UNITED KINGDOM STATUTORY INSTRUMENT
1987 No. 2183
CUSTOMS AND EXCISE
The Customs Duties (Spain and Portugal) Order 1987
Made 17th December 1987
Laid before the House of Commons 18th December 1987
Coming into force 1st January 1988
The Treasury, by virtue of the powers conferred on them by section 5(2) and (3) of, and paragraph 4 of Schedule 2 to, the European Communities Act 1972and of all other powers enabling them in that behalf, on the recommendation of the Secretary of State, hereby make the following Order:
S-1
This Order may be cited as the Customs Duties (Spain and...
1.—(1) This Order may be cited as the Customs Duties (Spain and Portugal) Order 1987 and shall come into force on 1st January 1988.
(2) In this Order—
“Bmy” means the beginning of the beef and veal marketing year which begins in 1988 and “Emy” means the end of the beef and veal marketing year which began in 1987;
“beef and veal marketing year” means the marketing year determined in accordance with article 4 of Council Regulation (EEC) No. 805/68(relating to the common organisation of the market in beef and veal) for products listed in article 1 to that Regulation;
“relevant Spanish goods” means goods which, at the time of their importation into the United Kingdom, are entitled to benefit from the progressive reduction of customs duties in trade between Spain and the other member States of the European Communities as constituted on 31st December 1985 by virtue of the provisions of Title II of Part Four of the Act annexed to the Treaty concerning the accession of the Kingdom of Spain and the Portuguese Republic to the European Economic Community and the European Atomic Energy Community, signed at Madrid and Lisbon on 12th June 1985, and to the Decision of the Council of the European Communities of 11th June 1985 on the accession of the Kingdom of Spain and the Portuguese Republic to the European Coal and Steel Community;
“relevant Portuguese goods” means goods which, at the time of their importation into the United Kingdom, are entitled to benefit from the progressive reduction of customs duties in trade between Portugal and the other member States of the European Communities as constituted on 31st December 1985 by virtue of the provisions of Title III of Part Four of the Act annexed to the Treaty concerning the accession of the Kingdom of Spain and the Portuguese Republic to the European Economic Community and the European Atomic Energy community and to the Decision of the Council of the European Communities of 11th June 1985 on the accession of the Kingdom of Spain and the Portuguese Republic to the European Coal and Steel Community;
references to a heading or subheading are references to a heading or subheading of the Combined Nomenclature of the European Economic Community;
references in Schedule 1, 2, 5 or 6 to this Order to a rate of duty, unless otherwise stated, are references to a rate calculated as a percentage of the value of the goods;
references to the weight of any goods, unless otherwise stated, are references to their net weight, and “gross” in relation to the weight of any goods means inclusive of the weight of any earth or any other growing medium in which the goods are imported and of any container in or on which they are made up;
where symbols or abbreviations are used for units of measurement they are those authorised by the Weights and Measures (Quantity Marking and Abbreviations of Units) Regulations 1987except that the symbol “hl” is used for the unit “hectolitre”; and
“ECUECU” means European Currency Unit as defined in Council Regulation (EEC) No. 3180/78and any amount expressed as a number of ECUs shall be converted to sterling at such rate as may be required by the customs rules of the European Communities.
(3) This Order does not impose or increase any customs duty or restrict any relief from customs duty otherwise than in pursuance of a Community obligation.
S-2
Subject to paragraph (2) and articles 4, 5, 6 and 7(1) below,...
2.—(1) Subject to paragraph (2) and articles 4, 5, 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Spanish goods which fall within a heading or subheading specified in column 1 of Schedule 1 to this Order a rate of customs duty is shown in column 3, then, on the importation into the United Kingdom of any of those goods, there shall be charged a duty of customs at the rate so shown.
(2) If no rate of duty appears in the said column 3 in relation to the goods, no customs duty shall be charged.
(3) Subject to paragraph (4) and articles 4, 5, 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Portuguese goods which fall within a heading or subheading specified in column 1 of Schedule 1 to this Order a rate of customs duty is shown in column 4, then, on the importation into the United Kingdom of any of those goods, there shall be charged a duty of customs at the rate so shown.
(4) If no rate of duty appears in the said column 4 in relation to the goods, no customs duty shall be charged.
S-3
Subject to article 6 below, for the period beginning on 1st...
3. Subject to article 6 below, for the period beginning on 1st January 1988 until the day on which the beef and veal marketing year ends in 1988 and for the period from the end of that period until 31st December 1988, where in relation to any relevant Spanish goods which fall within a heading or subheading specified in column 1 of Schedule 2 to this Order a rate of customs duty is shown in column 2 in relation to either of those periods, then, on the importation into the United Kingdom of any of those goods during either of those periods, there shall be charged a dudy of customs at the rate so shown for the period in question.
S-4
Up to and including 31st December 1988, no customs duty shall...
4.—(1) Up to and including 31st December 1988, no customs duty shall be charged on any relevant Spanish goods which fall within a heading or subheading specified in column 1 of Schedule 3 to this Order and are of a description specified in column 2.
