- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 31/12/2020
Point in time view as at 01/04/2017. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
European Communities Act 1972, Section 5 is up to date with all changes known to be in force on or before 04 September 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(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
Subordinate Legislation Made
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
Textual Amendments
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)
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys