{
  "url": "https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987/schedule-5",
  "json_url": "https://openlegislation.uk/customs-duties-spain-and-portugal-order-1987/schedule-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": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "PARTIAL EXEMPTIONS FROM CUSTOMS DUTY SPAIN",
  "text": "Combined Nomenclature Code:\nDescription of goods\nRates of duty\n(1)\n(2)\n(3)\nex 0303.10.00 and ex 0303.22.00\nSalmon, frozen and headless, for the processing industry for manufacture into pastes or spreads\n0.6\nex 0302.65.10 and ex 0303.75.10\nPiked dog-fish (Squalus acanthias), fresh, chilled or frozen, whole, headless or in pieces\n3.7\nex 0305.30.90\nSaithe (Pollachius virens), salted or in brine, whole, headless or in pieces, intended for smoking or drying\n5.6\nex 0305.30.90\nFillets of saithe (Pollachius virens or Gadus virens), salted, or in brine, intended for smoking or drying\n6.2\nex 0305.13.90\nShrimps of the species “Royal Red” (Haliporoides sibogae or Hymenopenaeus sibogae) peeled and deep-frozen, intended for the processing industry for the manufacture of products falling within heading no. 16.05 and sub heading 1902.20.10\n5.6\nex 0306.19.90\nKrill for processing\n3.7\nex 0904.20.10 and ex 0712.90.90\nSweet red or green peppers, dried, dehydrated or evaporated, in pieces, with a moisture content not exceeding 9.5% but not further prepared\n6.2\nex 1507.90.10\nPurified soya-bean oil in glass bottles. Each bottle holds 10 litres of purified soya-bean oil containing by weight:\na minimum of 8.5% and a maximum of 12% of palmitic acid esters\na minimum of 2.5% and a maximum of 4.7% of stearic acid esters\na minimum of 22.4% and a maximum of 29% of oleic acid esters\na minimum of 46.6% and a maximum of 53.7% of linoleic acid esters\na minimum of 7.4% and a maximum of 11% of linolenic acid esters\nand containing\nnot more than 5 millimoles of free fatty acid per kg of oil\nphosphalipids corresponding to a nitrogen content not exceeding 0.04 mg per gram of oil\nThe soya-bean oil covered by this description is intended for the preparation of emulsions for injections\n8 with a maximum of 125 ECU per 100 kg\nex 1604.11.00\nSalmon for the processing industry for manufacture into pastes or spreads\n1.7\nex 1605.30.00\nLobster flesh, cooked, to be used by the processing industry for the manufacture of butters based on lobster, pastes, pâtés, soups or sauces\n3.1\nex 1605.20.00\nShrimps and prawns of the species “Pandalus borealis”, boiled in water and shelled, whether or not frozen or dried, intended for the industrial processing of products falling within heading No 1605\n5.4\nex 2813.30.00\nAluminium hydroxide oxide in the form of pseudoboehmite\n1\nex 2903.30.30\n1.2-Dibromoethane\n1\nex 2910.90.00\n1.2-Epoxybutane\n1.7\nex 2914.70.90\n2-Chloro-4'-isobutylpropiophenone\n1.2\nex 2915.90.00\n2.2-Dichloropropionic acid\n1.5\nex 2919.00.90\n2.2-Bis(chloromethyl)trimethylene tetrakis(2-chloroethyl) bis(phosphate)\n1.2\nex 2926.90.90\nIsophthalonitrile\n1.5\nex 2929.10.00\nMethyl isocyanate\n2.2\nex 2930.90.90\nThiofanox (ISO)\n0.7\nex 2931.00.00\n2-Chloroethylphosphonic acid\n1.8\nex 2933.90.90\nAlprazolam (INN)\n1.1\nex 2934.90.90\nZotepine (INN)\n1\nex 2933.39.90\n(RS)-1-[2-(4-Chlorobenzhydryloxy)ethyl]piperidine and its salts\n1\nex 2933.39.90\n3.6-Dichloropyridine-2-carboxylic acid\n0.7\nex 2933.39.90\n2-Hydroxyethylammonium-3.6-di-chloropyridine-2-carboxylate\n0.7\nex 3004.20.10\nPurified collagen dispersed in a phosphate physiological saline solution whether or not containing lidocaine (INN)\n1.2\nex 3301.29.53\nTanning extracts of eucalyptus\n0.7\nex 3823.90.99\nTetrakis(2-chloroethyl) ethylene bis(phosphate)\n1.2\nex 3823.90.99\nGrains, consisting of a mixture of dialuminium trioxide and zirconium dioxide, containing by weight not less than 70% and not more than 78% dialuminium trioxide and not less than 19% and not more than 26% zirconium dioxide\n1.3\nex 3823.90.99\nGrains, consisting of a mixture of dialuminium trioxide and zirconium dioxide, containing by weight not less than 54% and not more than 62% dialuminium trioxide and not less than 36% and not more than 44% zirconium dioxide\n1.3\nex 3909.40.00\nThermosetting resin arising from the alkali-catalyzed polycondensation of phenol and formaldehyde, in one of the forms mentioned in note 6 (b) to Chapter 39\n1\nex 3920.62.00 and ex 3921.90.19\nPolyester film, dyed in the mass of a thickness of not more than 15 micrometres and metallized on one side\n1.5\nex 3907.20.90\nPolyethylene oxide having a molecular weight of not less than 4,000,000\n2\nex 3920.91.00\nPoly(vinyl butyral) film having a graduated coloured band\n2\nex 3901.90.00\nTerpolymer of ethylene, methyl actylate and a monomer containing a non-terminal carboxy group as a substitutent, whether or not compounded with silica\n2\nex 3905.90.00\nCopolymers