Import Duties (Consolidation) Order, 1949
| Jurisdiction | UK Non-devolved |
| Citation | SI 1949/2355 |
1949 No. 2355
2. IMPORT DUTIES
(1) CONSOLIDATION
The Import Duties (Consolidation) Order, 194916thDecember 1949
19thDecember 1949
1stJanuary 1950
Whereas the Treasury are of opinion that it is expedient for this Order to be made;
And whereas the Board of Trade have recommended the making of this Order so far as it revokes any provision of a previous Order having effect under section fourteen of the Finance Act, 1933(a), and so far as it gives directions that the general ad valorem duty shall not be charged on goods of any class or description specified in the First Annex to this Order, or shall be charged on goods of any class or description at a reduced rate shown in the second column of the Second Schedule to this Order;
And whereas in relation to any such directions given by this Order, and not given by an Order in force at the making of this Order, the Treasury have had regard to an agreement entered into in the year nineteen hundred and forty-nine to which His Majesty's Government in the United Kingdom and the governments of certain foreign countries were parties, being an agreement for extending in accordance with a Protocol drawn up at Annecy the general agreement on tariffs and trade concluded in the year nineteen hundred and forty-seven at Geneva;
And whereas the Treasury have consulted the appropriate department:
Now, therefore, the Lords Commissioners of His Majesty's Treasury, by virtue of the powers conferred on them by the following enactments(b), that is to say, section three and subsection (5) of section nineteen of the Import Duties Act, 1932, section fourteen and subsection (3) of section sixteen of the Finance Act, 1933, subsection (3) of section ten of the Finance Act, 1934, section eleven of the Finance Act, 1935, paragraph 12 of the Third Schedule to the Finance Act, 1939, and section one of the Import Duties (Emergency Provisions) Act, 1939, and by virtue of all other powers enabling them in that behalf, hereby make the following Order:—
Preliminary
1.—(1) This Order may be cited as the Import Duties (Consolidation) Order, 1949.
(2) This Order shall come into operation on the first day of January, nineteen hundred and fifty.
(b) 22 & 23 Geo. 5. c. 8, 23 & 24 Geo. 5. c. 19, 24 & 25 Geo. 5. c. 32, 25 & 26 Geo. 5. c. 24, 2 & 3 Geo. 6. c. 41 and 2 & 3 Geo. 6. c. 97.
(3) In this Order, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them:—
"composite goods" means goods in the case of which a duty of customs is chargeable by or under any enactment other than the Import Duties Act, 1932, as amended by any subsequent enactment, because some (but not all) of their components are articles so chargeable;
"goods chargeable with the general ad valorem duty" includes composite goods which are charged with the general ad valorem duty by section one of the said Act of 1932 as so amended, notwithstanding that, having regard to the provisions of section eight of that Act, no general ad valorem duty is payable thereon, and "the rate of the general ad valorem duty" means, in the case of composite goods, the rate at which the general ad valorem duty is payable having regard to the said provisions;
"per cent." means, in relation to any goods, per cent. of the value thereof.
(4) A period specified in this Order shall be deemed to include both dates by reference to which it is defined.
(5) The Interpretation Act, 1889(a), applies for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
Revocation of previous Orders, etc.
2.—(1) The following provisions are hereby revoked, that is to say—
(a) any order of the Treasury so far as made under—
(i) subsection (3) of section three of the Import Duties Act, 1932 (which relates to additional import duties);
(ii) section fourteen of the Finance Act, 1933 (which relates to reductions of duty to give effect to commercial agreements);
(iii) section sixteen of the Finance Act, 1935 (which relates to the substitution of a specific duty for the general ad valorem duty); or
(iv) section eleven of the Finance Act, 1935 (which relates to charging a reduced duty instead of the general ad valorem duty);
(b) so much of paragraph 1 of the Third Schedule to the Finance Act, 1939 (which relates to the duty on cinematograph film), as precedes the Table set out in that paragraph, and paragraphs 2 and 4 of that Schedule;
(c) any other order of the Treasury so far as it varies any provision of the said Third Schedule or any such provision as is referred to in sub-paragraph (a) of this paragraph.
