Explanatory note

These Regulations, which come into operation on 1st April 1979, repeal paragraph 3 of Schedule 4 to the Import Duties Act 1958 and thereby remove from the list of articles which qualify for relief from customs duties under section 6 of the Import Duties Act 1958 articles intended to be used in scientific research, or for a purpose connected with the advancement of learning or art or with promotion of sport. Exemption from duty in this field other than articles connected with the promotion of sport, is now effected on a Community basis by Regulation (EEC) 1798/75.

The Regulations provide that the repeal of paragraph 3 of Schedule 4 to the Import Duties Act 1958 shall not affect the continued operation of any direction under section 6 of that Act relating to goods qualifying for relief from customs duty by virtue of any provision of that paragraph.