Customs Duties (Spain) Order 1986

Publication Date:January 01, 1986

1986No. 346

CUSTOMS AND EXCISE

The Customs Duties (Spain) Order 1986

27thFebruary1986

28thFebruary1986

1stMarch1986

The Treasury by virtue of the powers conferred on them by section 5(2) and (3) of the European Communities Act 1972( a) and of all other powers enabling them in that behalf, on the recommendation of the Secretary of State, hereby make the following Order:-

1.-(1) This Order may be cited as the Customs Duties (Spain) Order 1986 and shall come into operation on 1st March 1986.

(2) In this Order-

"beef and veal marketing year" means the marketing year determined in accordance with Article 4 of Council Regulation (EEC) No. 805/68( b) (relating to the common organisation of the market in beef and veal) for products listed in Article 1 to that Regulation;

"relevant 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 ( c);

references to a heading or subheading are references to a heading or subheading of the common customs tariff of the European Economic Community;

(a) 1972 c. 68; section 1(2) was amended by the European Communities (Spanish and Portuguese Accession) Act 1985 (c.75) and section 5(3) by the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), Schedule 2, paragraph 3.

(b) OJ No. L148, 28.6.1968, OJ/SE 1968(I) p. 187.

(c) The Act is included in European Communities No. 27 (1985), Cmnd 9634, and the Decision is included in European Communities No. 28 (1985), Cmnd 9635.

references in Schedule 1, 2 or 4 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 (Marking of Goods and Abbreviations of Units) Regulations 1975( a) except that the symbol "hl" is used for the unit "hectolitre"; and

"ECU" means European Currency Unit as defined in Council Regulation (EEC) No. 3180/78( b) and any amount so expressed shall be converted to sterling at the rate of 1 ECU equals £0.588624( c).

(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.

2.-(1) Subject to paragraph (2) and Articles 5, 6, 7 and 8(1) below, from 1st March 1986 until 31st December 1986, where in relation to any relevant 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 the entry "FREE" appears in the said column 3 in relation to the goods, no customs duty shall be charged.

3.-(1) Subject to Article 7 below, from 1st March 1986 until the day immediately preceding the day on which the beef and veal marketing year begins in 1986, where in relation to any goods originating in Spain 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 3 or 4 of the Schedule of Customs Duties forming part of the common customs tariff of the European Economic Community( d), then, on the irnportation into the United Kingdom of any of those goods, other than goods imported from another member State which are in free circulation in that State, there shall be charged a duty of customs at the lowest rate so shown.

(2) Any question under this Article whether goods at any time originate in Spain or are in free circulation in another member State shall be determined in accordance with the Treaties.

(a) S.I. 1975/1319, amended by S.I. 1977/1683, 1978/484, 1980/8, 1070.

(b) OJ No. L379, 30.12.1978, p.1.

(c)See Commission Notice of 1.10.1985 (OJ No. C250, 2.10.1985, p.1).

(d)) See the CCT Schedule annexed to Council Regulation (EEC) No. 950/68 (OJ No. L172 22.7.1968, p. 1, OJ/SE 1968(1) p.275) as last amended by Council Regulation (EEC) No. 3331/85 (OJ No. L331, 9.12.1985, p.1).

4. Subject to Article 7 below, from the day on which the beef and veal marketing year begins in 1986 until the day immediately preceding the day on which that year begins in 1987, where in relation to any relevant 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, 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.

5. From 1st March 1986 until 31st December 1986, no customs duty shall be charged on any relevant 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.

6. Subject to Articles 7 and 8(1) below, from 1st March 1986 until 31st December 1986, in the case of any relevant 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 there shall be charged a duty of customs at the rate shown in column 3 of Schedule 4 instead of any higher rate shown in column 3 of Schedule 1 in relation to the goods.

7. In the case of any goods to which Article 2, 3, 4 or 6 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.

8.-(1) Where a period of time or a description of goods is specified in column 2 of Schedule 1 or 4 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 6 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 or 4 to this Order (other than one covering a whole heading or subheading) shall be taken to comprise all goods which would be classified under an entry in the same terms constituting a subheading.

T. Garel-Jones,

A. G. Hamilton,

Two of the Lords Commissioners

of Her Majesty's Treasury.

27th February 1986.

SCHEDULE 1

Tariff Heading

Description of Goods

Rate of Dury

(1)

(2)

(3)

01.01A. I.

