Textiles (Hansard, 15 December 1992)

§ Mr. Needham

United Kingdom exports attract the following charges:

United States

tariff 51.11—duties range between 7 per cent. and 38 per cent. on an ad valorem basis depending on quality and size of fabric.
51.12—duties range between 7 per cent. and 38 per cent. by value depending on quality and size of fabric.

South Africa

tariff 51.11–40 per cent. duty plus a 5 per cent. import surcharge.
51.12–40 per cent. duty plus 5 per cent. import surcharge.

The South African system of duties on textile imports is currently under review.

Australia

tariff 51.11–32 per cent. duty.
51.12–32 per cent. duty.

Turkey

tariff 51.11–10 per cent. duty.
51.12–10 per cent. duty.

Plus the following additional duties:

1. Municipality tax: 15 per cent. of customs duty;
2. Stamp duty: 10 per cent. of the cost/insurance/freight (CIF) value. NB The Turkish authorities have informed the GATT secretariat, that from 1 January 1993, stamp duty will cease to be applied;
3. Price support and stability fund tax: 10 per cent. of the CIF value;
4. Transport infrastructure duty: 3 per cent. of the cumulative total of the above duties (including Customs duty) and taxes if commodity arrives by air or land, 4 per cent. if by sea;
5. Value added tax: usually 12 per cent. of the cumulative total of the above duties (including transport infrastructure duty) and taxes. Although 1 per cent., 2 per cent., 6 per cent. and 20 per cent. may also be applied, depending on the type of commodity.
6. Mass housing fund tax (surcharge): only applied to certain products. This tax depends on the type of commodity—it could be a percentage of the CIF value, or based on a fixed dollar, weight, or unit rate.

From 1 January 1993 a new Turkish import regime is to be introduced, based on a unified single customs duty system. In addition to the ending of stamp duty, the import regime is to abolish the municipality tax, the transport infrastructure duty, and the price support and stability fund tax. Details are not yet available on how the single customs duty system will be applied.

India

tariff 51.11—duties range between 110 per cent. and 140 per cent. by value;
51.12–110 per cent. duty;
plus 45 per cent. auxilliary duty.

Pakistan

tariff 51.11–90 per cent. duty;
51.12–90 per cent. duty;

In addition the following taxes are payable:

(1). Sales tax: 12.5 per cent.
(2). General import surcharge: 10 per cent.
(3). Iqra tax (allocated to education budget): 5 per cent.

Thailand

tariff 51.11–80 per cent. duty
51.12–80 per cent. duty

Malaysia

tariff 51.11–2 per cent. duty
51.12–2 per cent. duty

United Kingdom Customs duties on import from the following sources: