CUSTOMS AND EXCISE 1 1 This Order may be cited as the Customs Duties (Portugal) Order 1988 and shall come into force on 10th August 1988. 2 In this Order– “relevant goods” means goods which, at the time of their importation into the United Kingdom, are entitled to benefit from the progressive reduction of customs duties in trade between Portugal and the other member States of the European Communities as constituted on 31st December 1985 by virtue of the provisions of Title III of Part Four of the Act annexed to the Treaty concerning the accession of the Kingdom of Spain and the Portuguese Republic to the European Economic Community and the European Atomic Energy Community, signed at Madrid and Lisbon on 12th June 1985, and to the Decision of the Council of the European Communities of 11th June 1985 on the accession of the Kingdom of Spain and the Portuguese Republic to the European Coal and Steel Community ; references to a heading or subheading are references to a heading or subheading of the Combined Nomenclature of the European Economic Community ; references in Schedule 1 or 3 to this Order to a rate of duty, unless otherwise stated, are references to a rate calculated as a percentage of the value of the goods; references to the weight of any goods, unless otherwise stated, are references to their net weight, and “gross” in relation to the weight of any goods means inclusive of the weight of any earth or any other growing medium in which the goods are imported and of any container in or on which they are made up; where symbols or abbreviations are used for units of measurement they are those authorised by the Weights and Measures (Quantity Marking and Abbreviations of Units) Regulations 1987 except that the symbol “hl” is used for the unit “hectolitre”; and “ ECU ” means European Currency Unit as defined in Council Regulation ( EEC ) No. 3180/78 and any amount expressed as a number of ECUs shall be converted to sterling at such rate as may be required by the customs rules of the European Communities . 3 This Order does not impose or increase any customs duty or restrict any relief from customs duty otherwise than in pursuance of a Community obligation. 2 1 Subject to paragraph (2) and articles 3, 4, 5 and 6(1) below, from 10th August 1988 up to and including 31st December 1995, where in relation to any relevant goods which fall within a heading or subheading specified in column 1 of Schedule 1 to this Order a rate of customs duty is shown in column 3 as from 10th August 1988 or as from 1st January in any subsequent year, then, on the importation into the United Kingdom of any of those goods during the relevant period, there shall be charged a duty of customs at the rate so shown for that period. 2 If the entry “O” appears in the said column 3 in relation to any relevant goods for any period, no customs duty shall be charged on the importation into the United Kingdom of any of those goods during that period or any subsequent year. 3 From 10th August 1988 up to and including 31st December 1995 no customs duty shall be charged on any relevant goods which fall within subheading specified in column 1 of Schedule 2 to this Order and are of a description specified in column 2. 4 Subject to articles 5 and 6(1) below, from 10th August 1988 up to and including 31st December 1995, where in relation to any relevant goods which fall within a subheading specified in column 1 of Schedule 3 to this Order and are of a description specified in column 2 a rate of customs duty is shown in column 3 as from 10th August 1988 or as from 1st January in any subsequent year, then, on the importation into the United Kingdom of any of those goods during the relevant period, there shall be charged a duty of customs at the rate so shown for that period instead of any higher rate shown in column 3 of Schedule 1 in relation to the goods in respect of that period. 5 In the case of any goods to which article 2 or 4 applies, where in accordance with any directly applicable Community provision the rate of duty chargeable is lower than the rate chargeable under those Articles or is nil, customs duty shall be chargeable on the importation of the goods into the United Kingdom at the lower rate. 6 1 Where a period of time or a description of goods is specified in column 2 of Schedule 1 or 3 to this Order in relation to any heading or subheading, the duty provided for in relation to that heading or subheading by article 2 or 4 above shall apply only during that period or to goods of that description as the case may be. 2 Any description of goods in column 2 of Schedule 1, 2 or 3 to this Order shall be taken to comprise all goods which would be classified under an entry in the same terms constituting a subheading. Tony Durant Mark Lennox-Boyd Two of the Lords Commissioners of Her Majesty’s Treasury 20th July 1988