-240
8%
4%
6202-365
8%
8%
6204-248
8%
8%
6202-367
8%
4%
6204-256
8%
4%
6202-383
5·3%
5·3%
6204-272
8%
8%
6202-387
5·3%
2·7%
6204-280
8%
4%
6202-417
8%
8%
6204-318
5·3%
5·3%
6202-421
8%
4%
6204-326
5·3%
2·7%
6202-425
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
6204-334
6204-342
8%
8%
8%
4%
6202-433
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
6204-350
6204-358
8%
8%
8%
4%
6202-437
7·5%
3·7%
6204-374
8%
8%
6202-453
5·3%
5·3%
6204-382
8%
4%
6202-457
5·3%
2·7%
6205-037
5·3%
5·3%
6202-461
8%
8%
6205-041
5·3%
2·7%
6202-465
8%
4%
6205-045
8%
8%
6202-473
5·3% or
£0·0133
per sq. yd.*
5·3% or
£0·0133
per sq. yd.*
6205-051
6205-053
8%
8% or
£0·016 each*
4%
8% or
£0·016 each*
6202-477
5·3% or
£0·0133
per sq. yd.*
2·7% or
£0·0067
per sq. yd.*
6205-055
8% or
£0·016 each*
4% or
£0·008 each*
6202-481
7·5%
3·7%
6203-555
8%
8%
6205-057
8% or
£0·024 each*
8% or
£0·024 each*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6205-061
8% or
£0·024 each*
4% or
£0·012 each*
6205-356
8% or
£0·2667
per doz. prs.*
4% or
£0·1333
per doz. prs.*
6205-077
8%
8%
6205-364
4%
4%
6205-081
8%
4%
6205-368
4%
2%
6205-117
16% or
£0·016
per gross*
16% or
£0·016
per gross*
6205-372
4%
4%
6205-416
8%
8%
6205-121
16% or
£0·016
per gross*
8% or
£0·008
per gross*
6205-420
8%
4%
6205-428
8% or
£0·016 each*
8% or
£0·016 each*
6205-133
6·4%
6·4%
6205-137
6·4%
3·2%
6205-432
8% or
£0·016 each*
4% or
£0·008 each*
6205-153
5·3%
5·3%
6205-440
8% or
£0·024 each*
8% or
£0·024 each*
6205-157
5·3%
2·7%
6205-165
8%
8%
6205-444
8% or
£0·024 each*
4% or
£0·012 each*
6205-173
8%
4%
6205-448
4%
4%
6205-177
4·8%
4·8%
6205-456
8%
8%
6205-181
4·8%
2·4%
6205-460
8%
4%
6205-231
8%
8%
6301-126
4%
2%
6205-235
8%
4%
6301-134
4%
2%
6205-247
5·3%
5·3%
6205-251
5·3%
2·7%
6401-114
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-263
3·6%
3·6%
6205-267
3·6%
1·8%
6401-118
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-275
6·4%
6·4%
6205-283
6·4%
3·2%
6401-122
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-312
5·3%
5·3%
6205-316
5·3%
2·7%
6401-126
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-324
6·4%
6·4%
6205-328
6·4%
3·2%
6401-130
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-336
5·3%
5·3%
6205-340
5·3%
2·7%
6401-134
9% or
£0·075
per pair*
9% or
£0·075
per pair*
6205-348
6205-352
8%
8%
8%
4%
6401-138
15% or
£0·125
per pair*
15% or
£0·125
per pair*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6401-142
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-432
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-146
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-440
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-150
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-448
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-154
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-456
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-158
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-464
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-162
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-472
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-170
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-480
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-178
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-488
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-186
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-518
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-227
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-526
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-235
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-534
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-243
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-542
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-251
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-550
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6401-269
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-558
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-416
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-566
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-424
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6402-579
15% or
£0·125
per pair*
15% or
£0·125
per pair*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6403-000
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6405-338
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6404-000
15% or
£0·125
per pair*
15% or
£0·125
per pair*
6406-614
6406-629
1·6%
8%
1·6%
8%
6405-012
9·6%
9·6%
6502-316
8% or
£0·08 each*
4% or
£0·04 each*
6405-020
5·3%
5·3%
6502-324
4%
2%
6405-052
9·6%
9·6%
6502-348
8%
4%
6405-060
5·3%
5·3%
6405-115
9·6%
9·6%
6502-364
8% or
£0·08 each*
4% or
£0·04 each*
6405-123
5·3%
5·3%
6502-389
4%
2%
6405-163
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6503-517
8% or
£0·03 each*
4% or
£0·015 each*
6405-171
5·3%
5·3%
6503-525
8% or
£0·06 each*
4% or
£0·03 each*
6405-187
4·8%
4·8%
6503-533
10%
10%
6405-216
9·6%
9·6%
6503-541
8%
4%
6405-224
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6503-557
8% or
£0·03 each*
4% or
£0·015 each*
6405-232
5·3%
5·3%
6503-565
8% or
£0·06 each*
4% or
£0·03 each*
6405-240
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6503-573
6503-581
10%
8%
10%
4%
6405-248
£0·032
per doz.
£0·032
per doz.
6503-618
8% or
£0·03 each*
4% or
£0·015 each*
6405-256
£0·016
per doz.
£0·016
per doz.
6503-626
8% or
£0·06 each*
4% or
£0·03 each*
6405-264
£0·008
per doz.
£0·008
per doz.
6503-634
10%
10%
6503-642
8%
4%
6405-280
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6503-650
8% or
£0·03 each*
4% or
£0·015 each*
6405-288
£0·032
per doz.
£0·032
per doz.
6503-658
8% or
£0·06 each*
4% or
£0·03 each*
6503-666
10%
10%
6405-314
6·4%
6·4%
6503-679
8%
4%
6405-330
6·4% or
£0·004
per doz.*
6·4% or
£0·004
per doz.*
6504-016
8% or
£0·08 each*
4% or
£0·04 each*
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6504-024
4%
2%
6506-126
4%
2%
6504-032
10%
10%
6506-134
1·6%
0·8%
6504-040
8%
4%
6506-142
8% or
£0·08 each*
4% or
£0·04 each*
6504-056
8% or
£0·08 each*
4% or
£0·04 each*
6506-146
8%
4%
6504-072
4%
2%
6506-150
4%
2%
6504-080
8%
4%
6506-166
1·6%
0·8%
6504-124
4%
2%
6506-182
8%
4%
6504-132
10%
10%
6506-213
8% or
£0·08 each*
4% or
£0·04 each*
6504-140
8%
4%
6506-237
8%
4%
6504-156
8% or
£0·08 each*
4% or
£0·04 each*
6506-249
4%
2%
6504-179
4%
2%
6507-127
8%
4%
6505-212
8% or
£0·03 each*
4% or
£0·015 each*
6507-143
8%
4%
6505-224
10%
10%
6601-027
4% or
£0·0533
each*
2% or
£0·0267
each*
6505-226
8%
4%
6505-230
8% or
£0·08 each*
4% or
£0·04 each*
6601-035
4% or
£0·0267
each*
2% or
£0·0133
each*
6505-234
8% or
£0·06 each*
4% or
£0·03 each*
6601-043
4% or
£0·0533
each*
2% or
£0·0267
each*
6505-238
8%
4%
6505-240
4%
2%
6601-059
4% or
£0·0267
each*
2% or
£0·0133
each*
6505-244
8%
4%
6603-624
4%
2%
6505-260
1·6%
0·8%
6603-640
4%
2%
6505-268
10%
10%
6603-656
4%
2%
6505-276
8%
4%
6701-636
8%
4%
6505-284
8% or
£0·08 each*
4% or
£0·04 each*
6702-014
6·4%
3·2%
6505-315
8%
4%
6702-022
8%
4%
6505-323
8% or
£0·06 each*
4% or
£0·03 each*
6702-046
6·4%
3·2%
6702-054
8%
4%
6505-331
8%
4%
6702-078
6·4%
3·2%
6505-349
4%
2%
6702-086
8%
4%
6506-118
8% or
£0·08 each*
4% or
£0·04 each*
6704-335
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6801-000
10·7%
5·3%
6806-326
4·8%
2·4%
6802-034
5·3%
2·7%
6809-616
£0·004
per sq. yd.
