CUSTOMS AND EXCISE 1 This Order may be cited as the Customs Duties ( ECSC ) Order 1987 and shall come into force on 1st January 1988. 2 This Order shall apply to goods covered by the ECSC Treaty included, for information purposes, in the Schedule of customs duties to the Combined Nomenclature, (hereinafter called “the Combined Nomenclature Schedule”), forming part of the common customs tariff of the European Economic Community . 3 1 The nomenclature for the goods to which this Order applies shall be that set out in the Combined Nomenclature Schedule where the goods are of a description followed by the letters “ECSC” in column 2 in relation to any heading or subheading of Chapter 26, 27, 72 or 73 of the Combined Nomenclature Schedule and shall with the footnotes thereto be used in classifying such goods for the purposes of duties charged under this Order. 2 The nomenclature so set out shall be interpreted and applied in accordance with Rules 1—6 in Part A of the General Rules preceding the Combined Nomenclature Schedule. 3 The Rules in Part C of the said general Rules shall be applied both to the said nomenclature and to the customs duties charged under this Order. 4 1 Where in relation to any goods which are of a heading or subheading of Chapter 26, 27, 72 or 73 of the Combined Nomenclature Schedule and are of a description referred to in Article 3(1) hereto a rate of customs duty is shown in column 4 of the Combined Nomenclature Schedule and the duty does not solely relate to goods imported into another member State of the European Communities, then, on the importation into the United Kingdom of goods classified in that heading or subheading, other than goods imported from another member State which originate in or are in free circulation in that State, there shall be charged a duty of customs at the rate so shown, unless the goods are exempt from duty by virtue of the provisions of article 5 or 6 below. 2 Paragraph (1) above shall not apply in relation to any goods on which any customs duty is charged by the Customs Duties (Spain and Portugal) Order 1987 . 3 Any question under this article whether goods at any time originate in or are in free circulation in a member State shall be determined in accordance with the Treaties. 5 No customs duty shall be charged on goods to which this Order applies intended for incorporation in the ships, boats or other vessels listed in Part A of the Special Provisions preceding the Combined Nomenclature Schedule for the purpose of their construction, repair, maintenance or conversion, or intended for fitting to or equipping such ships, boats or other vessels. 6 1 No customs duty shall be charged in the case of goods to which this Order applies originating in a country named in Part I or II of Schedule 1 hereto. 2 For the purposes of this article goods shall be regarded as originating in any such country— a named in Part I if they are regarded as originating in that country by applying the provisions of the Protocol to the Agreements; b named in Part II if they are regarded as originating in that country by virtue of the application of the provisions relating to origin of goods in Council and Commission Decision No. 86/125/ EEC , ECSC or Council Decision 86/283/EEC . 3 In this article— i “country” includes territory and references to a country include references to any area consisting of two or more countries; ii “the Agreements” means the Agreements made between the European Economic Community and the countries specified in column 1 of Schedule 2 hereto and signed on the dates specified in column 2. 7 Any reference to a rate of duty expressed as a percentage is a reference to that percentage of the value of the goods. 8 The Customs Duties (ECSC) (No. 2) Order 1985 is hereby revoked. Michael Neubert David Lightbown Two of the Lords Commissioners of Her Majesty’s Treasury 17th December 1987