of vinyl alcohol with ethylene, in one of the forms mentioned in note 6 (b) to Chapter 39\n1.2\nex 3912.39.90\nEthylhydroxy-ethylcellulose, insoluble in water\n1\nex 5402.51.90\nYarn of poly(p-phenylene terephthalamide) for uses other than for the manufacture of tyres or of products used in the manufacture of tyres\n0.5\nex 5306.10.11 and ex 5306.10.31\nUnbleached linen yarn (excluding yarn of flax tow), measuring per kilogram 30,000 m or less, for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cable (a)\n0.4\nex 5503.10.19\nTextile fibres containing not less than 85% by weight of fibres of aromatic polyamides obtained by the polycondensation ofm-phenylenediamine and isophthalic acid and not less than 1% and not more than 15% by weight of fibres of poly (p-phenylene terephthalamide)\n1.2\nex 5503.10.11 and ex 5601.30.00\nFibres of poly(p-phenylene terephthalamide)\n0.5\nex 7019.10.59\nYarns obtained from continuous spun glass filaments having a diameter of not less than 12.5 micrometres and not more than 13.5 micrometres treated with resorcinolformaldehyde, of not less than 340 tex and not more than 680 tex\n1.7\nex 8542.11.71\nDynamic, random-access memories of N-MOS technology (N-MOS D-RAMs) with a storage capacity of 256 K bits, in the form of a monolithic integrated circuit contained in a housing whose exterior dimensions do not exceed 17×34 mm, with not more than 20 connecting pins or contact areas and bearing:\nan identification marking either consisting of or including one of the following combinations of figures and letters:\n41245\nTMM 4256 AP\nPD41256 D\nTMM 4256 P\nTMM 41257\nMCM 4256 S\nTMS 4256\nTMS 4257\nMCM 4267S\nHMSO 257\nMCM 6256\nMCM 6257\n81256\n81257\n82256\nor\nother identification markings relating to N-MOS D-RAMs complying with the above mentioned description\n1.2\nex 8542.11.71\nStatic, random-access memories (S-RAMs), with a storage capacity of 16K×1bit, a maximum access time of 35 ns and a standby power of not more than 150 milliwatts, in the form of a monolithic integrated circuit, contained in a housing whose exterior dimensions do not exceed 16×33 mm, with not more than 20 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letters:\nHM 6267 HP-35\nMCM 2016-35\nMB 81C 67-35\nor\nother identification markings relating to S-RAMs complying with the abovementioned description\n2.1\nex 8542.11.71\nStatic, random-access memories of N-MOS technology (N-MOS, S-RAMs) with a storage capacity of 2 K×8 bits and a maximum access time of 45 ns, in the form of a monolithic integrated circuit, contained in a housing whose exterior dimensions do not exceed 16×33 mm, with not more than 24 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combinations of figures and letters:\nTMM 2018 H-35\nTMM 2018 H-45\n65161\n65162\nor\nother identification markings relating to N-MOS S-RAMs complying with the above-mentioned description\n2.1\nex 8542.11.71\nProgrammable, non-erasable, read-only memories (PROMs) of Schottky TTL technology, with a storage capacity of 2 K bits, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×39 mm, with not more than 24 connecting pins or contact areas, and bearing:\nan identification marking either consisting of one of the following combinations of figures or figures and letters or including one of those combinations:\n27 S 12\n5305\n6305\n27 S 13\n5306\n6306\n5308\n6308\n28 L 22\n5309\n6309\n28 LA 22\n53 S 240\n63 S 240\n28 L2 XMFC\n53 S 241\n63 S 241\n6335\n29613\n54 S 570\n6336\n29770\n54 S 571\n29771\n7053\n5604\n7058\n76 LS 03\n7620\n7621\n82 S 114\n82 S 130\n82 S 131\n93436\n93446\n38510\n5624\n74 S 570\n74 S 571\nMB 7115\nMB 7116\nMB 7117\nMB 7118\nor\nother identification markings relating to PROMs complying with the abovementioned description\n2.8\nex 8542.11.71\nUV-erasable, programmable, read-only memories (EPROMs) with storage capacity of 16 K×8 bits, in the form of a monolithic integrated circuit, contained in a housing whose exterior dimensions do not exceed 17×39 mm, with a quartz window on the upper surface and bearing:\nan identification marking either consisting of or including the following combination of figures:\n27128\nor\nother identification markings relating to EPROMs complying with the abovementioned description\n2.1\nex 8542.11.71\nStatic, random-access memories of N-MOS (including H-MOS) technology (N-MOS-S-RAMs) with a storage capacity of 1 K×4 bits and access time not exceeding 70 ns, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 8×23 mm, with not more than 18 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combinations of figures and letters:\nAM 2149\nPD 2149\nSY 2149 H\nTMS 2149\nor\nother identification markings relating to N-MOS S-RAMs complying with the abovementioned description\n2.1\nex 8542.11.91\nField programmable array logics (PALs) of bipolar technology, in the form of a monolithic integrated circuit, with fusible