Explanatory note

This Order, made under section 4 of, and Part I of Schedule 3, to the European Communities Act 1972, appoints 1st January 1978 for the repeal of certain provisions of the Import Duties Act 1958 and of section 1(1) to (3) of the Finance Act 1971, which are no longer required. By 1st January 1978 import duties under section 1 of the Import Duties Act 1958 will have been replaced by duties charged under section 5 of the European Communities Act 1972.

The Order provides that the repeal of those provisions of the Import Duties Act 1958 shall not affect the continued operation of the origin rules for petroleum products contained in the Origin of Goods (Petroleum Products) Regulations 1977 or of any direction under section 6 of that Act relating to goods qualifying for relief from import duty by virtue of any provision of Schedule 4 to that Act.