LegalizeThe Customs Duties (Spain and Portugal) Order 1987
SCHEDULE 4 — TOTAL EXEMPTIONS FROM CUSTOMS DUTIES PORTUGAL
| Combined Nomenclature Code: | Description of Goods |
|---|---|
| (1) | (2) |
| ex 0302.21.10 | Lesser or Greenland halibut (Reinhardtius hippoglossoides), fresh, chilled or frozen, whole, headless or in pieces |
| ex 0302.69.95 | Sturgeon, fresh, chilled or frozen, whole, headless or in pieces, intended for processing (a) (b) |
| ex 0302.69.95 | Lump fish (Cyclopterus lumpus) with roe, fresh or chilled for processing (a) |
| ex 0303.80.00 | Soft roes, frozen, intended for the manufacture of deoxyribonucleic acid (DNA) (a) |
| ex 0302.70.00 | Hard fish roes, fresh, chilled or frozen |
| ex 0303.80.00 | Hard fish roes, salted or in brine |
| ex 0711.90.50 | Mushrooms, excluding cultivated mushrooms within the meaning of subheading 0709.51.10, in salted or sulphur water to which other substances ensuring their temporary preservation have been added, but not specially prepared for immediate consumption |
| ex 0712.30.00 | Mushrooms, excluding cultivated mushrooms within the meaning of subheading 0709.51.10, dried, dehydrated or evaporated, whole or in identifiable slices or pieces intended for treatment other than simple repacking for retail sale (a) (c) |
| ex 0713.33.90 | Beans, white, dried, of the species Phaseolus vulgaris |
| ex 0804.10.00 | Dates, fresh or dried, intended for the processing industry, other than for the production of alcohol (a) |
| ex 0804.10.00 | Dates, fresh or dried, for packing for retail sale into immediate packings of a net capacity not exceeding 11 kg (a) |
| ex 0810.40.50 | Large American cranberry, fresh (Vaccinium macrocarpum) |
| ex 0810.90.90 | Rose hips, fresh |
| ex 0811.90.50 | Fruit of the species Vaccinium, whether or not cooked, in frozen state, not containing added sugar |
| ex 0811.90.90 | Rose hips, whether or not cooked, in frozen state not containing added sugar |
| ex 0811.90.90 | Dates, frozen, in immediate packings of a net capacity of 5 kg or more, not intended for the production of alcohol (a) |
| ex 0804.20.90 | Ground paprika for use in animal feedingstuffs (a) |
| ex 1302.14.00 | Extract of dewaxed pyrethrum |
| ex 1604.30.10 | Hard fish roes, cleansed of adherent organs and simply salted or in brine |
| ex 1605.10.00 | Crabs of the species “King” (Paralithodes camchaticus), “Hanasaki” (Paralithodes brevipes), “Kegani” (Erimacrus isenbecki), “Queen” and “Snow” (Chinoecetes spp.), “Red” (Geryon quinquedens), “Rough stone” (Neolithodes asperrimus) Lithodes antarctica, “Mud” (Scylla serrata), “Blue” (Portunus spp.), simply boiled in water and shelled, whether or not frozen, in immediate packings of a net capacity of 2 kg or more |
| ex 2309.90.10 | Fish or marine mammal solubles |
SCHEDULE 5 — PARTIAL EXEMPTIONS FROM CUSTOMS DUTY SPAIN
| Combined Nomenclature Code: | Description of goods | Rates of duty |
|---|---|---|
| (1) | (2) | (3) |
| ex 0303.10.00 and ex 0303.22.00 | Salmon, frozen and headless, for the processing industry for manufacture into pastes or spreads | 0.6 |
| ex 0302.65.10 and ex 0303.75.10 | Piked dog-fish (Squalus acanthias), fresh, chilled or frozen, whole, headless or in pieces | 3.7 |
| ex 0305.30.90 | Saithe (Pollachius virens), salted or in brine, whole, headless or in pieces, intended for smoking or drying | 5.6 |
| ex 0305.30.90 | Fillets of saithe (Pollachius virens or Gadus virens), salted, or in brine, intended for smoking or drying | 6.2 |
| ex 0305.13.90 | Shrimps 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 | 5.6 |
| ex 0306.19.90 | Krill for processing | 3.7 |
| ex 0904.20.10 and ex 0712.90.90 | Sweet red or green peppers, dried, dehydrated or evaporated, in pieces, with a moisture content not exceeding 9.5% but not further prepared | 6.2 |
| ex 1507.90.10 | Purified soya-bean oil in glass bottles. Each bottle holds 10 litres of purified soya-bean oil containing by weight: a minimum of 8.5% and a maximum of 12% of palmitic acid esters a minimum of 2.5% and a maximum of 4.7% of stearic acid esters a minimum of 22.4% and a maximum of 29% of oleic acid esters a minimum of 46.6% and a maximum of 53.7% of linoleic acid esters a minimum of 7.4% and a maximum of 11% of linolenic acid esters and containing not more than 5 millimoles of free fatty acid per kg of oil phosphalipids corresponding to a nitrogen content not exceeding 0.04 mg per gram of oil The soya-bean oil covered by this description is intended for the preparation of emulsions for injections | 8 with a maximum of 125 ECU per 100 kg |
| ex 1604.11.00 | Salmon for the processing industry for manufacture into pastes or spreads | 1.7 |
