Import Duties (General) (No. 10) Order 1964

JurisdictionUK Non-devolved
CitationSI 1964/1986

1964 No. 1986

CUSTOMS AND EXCISE

The Import Duties (General) (No. 10) Order 1964

15thDecember 1964

21stDecember 1964

31stDecember 1964

The Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 1, 2 and 13 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 column 1 of Schedule 1 to this Order (being the form prescribed by the Import Duties (General) (No. 3) Order 1961(b) as amended by subsequent Orders under the Import Duties Act 1958(c), but incorporating certain minor modifications required to give effect to changes in nomenclature recommended by the Customs Co-operation Council) 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 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.

(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 1957(d) or section 3 of the Finance (No. 2) Act 1964(e), 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 Schedule 1 to this Order a rate of duty is shown in column 2, 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 column 3, and if a rate is shown in column 3 import duty shall be charged at that rate;

(b) in the case of goods of Convention area origin within the meaning of the European Free Trade Association Act 1960(f), no import duty shall be charged unless a rate is shown in column 4, and if a rate is shown in column 4 import duty shall be charged at that rate; and

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

(b) S.I. 1961/403 (1961 I, p. 585).

(c) See the Orders revoked by Art. 3(3) of this Order.

(d) 5 & 6 Eliz. c. 18.

(e) 1964 c. 92.

(f) 8 & 9 Eliz. 2. c. 19.

(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 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 the import duty 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 Schedule 1 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 Schedule 1 to this Order, " revenue duty " means a duty of customs chargeable under any enactment other than the Import Duties Act 1958, the Customs Duties (Dumping and Subsidies) Act 1957(a) and section 3 of the Finance (No. 2) Act 1964(b).

3.—(1) This Order may be cited as the Import Duties (General) (No. 10) Order 1964.

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

(3) The Import Duties (General) Orders specified in Schedule 2 to this Order 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 31st December 1964.

G. H. R. Rogers, Ifor Davies, Two of the Lords Commissioners of Her Majesty's Treasury.

15th December 1964.

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

(b) 1964 c. 92.

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

SCHEDULE 1

FORM OF CUSTOMS TARIFF, AND RATES OF IMPORT DUTY

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

INTERPRETATIVE RULES

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. Base metal Section XV, Notes 4, 5
                 and 7
                 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 Section XI, Note 4
                 Chapters 50, 51 and 53 to 56)
                20. Rubber Chapter 40, Notes 1
                 and 4
                21. Sweetening matter Chapter 4, Note 3
                 Section IV, Note
                22. Twine, cordage, ropes and cables (in Section Section XI, Note 3
                 XI)
                23. Waste and scrap (used of base metal in Section Section XV, Note 6
                 XV)
                

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 poultry, that is to say, 10% — 10%
                 fowls, ducks, geese, turkeys
                 and guinea fowls
                01.06 Other live animals
                 (A) Quadrupeds … … … … — — —
                 (B) Other … … … … … . 10% — 10%
                

Chapter 2: Meat and Edible Meat Offals

Note

This Chapter does not cover:

(a) Products of the kinds described in headings Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood of heading No. 05.15; or

(c) Animal fat, other than unrendered pig fat and unrendered poultry fat (Chapter 15).

 Rate of Import Duty (if any)
                 Tariff Heading
                 Full Commonwealth E.F.T.A
                 Preference
                02.01 Meat and edible
...

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