Import Duties (General) (No. 10) Order 1976
| Jurisdiction | UK Non-devolved |
| Citation | SI 2077/1976 |
| Year | 1976 |
1976 No. 2077
CUSTOMS AND EXCISE
The Import Duties (General) (No. 10) Order 19762ndDecember 1976
7thDecember 1976
1stJanuary 1977for the purposes of Article 4(1)(a), (2)(a) and (3)for the purposes of Article 4(1)(a), (2)(a) and (3)4thApril 1977for the purposes of Article 4(1)(c)for the purposes of Article 4(1)(c)1stAugust 1977for the purposes of Article 6(2)for the purposes of Article 6(2)1stJanuary 1978for all other purposes1stJuly 1977
The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 1,2, 3(6) and 13 of the Import Duties Act 1958(a), as amended by section 5(5) of, and paragraph 1 of Schedule 4 to, the European Communities Act 1972(b), and by section 1 of the Finance Act 1971(c), and of all other powers enabling them in that behalf, on the recommendation of the Secretary of State(d), hereby make the following Order:—
Citation, operation, interpretation
1.—(1) This Order may be cited as the Import Duties (General) (No. 10) Order 1976 and shall come into operation:
for the purposes of Articles 1, 2 and 3 on 1st January 1977;
for the purposes of Article 4(1)(a), (2)(a) and (3) on 4th April 1977;
for the purposes of Article 4(1)(c) on 1st August 1977;
for the purposes of Article 6(2) on 1st January 1978;
for all other purposes on 1st July 1977.
(2) The Interpretation Act 1889(e) shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament and as if this Order and the Orders hereby revoked were Acts of Parliament.
(3) In this Order "import duty" means duty charged under section 1 of the Import Duties Act 1958.
(4) This Order does not increase duties of customs otherwise than in pursuance of a Community obligation.
(a) 1958 c. 6.
(b) 1972 c. 68.
(c) 1971 c. 68.
(d) See S.I. 1970/1537 (1970 III, p. 5293).
(e) 1889 c. 63.
2. The Import Duties (General) (No. 5) Order 1975(a) (hereinafter referred to as "the principal Order"), as amended (b), shall be further amended in accordance with the provisions of Articles 3 to 5 of this Order and, unless the context otherwise requires, any reference to a Schedule in those Articles is a reference to a Schedule to the principal Order.
Import duty provisions coming into operation on 1st January 1977
3. As from 1st January 1977—
(1) Schedule 1 shall be amended as specified in Schedule 1 hereto.
(2) In Schedule 1, in relation to the subheadings of the Customs Tariff 1959 specified in Schedule 2 hereto—
(a) for the rates of duty in column 3 of Schedule 1 not prefixed by a letter or prefixed by the letter "F" there shall be substituted the corresponding rates so unprefixed or prefixed in column 2 of Schedule 2 hereto,
(b) (i) for the rates of duty in column 4 of Schedule 1 prefixed by the letter "M" or by the letters "M" and "D" there:shall be substituted the rates so prefixed in column 3 of Schedule 2 hereto.
(ii) for the rates of duty in the said column 4 prefixed by the letter "E" there shall be substituted, the equivalent rates to those prefixed by the letter "F" or unprefixed in column 2 of Schedule 2 hereto, unless a rate is shown in column 3 of Schedule 2 hereto prefixed by the letter "E" in which case there shall be substituted the rate so shown.
(c) for the rates of duty in column 5 of Schedule 1 prefixed by "C1" there shall be substituted the rates so prefixed in column.4. of Schedule 2 hereto.
(3) Part IV of Schedule 3 shall be replaced by the Part IV set out in Schedule 3 hereto.
(4) In column 3 of subheadings 16.04 C.II. and G.II. in Part VI of Schedule 3 for "8%" there shall be substituted "10%".
Provisions of Principal Order ceasing to have effect
4. The following provisions shall cease to have effect as follows—
(1) Article 2 shall cease to have effect—
(a) on 4th April 1977 for goods falling within the subheadings of headings 01.02, 02.01, 02.06, 15.02 and 16.02 specified in the Schedule to the Import Duties (General) (No. 2) Order 1976(c);
(b) on 1st July 1977 for all other goods except
(i) for goods falling within Chapter 24 or Schedule 2 or 4 hereto and
(ii) for goods of Papua New Guinea exempt from customs duty or charged with any preferential rates of customs duty under or by virtue of any enactment;
(a) S.I. 1975/1744 (1975 III, p. 5912).
(b) The relevant amending Orders are S.I. 1975/2073, 2203, 1976/370, 912, 1012, 1017, 1677 and 2014 (1975 III, pp. 7617, 8273: 1976 I, p. 1017; II, pp. 2356, 2652, 2658 III, pp. 4511, 5585).