links, a programmable AND array, fixed OR array, not more than 20 inputs and not more than 10 outputs, whether or not with registers, contained in a housing the exterior dimensions of which do not exceed 19×39 mm, with not more than 28 connecting pins and bearing:\nan identification marking either consisting of or including the following combinations of figures and letters:\n10 H 8\n16 A 4\n18 L 4\n10 L 8\n16 C 1\n16 H 2\n20 C 1\n12 H 6\n16 L 2\n20 L 2\n12 L 6\n16 L 6\n20 L 10\n20 R 4\n12 L 10\n16 L 8\n20 X 4\n16 R 4\n20 X 8\n14 H 4\n16 R 6\n20 X 10\n14 L 4\n16 R 8\n14 L 8\n16 X 4\nor\nother identification markings relating to PALs complying with the abovementioned description\n1.2\nex 8542.11.91\nProgrammable, non-erasable, logic circuits (field programmable logic array) of TTL Schottky technology, with not more than 48 AND functions, not more than eight OR functions, and not more than 16 inputs, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×39 mm, with not more than 28 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combinations of figures or figures and letters:\nFP 54 AS 839\nFP 74 AS 839\nFP 54 AS 840\nFP 74 AS 840\nSN 54 LS 333\nSN 74 LS 333\nSN 54 LS 334\nSN 74 LS 334\nSN 54 LS 335\nSN 74 LS 335\nSN 54 LS 336\nSN 74 LS 336\n82 S 100\n82 S 101\n93458\n93459\nor\nother identification markings relating to programmable field logic arrays complying with the above-mentioned description\n1.2\nex 8542.11.91\nN-MOS (including H-MOS) programmable communication interfaces (N-MOS PCIs), in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×39 mm, with not more than 28 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letter:\n8251 A\nor\nother identification markings relating to N-MOS PCIs complying with the abovementioned description\n2.1\nex 8542.11.99\nN-MOS (including H-MOS) programmable interval timers (N-MOS PITs), in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×39 mm, with not more than 24 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combination of figures:\n8253\n8254\nor\nother identification markings relating to N-MOS PITs complying with the abovementioned description\n1.5\nex 8542.11.99\nUniversal Synchronous/Asynchronous Receiver/Transmitter (USART) of C-MOS technology, in the form of a monolithic integrated circuit contained in a housing the exterior dimensions of which do not exceed 17×39 mm, with not more than 32 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letters:\nMSM 82 C 51\nor\nother identification markings relating to Universal Synchronous/Asynchronous Receiver/Transmitters complying with the above-mentioned description\n2.1\nex 8542.11.75\n8 bit microprocessor of N-MOS (including H-MOS) technology with 16 bit internal architecture, in the form of a monolithic integrated circuit consisting of a central processing unit (CPU), a timing generator, two independent DMA channels, a programmable interrupt controller, three programmable 16 bit timers, programmable memory and peripheral chip select, a programmable wait state generator and a local bus controller, contained in a housing the dimensions of which do not exceed 30×30 mm with not more than 68 contact areas, and bearing:\nan identification marking consisting of or including the following combination of figures:\n80188\nor\nother identification markings relating to microprocessors complying with the above-mentioned description\n2.1\nex 8542.11.99\nSubscriber line audio-processing circuit (SLAC) with two digital signal processors, an analogue-digital converter and a digital-analogue converter, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×39 mm with not more than 28 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combinations of figures and letters:\nAM 7901\nAM 7905\nor\nother identification markings relating to SLACs complying with the abovementioned description\n2.1\nex 8542.11.91\nMonolithic integrated circuit in the form of pulse code modulation (PCM) of N-MOS (including H-MOS) technology, with encoding decoding and filter functions and a maximum data clock frequency of more than 3.5 MHz, contained in a housing the exterior dimensions of which do not exceed 8×26 mm, with not more than 20 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures:\n2913\nor\nother identification markings relating to integrated circuits complying with the above-mentioned description\n2.1\nex 8542.11.75\nSingle-chip microcomputers in C-MOS technology, in the form of a monolithic integrated circuit consisting of an ALU with a storage capacity of 8 bits with a ROM with a storage capacity of 128 K bits and a RAM with a storage capacity of 2 K bits, contained in a housing the exterior dimensions of which are not less than 20×26 mm, with a minimum of 80 connecting pins and bearing:\nan identification marking either consisting of or including the following combinations of figures and letters:\nHD 6301 Y\nor\nother identification