(2) The provisions revoked by this Article shall not be taken as including any order of the Treasury so far as made under—
(a) subsection (3) of section one of the Import Duties Act, 1932 (which relates to exemptions from the general ad valorem duty); or
(b) subsection (4) of section five of the Finance Act, 1936(b) (which gives by reference to section three of the Import Duties Act, 1932, power to impose additional duties under the Safeguarding of Industries Act, 1921(c)); or
(a) 52 & 53 Vict. c. 63.
(b) 26 Geo. 5 & 1 Edw. 8. c. 34.
(c) subsection (4) of section one of the Beef and Veal Customs Duties Act, 1937(a) (which among other things applies to the duties under that Act section fourteen of the Finance Act, 1933);
but shall include any order of the Treasury so far as it provides for including in the Second Annex to the Import Duties (Exemptions Consolidation) Order, 1935(b), any item not for the time being contained in the First Schedule to the Import Duties Act, 1932, or for making in that Annex amendments consequential on the inclusion therein of any such item.
(3) Any reference in this Article to an enactment which is amended by section one of the Import Duties (Emergency Provisions) Act, 1939, shall be taken as including a reference to that enactment as so amended.
Discharge of general ad valorem duty
3.—(1) The general ad valorem duty shall not be charged on goods of any of the classes or descriptions specified in the First Annex to this Order.
(2) The Second Annex to the Import Duties (Exemptions Consolidation) Order, 1935, as amended by subsequent Orders (including Article 2 of this Order), shall be further amended by inserting therein in the places and with the numbers indicated in the first column of the First Annex to this Order the definitions of classes or descriptions of goods set out in the second column of the said First Annex, and the items so inserted in the said Second Annex shall be denoted therein with an asterisk.
(3) In the said Second Annex as so amended there shall also be made such amendments by way of re-numbering items relating to goods included in the First Schedule to the Import Duties Act, 1932, as amended or by way of re-arranging the list of goods comprised in paragraph (3) of Group XI, and such further amendments consequential on the foregoing provisions of this Article, as are necessary for that Annex to read as set out in the First Schedule to this Order.
(4) In sub-paragraph (d) of paragraph (1) of Article 1 of the said Order of 1935 the reference to such of the items in the Second Annex to that Order as relate to commercial agreement goods shall be taken as a reference to any items in the Annex which are not included in the First Schedule to the Import Duties Act, 1932, as amended.
General provisions as to rates of duty
4.—(1) The Second Schedule to this Order shows the rates at which, subject to the following provisions of this Order, duties of customs are to be charged under Part I of the Import Duties Act, 1932, as amended by subsequent enactments, on the importation into the United Kingdom of goods of any class or description specified in that Schedule which are goods chargeable with the general ad valorem duty.
(2) For the purposes of this Article, goods falling within more than one of the classes of descriptions specified in the Second Schedule to this Order shall be deemed to be goods of that one of the classes or descriptions which is arrived at by applying the following rules:—
(a) as between two classes or descriptions for which rates of duty are shown in the second column of the Schedule, the class or description shall be that in which the least duty is chargeable on the goods under Part I of the Import Duties Act, 1932, as amended by subsequent enactments;
(a) 1 Edw. 8 & 1 Geo. 6. c. 8.
(b) S.R. & O. 1935 (No. 1244) p. 298.
(b) as between two classes or descriptions for which rates of duty are shown in the third column of the Schedule, the class or description shall be that in which the most duty is chargeable as aforesaid;
(c) as between a class or description for which a rate of duty is shown in the second column of the Schedule and one for which a rate is shown in the third, the class or description shall be that for which a rate is shown in the second column.
(3) Where a rate is shown in the second column of the Second Schedule to this Order and in the case of any goods of the relevant class or description amounts to less than ten per cent., the general ad valorem duty shall be charged on the goods under section fourteen of the Finance Act, 1933, at such reduced rate as is equal to the rate of duty so shown.
(4) Where a rate shown in the third column of the Second Schedule to this Order is such that it cannot exceed ten per cent. in the case of any goods of the relevant class or description (whatever their value), there shall be charged on any such goods a duty under section eleven of the Finance Act, 1935, at the rate so shown, instead of the general ad valorem duty being charged thereon under section one of the Import Duties Act, 1932.
(5) Where neither of the two last foregoing paragraphs applies in the case of goods of any class or description specified in the Second Schedule to this Order, there shall be charged on those goods an additional duty at...
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