| ex 1605.30.00 | Lobster flesh, cooked, to be used by the processing industry for the manufacture of butters based on lobster, pastes, pâtés, soups or sauces | 3.1 |
| ex 1605.20.00 | Shrimps 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 | 5.4 |
| ex 2813.30.00 | Aluminium hydroxide oxide in the form of pseudoboehmite | 1 |
| ex 2903.30.30 | 1.2-Dibromoethane | 1 |
| ex 2910.90.00 | 1.2-Epoxybutane | 1.7 |
| ex 2914.70.90 | 2-Chloro-4'-isobutylpropiophenone | 1.2 |
| ex 2915.90.00 | 2.2-Dichloropropionic acid | 1.5 |
| ex 2919.00.90 | 2.2-Bis(chloromethyl)trimethylene tetrakis(2-chloroethyl) bis(phosphate) | 1.2 |
| ex 2926.90.90 | Isophthalonitrile | 1.5 |
| ex 2929.10.00 | Methyl isocyanate | 2.2 |
| ex 2930.90.90 | Thiofanox (ISO) | 0.7 |
| ex 2931.00.00 | 2-Chloroethylphosphonic acid | 1.8 |
| ex 2933.90.90 | Alprazolam (INN) | 1.1 |
| ex 2934.90.90 | Zotepine (INN) | 1 |
| ex 2933.39.90 | (RS)-1-[2-(4-Chlorobenzhydryloxy)ethyl]piperidine and its salts | 1 |
| ex 2933.39.90 | 3.6-Dichloropyridine-2-carboxylic acid | 0.7 |
| ex 2933.39.90 | 2-Hydroxyethylammonium-3.6-di-chloropyridine-2-carboxylate | 0.7 |
| ex 3004.20.10 | Purified collagen dispersed in a phosphate physiological saline solution whether or not containing lidocaine (INN) | 1.2 |
| ex 3301.29.53 | Tanning extracts of eucalyptus | 0.7 |
| ex 3823.90.99 | Tetrakis(2-chloroethyl) ethylene bis(phosphate) | 1.2 |
| ex 3823.90.99 | Grains, 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 | 1.3 |
| ex 3823.90.99 | Grains, 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 | 1.3 |
| ex 3909.40.00 | Thermosetting resin arising from the alkali-catalyzed polycondensation of phenol and formaldehyde, in one of the forms mentioned in note 6 (b) to Chapter 39 | 1 |
| ex 3920.62.00 and ex 3921.90.19 | Polyester film, dyed in the mass of a thickness of not more than 15 micrometres and metallized on one side | 1.5 |
| ex 3907.20.90 | Polyethylene oxide having a molecular weight of not less than 4,000,000 | 2 |
| ex 3920.91.00 | Poly(vinyl butyral) film having a graduated coloured band | 2 |
| ex 3901.90.00 | Terpolymer of ethylene, methyl actylate and a monomer containing a non-terminal carboxy group as a substitutent, whether or not compounded with silica | 2 |
| ex 3905.90.00 | Copolymers of vinyl alcohol with ethylene, in one of the forms mentioned in note 6 (b) to Chapter 39 | 1.2 |
| ex 3912.39.90 | Ethylhydroxy-ethylcellulose, insoluble in water | 1 |
| ex 5402.51.90 | Yarn of poly(p-phenylene terephthalamide) for uses other than for the manufacture of tyres or of products used in the manufacture of tyres | 0.5 |
| ex 5306.10.11 and ex 5306.10.31 | Unbleached 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) | 0.4 |
| ex 5503.10.19 | Textile 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) | 1.2 |
| ex 5503.10.11 and ex 5601.30.00 | Fibres of poly(p-phenylene terephthalamide) | 0.5 |
| ex 7019.10.59 | Yarns 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 | 1.7 |
| ex 8542.11.71 | Dynamic, 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: an identification marking either consisting of or including one of the following combinations of figures and letters: 41245 TMM 4256 AP PD41256 D TMM 4256 P TMM 41257 MCM 4256 S TMS 4256 TMS 4257 MCM 4267S HMSO 257 MCM 6256 MCM 6257 81256 81257 82256 or other identification markings relating to N-MOS D-RAMs complying with the above mentioned description | 1.2 |
| ex 8542.11.71 | Static, 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: an identification marking either consisting of or including the following combination of figures and letters: HM 6267 HP-35 MCM 2016-35 MB 81C 67-35 or other identification markings relating to S-RAMs complying with the abovementioned description | 2.1 |
| ex 8542.11.71 | Static, 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: an identification marking either consisting of or including one of the following combinations of figures and letters: TMM 2018 H-35 TMM 2018 H-45 65161 65162 or other identification markings relating to N-MOS S-RAMs complying with the above-mentioned description | 2.1 |
| ex 8542.11.71 | Programmable, 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: an identification marking either consisting of one of the following combinations of figures or figures and letters or including one of those combinations: 27 S 12 5305 6305 27 S 13 5306 6306 5308 6308 28 L 22 5309 6309 28 LA 22 53 S 240 63 S 240 28 L2 XMFC 53 S 241 63 S 241 6335 29613 54 S 570 6336 29770 54 S 571 29771 7053 5604 7058 76 LS 03 7620 7621 82 S 114 82 S 130 82 S 131 93436 93446 38510 5624 74 S 570 74 S 571 MB 7115 MB 7116 MB 7117 MB 7118 or other identification markings relating to PROMs complying with the abovementioned description | 2.8 |
