Explanatory note

This Order revokes article 2(2) of the Customs Duties (Repeals) (Appointed Day) Order 1977. That Order repealed section 12 of the Import Duties Act 1958 (c. 6) but provided by article 2(2) that the repeal should not affect the continued operation of the origin rules for petroleum products contained in the Origin Of Goods (Petroleum Products) Regulations 1977 (S.I. 1977/972).

The 1977 Regulations have been replaced by the Origin of Goods (Petroleum Products) Regulations 1987 (S.I. 1987/2107) in order to give effect to the introduction of the Harmonised System of goods nomenclature into the Community from 1st January 1988. The continuation of the saving provision in article 2(2) of the 1977 Order is no longer necessary following the replacement of section 5(3) of the European Communities Act by the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3).