£0·002
per sq. yd.
6802-042
10·7%
5·3%
6802-050
10·7%
5·3%
6810-417
£0·004
per sq. yd.
£0·002
per sq. yd.
6802-074
5·3%
2·7%
6810-433
£0·004
per sq. yd.
£0·002
per sq. yd.
6802-082
10·7%
5·3%
6810-441
8%
4%
6802-137
5·3%
2·7%
6810-457
6·4%
3·2%
6802-145
10·7%
5·3%
6811-316
8%
4%
6802-177
5·3%
2·7%
6811-324
5·3%
2·7%
6802-185
10·7%
5·3%
6811-332
5·3%
2·7%
6802-231
5·3%
2·7%
6811-356
8%
4%
6802-247
8% or
£0·0007
4% or
£0·0003
6811-364
6811-372
5·3%
5·3%
2·7%
2·7%
the length of 10 beads or
fraction of 10 beads*
6802-255
10·7%
5·3%
6812-015
6802-287
5·3%
2·7%
6812-027
3·2%
1·6%
6802-317
8% or
£0·0007
4% or
£0·0003
6812-041
3·2%
1·6%
the length of 10 beads or
fraction of 10 beads*
6812-057
£0·024
per lin. yd.
£0·012
per lin. yd.
6802-325
10·7%
5·3%
6812-065
£0·036
per lin. yd.
£0·018
per lin. yd.
6802-357
5·3%
2·7%
6802-365
10·7%
5·3%
6812-073
£0·056
per lin. yd.
£0·028
per lin. yd.
6802-427
5·3%
2·7%
6812-081
£0·08
per lin. yd.
£0·04
per lin. yd.
6802-435
8% or
£0·0007
4% or
£0·0003
6812-114
£0·10
per lin. yd.
£0·05
per lin. yd.
the length of 10 beads or
fraction of 10 beads*
6812-130
3·2%
1·6%
6802-443
10·7%
5·3%
6812-154
3·2%
1·6%
6802-451
6·4%
3·2%
6802-469
10·7%
5·3%
6812-170
£0·024
per lin. yd.
£0·012
per lin. yd.
6806-222
4·8%
2·4%
6812-178
£0·036
per lin. yd.
£0·018
per lin. yd.
6806-246
4·8%
2·4%
6812-186
£0·056
per lin. yd.
£0·028
per lin. yd.
6806-270
4·8%
2·4%
6806-286
4·8%
2·4%
6812-217
£0·08
per lin. yd.
£0·04
per lin. yd.
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6812-225
£0·10
per lin. yd.
£0·05
per lin. yd.
6907-453
4·5%
2·2%
6907-461
8%
4%
6812-241
3·2%
1·6%
6907-485
6·4%
3·2%
6814-027
7·5%
7·5%
6907-527
4·5%
2·2%
6816-625
6·4%
3·2%
6907-535
8%
4%
6816-633
8% or
£0·0007
4% or
£0·0003
6908-018
6·4%
3·2%
the length of 10 beads or
fraction of 10 beads*
6908-026
8% or
£0·002 each*
4% or
£0·001 each*
6816-641
10·7%
5·3%
6908-042
6·4%
3·2%
6901-215
8%
4%
6908-050
8% or
£0·002 each*
4% or
£0·001 each*
6901-223
8%
4%
6901-231
6·4%
3·2%
6908-066
6·4%
3·2%
6902-014
8%
4%
6908-074
8% or
£0·002 each*
4% or
£0·001 each*
6902-030
8%
4%
6910-422
6%
3%
6902-046
8%
4%
6910-430
6%
3%
6902-062
8%
4%
6910-438
6%
3%
6903-117
8%
4%
6910-446
6%
3%
6903-133
6·4%
3·2%
6910-454
6%
3%
6903-141
8%
4%
6910-462
6%
3%
6903-165
6·4%
3·2%
6903-173
8%
4%
6911-512
8% or
£0·008 each*
4% or
£0·004 each*
6904-616
8%
4%
6911-520
£0·008 each*
£0·004 each*
6904-632
8%
4%
6911-528
£0·24
per cwt.
£0·12
per cwt.
6904-648
8%
4%
6905-035
6·4%
3·2%
6911-536
8% or
£0·008 each*
4% or
£0·004 each*
6905-043
8%
4%
6911-544
£0·008 each
£0·004 each
6906-515
6·4%
3·2%
6911-559
£0·24
per cwt.
£0·12
per cwt.
6906-523
8%
4%
6912-012
8%
4%
6906-547
6·4%
3·2%
6906-555
8%
4%
6912-020
8% or
£0·004 each*
4% or
£0·002 each*
6907-413
6·4%
3·2%
6912-028
£0·008 each
£0·004 each
6907-421
8%
4%
6912-036
£0·24
per cwt.
£0·12
per cwt.
6907-445
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
6912-044
8%
4%
6913-657
£0·24
per cwt.
£0·12
per cwt.
6912-052
8% or
£0·004 each*
4% or
£0·002 each*
6914-516
8%
4%
6912-060
£0·008 each
£0·004 each
6914-524
6·4%
3·2%
6912-068
£0·24
per cwt.
£0·12
per cwt.
6914-532
8% or
£0·0007
4% or
£0·0003
6912-076
8%
4%
the length of 10 beads or
fraction of 10 beads*
6912-084
8% or
£0·004 each*
4% or
£0·002 each*
6914-540
8%
4%
6914-556
4%
2%
6912-113
£0·008 each
£0·004 each
6914-564
8%
4%
6912-121
£0·24
per cwt.
£0·12
per cwt.
6914-572
6·4%
3·2%
6912-137
8%
4%
6914-580
5·3%
2·7%
6912-145
8% or
£0·004 each*
4% or
£0·002 each*
6914-588
8%
4%
6914-626
4%
2%
6912-153
£0·008 each
£0·004 each
6914-634
8%
4%
6912-161
£0·24
per cwt.
£0·12
per cwt.
6914-642
6·4%
3·2%
6912-177
8%
4%
6914-650
5·3%
2·7%
6912-185
8% or
£0·004 each*
4% or
£0·002 each*
6914-658
8% or
£0·0007
4% or
£0·0003
6912-227
£0·008 each
£0·004 each
the length of 10 beads or
fraction of 10 beads*
6912-239
£0·24
per cwt.
£0·12
per cwt.
6914-666
8%
4%
7004-615
6·4%
3·2%
6913-418
£0·008 each
£0·004 each
7004-623
6·4%
3·2%
6913-434
£0·24
per cwt.
£0·12
per cwt.
7004-631
6·4%
3·2%
6913-458
£0·008 each
£0·004 each
7004-647
6·4%
3·2%
6913-474
£0·24
per cwt.
£0·12
per cwt.
7004-655
6·4%
3·2%
7004-663
6·4%
3·2%
6913-513
£0·008
each
£0·004
each
7004-679
6·4%
3·2%
6913-537
£0·24
per cwt.
£0·12
per cwt.
