Import Duties (Developing Countries) (No. 4) Order 1975
|Publication Date:||January 01, 1975|
CUSTOMS AND EXCISEThe Import Duties (Developing Countries) (No. 4) Order 1975
The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by section 1 of the Finance Act 1971 (a) and of all other powers enabling them in that behalf, on the recommendation of the Secretary of State(b), hereby make the following Order:—
1.—(1) This Order may be cited as the Import Duties (Developing Countries) (No. 4) Order 1975 and shall come into operation on 1st January 1976.
(2) The Interpretation Act 1889(c) 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) References to a Chapter, heading or subheading are references to a Chapter, heading or subheading of the Customs Tariff 1959.
2.—(1) Articles 3 and 4 of this Order shall have effect only in relation to goods of a country specified in Part I of Schedule 1 hereto and of Papua New Guinea respectively which are consigned to the United Kingdom—
(a) from a place in that country; or
(b) in the case of goods of a country specified in column 1 of Part II of Schedule 1, from the place or places specified in relation to that country in column 2 thereof; or
(c) from an exhibition held at a place which is outside that country but to which the goods had been consigned for the purpose of being exhibited at the exhibition.
(2) In sub-paragraph (1)(c) above " exhibition " means a trade, industrial, agricultural or crafts exhibition, fair or similar show or display, other than an exhibition, fair, show or display organised for private purposes in a shop or on business premises with a view to the sale of goods foreign to the country where the exhibition is held.
3.—(1) Subject to Article 5(1) below, any import duty for the time being chargeable on goods falling within a Chapter, heading or subheading specified in Part III of Schedule 1 hereto which are goods of a country named in Part I of that Schedule shall be reduced to the C1 rate from any higher rate which would otherwise apply.
(a) 1971 c. 68.
(b) See S.I. 1970/1537 (1970 III, p.5293).
(c) 1889 c. 63.
(2) For the purposes of paragraph (1) above, the " C1 rate " in relation to any Chapter, heading or subheading means the rate, if any, shown in relation to the heading or subheading prefixed by " C1 " or with no prefix, as the case may be, in column 5 of Schedule 1 to the Import Duties (General) (No. 5) Order 1975(a) (which sets out the Customs Tariff 1959).
(3) Subject to Article 5(1) below, any import duty for the time being chargeable on goods falling within a subheading specified in column 1 of Part IV of Schedule 1 hereto which are goods of a country named in the said Part I of that Schedule shall be reduced to the rate, if any, specified in relation to the subheading in column 2 of the said Part IV from any higher rate which would Otherwise apply, and where no rate is so specified, no import duty shall be charged.
4.—(1) Subject to Article 5(1) below, up to and including 31st December 1977, no import duty shall be charged on goods of Papua New Guinea falling within a Chapter, heading or subheading specified in Part I of Schedule 2 hereto.
(2) Any import duty for the time being chargeable on goods of Papua New Guinea falling within a subheading specified in column 1 of Part II of Schedule 2 hereto shall be reduced to the rate specified in relation to the subheading in column 2 thereof from any higher rate which would otherwise apply.
5.—(1) Where a description .of goods is specified in Part III or column 1 of Part IV of Schedule 1 or Part I of Schedule 2 hereto in relation to any heading or subheading the reductions in, or exemptions from, duty provided for in relation to that heading or subheading by Article 3 or 4 above shall apply only to goods of that description.
(2) Any description of goods in Part III or column 1 of Part IV of Schedule 1 or Part I of Schedule 2 hereto shall be taken to comprise all goods which would be classified under an entry in the same terms constituting a subheading in the relevant heading of the Customs Tariff 1959.
(3) Where any import duty for the time being chargeable on any goods has been removed or reduced by a directly applicable Community provision the import duty shall, to the extent of that removal or reduction, not be regarded as removed or reduced by virtue of this Order and the reference to it in the Schedules hereto shall be treated as merely indicative of the rate of import duty payable in respect of the goods.
6. The Import Duties Orders specified in Schedule 3 hereto are hereby revoked.
Donald R. Coleman, M. Cocks, Two of the Lords Commissioners of Her Majesty's Treasury
10th December 1975.
(a) S.I. 1975/1744 (1975 III, p. 5912).
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