| 
 
Division 
 | 
 
 
Commodity 
 | 
 
 
Rate 
 | 
 | 
 
 
 | 
 
 
Food and Live Animals Chiefly for Food 
 | 
 
 
 
 | 
 | 
 
00 
 | 
 
 
Live animals chiefly for food (except sheep) 
 | 
 
 
72p 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Sheep 
 | 
 
 
36p 
 
(each 
 | 
 | 
 
01 
 | 
 
 
Meat and meat preparations 
 | 
 
 
87p 
 | 
 | 
 
02 
 | 
 
 
Dairy products and birds' eggs 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Dried Milk 
 | 
 
 
87p 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.55 
 | 
 | 
 
03 
 | 
 
 
Fish, crustaceans and molluses and prep- arations thereof 
 | 
 
 
£1.18 
 | 
 | 
 
04 
 | 
 
 
Cereals and cereal preparations 
 | 
 
 
64p 
 | 
 | 
 
05 
 | 
 
 
Vegetables and Fruit 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Vegetables 
 | 
 
 
87p 
 | 
 | 
 
 
 | 
 
 
Fruit fresh, dried, nuts 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Fruit and nuts prepared, preserved, Juices, Jams, Purees, Other Items 
 | 
 
 
£1.55 
 | 
 | 
 
06 
 | 
 
 
Sugar, sugar preparations & honey 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Sugar, raw, refined and molasses 
 | 
 
 
93p 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.55 
 | 
 | 
 
07 
 | 
 
 
Coffee, tea, cocoa, spices and manufactures thereof 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Tea 
 | 
 
 
£1.90 
 | 
 | 
 
 
 | 
 
 
Chocolate 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.18 
 | 
 | 
 
08 
 | 
 
 
Feeding stuff for animals (excluding unmilled cereals) 
 | 
 
 
64p 
 | 
 | 
 
09 
 | 
 
 
Miscellaneous edible products and preparations 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Beverages and Tobacco 
 | 
 
 
 
 | 
 | 
 
11 
 | 
 
 
Beverages 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Spirits, Wines and cordials 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
87p 
 | 
 | 
 
12 
 | 
 
 
Tobacco and tobacco manufactures 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Manufactures 
 | 
 
 
£1.90 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Crude Materials, Inedible, Except Fuels 
 | 
 
 
 
 | 
 | 
 
21 
 | 
 
 
Hides, skins & furskins, raw 
 | 
 
 
93p 
 | 
 | 
 
22 
 | 
 
 
Oil seeds and oleaginous fruit 
 | 
 
 
79p 
 | 
 | 
 
23 
 | 
 
 
Crude rubber (incl. synthetic & reclaimed) 
 | 
 
 
£1.90 
 | 
 | 
 
24 
 | 
 
 
Cork and Wood 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Softwood (1.4 cub. metres = 1 tonne) 
 | 
 
 
66p 
 | 
 | 
 
 
 | 
 
 
Hardwood 
 | 
 
 
£1.01 
 | 
 | 
 
25 
 | 
 
 
Pulp and waste paper 
 | 
 
 
68p 
 | 
 | 
 
26 
 | 
 
 
Textile fibres (excluding wool tops) and their wastes 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Wool, wool waste 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
87p 
 | 
 | 
 
27 
 | 
 
 
Crude fertilisers & minerals, excluding petroleum and precious stones 
 | 
 
 
64p 
 | 
 | 
 
28 
 | 
 
 
Metalliferous ores and metal scrap Metal scrap 
 | 
 
 
58p 
 | 
 | 
 
 
 | 
 
 
Ores and concentrates, other items 
 | 
 
 
66p 
 | 
 | 
 
29 
 | 
 
 
Crude animal and vegetable materials, n.e.s 
 | 
 
 
87p 
 | 
 | 
 
 
 | 
 
 
Mineral fuels, Lubricants and Related Minerals 
 | 
 
 
 
 | 
 | 
 
32 
 | 
 
 
Coal, coke & briquettes 
 | 
 
 
58p 
 | 
 | 
 
33 
 | 
 
 
Petroleum, petroleum products and related materials 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Spirits: White spirits, Motor Spirit, Aviation Spirit, Naphtha 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Lubricating Oils 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Fuel Oils: Gas oil, diesel oil, vapourising oil, kerosene, light fuel oil, medium fuel oil, aviation turbine fuel and similar oils 
 | 
 
 
93p 
 | 
 | 
 
 
 | 
 
 
Petroleum Bitumen 
 | 
 
 
64p 
 | 
 | 
 
 
 | 
 
 
Other Fuel Oils: Heavy fuel oil, residual fuel oil, creosote, tar oil etc. 
 | 
 
 
87p 
 | 
 | 
 
34 
 | 
 
 
Gas, natural and manufactured 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Animal and Vegetable Oils, Fats and Waxes 
 | 
 
