Import Duties (General) (No. 8) Order 1973
| Jurisdiction | UK Non-devolved |
| Citation | SI 1973/1845 |
| Year | 1973 |
1973 No. 1845
CUSTOMS AND EXCISE
The Import Duties (General) (No. 8) Order 19735thNovember 1973
22ndNovember 1973
1stJanuary 1974
The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred upon them by sections 1, 2 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 of all other powers enabling them in that behalf, on the recommendation of the Secretary of State(c), hereby make the following Order:—
Citation, operation, interpretation
1.—(1) This Order may be cited as the Import Duties (General) (No. 8) Order 1973 and shall come into operation on 1st January 1974.
(2) The Interpretation Act 1889(d) shall apply to the interpretation of this Order as it applies to the interpretation of an Act of Parliament and as if this Order and the Orders hereby revoked were Acts of Parliament.
(3) This Order does not increase duties of customs otherwise than in pursuance of a Community obligation.
Classification of goods for duty purposes
2.—(1) The form of customs tariff set out in columns 1 and 2 of Schedule 1 to this Order (being the form prescribed by the Import Duties (General) (No.7) Order 1971(e) as amended by subsequent Orders under the Import Duties Act 1958(f), and with other amendments required to give effect to Community obligations) may continue to be referred to as the Customs Tariff 1959 and to be used in classifying goods for customs purposes in cases where some other method is not required under or by virtue of any enactment.
(2) The form so set out shall be interpreted and applied in accordance with the Interpretative Rules preceding it in the said Schedule 1, but the "Index of General Definitions etc." appended to those rules shall not be taken as part of that form or affect its interpretation.
(a) 1958 c.6.
(b) 1972 c.68.
(c) See S.I. 1970/1537 (1970 III, p. 5293).
(d) 1889 c.63.
(e) S.I. 1971/1971 (1971 III, p. 5330).
(f) See the Import Duties (General) Orders revoked by Article 10 of this Order.
(3) Where goods are to be classified in accordance with that form and the classification depends on the rate of duty, then, unless the contrary intention appears, account shall be taken of all customs duties for the time being chargeable, other than duty under the Customs Duties (Dumping and Subsidies) Act 1969(a), and the classification shall be made by a comparison of the amounts chargeable on goods subject to the full rate of duty (as defined in Article 3(1) below).
Rates of import duty:
(a) The full rate
3.—(1) Where in any heading or subheading in Schedule 1 to this Order a rate of duty is shown in column 3 not prefixed by a letter or prefixed by the letter "F", then, on the import into the United Kingdom of goods classified in that heading or subheading, there shall be charged an import duty at the rate so shown (herein referred to as the "full rate") unless the goods are exempt from duty or subject to duty at a lower rate by virtue of paragraph (2) of this Article or the provisions of Articles 4 to 8 (below):
Provided that, where a rate of import duty specified in Schedule 1 hereto in relation to any goods is equal to the rate of customs duty applicable to those goods under the Common Customs Tariff of the European Communities and that customs duty is charged in the United Kingdom by virtue of section 5(1) of the European Communities Act 1972, the import duty shall not be regarded as charged by virtue of this Order and the reference to it in the said Schedule 1 shall be treated as merely indicative of the rate of customs duty charged as aforesaid.
(2) Notwithstanding the provisions of the preceding paragraph or any provision of Articles 4 to 8 below, in the case of goods falling within a heading or subheading specified in column 1 of any Part of Schedule 2 hereto which are of a description specified in column 2 thereof (being goods temporarily exempt from import duty on 1st January 1972) no import duty shall be charged except as specified in that Schedule.
(3) For the purposes of the preceding paragraph a description of goods in column 2 of the said Schedule 2 (other than one covering a whole heading or subheading) shall be taken to include all goods which it would include if it were a subheading (other than the final subheading) of the relevant heading and were accordingly subject to the Interpretative Rules in Schedule 1 hereto.
(b) Goods entitled to benefit from the eventual abolition of customs duties in trade between the United Kingdom and other Member States of the European Communities
4. Without prejudice to the provisions of Article 5 below, in the case of goods which satisfy the requisite conditions to benefit from Regulation (EEC) 385/73(b) (relating to goods entitled to benefit from the eventual abolition of customs duties in trade between the United Kingdom and the other Member States of the European Communities) import duty shall be charged at the rate, if any, shown in relation to the goods in column 4 of Schedule 1 hereto prefixed by the letter "M".
