Import Duties (General) (No. 3) Order, 1961

JurisdictionUK Non-devolved
CitationSI 1961/403

1961 No. 403

CUSTOMS AND EXCISE

The Import Duties (General) (No. 3) Order, 1961

6thMarch 1961

20thMarch 1961

21stMarch 1961

The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections one, two and thirteen of the Import Duties Act, 1958(a), and of all other powers enabling them in that behalf, on the recommendation of the Board of Trade hereby make the following Order:—

1.—(1) The form of Customs tariff set out in the first column of the Schedule to this Order (being the form of Customs tariff prescribed by the Import Duties (General) Order, 1958, as amended by subsequent Orders under the Import Duties Act, 1958, for use in classifying goods for Customs purposes) may continue to be used as aforesaid and to be referred to as "The Customs Tariff, 1959", and goods may be classified in accordance therewith for any Customs purpose except where some other method is required under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule to this Order; but the "Index of General Definitions etc." appended to those rules shall not be taken as part of that form or affect its interpretation.

(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, and the classification shall be made by a comparison of the amounts chargeable on goods not qualifying for any preferential rate of duty.

2.—(1) Where in any heading or subheading of the Schedule to this Order a rate of duty is shown in the second column, then on the importation into the United Kingdom of goods classified in that heading or subheading there shall, subject to the following provisions of this Article, be charged an import duty at the rate so shown:

Provided that—

(a) in the case of goods qualifying for Commonwealth preference no import duty shall be charged unless a rate is shown in the third column, and if a rate is shown in the third column, import duty shall be charged at that rate;

(b) in the case of goods grown, produced or manufactured in, and consigned to the United Kingdom from a place in the Convention area, no import duty shall be charged unless a rate is shown in the fourth column, and if a rate is shown in the fourth column, import duty shall be charged at that rate; and

(a) 6 & 7 Eliz. 2. c. 6.

(c) where a heading or subheading limits a rate of duty to a specified period, or shows different rates for different periods, the duty shall be charged accordingly.

(2) Where—

(a) any import duty is by this or a subsequent Order expressed to be chargeable on goods of any description; and

(b) any goods of that description are chargeable with a revenue duty, not being a duty in addition to which the import duty is expressed to be chargeable, but those goods are not exempt from import duties,

then import duty shall be charged on those goods at a rate less by the amount of any such revenue duty chargeable on them than the rate at which it is expressed to be chargeable, or, if that amount is equal to or greater than the duty at the last mentioned rate, shall not be charged on those goods.

(3) Any reference in the Schedule to this Order to a percentage, in relation to a rate of duty, is a reference to a percentage of the value of the goods.

(4) In this Article and in the Schedule to this Order, "revenue duty" means a duty of Customs chargeable under any Act other than the Import Duties Act, 1958, and the Customs Duties (Dumping and Subsidies) Act, 1957(a).

3.—(1) This Order may be cited as the Import Duties (General) (No. 3) Order, 1961.

(2) The Interpretation Act, 1889(b), applies for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.

(3) The following Orders, that is to say, the Import Duties (General) Order, 1958(c), any other Order in the years 1958, 1959 and 1960(d) which may be cited as the Import Duties (General) Order with a serial number, the Import Duties (General) (No. 1) Order, 1961(e), the Import Duties (General) (No. 2) Order, 1961(f), and any Order of the year 1960 which may be cited as the Import Duties (European Free Trade Association) Order(g) with or without a serial number, are hereby revoked.

(4) Nothing in this Order shall be construed as affecting the operation of any instrument made under the Import Duties Act, 1958, and not revoked by the foregoing paragraph or as affecting any relief to which any person is or may become entitled under any provision of that Act.

(5) This Order shall come into operation on the twenty-first day of March, nineteen hundred and sixty-one.

Michael Hughes-Young, R. Chichester-Clark, Two of the Lords Commissioners of Her Majesty's Treasury.

Dated this sixth day of March, 1961.

(a) 5 & 6 Eliz. 2. c. 18.

