The Customs Duties (Spain and Portugal) Order 1987
This Order replaces for 1988 the Customs Duties (Spain) (Transitional Measures) Order 1986 and the Customs Duties (Portugal) (Transitional Measures) Order 1986 which implemented obligations of the United Kingdom concerning Spain and Portugal under the Treaty of Accession of Spain and Portugal to the European Communities from 1st January 1987 until 31st December 1995. This Order is made consequent on the introduction by the European Economic Community of the Harmonised Commodity Description and Coding System, known as the “harmonised system” which includes a Combined Nomenclature replacing the existing Common Customs Tariff and Nimexe Nomenclatures. A further Order will be required for the remainder of the transitional period covered by the Orders revoked by this Order.