 
 
 | 
 | 
 
41 
 | 
 
 
Animal Oils and Fats 
 | 
 
 
£1.18 
 | 
 | 
 
42 
 | 
 
 
Fixed vegetable oils and fats 
 | 
 
 
£1.18 
 | 
 | 
 
43 
 | 
 
 
Animal and vegetable oils and fats, processed and waxes 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Chemicals and Related Products N.E.S. 
 | 
 
 
 
 | 
 | 
 
51 
 | 
 
 
Organic Chemicals 
 | 
 
 
£1.55 
 | 
 | 
 
52 
 | 
 
 
Inorganic Chemicals 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Industrial Gases 
 | 
 
 
£1.90 
 | 
 | 
 
 
 | 
 
 
Sodium Carbonate 
 | 
 
 
68p 
 | 
 | 
 
 
 | 
 
 
Liquid Ammonia 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
87p 
 | 
 | 
 
53 
 | 
 
 
Dyeing, tanning & colouring materials 
 | 
 
 
£1.01 
 | 
 | 
 
54 
 | 
 
 
Medicinal and pharmaceutical products 
 | 
 
 
£1.55 
 | 
 | 
 
55 
 | 
 
 
Essential oils, perfume materials etc. 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Soap, cleansing, polishing preparations 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.90 
 | 
 | 
 
56 
 | 
 
 
Fertilisers, manufactured 
 | 
 
 
68p 
 | 
 | 
 
57 
 | 
 
 
Explosives & pyrotechnic products 
 | 
 
 
£1.90 
 | 
 | 
 
58 
 | 
 
 
Artificial resins, plastic materials, cellulose esters and ethers 
 | 
 
 
£1.90 
 | 
 | 
 
59 
 | 
 
 
Chemical materials & products n.e.s. 
 | 
 
 
£1.01 
 | 
 | 
 
 
 | 
 
 
Manufactured Goods Classified Chiefly by Materials 
 | 
 
 
 
 | 
 | 
 
61 
 | 
 
 
Leather, leather manufactures, n.e.s. and dressed furskins 
 | 
 
 
£1.90 
 | 
 | 
 
62 
 | 
 
 
Rubber manufactures n.e.s. 
 | 
 
 
£1.90 
 | 
 | 
 
63 
 | 
 
 
Cork and wood manufactures (excluding furniture) 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Veneers 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.01 
 | 
 | 
 
64 
 | 
 
 
Paper, paperboard & articles of paper pulp paper or paperboard 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Liner Board 
 | 
 
 
68p 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.01 
 | 
 | 
 
65 
 | 
 
 
Textile yarn, fabrics, made-up articles, n.e.s. related products 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Yarns 
 | 
 
 
93p 
 | 
 | 
 
 
 | 
 
 
Fabrics 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Made-up articles, floor coverings 
 | 
 
 
£1.55 
 | 
 | 
 
66 
 | 
 
 
Non-metallic mineral manufactures, n.e.s. 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Cement and other construction materials 
 | 
 
 
64p 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.55 
 | 
 | 
 
67 
 | 
 
 
Iron and Steel 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Tubes and pipes fabricated 
 | 
 
 
87p 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
68p 
 | 
 | 
 
68 
 | 
 
 
Non-ferrous metals 
 | 
 
 
£1.18 
 | 
 | 
 
69 
 | 
 
 
Manufactures of metal, n.e.s. (excluding laden/empty units engaged in unit load traffic. See Div. 99) 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
Machinery and Transport Equipment 
 | 
 
 
 
 | 
 | 
 
71 
 | 
 
 
Power generating machinery and equipment 
 | 
 
 
£1.55 
 | 
 | 
 
72 
 | 
 
 
Machinery specialised for particular industries 
 | 
 
 
£1.55 
 | 
 | 
 
73 
 | 
 
 
Metalworking machinery 
 | 
 
 
£1.55 
 | 
 | 
 
74 
 | 
 
 
General industrial machinery & equipment n.e.s. and parts, n.e.s. 
 | 
 
 
£1.55 
 | 
 | 
 
75 
 | 
 
 
Office machines & automatic data processing equipment 
 | 
 
 
£1.55 
 | 
 | 
 
76 
 | 
 
 
Telecommunications and sound recording, reproducing equipment 
 | 
 
 
£1.90 
 | 
 | 
 
77 
 | 
 
 
Electric Machinery, apparatus & appliances n.e.s. and parts 
 | 
 
 
£1.55 
 | 
 | 
 
78 
 | 
 
 
Road vehicles (excluding laden/empty vehicles 
 | 
 
 
£1.55 
 | 
 | 
 
 
 | 
 
 
engaged in Ro/Ro traffic. See Divs. 98 and 99) 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Passenger Motor cars 
 | 
 
