Customs Duties and Drawbacks (Revenue Duties) (African, Caribbean and Pacific States) Order 1975
| Jurisdiction | UK Non-devolved |
| Citation | SI 1975/1062 |
| Year | 1975 |
1975 No. 1062
CUSTOMS AND EXCISE
The Customs Duties and Drawbacks (Revenue Duties) (African, Caribbean and Pacific States) Order 197527thJune 1975
30thJune 1975
1stJuly 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) (African, Caribbean and Pacific States) Order 1975 and shall come into operation on 1st July 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); references to a heading or subheading are references to a heading or subheading of the Customs Tariff 1959; and any 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 amended by—
(a) deleting from Schedule 11 those countries and territories which are listed in the Schedule to this Order;
(b) substituting for the word and figures "1st July 1975" in proviso (b) to Article 23(2) the word and figures "1st January 1976";
(a) 1973 c. 51.
(b) 1889 c. 63.
(c) S.I. 1974/2036 (1974 III, p. 7903).
(c) adding to Schedule 13 the following countries and territories—
The Republic of Equatorial Guinea, Ethiopia, the Republic of Guinea, Guinea Bissau, the Republic of Liberia and the Democratic Republic of Sudan.
4. Notwithstanding the provisions of Article 4 of the Principal Order, for goods of the descriptions and headings or subheadings set out below and originating in one or more of the countries or territories listed in the Schedule to this Order, the rates of customs duty chargeable and of drawback, if any, allowable shall be as follows—
Description of goods, heading or
subheading Rate of duty
The rates shown in
the below mentioned
Tables and Schedules
to the FFinance Act,...To continue reading
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