Explanatory note

This Order implements obligations of the United Kingdom concerning Spain under the Treaty of Accession of Spain and Portugal to the European Communities from 10th August 1988 up to and including 31st December 1995. It provides for the reductions in the customs duties charged on the importation of goods into the United Kingdom from Spain which are to be made under the Act annexed to the Treaty from 10th August 1988 and from the beginning of each subsequent calendar year during the remainder of the transitional period, (see European Communities No. 27 and 28 (1985) Cmnd 9634 and 9635). Article 6 of the Customs Duties (Spain and Portugal) Order 1987 (S.I. 1987/2183) would be effective to implement the reduction in customs duties determined by Council Regulation (EEC) No. 839/88 (OJ No. L87, 31.3.1988, p. 1) from 1st July 1988 to the end of 1988 but as from 10th August 1988 this Order replaces as far as Spain is concerned the Customs Duties (Spain and Portugal) Order, (which is revoked by the Customs Duties (Spain and Portugal) (Revocation) Order 1988 (S.I. 1988/1259) in order to make known the actual rates of duty, which are shown in the Schedules to this Order.

Council Regulation (EEC) No. 839/88 totally suspends from 1st July 1988 certain customs duties applicable to imports from Spain.

Certain duties are charged by reference to a number of ECUs. 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)).

This Order also charges duties on products covered by the European Economic Community’s common organisation of the market in beef and veal which are listed in Schedule 2 from 10th August 1988 until the end of the beef and veal marketing year which begins in 1992. 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. Thus the beef and veal marketing year for 1988/9 runs from 4th April 1988, until 2nd April 1989, unless the Council decides otherwise.

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