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Teitl: (neu eiriau allweddol yn y teitl)
Math:Pob Deddfwriaeth (ac eithrio drafftiau)Pob deddfwriaeth sylfaenol    Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig    Deddfau Lleol y Deyrnas Unedig    Deddfau Senedd yr Alban    Deddfau Cynulliad Cenedlaethol Cymru    Mesurau Cynulliad Cenedlaethol Cymru    Mesurau Eglwysig    Deddfau Cynulliad Gogledd Iwerddon    Deddfau Hen Senedd yr Alban    Deddfau Senedd Lloegr    Deddfau Hen Senedd Iwerddon    Deddfau Senedd Prydain Fawr    Gorchmynion yn y Cyngor Gogledd Iwerddon    Mesurau Cynulliad Gogledd Iwerddon    Deddfau Senedd Gogledd IwerddonPob is-ddeddfwriaeth    Offerynnau Statudol y Deyrnas Unedig    Offerynnau Statudol Cymru    Offerynnau Statudol yr Alban    Rheolau Statudol Gogledd Iwerddon    Offerynnau Eglwysig    Chyfarwyddiadau Gweinidogol y Deyrnas Unedig    Gorchmynion Gweinidogol y Deyrnas Unedig    Rheolau a Gorchmynion Statudol y Deyrnas Unedig    Reolau a Gorchmynion Statudol Gogledd IwerddonPob Deddfwriaeth Ddrafft    Offerynnau Statudol Drafft y Deyrnas Unedig    Offerynnau Statudol Drafft yr Alban    Rheolau Statudol Drafft Gogledd IwerddonPob Asesiad Effaith    Asesiadau Effaith y Deyrnas Unedig
Y Diweddaraf sydd Ar Gael (Diwygiedig)
Dangos Graddfa Ddaearyddol(e.g. England, Wales, Scotland, Northern Ireland)
European Communities Act 1972, Section 5 is up to date with all changes known to be in force on or before 25 June 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Act repealed by 2018 c. 16 s. 1
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Sch. 2 para. 1(3) inserted by 2003 c. 44 Sch. 27 para. 3(3)
5 Customs duties. E+W+S+N.I.
(1)Subject to subsection (2) below, on and after the relevant date there shall be charged, levied, collected and paid on goods imported into the United Kingdom such [F1EU customs duty] , if any, as is for the time being applicable in accordance with the Treaties or, if the goods are not within the common customs tariff of the [F2EU] and the duties chargeable are not otherwise fixed by any directly applicable [F3EU provision] , such duty of customs, if any, as the Treasury, on the recommendation of the Secretary of State, may by order specify.
For this purpose “the relevant date”, in relation to any goods, is the date on and after which the duties of customs that may be charged thereon are no longer affected under the Treaties by any temporary provision made on or with reference to the accession of the United Kingdom to the Communities.
(2)Where as regards goods imported into the United Kingdom provision may, in accordance with the Treaties, be made in derogation of the common customs tariff or of the exclusion of customs duties as between member States, the Treasury may by order make such provision as to the customs duties chargeable on the goods, or as to exempting the goods from any customs duty, as the Treasury may on the recommendation of the Secretary of State determine.
[F4(3)Schedule 2 to this Act shall also have effect in connection with the powers to make orders conferred by subsections (1) and (2) above.]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
(5)(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
(6A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(7)—(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
P1S. 5: for exercises of this power before 01.02.1991 see Index to Government Orders
P2S. 5(1)(3): s. 5(1) (with s. 5(3) and Sch. 2 para. 4) power exercised (15.11.1991) by S.I.1991/2583
F1Words in s. 5(1) substituted (1.12.2009) by European Union (Amendment) Act 2008 (c. 7), ss. 3, 8, Sch. Pt. 1; S.I. 2009/3143, art. 2
F2Words in s. 5(1) substituted (1.12.2009) by European Union (Amendment) Act 2008 (c. 7), ss. 3, 8, Sch. Pt. 1; S.I. 2009/3143, art. 2
F3Words in s. 5(1) substituted (1.12.2009) by European Union (Amendment) Act 2008 (c. 7), ss. 3, 8, Sch. Pt. 1; S.I. 2009/3143, art. 2
F4S. 5(3) substituted by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3, SIF 40:1), s. 19(1), Sch. 2 para. 3
F5S. 5(4) repealed by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177, Sch. 6 Pt. I, Sch. 7 para. 5
F6S. 5(5)(6) repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3, SIF 40:1), s. 19(2), Sch. 3 Pt. I
F7S. 5(6A) inserted by Finance Act 1978 (c. 42, SIF 40:1), s. 6(8), and repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3, SIF 40:1), s. 19(2), Sch. 3 Pt. I
F8S. 5(7)–(9) repealed by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177, Sch. 6 Pt. I
Modifications etc. (not altering text)
C1S. 5 excluded (N.I.) by Northern Ireland Constitution Act 1973 (c. 36, SIF 29:3), s. 2(2), Sch. 2 para. 3
C2S. 5(1) extended by Finance Act 1977 (c. 36, SIF 40:1), s. 10(4)
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