| Jurisdiction | UK Non-devolved |
| Citation | 1925 c. 79 |
| Year | 1925 |
An Act to impose customs duties on certain goods with a view to the safeguarding of certain industries, and for purposes connected therewith.
[22nd December 1925]
Most Gracious Sovereign,
We , Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, with a view to the safeguarding of certain special industries in the United Kingdom have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Customs duties on goods in Schedule.
(1) During a period of five years from the commencement of this Act there shall be charged, levied, and paid on the importation into Great Britain or Northern Ireland of the articles specified in the first column of the First Schedule to this Act the duties of customs respectively specified in the second column of that Schedule.
(2) Where any articles to be charged with duty under this section are such Empire products as are entitled to preferential rates under section eight of the Finance Act, 1919, they shall, instead of being charged with duty at the full rate specified in the First Schedule to this Act, be charged with duty at a preferential rate equal to two-thirds of the full duty, in all respects as if the said articles and the said preferential rate were included in the Second Schedule to the Finance Act, 1919.
(3) Where any article chargeable with duty under this Act is also chargeable with any other duties of customs, the highest duty only shall be charged.
(4) For the purposes of and in connection with the duties imposed by this Act, the enactments set out in the Second Schedule to this Act (which contain provisions relating to other duties of customs) shall have effect as if they were re-enacted in this Act and in terms made applicable to the duties imposed by this Act.
2 Construction and short title.
(1) This Act shall be construed together with the Customs (Consolidation) Act, 1876 , and any enactments amending that Act.
(2) This Act may be cited as the Safeguarding of Industries (Customs Duties) Act, 1925 .
S C H E D U L E S.
FIRST SCHEDULE.
Article. |
Rate of duty. |
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— |
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Cutlery. Knives with one or more blades made wholly or partly of steel or iron, other than surgical knives or knives for use in machines Scissors, including tailors' shears and secateurs, made wholly or partly of steel or iron Safety razors and... |
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