Customs Duties and Drawbacks (Revenue Duties) (The Overseas Countries and Territories) Order 1975
| Jurisdiction | UK Non-devolved |
| Citation | SI 1975/1267 |
| Year | 1975 |
1975 No. 1267
CUSTOMS AND EXCISE
The Customs Duties and Drawbacks (Revenue Duties) (The Overseas Countries and Territories) Order 197530thJuly 1975
31stJuly 1975
1stAugust 1975
The Treasury, by virtue of the powers conferred on them by section 1(4), (5) and (6) of the Finance Act 1973(a) and of all other powers enabling them in that behalf, hereby make the following Order:—
1.—(1) This Order may be cited as the Customs Duties and Drawbacks (Revenue Duties) (The Overseas Countries and Territories) Order 1975 and shall come into operation on 1st August 1975.
(2) The Interpretation Act 1889(b) shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
(3) In this Order:—
the "Principal Order" means the Customs Duties and Drawbacks (Revenue Duties) (General) Order 1974(c), as amended (d); references to a subheading are references to a subheading of the Customs Tariff 1959; and the description of goods shall be interpreted and applied in accordance with the Interpretative Rules of the said Tariff.
2.—(1) The substitution by or under this Order of a rate of drawback for a rate previously in force shall apply only in relation to goods in respect of which duty at the corresponding rate has been paid.
(2) The provisions of Articles 3 and 4 of this Order shall be without prejudice to any claim to drawback on goods imported before this Order comes into operation.
3. The Principal Order shall be further amended by—
(a) deleting paragraph (2) of Article 8;
(b) deleting from Schedule 11 the names of all the countries, states and territories there listed except Papua New Guinea; and
(a) 1973 c. 51.
(b) 1889 c. 63.
(c) S.I. 1974/2036 (1974 III, p. 7903).
(d) The relevant amending Order is S.I. 1975/1062 (1975 II, p. 3708).
(c) substituting for the names of the countries, states and territories listed in Schedule 13 the names of the countries, states and territories listed in Schedule 1 to this Order.
4. For the purpose of Article 4 of the Customs Duties and Drawbacks (Revenue Duties) (African, Caribbean and Pacific States) Order 1975(a) the countries and territories listed in Schedule 2 to this Order shall be added to the Schedule to that Order.
5. Notwithstanding the provisions of Article 4 of the Principal Order, the rates of customs duty chargeable on spirits of subheading 22.09 C.I. (Rum, arrack and tafia) which are products of one or more of the countries or territories listed in Schedule 2 to this Order, shall be the rates on those spirits in force on 29th July 1975, that is to say the lower of the applicable rates in Schedule 1 to the Finance Act 1973 and the applicable rates in Schedule 1 to the Principal Order, those rates being...
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