7005-015
6·4%
3·2%
7005-023
6·4%
3·2%
6913-561
£0·008
each
£0·004
each
7005-031
6·4%
3·2%
6913-585
£0·24
per cwt.
£0·12
per cwt.
7005-049
6·4%
3·2%
7006-417
6·4%
3·2%
6913-633
£0·008
each
£0·004
each
7006-425
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7006-433
6·4%
3·2%
7010-242
9·6%
4·8%
7006-441
6·4%
3·2%
7010-258
1·6%
0·8%
7006-459
6·4%
3·2%
7010-266
9·6%
4·8%
7007-514
6·4%
3·2%
7013-027
6·4%
3·2%
7007-538
8%
4%
7013-035
6·4%
3·2%
7007-546
7007-569
6·4%
6·4%
3·2%
3·2%
7013-067
5·3% or
£0·064
per doz.*
2·7% or
£0·032
per doz.*
7008-625
6·4%
3·2%
7013-083
6·4%
3·2%
7008-633
£0·0067
per lb.
£0·0033
per lb.
7013-114
5·3% or
£0·064
per doz.*
2·7% or
£0·032
per doz.*
7008-657
6·4%
3·2%
7013-130
6·4%
3·2%
7008-665
£0·0067
per lb.
£0·0033
per lb.
7013-138
5·3% or
£0·05
per doz.*
2·7% or
£0·025
per doz.*
7008-689
£0·0067
per lb.
£0·0033
per lb.
7013-154
6·4%
3·2%
7009-014
£0·36
per cwt.
£0·18
per cwt.
7013-162
5·3% or
£0·05
per doz.*
2·7% or
£0·025
per doz.*
7009-022
40%
40%
7009-046
6·4%
3·2%
7013-179
6·4%
3·2%
7009-062
40%
40%
7014-515
6·4%
3·2%
7009-089
6·4%
3·2%
7014-531
6·4%
3·2%
7010-112
1·6%
0·8%
7014-547
6·4%
3·2%
7010-120
9·6%
4·8%
7014-555
40%
40%
7010-136
1·6%
0·8%
7014-587
6·4%
3·2%
7010-144
8% or
£0·0427
per gross*
4% or
£0·0213
per gross*
7014-612
7014-620
6·4%
40%
3·2%
40%
7010-152
9·6%
4·8%
7019-580
8% or
£0·0007
4% or
£0·0003
7010-168
1·6%
0·8%
the length of 10 beads or
fraction of 10 beads*
7010-176
8% or
£0·0427
per gross*
4% or
£0·0213
per gross*
7019-588
6·4%
3·2%
7019-614
6·4%
3·2%
7010-184
9·6%
4·8%
7019-630
6·4%
3·2%
7010-218
1·6%
0·8%
7010-234
8% or
£0·0427
per gross*
4% or
£0·0213
per gross*
7019-638
7019-646
5·3%
6·4%
2·7%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7021-021
6·4%
3·2%
7115-632
6·4%
3·2%
7021-077
6·4%
3·2%
7115-640
6·4%
3·2%
7021-116
8%
4%
7115-659
6·4%
3·2%
7021-132
6·4%
3·2%
7116-313
6·4%
3·2%
7021-148
6·4%
3·2%
7116-339
6·4%
3·2%
7021-156
8%
4%
7312-242
5%
4%
7021-172
6·4%
3·2%
7312-266
6·7%
5·3%
7105-532
6·4%
3·2%
7312-270
5%
4%
7105-548
6·4%
3·2%
7313-017
4%
2%
7105-564
6·4%
3·2%
7313-025
4%
2%
7105-580
6·4%
3·2%
7313-037
4%
2%
7105-619
6·4%
3·2%
7313-045
4%
2%
7106-329
6·4%
3·2%
7313-057
4%
2%
7107-628
6·4%
3·2%
7313-065
4%
2%
7107-644
6·4%
3·2%
7313-077
4%
2%
7107-660
6·4%
3·2%
7313-085
4%
2%
7107-679
6·4%
3·2%
7313-113
4%
2%
7108-429
6·4%
3·2%
7313-121
4%
2%
7109-037
6·4%
3·2%
7313-125
4%
2%
7109-053
6·4%
3·2%
7313-137
4%
2%
7109-077
6·4%
3·2%
7313-141
4%
2%
7109-127
6·4%
3·2%
7313-153
4%
2%
7109-159
6·4%
3·2%
7313-157
4%
2%
7110-649
6·4%
3·2%
7313-165
4%
2%
7112-212
6·4%
3·2%
7313-173
4%
2%
7112-229
6·4%
3·2%
7313-187
4%
2%
7113-015
6·4%
3·2%
7313-215
4%
2%
7113-029
6·4%
3·2%
7313-225
4%
2%
7114-423
6·4%
3·2%
7313-227
4%
2%
7114-449
6·4%
3·2%
7313-267
4%
2%
7115-616
6·4%
3·2%
7313-271
4%
2%
7115-624
6·4%
3·2%
7313-283
4%
2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7313-314
7313-318
4%
4%
2%
2%
7314-179
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7313-338
4%
2%
7318-553
4·8%
2·4%
7313-350
4%
2%
7318-577
4·8%
2·4%
7313-362
4%
2%
7318-627
4·8%
2·4%
7313-366
4%
2%
7322-616
6·7%
5·3%
7313-374
4%
2%
7322-620
2·4%
1·2%
7313-386
4%
2%
7322-628
6·7%
5·3%
7313-420
4%
2%
7322-632
2·4%
1·2%
7313-424
4%
2%
7322-640
6·7%
5·3%
7313-448
4%
2%
7322-644
2·4%
1·2%
7313-452
4%
2%
7322-652
6·7%
5·3%
7313-460
4%
2%
7322-659
2·4%
1·2%
7313-464
4%
2%
7323-416
4%
2%
7313-472
4%
2%
7323-420
4·8%
2·4%
7313-476
4%
2%
7323-424
5·3%
2·7%
7313-484
4%
2%
7323-428
5·3%
2·7%
7313-488
4%
2%
7323-436
4%
2%
7313-530
4%
2%
7323-444
4·8%
2·4%
7313-538
4%
2%
7323-452
4·8%
2·4%
7313-546
4%
2%
7323-456
5·3%
2·7%
7313-554
4%
2%
7323-464
4·8%
2·4%
7314-127
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7323-468
7325-630
5·3%
4%
2·7%
2%
7314-131
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7325-638
7326-000
4%
4% or
£3·20
per ton*
2%
2% or
£1·60
per ton*
7314-143
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7327-318
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7314-151
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7327-322
3·2% or
£6·40
per ton*
1·6% or
£3·20
per ton*
7314-155
4% or
£3·20
per ton*
2% or
£1·60
per ton*
7327-326
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7327-330
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7332-548
7332-552
8%
10%
4%
10%
7327-334
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7332-572
7332-580
10%
12%
10%
6%
7327-338
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7332-586
7332-616
12%
12%
6%
6%
7327-342
4% or
£4·80
per ton*
2% or
£2·40
per ton*
7332-620
7332-624
12%
8%
6%
4%
7327-346
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7335-648
7335-660
10%
4%
10%
2%
7327-354
4% or
£4·80
per ton*
2% or
£2·40
per ton*
7335-664
£0·02
per lb.
£0·01
per lb.