……………

FREE

II.

………………

3.5

III.

……………

15.7

B.

……………

10.5

C.

……………

14.8

01.02 A. I.

……………

FREE

II.

……………

14.0

B.

……………

FREE

01.03

……………

FREE

01.04A. I.

……………

FREE

II.

……………

4.3

B.

……………

FREE

01.05

……………

FREE

01.06A.

……………

5.2

B.

……………

8.7

C.

……………

FREE

02.01A. II.

……………

7.0

II.

……………

17.5

III. a)

……………

FREE

b)

……………

2.6

IV.

……………

FREE

B. I.

……………

FREE

II. a)

……………

8.7

b) 1.

……………

6.1

2.

……………

3.5

c)

……………

FREE

d)

……………

2.6

02.02/02.03

……………

FREE

02.04A.

……………

4.3

B.

……………

1.3

C. 1.

……………

4.3

II.

……………

6.1

02.05

……………

FREE

02.06A.

……………

8.7

B.

……………

FREE

C. I. a)

……………

21.0

b)

……………

17.5

II. a)

……………

FREE

II. b)

……………

21.0

III.

……………

21.0

03.01A. I. a)

……………

10.5

b)

……………

1.7

c) to d)

……………

FREE

II.

……………

2.6

III.

……………

7.0

IV.

……………

FREE

B. I. a) 1.

……………

FREE

2.

……………

13.1

b) 1.

……………

FREE

2.

……………

11.3

C. 1.

……………

FREE

2.

……………

19.2

D.

……………

20.1

SCHEDULE 1

Tariff Heading

Description of Goods

Rate of Dury

(1)

(2)

(3)

E. to G.

……………

7.0

H.

……………

10.5

I.J. to N.

……………

13.1

O. 1.

……………

FREE

2.

……………

17.5

P. to Y.

……………

13.1

II. a)

……………

15.7

b) 1. to 3.

……………

13.1

4.

……………

10.5

5. to 6.

……………

13.1

7.

……………

15.7

8. to 17.

……………

13.1

C

……………

8.7

03.02A. I. a)

……………

10.5

b)

……………

FREE

c)

Salted in brine, in barrels or other containers of a capacity of 10 kg or more

4.3

Other

8.7

d)

……………

13.1

e)

……………

9.6

f)

……………

10.5

II. a)

……………

FREE

b) to c)

……………

13.1

d)

……………

14.0

B I.

……………

8.7

II.

……………

11.3

III.

……………

13.1

IV.

……………

14.0

V. to VIII.

……………

12.2

C.

……………

9.6

D.

……………

11.3

03.03A. I.

……………

10.9

II.

……………

FREE

III. a)

……………

7.0

b) to c)

……………

13.1

IV. a)

……………

10.5

b) to c)

……………

10.5

V.

……………

10.5

B. I. a)

……………

FREE

b)

……………

15.7

II.

……………

6.5

III.

……………

FREE

IV. a) 1. aa) to bb)

……………

5.2

cc) to dd)

……………

7.0

2. to 6.

……………

7.0

b) 1. aa) to bb

……………

5.2

cc) to dd)

……………

7.0

2.

……………

7.0

04.01 to 04.05 A. I.

……………

FREE

04.05A. II.

……………

10.5

SCHEDULE 1

Tariff Heading

Description of Goods

Rate of Dury

(1)

(2)

(3)

B.

……………

FREE

04.06

……………

23.6

04.07

……………

10.5

05.01 to 05.02

……………

FREE

05.03A.

……………

FREE

B.

……………

0.3

05.04 to 05.05

……………

FREE

05.07A. I.

……………

FREE

II.

……………

1.2

B.

……………

0.7

05.08 to 05.12

……………

FREE

05.13A.

……………

FREE

B.

……………

2.8

05.14 to 05.15

……………

FREE

06.01A.

……………

7.0

B. I.

……………

13.1

II.

……………

8.7

06.02A. I.

……………

FREE

II.

……………

7.0

B.

……………

2.6

C.

……………

FREE

D.

……………

11.3

06.03A. I.

……………

21.0

II.

……………

14.8

B.

……………

17.5

06.04A.

……………

FREE

B. I.

……………

8.7

II.

……………

3.5

III.

……………

14.8

07.01A. I.

……………

6.1

II. a)

……………

13...

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