(2) Up to and including 31st December 1988, no customs duty shall be charged on any relevant Portuguese goods which fall within a heading or subheading specified in column 1 of Schedule 4 to this Order and are of a description specified in column 2.
S-5
Subject to articles 6 and 7(1) below, up to and including 31st...
5.—(1) Subject to articles 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Spanish goods which fall within a heading or subheading specified in column 1 of Schedule 5 to this Order and are of a description specified in column 2 a rate of customs duty is shown in column 3, then, on the importation into the United Kingdom of any of those goods, there shall be charged a duty of customs at the rate so shown instead of any higher rate shown in column 3 of Schedule 1 in relation to the goods.
(2) Subject to articles 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Portuguese goods which fall within a heading or subheading specified in column 1 of Schedule 6 to this Order and are of a description specified in column 2 a rate of customs duty is shown in column 3, then, on the importation into the United Kingdom of any of those good, there shall be charged a duty of customs at the rate so shown instead of any higher rate shown in column 4 of Schedule 1 in relation to the goods.
S-6
In the case of any goods to which article 2, 3 or 5 applies,...
6. In the case of any goods to which article 2, 3 or 5 applies, where in accordance with any directly applicable Community provision the rate of duty chargeable is lower than the rate chargeable under those articles or is nil, customs duty shall be chargeable on the importation of the goods into the United Kingdom at the lower rate.
S-7
Where a period of time or a description of goods is specified...
7.—(1) Where a period of time or a description of goods is specified in column 2 of Schedule 1, 5 or 6 to this Order in relation to any heading or subheading, the duty provided for in relation to that heading or subheading by article 2 or 5 above shall apply only during that period or to goods of that description as the case may be.
(2) Any description of goods in column 2 of Schedule 1, 3, 4, 5 or 6 to this Order shall be taken to comprise all goods which would be classified under an entry in the terms constituting a subheading.
8. The Customs Duties (Spain) (Transitional Measures) Order 1986and the Customs Duties (Portugal) (Transitional Measures) Order 1986are hereby revoked.
Michael Newbert
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
17th December 1987
SCHEDULE 1
Article 2
CUSTOMS DUTIES
Combined nomenclature code |
Description of Goods |
Rates of duty |
(1) |
(2) |
(3) |
(4) |
Spain |
Portugal |
0101 19 10 |
|
2.5 |
2.2 |
0101 19 90 |
|
11.2 |
10.2 |
0101 20 10 |
|
7.5 |
6.8 |
0101 20 90 |
|
10.6 |
9.7 |
0102 90 10 |
|
10.0 |
10.6 |
0102 90 31 |
|
10.0 |
10.6 |
0102 90 33 |
|
10.0 |
10.6 |
0102 90 35 |
|
10.0 |
10.6 |
0102 90 37 |
|
10.0 |
10.6 |
0104 20 10 |
|
3.1 |
2.8 |
0106 00 10 |
|
3.7 |
3.4 |
0106 00 20 |
|
6.2 |
5.7 |
Chapter 2 |
0201 10 10 |
|
12.5 |
13.3 |
0201 10 90 |
|
12.5 |
13.3 |
0201 20 11 |
|
12.5 |
13.3 |
0201 20 19 |
|
12.5 |
13.3 |
0201 20 31 |
|
12.5 |
13.3 |
0201 20 39 |
|
12.5 |
13.3 |
0201 20 51 |
|
12.5 |
13.3 |
0201 20 59 |
|
12.5 |
13.3 |
0201 20 90 |
|
12.5 |
13.3 |
0201 30 00 |
|
12.5 |
13.3 |
0202 10 00 |
|
12.5 |
13.3 |
0202 20 10 |
|
12.5 |
13.3 |
0202 20 30 |
|
12.5 |
13.3 |
0202 20 50 |
|
12.5 |
13.3 |
0202 20 90 |
|
12.5 |
13.3 |
0202 30 10 |
|
12.5 |
13.3 |
0202 30 50 |
|
12.5 |
13.3 |
0202 30 90 |
|
12.5 |
13.3 |
0203 11 90 |
|
1.8 |
1.7 |
0203 12 90 |
|
1.8 |
1.7 |
0203 19 90 |
|
1.8 |
1.7 |
0203 21 90 |
|
1.8 |
1.7 |
0203 22 90 |
|
1.8 |
1.7 |
0203 29 90 |
|
1.8 |
1.7 |
0205 00 00 |
|
5.0 |
4.5 |
0206 10 91 |
|
4.3 |
4.6 |
0206 10 95 |
|
12.5 |
13.3 |
0206 10 99 |
|
2.5 |
2.6 |
0206 21 00 |
|
2.5 |
2.6 |
0206 22 90 |
|
4.3 |
4.6 |
0206 29 91 |
|
12.5 |
13.3 |
0206 29 99 |
|
2.5 |
2.6 |
0206 30 90 |
|
1.8 |
1.7 |
0206 41 99 |
|
1.8 |
1... |
