{
  "url": "https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987/article-5",
  "json_url": "https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987/article-5.json",
  "legislation": "uksi/1987/2183",
  "legislation_title": "The Customs Duties (Spain and Portugal) Order 1987",
  "legislation_url": "https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "(1) Subject to articles 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Spanish goods which fall within a heading or subheading specified in column 1 of Schedule 5 to this Order and are of a description specified in column 2 a rate of customs duty is shown in column 3, then, on the importation into the United Kingdom of any of those goods, there shall be charged a duty of customs at the rate so shown instead of any higher rate shown in column 3 of Schedule 1 in relation to the goods.\n(2) Subject to articles 6 and 7(1) below, up to and including 31st December 1988, where in relation to any relevant Portuguese goods which fall within a heading or subheading specified in column 1 of Schedule 6 to this Order and are of a description specified in column 2 a rate of customs duty is shown in column 3, then, on the importation into the United Kingdom of any of those good, there shall be charged a duty of customs at the rate so shown instead of any higher rate shown in column 4 of Schedule 1 in relation to the goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2183/article/5",
    "retrieved_at": "2026-10-29T16:14:45.304066+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}