Article 4

Where in relation to any goods which are of a heading or subheading of Chapter 26, 27, 72 or 73 of the Combined Nomenclature Schedule and are of a description referred to in Article 3(1) hereto a rate of customs duty is shown in column 4 of the Combined Nomenclature Schedule and the duty does not solely relate to goods imported into another member State of the European Communities, then, on the importation into the United Kingdom of goods classified in that heading or subheading, other than goods imported from another member State which originate in or are in free circulation in that State, there shall be charged a duty of customs at the rate so shown, unless the goods are exempt from duty by virtue of the provisions of article 5 or 6 below.

Paragraph (1) above shall not apply in relation to any goods on which any customs duty is charged by the Customs Duties (Spain and Portugal) Order 1987^f1.

Any question under this article whether goods at any time originate in or are in free circulation in a member State shall be determined in accordance with the Treaties.