 
£3.00 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Other road vehicles 
 | 
 
 
£1.90 
 | 
 | 
 
79 
 | 
 
 
Other transport equipment 
 | 
 
 
£1.18 
 | 
 | 
 
 
 | 
 
 
Miscellaneous Manufactured Articles 
 | 
 
 
 
 | 
 | 
 
81 
 | 
 
 
Sanitary, plumbing, heating, lighting fixtures and fittings, n.e.s. 
 | 
 
 
£1.01 
 | 
 | 
 
 
 | 
 
 
Sanitary etc. ware of ceramic material 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Other Items 
 | 
 
 
£1.55 
 | 
 | 
 
82 
 | 
 
 
Furniture and parts thereof 
 | 
 
 
£1.55 
 | 
 | 
 
83 
 | 
 
 
Travel goods, handbags & similar containers 
 | 
 
 
£1.90 
 | 
 | 
 
84 
 | 
 
 
Articles of apparel & clothing accessories 
 | 
 
 
£1.55 
 | 
 | 
 
85 
 | 
 
 
Footwear 
 | 
 
 
£1.55 
 | 
 | 
 
87 
 | 
 
 
Professional, scientific & controlling apparatus n.e.s. 
 | 
 
 
£1.90 
 | 
 | 
 
88 
 | 
 
 
Photographic apparatus, optical goods, n.e.s. watches and clocks 
 | 
 
 
£1.90 
 | 
 | 
 
89 
 | 
 
 
Miscellaneous manufactured articles, n.e.s. 
 | 
 
 
£1.90 
 | 
 | 
 
91 
 | 
 
 
Postal, Mail-exempt 
 | 
 
 
 
 | 
 | 
 
93 
 | 
 
 
Special transactions 
 | 
 
 
£1.90 
 | 
 | 
 
94 
 | 
 
 
Animals - Live - Zoo 
 | 
 
 
75p 
 
(each) 
 | 
 | 
 
95 
 | 
 
 
Military 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Arms, Ammunition and Equipment 
 | 
 
 
£1.90 
 | 
 | 
 
96 
 | 
 
 
Coin - not legal tender 
 | 
 
 
£1.90 
 | 
 | 
 
97 
 | 
 
 
Gold 
 | 
 
 
£1.90 
 | 
 | 
 
98 
 | 
 
 
Tourist Traffic 
 | 
 
 
 
 | 
 | 
 
 
 | 
 
 
Motor Cars 
 | 
 
 
£1.52 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Motor Cycles 
 | 
 
 
£1.52 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Trailers 
 | 
 
 
£1.52 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Caravans 
 | 
 
 
£3.04 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Dormobiles/Mini Buses 
 | 
 
 
£3.04 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Coaches and Buses 
 | 
 
 
£7.30 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 | 
 
99 
 | 
 
 
Lo/Lo Containers & Flats 
 | 
 
 
Loaded 
 | 
 
 
Empty 
 | 
 | 
 
 
 | 
 
 
Not exceeding 6.1m. (20’) in length 
 | 
 
 
£9.72 
 | 
 
 
£1.22 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 6.1m. (20’) but not exceeding 9.15m. (30’) in length 
 | 
 
 
£14.58 
 | 
 
 
£1.83 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 9.15m. (30’) 
 | 
 
 
£19.44 
 | 
 
 
£2.44 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Ro/Ro Cargo Carrying Vehicles 
 | 
 
 
Loaded 
 | 
 
 
Empty 
 | 
 | 
 
 
 | 
 
 
Not exceeding 6.1m. (20’) in length 
 | 
 
 
£8.50 
 | 
 
 
£1.52 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 6.1m. (20’) but not exceeding 9.15m. (30’) 
 | 
 
 
£12.75 
 | 
 
 
£2.28 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 9.15m. (30’) but not exceeding 12.2m. (40’) 
 | 
 
 
£17.00 
 | 
 
 
£3.04 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 12.2m. (40’) but not exceeding 15.25m. (50’) 
 | 
 
 
£21.25 
 | 
 
 
£3.80 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 | 
 | 
 
 
 | 
 
 
Exceeding 15.25m. (50’) 
 | 
 
 
£25.50 
 | 
 
 
£4.56 
 | 
 | 
 
 
 | 
 
 
 
 | 
 
 
(each) 
 | 
 
 
(each) 
 |