7336-554
6·4%
3·2%
7327-359
5·3% or
£5·333
per ton*
2·7% or
£2·667
per ton*
7336-582
3·2%
1·6%
7336-618
3·2%
1·6%
7328-362
3·2% or
£6·40
per ton*
1·6% or
£3·20
per ton*
7336-630
3·2%
1·6%
7336-642
6·4%
3·2%
7329-446
8%
4%
7337-117
3·2%
1·6%
7329-458
8%
4%
7337-141
3·2%
1·6%
7331-315
12%
6%
7331-327
12%
6%
7338-222
4% or
£0·96 each*
2% or
£0·48 each*
7331-335
12%
6%
7338-234
5·3%
2·7%
7331-347
12%
6%
7338-242
4%
2%
7331-351
8%
4%
7338-248
6·4%
3·2%
7331-355
12%
6%
7338-260
6·4%
3·2%
7331-367
5·3%
2·7%
7338-262
6·4%
3·2%
7331-371
12%
6%
7331-387
12%
6%
7338-274
4·8% or
£0·02 each*
2·4% or
£0·01 each*
7331-531
5·3%
2·7%
7338-278
6·4%
3·2%
7331-535
12%
6%
7338-282
4·8% or
£0·02 each*
2·4% or
£0·01 each*
7331-551
12%
6%
7332-516
12%
6%
7338-286
8% or
£0·025 each*
6·4% or
£0·02 each*
7332-536
12%
6%
7338-331
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7338-335
6·4%
3·2%
7340-357
4%
2%
7338-343
4·8% or
£0·02 each*
2·4% or
£0·01 each*
7340-361
8%
4%
7340-373
5·3%
2·7%
7338-347
8% or
£0·025 each*
6·4% or
£0·02 each*
7340-377
6·4%
3·2%
7338-355
5%
4%
7340-381
5·3%
2·7%
7338-373
6·4%
3·2%
7340-385
5·3%
2·7%
7338-375
6·4%
3·2%
7340-415
8%
4%
7338-383
5%
4%
7340-423
3·2%
1·6%
7338-413
4·8%
2·4%
7340-427
5·3%
2·7%
7338-417
4·8%
2·4%
7340-431
6·4%
3·2%
7338-425
4%
2%
7340-435
8%
4%
7338-437
4%
2%
7340-443
5·3%
2·7%
7338-441
5·3%
2·7%
7340-451
5%
4%
7339-153
3·6% or
£0·001
per oz.*
1·8% or
£0·0005
per oz.*
7340-463
6·4% or
£0·02 each*
3·2% or
£0·01 each*
7340-471
4·8%
2·4%
7339-157
5·3%
2·7%
7407-412
12%
6%
7339-161
3·6% or
£0·001
per oz.*
1·8% or
£0·0005
per oz.*
7408-313
5·3%
2·7%
7340-013
5·3%
2·7%
7408-321
5·3%
2·7%
7340-017
5·3%
2·7%
7409-515
4%
2%
7340-021
6·4%
3·2%
7411-023
5·3%
2·7%
7340-025
5·3%
2·7%
7415-416
10%
10%
7340-033
8%
4%
7415-432
10%
10%
7340-037
3·2%
1·6%
7417-026
3·2%
1·6%
7340-053
5·3%
2·7%
7417-034
6·4%
3·2%
7340-057
5·3%
2·7%
7418-114
5·3%
2·7%
7340-061
6·4%
3·2%
7418-130
5·3%
2·7%
7340-065
5·3%
2·7%
7418-138
6·4%
3·2%
7340-073
8%
4%
7418-146
4%
2%
7340-077
3·2%
1·6%
7419-316
6·4%
3·2%
7340-317
5·3%
2·7%
7419-320
6·4%
3·2%
7340-333
5·3%
2·7%
7419-324
5·3%
5·3%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7419-332
6·4%
3·2%
7610-614
4·8%
2·4%
7419-340
6·4%
3·2%
7610-630
8%
4%
7419-348
5·3%
5·3%
7610-646
5·3%
2·7%
7419-380
7419-388
6·4%
4%
3·2%
2%
7614-212
3·2% or
£6·40
per ton*
1·6% or
£3·20
per ton*
7419-413
6·4%
3·2%
7615-423
6·4%
3·2%
7419-421
5·3%
5·3%
7615-431
6·4%
3·2%
7506-318
10%
10%
7615-463
6·4%
3·2%
7506-334
10%
10%
7615-471
6·4%
3·2%
7506-350
6·4%
3·2%
7616-434
10%
10%
7506-358
5·3%
2·7%
7616-450
10%
10%
7506-374
5·3%
5·3%
7616-466
8%
4%
7602-116
4%
2%
7616-474
6·4%
3·2%
7602-132
4%
2%
7616-482
5·3%
5·3%
7602-148
4%
2%
7616-522
8%
4%
7602-159
4%
2%
7616-530
6·4%
3·2%
7603-225
4%
2%
7616-538
4%
2%
7603-233
5·3%
2·7%
7616-546
5·3%
5·3%
7603-241
4%
2%
7616-570
8%
4%
7603-265
5·3%
2·7%
7616-578
4%
2%
7603-273
4%
2%
7616-586
8%
4%
7603-314
4%
2%
7616-612
6·4%
3·2%
7603-330
4%
2%
7616-620
5·3%
2·7%
7604-512
4%
2%
7616-636
8%
4%
7604-529
4%
2%
7616-644
4%
2%
7606-118
4%
2%
7616-652
4%
2%
7606-134
4%
2%
7616-660
5·3%
5·3%
7606-150
4%
2%
7803-000
1·6%
0·8%
7608-312
6·4%
3·2%
7805-618
1·6%
0·8%
7608-413
5·3%
2·7%
7806-025
4·8%
2·4%
7608-421
4%
2%
7905-015
6·4%
3·2%
7609-518
5·3%
2·7%
7906-213
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
7906-221
5·3%
5·3%
8211-574
6·4%
3·2%
8006-613
4·8%
2·4%
8213-630
8%
8%
8006-621
6·4%
3·2%
8213-646
8%
8%
8006-637
5·3%
5·3%
8214-016
4% +8%
or £0·0027
each*
4% +8%
or £0·0027
each*
8201-112
4%
2%
8201-128
8%
4%
8214-024
5·3%
5·3%
8201-144
5·3%
2·7%
8214-040
4% +8%
or £0·0027
each*
4% +8%
or £0·0027
each*
8201-152
4%
2%
8201-160
4%
2%
8214-056
4% +8%
or £0·0027
each*
4% +8%
or £0·0027
each*
8201-176
3·2%
1·6%
8201-184
4%
2%
8214-064
5·3%
5·3%
8201-230
4%
2%
8215-000
8%
8%
8201-238
4%
2%
8301-020
8%
4%
8201-262
5·3%
2·7%
8301-036
8%
4%
8202-388
8% +
£0·048 each
4% +
£0·024 each
8301-060
8%
4%
8301-113
8%
4%
8204-272
12%
6%
8301-177
8%
4%
8204-280
4%
2%
8301-185
8%
4%
8204-288
4·8%
2·4%
8301-255
8%
4%
8204-318
6·4%
3·2%
8302-124
5·3%
2·7%
8204-334
12%
6%
8302-164
6·4%
3·2%
8204-342
4·8%
2·4%
8302-172
6·4%
3·2%
8204-350
6·4%
3·2%
8302-217
8%
4%
8209-227
12%
12%
8302-221
6·4%
3·2%
8209-235
12%
12%
8302-233
8%
4%
8209-243
8%
8%
8302-265
8%
4%
8209-259
8%
8%
8303-127
4·8%
2·4%
8210-412
12%
12%
8304-413
5·3%
2·7%
8210-429
8%
8%
8304-421
4·8%
2·4%
8211-542
12% or
£0·192
the gross*
6% or
£0·096
the gross*