(c) S.I. 1976/370 (1976 I, p, 1017).
(c) on 1st August 1977 for goods which fall within any subheading specified in Schedule 4 hereto.
(2) Article 3 shall cease to have effect—
(a) on 4th April 1977 for the goods referred to in subparagraph (1)(a) above and
(b) on 1st July 1977 for all other goods except—
(i) for goods falling within any subheading specified in column 1 of Schedule 2 hereto and
(ii) for goods of Papua New Guinea exempt from import duty or chargeable with any import duty which is lower than the full rate under any Order made under the Import Duties Act 1958 or section 1 of the Finance Act 1971.
(3) Where Articled ceases to have effect in respect of any goods by virtue of paragraph (2) above any exemption or relief from import duty, or any charge of import duty at a rate lower than the full rate under any Order made by the Treasury under the Import Duties Act 1958 (including under Articles 4 to 10 of the principal Order) or under section 1 of the Finance Act 1971 in respect of those goods shall also cease to have effect.
(4) As from 1st July 1977 Article 7(2) and (3) and Schedule 4 shall cease to have effect in respect of Cyprus and Malta and any reference in those Articles or in any other Order made under the Import Duties Act 1958 to the part of the Commonwealth Preference Area formed by the countries named in Schedule 4 shall be treated as a reference to Papua New Guinea.
(5) As from 1st July 1977 Article 9 and Schedule 6 shall cease to have effect.
Goods of countries in Part I of Schedule 5 to the Principal Order not exempt from import duty
5. As from 1st July 1977 Part II of Schedule 5 shall be replaced by the Part II set out in Schedule 5 hereto.
Revocations
6.—(1) The Orders specified in Part I of Schedule 6 hereto are revoked as from 1st July 1977.
(2) The Orders specified in Part II of Schedule 6 hereto are revoked as from 1st January 1978.
J. Dormand, Donald R. Coleman, Two of the Lords Commissioners of Her Majesty's Treasury.
2nd December 1976.
Article 3(1)
SCHEDULE 1
AMENDMENTS TO SCHEDULE 1 TO THE IMPORT DUTIES (GENERAL) (No. 5) ORDER 1975
1. Pages 9, 10,11 and 17
For the entries in columns 3, 4 and 5 of subheading 02.01 A.II. and subheading 02.06 C.I. there shall be substituted the rates of duty shown in columns 2, 3 and 4 below in relation to the subheadings specified in column 1:—
1 2 3 4
02.01 A.II.a)1.aa)11. F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
22. F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
33. F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
bb)11.aaa) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
bbb) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
22.aaa) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
bbb) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
33.aaa) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
bbb) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
cc)11. F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
2.aa) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
bb) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
cc) F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
02.01 A.II.a)2.dd)11. F 16% plus £0·1224 M £0·1224 per 100 kg C1 16%
per 100 kg D
S £0·6121 per 100 kg E 16% plus £0·1224 C2 —
per 100 kg
IV.a)1. F 16% plus £0·1837 M £0·1837 per 100 kg C1 16%
plus
per 100 kg D £0·1837
S £0·9186 per 100 kg E 16% plus £0·1837 per 100
per 100 kg kg
C2
£0·99186
per 100
kg
2. F 16% plus £0·3675 M £0·3675 per 100 kg C1 16%
plus
per 100 kg D £0·3675
S £1·8375 per 100 kg E 16% plus £0·3675 per 100
kg
per 100 kg C2
£1·88375
per 100
kg
02.06 C.I.a)1. F 19·2% plus £0·1224 M £0·1224 per 100 kg C1 19·2%
per 100 kg D
S £0·6121 per 100 kg E 19;2% plus C2 —
£0·1224 per 100 kg
2. Page 27
For the entry in column 2 of subheading 03.03 A.I. after "I. Crawfish" there shall be inserted:—
"of the genera "Palinurus", "Panulirus" and "Jasus" "
3. Pages 34 and 35
In the entries in column 2 of subheadings 04.04 A.I.a)1., A.I.a)2., A.I.b)1.aa), A.I.b)1.bb) and A.I.b)2. and 04.04 E.I.b)1.aa) for the references to amounts expressed in UA shall be substituted the following:—
04.04 A.I.a)1. 208·97 UA or more, but less than 228·97 UA
A.I.a)2. 228·97 UA or more
A.I.b.1.aa) not less than 228·97 UA but less than 256·97 UA
A.I.b)1.bb) not less than 256·97 UA
A.I.b)2. not less than 276·97 UA
E.I.b)1.aa) not less than 207 UA
4. Page 147
After Additional Note 3 to Chapter 20 there shall be inserted:—
"4. For the purposes of subheading 20.07 B.I.a)1.aa) and 20.07 B.I.b)1.aa) concentrated grape juice (inC1uding grape must) shall be taken to mean grape...
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