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Article 360

1 . By way of derogation from Article 190 , customs duties applicable to fishery products falling within heading Nos 03.01 , 03.02 , 03.03 , 16.04 and 16.05 and subheadings 05.15 A and 23.01 B of the Common Customs Tariff shall be progressively abolished in accordance with the following timetable :

( a ) With regard to products imported into the other Member States of the Community from Portugal :

- on 1 March 1986 , each duty shall be reduced to 85,7 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 71,4 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 57,1 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 42,8 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 28,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 14,2 % of the basic duty ,

- the last reduction of 14,2 % shall be made on 1 January 1992 .

( b ) With regard to products imported into Portugal from the other Member States of the Community :

- on 1 March 1986 , each duty shall be reduced to 87,5 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 75 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 62,5 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 50 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 37,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 25 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 12,5 % of the basic duty ,

- the last reduction of 12,5 % shall be made on 1 January 1993 .

2 . Notwithstanding paragraph 1 , customs duties on imports applicable to prepared or preserved sardines , falling within subheading 16.04 D of the Common Customs Tariff , between Portugal and the other Member States of the Community , shall be progressively abolished in accordance with the following timetable :

- on 1 March 1986 , each duty shall be reduced to 90,9 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 81,8 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 72,7 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 63,6 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 54,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 45,4 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 36,3 % of the basic duty ,

- on 1 January 1993 , each duty shall be reduced to 27,2 % of the basic duty ,

- on 1 January 1994 , each duty shall be reduced to 18,1 % of the basic duty ,

- on 1 January 1995 , each duty shall be reduced to 9 % of the basic duty ,

the last reduction of 9 % shall be made on 1 January 1996 .

3 . Notwithstanding paragraph 1 , customs duties on imports in the Member States of the Community from Portugal for fresh , chilled or frozen sardines falling within subheading 03.01 B I d ) of the Common Customs Tariff and prepared or preserved tuna and anchovies falling within subheadings 16.04 E and 16.04 ex F of the Common Customs Tariff , shall be progressively abolished in accordance with the following timetable :

- on 1 March 1986 , each duty shall be reduced to 87,5 % of the basic duty ,

- on 1 January 1987 each duty shall be reduced to 75 % of the basic duty ,

- on 1 January 1988 each duty shall be reduced to 62,5 % of the basic duty ,

- on 1 January 1989 each duty shall be reduced to 50 % of the basic duty ,

- on 1 January 1990 each duty shall be reduced to 37,5 % of the basic duty ,

- on 1 January 1991 each duty shall be reduced to 25 % of the basic duty ,

- on 1 January 1992 each duty shall be reduced to 12,5 % of the basic duty ,

- the last reduction of 12,5 % shall be made on 1 January 1993 .

4 . Notwithstanding Article 197 , the Portuguese Republic shall , for the fishery products referred to in paragraph 1 , alter its tariff applicable to third countries by reducing the variation between the basic duties and the Common Customs Tariff duties in accordance with the following detailed rules :

- From 1 March 1986 , the Portuguese Republic shall apply a duty reducing by 12,5 % the variation between the basic duty and that of the Common Customs Tariff .

- From 1 January 1987 :

( a ) for tariff headings for which the basic duties do not vary by more than 15 % either above or below the Common Customs Tariff duties , these latter duties shall apply ;

( b ) in the other cases , the Portuguese Republic shall apply a duty reducing the variation between the basic duties and the Common Customs Tariff duties in seven equal instalments of 12,5 % on the following dates :

- 1 January 1987 ,

- 1 January 1988 ,

- 1 January 1989 ,

- 1 January 1990 ,

- 1 January 1991 ,

- 1 January 1992 .

The Portuguese Republic shall apply the Common Customs Tariff in its entirety from 1 January 1993 .