# The Customs Duties (Spain and Portugal) Order 1987, Article 5


(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.
(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.

---
Source: https://www.legislation.gov.uk/uksi/1987/2183/article/5 (the official version)
Page: https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.