Explanatory note

This Order revokes the Orders providing for relief from import duty for:—

(a) any ship and its equipment or machinery, imported for breaking up (exempt from duty under the provisions of the Import Duties (General) (No. 8) Order 1973)

(b) certain works of art

(c) herrings imported or (within certain limits) purchased after importation for conversion into meal and oil and

(d) paper imported for spinning into yarn

and the Order also revokes the Order providing arrangements under which import duty on any dutiable apples imported for use in making cider is limited to a maximum of 10 per cent. ad valorem.

The Orders relating to herrings, paper and apples are required to be revoked for the moves which have to be made on 1st January 1974 towards the duties in the Common Customs Tariff of the European Economic Community. The Order relating to works of art is being revoked, as exemption from duty is being given under an Order being made under the Import Duties Act 1958, insofar as there is no exemption under the Import Duties (General) (No. 8) Order 1973.