8304-439
8305-523
8%
4% or
£0·0027
the article*
4%
2% or
£0·0013
the article*
8211-558
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8306-227
6·4%
3·2%
8410-187
5·3%
2·7%
8306-251
6·4%
3·2%
8410-213
5·3%
2·7%
8306-267
6·4%
3·2%
8410-221
5·3%
2·7%
8306-335
6·4%
3·2%
8410-233
5·3%
2·7%
8306-343
6·4%
3·2%
8410-241
5·3%
2·7%
8306-351
8%
4%
8412-118
8%
4%
8306-415
4·8%
2·4%
8412-126
8%
4%
8307-316
6·4%
3·2%
8414-178
6·4%
3·2%
8307-332
4·8%
2·4%
8417-014
3·2%
1·6%
8307-340
6·4%
3·2%
8417-018
5·3%
2·7%
8307-356
6·4%
3·2%
8417-030
3·2%
1·6%
8307-372
4·8%
2·4%
8417-034
5·3%
2·7%
8307-388
6·4%
3·2%
8417-054
3·2%
1·6%
8307-417
4·8%
2·4%
8417-062
5·3%
2·7%
8307-433
4·8%
2·4%
8417-074
3·2%
1·6%
8311-013
8%
4%
8417-078
5·3%
2·7%
8311-021
6·4%
3·2%
8417-117
3·2%
1·6%
8312-115
6·4%
3·2%
8417-121
4%
2%
8313-318
5·3%
2·7%
8417-133
3·2%
1·6%
8313-334
5·3%
2·7%
8417-137
4%
2%
8313-350
8%
4%
8417-145
3·2%
1·6%
8313-358
8%
4%
8417-153
5·3%
2·7%
8314-615
8%
4%
8417-165
3·2%
1·6%
8314-629
8%
4%
8417-173
5·3%
2·7%
8315-017
4%
2%
8417-216
3·2%
1·6%
8415-025
4%
2%
8417-220
5·3%
2·7%
8410-115
5·3%
2·7%
8417-232
3·2%
1·6%
8410-123
5·3%
2·7%
8417-236
5·3%
2·7%
8410-131
5·3%
2·7%
8417-248
3·2%
1·6%
8410-147
5·3%
2·7%
8417-252
5·3%
2·7%
8410-155
5·3%
2·7%
8418-534
4%
2%
8410-171
5·3%
2·7%
8418-538
4%
2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8418-542
3·2%
1·6%
8425-434
6·4%
3·2%
8418-550
3·2%
1·6%
8426-438
8%
4%
8420-044
3·2%
1·6%
8426-442
5·3%
2·7%
8420-048
3·2%
1·6%
8426-446
5·3%
2·7%
8420-052
3·2%
1·6%
8426-458
8%
4%
8420-056
3·2%
1·6%
8426-462
5·3%
2·7%
8420-060
3·2%
1·6%
8428-017
4%
2%
8420-064
3·2%
1·6%
8428-033
4%
2%
8420-068
3·2%
1·6%
8428-041
4%
2%
8420-072
3·2%
1·6%
8429-053
5·3%
2·7%
8420-076
3·2%
1·6%
8429-065
5·3%
2·7%
8420-089
3·2%
1·6%
8430-517
5·3%
2·7%
8421-541
6·4%
3·2%
8430-533
5·3%
2·7%
8421-557
6·4%
3·2%
8430-545
5·3%
2·7%
8422-351
5·3%
2·7%
8430-561
5·3%
2·7%
8422-367
3·2%
1·6%
8430-577
5·3%
2·7%
8422-371
6·4%
3·2%
8438-622
5·3%
2·7%
8424-518
5%
4%
8440-227
3·2%
1·6%
8424-528
5% or
£3·75 *
4% or
£3·00 *
8440-251
3·2%
1·6%
8440-267
5·3%
2·7%
8424-532
5%
4%
8440-283
5·3%
2·7%
8424-544
5%
4%
8440-321
5·3%
2·7%
8424-556
3%
1·5%
8440-337
5·3%
2·7%
8424-560
3%
1·5%
8440-353
5·3%
2·7%
8424-568
5%
4%
8451-543
4%
2%
8424-572
3%
1·5%
8451-547
4%
2%
8424-576
3%
1·5%
8451-551
4%
2%
8424-584
5%
4%
8455-441
4%
2%
8424-622
5%
4%
8456-314
6·4%
3·2%
8424-632
5%
4%
8459-112
5·3%
2·7%
8424-636
3%
1·5
8459-140
5·3%
2·7%
8425-322
6·4%
3·2%
8459-164
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8459-176
5·3%
2·7%
8461-046
5·3%
2·7%
8459-180
2·4%
1·2%
8461-058
5·3%
2·7%
8459-184
5·3%
2·7%
8461-074
5·3%
2·7%
8459-320
5·3%
2·7%
8463-221
4%
2%
8459-324
2·4%
1·2%
8463-225
5·3%
2·7%
8459-328
5·3%
2·7%
8463-237
3·2%
1·6%
8459-340
5·3%
2·7%
8463-253
4%
2%
8459-344
2·4%
1·2%
8463-261
3·2%
1·6%
8459-348
5·3%
2·7%
8463-277
4%
2%
8459-364
5·3%
2·7%
8463-281
5·3%
2·7%
8459-368
2·4%
1·2%
8463-426
4%
2%
8459-372
5·3%
2·7%
8463-442
4%
2%
8459-388
5·3%
2·7%
8463-450
3·2%
1·6%
8459-518
2·4%
1·2%
8463-462
4%
2%
8459-522
5·3%
2·7%
8463-470
3·2%
1·6%
8459-538
5·3%
2·7%
8463-482
4%
2%
8459-542
2·4%
1·2%
8463-484
5·3%
2·7%
8459-546
5·3%
2·7%
8463-512
3·2%
1·6%
8459-558
5·3%
2·7%
8463-524
4%
2%
8459-562
2·4%
1·2%
8463-532
3·2%
1·6%
8459-566
5·3%
2·7%
8463-544
4%
2%
8459-578
6·4%
3·2%
8463-548
5·3%
2·7%
8459-582
5·3%
2·7%
8463-564
4%
2%
8459-586
2·4%
1·2%
8463-580
4%
2%
8459-612
5·3%
2·7%
8463-588
3·2%
1·6%
8459-628
2·4%
1·2%
8463-626
4%
2%
8459-636
2·4%
1·2%
8463-634
3·2%
1·6%
8459-644
2·4%
1·2%
8464-463
7·5%
7·5%
8459-652
2·4%
1·2%
8464-471
7·5%
7·5%
8459-660
2·4%
1·2%
8465-681
5·3%
2·7%
8461-020
5·3%
2·7%
8501-136
6·4%
3·2%
8461-038
5·3%
2·7%
8501-144
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8501-164
6·4%
3·2%
8506-078
4%
4%
8501-176
6·4%
3·2%
8507-115
6·4%
6·4%
8501-184
6·4%
3·2%
8507-123
6·4%
6·4%
8501-216
6·4%
3·2%
8508-428
10% or
£0·015 each*
10% or
£0·015 each*
8501-240
8%
4%
8508-436
10% or
£0·015 each*
10% or
£0·015 each*
8501-248
8%
4%
8501-268
8%
4%
8508-444
£0·012 each
£0·006 each
8501-272
8% or
£0·04 each*
8% or
£0·04 each*
8508-452
£0·004 each
£0·002 each
8512-317
4%
4%
8501-276
8% or
£0·016 each*
8% or
£0·016 each*
8512-325
5·3%
5·3%
8501-284
8%
4%
8512-333
4%
4%
8501-288
8% or
£0·04 each*
8% or
£0·04 each*
8512-341
6·4%
6·4%
8512-361
6·4%
6·4%
8501-312
8% or
£0·016 each*
8% or
£0·016 each*
8512-416
6·4%
6·4%
8501-324
8%
8%
8512-436
6·4%
6·4%
8501-340
6·4%
