Explanatory note

This Order implements obligations of the United Kingdom concerning Portugal under the Treaty of Accession of Spain and Portugal to the European Communities from 10th August 1988 until 31st December 1995. It provides for the reductions in the customs duties charged on the importation of goods into the United Kingdom from Portugal which are to be made under the Act annexed to the Treaty from 10th August 1988 and from the beginning of each subsequent calendar year during the remainder of the transitional period (see European Communities No. 27 and 28 (1985) Cmnd 9634 and 9635). Article 6 of the Customs Duties (Spain and Portugal) Order 1987 (S.I. 1987/2183) would be effective to implement the reduction in customs duties determined by Council Regulation (EEC) No. 839/88 (OJ No. L87, 31.3.1988, p.1) from 1st July 1988 to the end of 1988 but as from 10th August 1988 this Order replaces as far as Portugal is concerned the Customs Duties (Spain and Portugal) Order, (which is revoked by the Customs Duties (Spain and Portugal) (Revocation) Order 1988 (S.I. 1988/1259)) in order to make known the actual rates of duty, which are shown in the Schedules to this Order.

Council Regulation (EEC) No. 839/88 totally suspends from 1st July 1988 certain customs duties applicable to imports from Portugal.

Certain duties are charged by reference to a number of ECUs. The present rate of conversion for 1988 is 1 ECU equals £0.693890 (see Commission Notice of 1.10.1987, (OJ No. C262, 1.10.1987, p.1)).

Goods in Schedule 2 are subject to a total exemption from customs duty and goods in Schedule 3 are subject to a partial exemption from customs duty instead of any higher rate which would otherwise apply under Schedule 1.