(b) 52 & 53 Vict. c. 63.

(c) S.I. 1958/973 (1958 I, p. 454).

(d) S.I. 1958/1941, 2223; 1959/313, 391, 423, 520, 736, 1004, 1215, 1250, 1591, 1957, 2133; 1960/252, 381, 541, 737, 811, 1074, 1218, 1219, 1533, 1764, 1970, 2309 (1958 I, pp. 749 to 759; 1959 I, pp. 844 to 863; 1960 I, pp. 888, 889, 891, 893, 895, 897, 898, 900, 901, 902, 904, 906).

(e) S.I. 1961/128 (See p. 182 of this Pt.).

(f) S.I. 1961/279 (See p. 483 of this Pt.).

(g) S.I. 1960/908, 1217, 2138 (1960 I, pp. 999, 1003, 1004).

SCHEDULE

FORM OF CUSTOMS TARIFF, AND RATES OF IMPORT DUTY

[For list of section and chapter titles, see end of Schedule.]

INTERPRETATIVE RULES

Application of the Schedule shall be governed by the following principles:

1.—The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only; for legal purposes, classification (as between headings) shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to Rules 2 to 5 below.

2.—Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3.—When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description (subheadings being disregarded).

(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, in so far as this criterion is applicable.

(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which involves the highest rate of duty.

4.—Where in a note to a Section or Chapter it is provided that certain goods are not covered by that Section or Chapter a reference being made parenthetically to another Section or Chapter or to a particular heading, the note shall, except in so far as the context requires otherwise, be taken to refer to all the goods falling within that other Section or Chapter or heading notwithstanding that only certain of those goods are referred to by description in the note.

5.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

6.—The classification of goods within a heading is to be determined by applying as between subheadings the like rules as are to be applied between headings, and, except in so far as the contrary intention appears, terms used in a subheading are to be interpreted in the same way as in the heading.

Index of General Definitions, etc.

 Phrase or matter Defined or
                 explained in
                 1. Alloys (how classified in Sections XIV and XV) Chapter 71, Note 5
                 Section XV, Note 3
                 2. Artificial fur Chapter 43, Note 5
                 3. Composite articles of base metal (how classified Section XV, Note 5
                 in Section XV)
                 4. Composition leather Chapter 41, Note 2
                 5. Embroidery Chapter 58, Note 5
                 6. Fine animal hair Note to Chapter 53
                 7. Furskins Chapter 43, Note 1
                 8. Glass Chapter 70, Note 3
                 9. Horsehair Chapter 5, Note 4
                10. Hydrocarbon oils Chapter 27, Note 5
                11. Ivory Chapter 5, Note 3
                12. Light oils Chapter 27, Note 5
                13. Made up (used of textiles in Section XI) Section XI, Note 6
                14. Man-made fibres Chapter 51, Note 1
                15. Mixed textiles (how classified in Chapters 50 Section XI, Note 2
                 to 57)
                16. Parts of general use (of base metal) Section XV, Note 2
                17. Pearls Chapter 71, Note 4
                18. Precious metal Chapter 71, Notes 4, 6
                 and 7
                19. Put up for retail sale (used of yarn in Chapters Section XI, Note 4
                 50, 51 and 53 to 56)
                20. Rubber Chapter 40, Notes 1
                 and 4
                21. Scrap and waste (used of base metal in Section Section XV, Note 6
                 XV)
                22. Twine, cordage, ropes and cables (in Section XI) Section XI, Note 3
                

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1: Live Animals

Notes

1. This Chapter does not cover fish, crustaceans, molluscs or microbial cultures.

2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.

 Rate of Import Duty (if any)
                 Tariff Heading
                 Full Commonwealth E.F.T.A
                 Preference
                01.01 Live horses, asses, mules
                 and hinnies … … … … — — —
                01.02 Live animals of the bovine
                 species … … … … … — — —
                01.03 Live swine … … … … … — — —
                01.04 Live sheep and goats … … — — —
                01.05 Live
...

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