markings relating to single-chip micro-computers complying with the abovementioned description\n3\nex 8542.11.71\nDynamic, random-access read/write memory of N-MOS (including H-MOS) technology, (N-MOS D-RAMs) with a storage capacity of 64 K×4 K bits, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 17×34 mm, with not more than 20 connecting pins or contact areas arranged in 2 parallel lines (dual-in-line package) and bearing:\nan identification marking consisting of or including one of the following combination of figures and letters:\nTMS4464\nPD41254\nMSM4464\nHM50464\nPD41464\nTMM41464\nMB81464\nor\nother identification markings relating to N-MOS D-RAMS complying with the abovementioned description\n2.5\nex 8542.11.75\n16 bit microprocessor in N-MOS (including H-MOS) technology, in the form of a monolithic integrated circuit, consisting of a central processing unit (CPU), a timing generator, two independent DMA channels, a programmable interrupt controller, three programmable 16 bit timers, programmable memory and external chip selection logic, a programmable wait state generator with bus control unit, contained in a housing the exterior dimensions of which do not exceed 30×30 mm, with not more than 68 connecting pins and bearing:\nan identification marking consisting of or including the following combination of figures:\n80186\nor\nother identification markings relations to microprocessors complying with the above description\n2.1\nex 8542.11.91\nCircuit for the control of floppy discs (floppy disc controller) of C-MOS technology, in the form of a monolithic integrated circuit contained in a housing the exterior dimensions of which do not exceed 16×62 mm, with not more than 48 connecting pins and bearing:\nan identification marking consisting of or including one of the following combinations of letters and figures:\nFE 2100\nG 70360-33\nor\nother identification markings relating to adaptor circuits complying with the abovementioned description\n2.1\nex 8542.11.99\nPulse code modulation (PCM) Codec and filter of NMOS (including H-MOS technology), in the form of a monolithic integrated circuit, consisting of a fully integrated PCM Codec with transmit/receive filters, contained in a housing the exterior dimensions of which do not exceed 10×23 mm, with not more than 16 connecting pins and bearing:\nan identification marking either consisting of or including one of the following combinations of figures:\n2916\n2917\nor\nother identification markings relating to PCM Codec and filter devices complying with the abovementioned description\n2.1\nex 8542.11.91\nElectronic circuit for synchronizing signals between the user and the exchange in a telephone system, in the form of a monolithic integrated circuit, contained in a housing the exterior dimensions of which do not exceed 14×37 mm, with not more than 28 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letters:\nQMV 18 CW 1\nor\nother identification markings relating to microcircuits complying with the abovementioned description\n2.1\nex 8542.11.91\nMonolithic integrated circuit for scanning and distributing logic signals, for use in telephone exchanges, contained in a housing the exterior dimensions of which do not exceed 14×53 mm, with not more than 40 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letters:\nQMV 16 BW 1\nor\nother identification markings relating to integrated circuits complying with the abovementioned description\n2.1\nex 8542.11.91\nMonolithic integrated interface circuit for pulse code modulation (PCM), of C-MOS technology, with encoding, decoding and filtering functions and a processing frequency of 2,565 MHz, contained in a housing the exterior dimensions of which do not exceed 10×28 mm, with not more than 22 connecting pins and bearing:\nan identification marking either consisting of or including the following combination of figures and letters:\nQMV 81 AD 1\nor\nother identification markings relating to integrated circuits complying with the abovementioned description\n2.1\nex 9013.80.00\nLiquid crystal devices (LCD), whose external dimensions do not exceed 40×154 mm with not more than 192 contact areas, consisting of a layer of liquid crystal between two glass sheets or plates with a minimum of 7 and a maximum of 32 figures or letters, and bearing:\nan identificatiion marking either consisting of one of the following combination of figures or including one of those combinations, from 1000000-0001 to 9999999-9999\nor\nother identification markings relating to liquid crystal devices complying with the abovementioned description\n1\nex 9021.90.90\nPortable reading appliance for the visually handicapped in which a fibre optic camera transmits a magnified image on to a display screen, and parts thereof\n0.7",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2183/schedule/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."
}