3·2%
8512-448
6·4%
6·4%
8501-352
8%
4%
8512-480
6·4%
6·4%
8501-356
8%
8%
8512-488
2·7%
2·7%
8501-372
8%
8%
8512-523
6·4%
6·4%
8502-214
8%
8%
8512-535
4%
4%
8502-238
8%
8%
8512-555
6·4%
6·4%
8503-327
8%
4%
8512-567
2·7%
2·7%
8503-343
8%
4%
8512-619
6·4%
6·4%
8504-512
5·3%
2·7%
8514-012
8% or
£0·08 each*
8% or
£0·08 each*
8504-520
5·3%
2·7%
8514-052
8% or
£0·112 each*
8% or
£0·112 each*
8504-560
5·3%
2·7%
8504-584
5·3%
2·7%
8514-060
8%
8%
8506-014
6·4%
6·4%
8515-114
8% or
£0·80 each*
8% or
£0·80 each*
8506-022
4%
4%
8506-030
6·4%
6·4%
8515-122
8% or
£0·80 each*
8% or
£0·80 each*
8506-054
6·4%
6·4%
8515-128
8% or
£0·80 each*
8% or
£0·80 each*
8506-070
6·4%
6·4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8515-132
8% or
£0·80 each*
8% or
£0·80 each*
8519-435
8%
8%
8519-443
8%
8%
8515-138
8% or
£0·80 each*
8% or
£0·80 each*
8519-451
8%
8%
8515-142
8% or
£2·40 each*
8% or
£2·40 each*
8519-455
8%
8%
8519-471
8%
8%
8515-148
8% or
£2·40 each*
8% or
£2·40 each*
8519-487
8%
8%
8515-154
8% or
£2·40 each*
8% or
£2·40 each*
8519-522
8% or
£0·016 each*
8% or
£0·016 each*
8515-166
8% or
£0·80 each*
8% or
£0·80 each*
8519-538
8% or
£0·016 each*
8% or
£0·016 each*
8515-172
8% or
£0·80 each*
8% or
£0·80 each*
8519-558
8%
8%
8520-321
8%
8%
8515-178
8% or
£0·112 each*
8% or
£0·112 each*
8520-333
10%
10%
8515-212
8% or
£0·112 each*
8% or
£0·112 each*
8520-337
8%
8%
8515-252
8%
8%
8502-353
6·4% or
£0·04 each*
6·4% or
£0·04 each*
8515-284
8%
8%
8520-361
8%
8%
8518-537
8% or
£0·04 each*
8% or
£0·04 each*
8522-461
8%
8%
8523-632
8%
4%
8518-541
8%
8%
8523-648
8%
4%
8518-553
8%
8%
8523-672
8%
4%
8519-251
8%
8%
8524-233
7·5%
7·5%
8519-283
8%
8%
8526-418
£0·012 each
£0·012 each
8519-322
8%
8%
8526-426
8%
8%
8519-326
8%
8%
8526-438
8%
8%
8519-334
8%
8%
8526-450
8%
8%
8519-346
8%
8%
8526-462
8%
8%
8519-352
8%
8%
8519-354
8%
8%
8701-325
26% or
£8·00
per body*
26% or
£8·00
per body*
8519-362
8%
8%
8701-333
23·5%
23·5%
8519-370
8%
8%
8519-378
8%
8%
8701-341
26% or
£8·00
per body*
26% or
£8·00
per body*
8519-415
8%
8%
8519-427
8%
8%
8701-359
23·5%
23·5%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8702-020
31%
31%
8702-672
31%
31%
8702-028
26%
26%
8702-684
23·5%
23·5%
8702-044
31%
31%
8702-689
31%
31%
8702-060
31%
31%
8703-126
23·5%
23·5%
8702-068
26%
26%
8703-138
23·5%
23·5%
8702-084
31%
31%
8703-179
23·5%
23·5%
8702-122
23·5%
23·5%
8704-354
31%
31%
8702-126
31%
31%
8704-362
31%
31%
8702-142
23·5%
23·5%
8704-370
23·5%
23·5%
8702-146
31%
31%
8704-451
31%
31%
8702-158
31%
31%
8704-467
31%
31%
8702-174
31%
31%
8704-479
23·5%
23·5%
8702-214
31%
31%
8705-536
31%
31%
8702-230
31%
31%
8705-544
23·5%
23·5%
8702-242
23·5%
23·5%
8705-552
26%
26%
8702-246
31%
31%
8705-560
46%
46%
8702-262
23·5%
23·5%
8705-568
26% or
£8·00
per body*
26% or
£8·00
per body*
8702-266
31%
31%
8702-428
31%
31%
8705-576
23·5%
23·5%
8702-436
26%
26%
8705-628
31%
31%
8702-444
31%
31%
8705-636
23·5%
23·5%
8702-468
23·5%
23·5%
8705-644
26%
26%
8702-476
31%
31%
8705-652
46%
46%
8702-524
23·5%
23·5%
8705-660
26% or
£8·00
per body*
26% or
£8·00
per body*
8702-532
31%
31%
8702-548
23·5%
23·5%
8705-669
23·5%
23·5%
8702-556
31%
31%
8706-014
£0·0067
per lb.
£0·0067
per lb.
8702-588
31%
31%
8706-030
5·3%
5·3%
8702-624
31%
31%
8706-046
45%
45%
8702-636
23·5%
23·5%
8706-054
45%
45%
8702-640
31%
31%
8702-664
23·5%
23·5%
8706-062
40%
40%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8706-078
45%
45%
8714-013
5·3%
5·3%
8706-086
45%
45%
8714-037
7%
7%
8706-112
40%
40%
8714-045
14% or
£12·00 each*
14% or
£12·00 each*
8706-144
£0·0067
per lb.
£0·0067
per lb.
8714-053
14% or
£12·00 each*
14% or
£12·00 each*
8706-160
5·3%
5·3%
8714-061
14% or
£12·00 each*
14% or
£12·00 each*
8706-176
45%
45%
8706-184
45%
45%
8714-077
7%
7%
8706-216
40%
40%
8714-085
14% or
£12·00 each*
14% or
£12·00 each*
8706-224
40%
40%
8714-117
3%
3%
8706-240
45%
45%
8714-133
7%
7%
8706-248
45%
45%
8714-137
14% or
£12·00 each*
14% or
£12·00 each*
8706-256
40%
40%
8708-523
23·5%
23·5%
8714-145
7%
7%
8708-549
23·5%
23·5%
8714-157
14% or
£12·00 each*
14% or
£12·00 each*
8709-320
23%
23%
8714-161
11%
8·9%
8709-332
21%
21%
8714-163
8%
8%
8709-336
23%
23%
8714-173
4%
4%
8709-334
23%
23%
8714-181
8%
8%
8709-356
21%
21%
8714-218
4%
4%
8709-360
23%
23%
8714-226
8%
8%
8709-368
23%
23%
8714-234
14% or
£8·00 each*
14% or
£8·00 each*
8709-379
21%
21%
8710-335
5·3%
5·3%
8714-242
11·5%
11·5%
8712-032
4% or
£0·08 each*
4% or
£0·08 each*
8714-250
£0·0067
per lb.
£0·0067
per lb.
