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A tariff quota permits the import of a certain quantity of a commodity duty-free or at a lower duty rate, while quantities exceeding the quota are subject to a higher duty rate.
Unless, that is, they stick to gin and whisky, where duty rates have been put on ice yet again.
The United States Commerce Department set a duty rate of 17.18 percent on imports of Canadian softwood lumber last month.
That's less than under the old stamp duty rates but more than in the rest of the UK.
He said: "The government is committed to maintaining high tobacco duty rates to support health policy on smoking".
A cash bonanza for ordinary people as families buying modest priced houses see stamp duty rates slashed.
At present, duty rates are cider up to 7.5% abv £31.83 and a 4% beer £65.88 per hectolitre.
The chancellor's statement initially left many experts confused about precisely how the new stamp duty rates will be applied.
This is the second largest contribution to the budget outlined yesterday after new air passenger duty rates.
A potential mansion tax, reduced overseas interest and hefty new stamp duty rates have hit demand for high value property".
Under new stamp duty rates there will be even more incentive for first-timers to go home hunting.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com