Explanatory note

This Order replaces for 1988 the Customs Duties (Spain) (Transitional Measures) Order 1986 and the Customs Duties (Portugal) (Transitional Measures) Order 1986 which implemented obligations of the United Kingdom concerning Spain and Portugal under the Treaty of Accession of Spain and Portugal to the European Communities from 1st January 1987 until 31st December 1995. This Order is made consequent on the introduction by the European Economic Community of the Harmonised Commodity Description and Coding System, known as the “harmonised system” which includes a Combined Nomenclature replacing the existing Common Customs Tariff and Nimexe Nomenclatures. A further Order will be required for the remainder of the transitional period covered by the Orders revoked by this Order.

This Order provides for the reduction in customs duties charged on the importation into the United Kingdom from Spain and Portugal in 1988 which are to be made under the Act annexed to the Treaty (see European Communities No. 27 and 28 (1985) Cmnd 9634 and 9635).

Certain duties are charged by reference to a number of ECUs per unit of quantity. The present rate of conversion for 1988 is 1 ECU equals £0.693890 (see Commission Notice of 1.10.1987 (OJ No C262, 1.10.1987, p. 1)).

The Order also charges duties in the case of Spain on products covered by the European Economic Community’s common organisation of the market in beef and veal which are listed in Schedule 2. The rate of duty chargeable is determined by reference to the beef and veal marketing year in force at the date of importation rather than the calendar year. The beef and veal marketing year is determined in accordance with article 4 of Council Regulation EEC No. 805/68, which provides that the marketing year shall begin on the first Monday in April of each year and end on the day preceding that day in the following year, except where the Council decides otherwise. The beef and veal marketing year for 1988/9 will, therefore, run from 4th April 1988 until 2nd April 1989, unless the Council decides otherwise.

Goods in Schedules 3 and 4 are subject to a total exemption from customs duty and goods in Schedule 5 and 6 are subject to a partial exemption from customs duty instead of any higher rate which would otherwise apply under Schedule 1.