8712-040
8% or
£0·08 each*
8% or
£0·08 each*
8714-258
5·3%
5·3%
8714-266
15%
15%
8712-048
8%
8%
8714-274
17·5%
17·5%
8712-056
8%
8%
8714-318
15%
15%
8712-064
8%
8%
8714-326
5·3%
5·3%
8713-414
8%
8%
8714-334
6·4%
6·4%
8713-422
8%
8%
8714-342
5·3%
5·3%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
8714-346
11%
8·9%
9102-655
5·3%
2·7%
8714-348
8%
8%
9103-017
5·3%
2·7%
8714-350
6·4%
3·2%
9104-214
5·3%
2·7%
8714-356
4%
4%
9104-230
5·3%
2·7%
8714-358
8%
8%
9104-246
5·3%
2·7%
9001-113
5·3%
2·7%
9104-262
5·3%
2·7%
9003-438
5·3% or
£0·032 each*
2·7% or
£0·016 each*
9104-278
5·3%
2·7%
9104-316
5·3%
2·7%
9003-462
5·3% or
£0·0213
each*
2·7% or
£0·0107
each*
9104-332
5·3%
2·7%
9104-348
5·3%
2·7%
9003-470
5·3% or
£0·0107
each*
2·7% or
£0·0053
each*
9104-364
5·3%
2·7%
9107-418
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9003-478
5·3% or
£0·0053
each*
2·7% or
£0·0027
each*
9107-434
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9003-486
5·3%
2·7%
9004-512
5·3% or
£0·032 each*
2·7% or
£0·016 each*
9108-627
5·3%
2·7%
9004-520
5·3%
2·7%
9109-518
3·6%
1·8%
9004-536
5·3% or
£0·032 each*
2·7% or
£0·016 each*
9109-529
3·6%
1·8%
9110-217
5·3%
2·7%
9004-549
5·3%
2·7%
9111-028
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9018-217
8%
4%
9019-434
4%
2%
9111-036
3·6% or
£0·0267
each*
1·8% or
£0·0133
each*
9019-517
8%
4%
9026-016
1·6%
0·8%
9026-048
8%
4%
9111-052
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9029-436
8%
4%
9111-060
3·6% or
£0·0267
each*
1·8% or
£0·0133
each*
9101-524
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9111-076
5·3%
2·7%
9101-548
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9111-112
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9102-615
5·3%
2·7%
9111-120
3·6% or
£0·1067
each*
1·8% or
£0·0533
each*
9102-631
5·3%
2·7%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
9111-128
3·6% or
£0·0267
each*
1·8% or
£0·0133
each*
9211-3369211-344
3·6%
3·6%
3·6%
3·6%
9111-160
5·3%
2·7%
9211-352
3·6%
3·6%
9111-168
3·6% or
£0·0267
each*
1·8% or
£0·0133
each*
9211-360
9212-355
3·6%
1·6% or
£0·008 each*
3·6%
0·8% or
£0·004 each*
9111-176
3·6% or
£0·0267
each*
1·8% or
£0·0133
each*
9212-363
1·6% or
£0·008 each*
0·8% or
£0·004 each*
9201-212
3·6%
1·8%
9213-516
3·6%
3·6%
9201-220
3·6%
1·8%
9213-524
3·6%
3·6%
9201-229
3·6%
1·8%
9213-540
3·6%
3·6%
9202-314
3·6%
1·8%
9213-556
3·6%
3·6%
9202-329
3·6%
1·8%
9213-572
3·6%
3·6%
9203-414
3·6%
1·8%
9304-416
6·4%
3·6%
9203-429
3·6%
1·8%
9306-020
6·4%
3·6%
9204-013
3·6%
1·8%
9306-044
6·4%
3·6%
9204-029
3·6%
1·8%
9307-245
£0·24
per hundred
£0·12
per hundred
9205-513
3·6%
1·8%
9401-027
9·7%
7·3%
9205-529
3·6%
1·8%
9401-035
11·6%
8·8%
9206-000
3·6%
1·8%
9401-043
11·6%
8·8%
9207-000
3·6%
1·8%
9401-051
9·7%
7·3%
9208-214
6·4%
3·2%
9401-067
7·8%
7·8%
9208-222
3·6%
1·8%
9401-117
41·2%
41·2%
9208-230
3·6%
1·8%
9209-129
3·6%
1·8%
9401-125
11·6% or
£0·232
per chair*
8·8% or
£0·176
per chair*
9210-018
3·6%
1·8%
9401-133
5·8%
4·4%
9210-042
3·6%
1·8%
9401-141
8%
4%
9210-050
3·6%
1·8%
9401-165
11·6%
8·8%
9210-058
3·6%
1·8%
9210-066
3·6%
1·8%
9401-173
11·6% or
£0·232
per chair*
8·8% or
£0·176
per chair*
9210-074
3·6%
1·8%
9210-089
3·6%
1·8%
9401-181
5·8%
4·4%
9211-328
3·6%
3·6%
9401-216
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
9401-232
11·6%
8·8%
9403-155
11·6%
8·8%
9401-240
9·7%
7·3%
9403-163
11·6%
8·8%
9401-248
7·8%
5·9%
9403-171
11·6%
8·8%
9401-256
6·7%
3·3%
9403-217
11·6%
8·8%
9401-264
9·7%
7·3%
9403-225
5·8%
4·4%
9401-272
7·8%
5·9%
9403-233
11·6%
8·8%
9401-280
6·7%
3·3%
9403-257
11·6%
8·8%
9401-288
9·7%
7·3%
9403-265
11·6%
8·8%
9401-312
9·7%
7·3%
9403-273
9·7%
7·3%
9401-320
7·8%
5·9%
9403-281
9·7%
7·3%
9401-328
6·7%
3·3%
9403-316
9·7%
7·3%
9401-336
9·7%
7·3%
9403-324
7·8%
5·9%
9401-344
6·7%
3·3%
9403-332
9·7%
7·3%
9401-352
9·7%
7·3%
9403-340
9·7%
7·3%
9401-360
4%
2%
9403-356
7·8%
5·9%
9401-376
11·6%
8·8%
9403-372
11·6%
8·8%
9401-384
41·2%
41·2%
9403-380
9·7%
7·3%
9401-414
7·8%
5·9%
9403-388
9·7%
7·3%
9401-422
11·6% or
£0·139 each*
8·8% or
£0·106 each*
9403-418
11·6%
8·8%
9403-426
11·6%
8·8%
9401-430
9·7%
7·3%
9403-450
9·3%
7·1%
9401-438
41·2%
41·2%
9404-512
11·6%
8·8%
9401-446
11·6% or
£0·093 each*
8·8% or
£0·071 each*
9403-520
8%
4%
9401-454
5·8%
4·4%
9404-528
5·3%
2·7%
9401-462
11·6%
8·8%
9404-536
5·3%
2·7%
9401-470
7·8%
7·8%
9404-544
8%
4%
9402-618
8%
4%
9404-560
11·6%
8·8%
9402-626
8%
4%
9404-576
11·6%
8·8%
9402-642
8%
4%
9404-613
8%
4%
9403-115
11·6%
8·8%
9404-621
8%
4%
9403-123
11·6%
8·8%
9404-637
5·3%
2·7%
9403-131
11·6%
8·8%
9404-645
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
9501-525
8% or
£0·0007
4% or
£0·0003
9701-526
6·4%
3·2%
the length of 10 beads or
fraction of 10 beads*
9701-530
6·4%
3·2%
9701-534
6·4%
3·2%
9502-623
8% or
£0·0007
4% or
£0·0003
9701-542
8%
4%
the length of 10 beads or
fraction of 10 beads*
9702-612
8% or
£0·008 each*
4% or
£0·004 each*
9503-425
8% or
£0·0007
4% or
£0·0003
9702-620
8% or
£0·008 each*
4% or
£0·004 each*
the length of 10 beads or
fraction of 10 beads*
9702-628
8%
4%
9504-521
8% or
£0·0007
4% or
£0·0003
9702-639
8%
4%
the length of 10 beads or
fraction of 10 beads*
9703-020
8% or
£0·008 each*
4% or
£0·004 each*
9505-427
8% or
£0·0007
4% or
£0·0003
9703-060
6·4%
3·2%
the length of 10 beads or
fraction of 10 beads*
9703-076
6·4%
3·2%
9505-475
8% or
£0·0007
4% or
£0·0003
9703-114
6·4%
3·2%
the length of 10 beads or
fraction of 10 beads*
9703-138
6·4%
3·2%
9703-154
6·4%
3·2%
9506-025
8% or
£0·0007
4% or
£0·0003
9703-170
6·4% or
£0·008 each*
3·2% or
£0·004 each*
the length of 10 beads or
fraction of 10 beads*
9703-178
6·4%
3·2%
9507-626
8% or
£0·0007
4% or
£0·0003
9703-186
6·4%
3·2%
the length of 10 beads or
fraction of 10 beads*
9703-328
6·4%
3·2%
9508-323
6·4%
3·2%
9703-352
6·4%
3·2%
9508-331
8%
4%
9703-360
8% or
£0·008 each*
4% or
£0·004 each*
9601-000
14%
14%
9602-018
14%
14%
9703-384
6·4% or
£0·0027
per doz. or
part of a
doz.*
3·2% or
£0·0013
per doz. or
part of a
doz.*
9602-042
14%
14%
9602-050
14%
14%
9703-412
6·4% or
£0·008 each*
3·2% or
£0·004 each*
9602-066
14%
14%
9603-000
5·3%
2·7%
9703-420
6·4%
3·2%
9605-415
8%
4%
9703-436
6·4%
3·2%
9606-617
5·3%
2·7%
9703-444
8% or
£0·008 each*
4% or
£0·004 each*
9701-518
8%
4%
9701-520
8%
4%
9703-460
6·4%
3·2%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
9703-468
6·4%
3·2%
9706-242
5·3%
2·7%
9704-217
£0·048
per doz.