| ex 8542.11.71 | UV-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: an identification marking either consisting of or including the following combination of figures: 27128 or other identification markings relating to EPROMs complying with the abovementioned description | 2.1 |
| ex 8542.11.71 | Static, 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: an identification marking either consisting of or including one of the following combinations of figures and letters: AM 2149 PD 2149 SY 2149 H TMS 2149 or other identification markings relating to N-MOS S-RAMs complying with the abovementioned description | 2.1 |
| ex 8542.11.91 | Field 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: an identification marking either consisting of or including the following combinations of figures and letters: 10 H 8 16 A 4 18 L 4 10 L 8 16 C 1 16 H 2 20 C 1 12 H 6 16 L 2 20 L 2 12 L 6 16 L 6 20 L 10 20 R 4 12 L 10 16 L 8 20 X 4 16 R 4 20 X 8 14 H 4 16 R 6 20 X 10 14 L 4 16 R 8 14 L 8 16 X 4 or other identification markings relating to PALs complying with the abovementioned description | 1.2 |
| ex 8542.11.91 | Programmable, 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: an identification marking either consisting of or including one of the following combinations of figures or figures and letters: FP 54 AS 839 FP 74 AS 839 FP 54 AS 840 FP 74 AS 840 SN 54 LS 333 SN 74 LS 333 SN 54 LS 334 SN 74 LS 334 SN 54 LS 335 SN 74 LS 335 SN 54 LS 336 SN 74 LS 336 82 S 100 82 S 101 93458 93459 or other identification markings relating to programmable field logic arrays complying with the above-mentioned description | 1.2 |
| ex 8542.11.91 | N-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: an identification marking either consisting of or including the following combination of figures and letter: 8251 A or other identification markings relating to N-MOS PCIs complying with the abovementioned description | 2.1 |
| ex 8542.11.99 | N-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: an identification marking either consisting of or including one of the following combination of figures: 8253 8254 or other identification markings relating to N-MOS PITs complying with the abovementioned description | 1.5 |
| ex 8542.11.99 | Universal 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: an identification marking either consisting of or including the following combination of figures and letters: MSM 82 C 51 or other identification markings relating to Universal Synchronous/Asynchronous Receiver/Transmitters complying with the above-mentioned description | 2.1 |
| ex 8542.11.75 | 8 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: an identification marking consisting of or including the following combination of figures: 80188 or other identification markings relating to microprocessors complying with the above-mentioned description | 2.1 |
| ex 8542.11.99 | Subscriber 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: an identification marking either consisting of or including one of the following combinations of figures and letters: AM 7901 AM 7905 or other identification markings relating to SLACs complying with the abovementioned description | 2.1 |
| ex 8542.11.91 | Monolithic 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: an identification marking either consisting of or including the following combination of figures: 2913 or other identification markings relating to integrated circuits complying with the above-mentioned description | 2.1 |
| ex 8542.11.75 | Single-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: an identification marking either consisting of or including the following combinations of figures and letters: HD 6301 Y or other identification markings relating to single-chip micro-computers complying with the abovementioned description | 3 |
| ex 8542.11.71 | Dynamic, 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: an identification marking consisting of or including one of the following combination of figures and letters: TMS4464 PD41254 MSM4464 HM50464 PD41464 TMM41464 MB81464 or other identification markings relating to N-MOS D-RAMS complying with the abovementioned description | 2.5 |
| ex 8542.11.75 | 16 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: an identification marking consisting of or including the following combination of figures: 80186 or other identification markings relations to microprocessors complying with the above description | 2.1 |
| ex 8542.11.91 | Circuit 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: an identification marking consisting of or including one of the following combinations of letters and figures: FE 2100 G 70360-33 or other identification markings relating to adaptor circuits complying with the abovementioned description | 2.1 |