(c) Maintenance of pre-accession duty-free or preferential treatment for the Republic of Ireland, the Channel Islands and Denmark
5.—(1) No import duty shall be charged in the case of goods of the Republic of Ireland or in the case of goods of the Channel Islands.
(a) 1969 c.16.
(b) O.J. No L42, 14.2.1973, p.1.
(2) No import duty shall be charged in the case of goods of Denmark unless a rate is shown in relation to the goods in column 4 of Schedule 1 or column 3 of Part I of Schedule 3 hereto prefixed by the letter "D", in which case duty shall be charged at the rate so shown.
(d) E.F.T.A. countries
6.—(1) In this Article—
"the Agreements" means the Agreements, signed on 22nd July 1972, between the European Economic Community and, respectively, Austria, Iceland, Portugal, Sweden and Switzerland, the Agreement, signed on 14th May 1973, between the Community and Norway and the Agreement, signed on 5th October 1973, between the Community and Finland, and
references to Article 25(1) of Protocol No. 3 (relating to origin of goods) to all or any of the said agreements are references to that Article as amended by an EEC Regulation approved by the Council of the European Communities on 23rd October 1973(a).
(2) In the case of goods which—
(i) satisfy the provisions of Article 25(1) of Protocol No. 3 to the Agreements or,
(ii) not being goods of a class to which the Agreements apply, are goods of one of the aforementioned countries,
no import duty shall be charged unless a rate is shown in relation to the goods—
(a) in column 4 of Schedule 1 hereto prefixed by the letter "E" or
(b) in column 3 of Part I of Schedule 3 hereto,
and, if a rate is so shown, import duty shall be charged at that rate.
(3) An entry in the form "E†" in column 4 of Schedule 1 hereto denotes a subheading in relation to goods of which a rate or rates are shown in column 3 of Part I of Schedule 3 hereto and are chargeable in accordance with paragraph (2) above.
(4) In the case of goods of a class to which the Agreements apply which are to be regarded as originating products under the Agreements but do not satisfy the provisions of Article 25(1) of Protocol No. 3 to the Agreements, the following provisions shall apply—
(i) if such goods fall within a heading or subheading specified in column 1 of Part II of Schedule 3 hereto and, where a description is specified in column 2 thereof, are of that description, import duty shall be charged at the relevant rate specified in column 3 of the said Part II, and
(ii) if such goods fall within a heading or subheading specified in Part III of Schedule 3 hereto and, where a description is specified in column 2 thereof, are of that description, import duty shall be charged at the rate, if any, prefixed by the letter "M" in the heading or subheading in Schedule 1 hereto into which the goods fall.
(5) In the case of goods falling within a heading or subheading specified in column 1 of Part IV of Schedule 3 hereto which are to be regarded as originating products under Protocol No. 3 to the Agreement, referred to in paragraph (1) of this Article, between the European Economic Community and Portugal, import duty shall be charged—
(a) at the rate, if any, specified in column 3 thereof in relation to the goods if they satisfy the provisions of Article 25(1) of the said Protocol No. 3 and
(b) at the rate specified in column 4 thereof if they do not satisfy the provisions of the said Article 25(1).
(a) This Regulation has not yet been published in the Official Journal.
Provided that, where a description or a period of time is specified in column 2 of the said Part IV in relation to any heading or subheading, this paragraph shall only apply to goods of the heading or subheading which are of the description as specified or to the duty chargeable on goods of the heading or subheading during the period so specified, as the case may be.
(6) In the case of goods of Norway falling within a subheading specified in column 1 of Part V of Schedule 3 hereto, import duty shall be charged at the rate specified in relation to the goods in column 2 thereof.
(7) For the purposes of this Article, a description of goods in column 2 of Schedule 3 hereto (other than one covering a whole heading or subheading) shall be taken to include all goods which it would include if it were a heading or subheading (other than the final subheading) and were accordingly subject to the Interpretative Rules in Schedule 1.
(e) Commonwealth preference area countries
7.—(1) In the case of goods qualifying for Commonwealth preference import duty shall be charged at the rate, if any, shown in relation to the goods in column 5 of Schedule 1 hereto prefixed by "C1" or without any prefix, as the case may be:
Provided that, in the case of goods of the part of the Commonwealth preference area formed by the countries named in Part I of Schedule 4 hereto, if...
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