The Customs Duties (Spain) Order 1988

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The Customs Duties (Spain) Order 1988

Statutory Instruments

CUSTOMS AND EXCISE

Made

20 th July 1988

Laid before the House of Commons

20 th July 1988

Coming into force

10 th August 1988

The Treasury, by virtue of the powers conferred on them by section 5(2) and (3) of the European Communities Act 1972(1) 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 1988 and shall come into force on 10 th August 1988.

(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(2) (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 31 st 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 12 th June 1985 , and to the Decision of the Council of the European Communities of 11 th June 1985 on the accession of the Kingdom of Spain and the Portuguese Republic to the European Coal and Steel Community(3);

references to a heading or subheading are references to a heading or subheading of the Combined Nomenclature of the European Economic Community(4);

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 (Quantity Marking and Abbreviations of Units) Regulations 1987(5) 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(6) and 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(7).

(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 10 th August 1988 up to and including 31 st December 1995 , 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 as from 10 th August 1988 or as from 1 st January in any subsequent year, then, on the importation into the United Kingdom of any of those goods during the relevant period, there shall be charged a duty of customs at the rate so shown for that period.

(2) If the entry “O” appears in the said column 3 in relation to the goods for any period, no customs duty shall be charged on the importation into the United Kingdom of any of those goods during that period or any subsequent year.

3.  Subject to article 7 below, from 10 th August 1988 up to and including the day immediately preceding the day on which the beef and veal marketing year begins in 1989 , where in relation to any relevant goods which fall within a subheading specified in column 1 of Schedule 2 to this Order a rate of customs duty is shown in column 2 of that Schedule in relation to that period, 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.  Subject to article 7 below, from the day on which the beef and veal marketing year begins in 1989 up to and including the day immediately preceding the day on which that year begins in 1990 , and during each marketing year thereafter up to and including the day immediately preceding the day on which that marketing year begins in 1993 , where in relation to any relevant goods which fall within a subheading specified in column 1 of Schedule 2 to this Order a rate of customs duty is shown in column 2 in relation to any marketing year, then, on the importation into the United Kingdom of any of those goods during that marketing year, there shall be charged a duty of customs at the rate so shown for that marketing year.

5.  From 10 th August 1988 up to and including 31 st December 1995 no customs duty shall be charged...

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