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(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]F1 , 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]F2 and the duties chargeable are not otherwise fixed by any directly applicable [F3EU provision]F3 , 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
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