packs
£0·024
per doz.
packs
9706-258
9706-266
1·6%
1·6%
0·8%
0·8%
9704-225
1·6%
0·8%
9706-282
1·6%
0·8%
9704-233
6·7%
3·3%
9707-520
6·4%
3·2%
9704-241
8%
4%
9707-528
1·6%
0·8%
9704-257
1·6%
0·8%
9707-536
6·4% or
£0·0533
each*
3·2% or
£0·0267
each*
9704-269
1·6%
0·8%
9705-422
5·3%
2·7%
9707-544
6·4% or
£0·0267
each*
3·2% or
£0·0133
each*
9705-438
2·4% or
£0·0004
each*
1·2% or
£0·0002
each*
9707-560
6·4%
3·2%
9705-446
5·3%
2·7%
9707-568
6·4%
3·2%
9705-454
8%
4%
9801-616
8% or
£0·008
per gross*
4% or
£0·004
per gross*
9706-018
12%
6%
9706-034
8%
4%
9801-624
12% or
£0·012
per gross*
6% or
£0·006
per gross*
9706-042
1·6%
0·8%
9706-058
12% + £0·08
per racquet,
frame or
bend
6% + £0·04
per racquet,
frame or
bend
9801-648
9801-672
4·8%
12% or
£0·012
per gross*
2·4%
6% or
£0·006
per gross*
9706-066
12%
6%
9801-680
12% or
£0·012
per gross*
6% or
£0·006
per gross*
9706-082
1·6%
0·8%
9706-116
8%
4%
9706-124
1·6%
0·8%
9802-514
6·4% or
£0·0007
3·2% or
£0·0003
9706-132
8%
4%
per inch or part of an
inch of the length*
9706-148
1·6%
0·8%
9802-522
6·4% or
£0·0007
3·2% or
£0·0003
per inch or part of an
inch of the length*
9706-156
12% + £0·08
per racquet,
frame or
bend
6% + £0·04
per racquet,
frame or
bend
9802-530
6·4% or
£0·0003
3·2% or
£0·0002
9706-164
12%
6%
per inch or part of an
inch of the length*
9706-180
12%
6%
9802-538
6·4%
3·2%
9706-218
8%
4%
9802-554
6·4% or
£0·0007
3·2% or
£0·0003
9706-226
8%
4%
per inch or part of an
inch of the length*
9706-234
8%
4%
Tariff Code No.
United Kingdom rate
Northern Ireland rate
Tariff Code No.
United Kingdom rate
Northern Ireland rate
9802-562
6·4% or
£0·0007
3·2% or
£0·0003
9807-327
1·6%
0·8%
per inch or part of an
inch of the length*
9808-513
8% or
£0·0267
4% or
£0·0133
per 12 yds. or fraction of
12 yds. of the length of
the ribbon*
9802-570
6·4% or
£0·0003
3·2% or
£0·0002
per inch or part of an
inch of the length*
9802-578
6·4%
3·2%
9808-521
8% or
£0·0533
4% or
£0·0267
9803-015
£0·004 each
£0·002 each
per 3 yds. or fraction of
3 yds. of the length of
the ribbon*
9803-023
£0·004 each
£0·002 each
9810-516
6·4% or
£0·0053
each*
3·2% or
£0·0027
each*
9803-055
£0·002 each
£0·001 each
9803-127
£0·016
per doz.
£0·008
per doz.
9810-524
6·4%
3·2%
9803-135
£0·016
per doz.
£0·008
per doz.
9810-532
6·4% or
£0·0053
each*
3·2% or
£0·0027
each*
9803-151
£0·002 each
£0·001 each
9810-540
6·4% or
£0·0053
each*
3·2% or
£0·0027
each*
9803-167
£0·016
per doz.
£0·008
per doz.
9803-183
5·3% or
£0·032
per gross*
2·7% or
£0·016
per gross*
9810-548
6·4% or
£0·0053
each*
3·2% or
£0·0027
each*
9805-416
5·3% or
£0·064
per gross*
2·7% or
£0·032
per gross*
9810-556
6·4% or
£0·0053
each*
3·2% or
£0·0027
each*
9805-424
5·3% or
£0·128
per gross*
2·7% or
£0·064
per gross*
9810-569
9811-626
6·4%
4%
3·2%
2%
9805-440
5·3% or
£0·032
per gross*
2·7% or
£0·016
per gross*
9811-642
9812-027
4%
4%
2%
2%
9805-448
5·3% or
£0·064
per gross*
2·7% or
£0·032
per gross*
9812-043
9814-313
4%
6·4%
2%
3·2%
9805-464
5·3% or
£0·032
per gross*
2·7% or
£0·016
per gross*
9814-329
9815-614
6·4%
8%
3·2%
4%
9805-472
5·3% or
£0·064
per gross*
2·7% or
£0·032
per gross*
9815-630
9815-646
8%
8%
4%
4%
GIVEN under the Official Seal of the Government this 19th day of June, 1973.
LIAM MAC COSGAIR,
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 Anglo-Irish Free Trade Area Agreement;
(ii) to maintain in operation the special tariff concessions for certain goods of Northern Ireland origin;
(iii) to convert the units of quantity at a large number of tariff headings to metric terms; and
(iv) to make a number of other changes of a minor nature in the Customs tariff.
S.I. No. 158 of 1973.
IMPOSITION OF DUTIES (No. 207) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1973.
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