| ex 8542.11.99 | Pulse 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: an identification marking either consisting of or including one of the following combinations of figures: 2916 2917 or other identification markings relating to PCM Codec and filter devices complying with the abovementioned description | 2.1 |
| ex 8542.11.91 | Electronic 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: an identification marking either consisting of or including the following combination of figures and letters: QMV 18 CW 1 or other identification markings relating to microcircuits complying with the abovementioned description | 2.1 |
| ex 8542.11.91 | Monolithic 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: an identification marking either consisting of or including the following combination of figures and letters: QMV 16 BW 1 or other identification markings relating to integrated circuits complying with the abovementioned description | 2.1 |
| ex 8542.11.91 | Monolithic 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: an identification marking either consisting of or including the following combination of figures and letters: QMV 81 AD 1 or other identification markings relating to integrated circuits complying with the abovementioned description | 2.1 |
| ex 9013.80.00 | Liquid 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: an identificatiion marking either consisting of one of the following combination of figures or including one of those combinations, from 1000000-0001 to 9999999-9999 or other identification markings relating to liquid crystal devices complying with the abovementioned description | 1 |
| ex 9021.90.90 | Portable reading appliance for the visually handicapped in which a fibre optic camera transmits a magnified image on to a display screen, and parts thereof | 0.7 |
SCHEDULE 6 — PARTIAL EXEMPTIONS FROM CUSTOMS DUTY PORTUGAL
| Combined Nomenclature Code: | Description of goods | Rates of duty |
|---|---|---|
| (1) | (2) | (3) |
| ex 0303.10.00 and ex 0303.22.00 | Salmon, frozen and headless, for the processing industry for manufacture into pastes or spreads | 0.6 |
| ex 0302.65.10 and ex 0303.75.10 | Piked dog-fish (Squalus acanthias), fresh, chilled or frozen, whole, headless or in pieces | 3.4 |
| ex 0305.30.90 | Saithe (Pollachius virens), salted or in brine, whole, headless or in pieces, intended for smoking or drying | 5.1 |
| ex 0305.30.90 | Fillets of saithe (Pollachius virens or Gadus virens), salted, or in brine, intended for smoking or drying | 5.7 |
| ex 0306.13.90 | Shrimps 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 | 5.1 |
| ex 0306.19.90 | Krill for processing | 3.7 |
| ex 0712.90.90 and ex 0904.20.10 | Sweet red or green peppers, dried, dehydrated or evaporated, in pieces, with a moisture content not exceeding 9.5% but not further prepared | 5.3 |
| ex 1507.90.10 | Purified soya-bean oil in glass bottles. Each bottle holds 10 litres of purified soya-bean oil containing by weight: a minimum of 8.5% and a maximum of 12% of palmitic acid esters a minimum of 2.5% and a maximum of 4.7% of stearic acid esters a minimum of 22.4% and a maximum of 29% of oleic acid esters a minimum of 46.6% and a maximum of 53.7% of linoleic acid esters a minimum of 7.4% and a maximum of 11% of linolenic acid esters and containing: not more than 5 millimoles of free fatty acid per kg of oil phosphalipids corresponding to a nitrogen content not exceeding 0.04 mg per gram of oil The soya-bean oil covered by this description is intended for the preparation of emulsions for injections | 5.8 with a maximum duty of 91 ECU per 100 kg |
Signed
Michael Newbert — David Lightbown — Two of the Lords Commissioners of Her Majesty’s Treasury — 17th December 1987
Explanatory note
(This note is not part of the Order)
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.
Footnotes
[^f00001]: 1972 c. 68; section 1(2) was amended by the European Communities (Spanish and Portuguese Accession) Act 1985 (c. 75) and section 5(3) and Schedule 2 to the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), Schedule 2, paragraphs 3 and 5.
[^f00002]: OJ No. L148, 28.6.1968, OJ/SE 1968 (I) p. 187.
[^f00003]: The Act is included in European Communities No. 27 (1985), Cmnd 9634, and the Decision is included in European Communities No. 28 (1985), Cmnd 9635.
[^f00004]: See Council Regulation (EEC) 2658/87 (OJ No. L256, 7.9.1987, p. 1).
[^f00005]: S.I. 1987/1538.
[^f00006]: OJ No. L379, 30.12.1978, p. 1.
[^f00007]: See now Council Regulation (EEC) No. 2779/78 (OJ No. L333, 30.11.1978, p. 5), amended by Council Regulation (EEC) No. 289/84 (OJ No. L33, 4.2.1984, p. 2).
[^f00008]: S.I. 1986/2178.
[^f00009]: S.I. 1986/2182.
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