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Article 53

1 . Where the compensatory amounts referred to in Article 72 are applied in trade between the Community as at present constituted and the Kingdom of Spain to one or more of the basic products considered as having been used in the manufacture of goods covered by Council Regulation ( EEC ) No 3033/80 of 11 November 1980 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products , the following transitional measures shall be applied :

- A compensatory amount calculated on the basis of the compensatory amounts referred to in Article 72 and in accordance with the rules laid down by Regulation ( EEC ) No 3033/80 for calculating the variable component applicable to the goods covered by this Regulation shall be applied on importation of those goods into the Community as at present constituted from Spain .

- When the goods covered by Regulation ( EEC ) No 3033/80 are imported from third countries into Spain the variable component laid down by this Regulation shall be increased or reduced as the case may be by the compensatory amount referred to in the first indent .

- A compensatory amount determined on the basis of the compensatory amounts fixed for the basic products and in accordance with the rules applicable for the calculation of the refunds provided for in Council Regulation ( EEC ) No 3035/80 of 11 November 1980 laying down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty , and the criteria for fixing the amount of such refunds , shall , for the goods covered by this Regulation , be applied on exportation of those goods from the Community as at present constituted into Spain .

- Where products covered by Regulation ( EEC ) No 3035/80 are exported from Spain to third countries they shall be subject to the compensatory amount referred to in the third indent .

2 . The customs duty constituting the fixed component of the charge applicable , as from the date of accession , to imports into Spain of goods covered by Regulation ( EEC ) No 3033/80 shall be determined by deducting from the basic customs duty applied by the Kingdom of Spain to products originating in the Community as at present constituted a variable component equal to the variable component laid down in application of Regulation ( EEC ) No 3033/80 , increased or reduced , as the case may be , by the compensatory amount referred to in the first and third indents of paragraph 1 .

For the products falling within the headings of the Common Customs Tariff mentioned in Annex VII , the fixed component shall be equal to the duties which appear in the said Annex .

Spain may submit the products listed in Annex VII and the spirituous beverages falling within subheading 22.09 C of the Common Customs Tariff to Community surveillance for a seven-year transitional period for exclusively statistical purposes . Nevertheless imports of those products may not be delayed in any way as a result of this statistical surveillance being applied .

3 . The customs duty constituting the fixed component of the charge applicable as from the date of accession to imports into Spain from third countries of the goods covered by Regulation ( EEC ) No 3033/80 shall be equal to the higher of the two amounts determined as follows :

- The amount obtained by deducting from the basic customs duty applied by the Kingdom of Spain to imports from third countries a variable component equal to the variable component fixed pursuant to Regulation ( EEC ) No 3033/80 , increased or decreased , as the case may be , by the compensatory amount referred to in the first and third indents of paragraph 1 .

- The amount obtained by adding together the fixed component applicable to imports into Spain from the Community as at present constituted and the fixed component of the Common Customs Tariff duty ( or with regard to third countries benefiting from the Community generalized system of preferences , the fixed preferential component which the Community applies , where appropriate , to imports from those countries ) .

4 . By way of derogation from Article 30 , the customs duties applied by the Kingdom of Spain to imports from the Community and third countries shall be converted , as from the date of accession , into the type of duty and the units entered in the Common Customs Tariff . Conversion shall be made on the basis of the value of the goods imported into Spain during the last four three-month periods for which information is available or , in the absence of imports of the goods concerned into Spain , on the basis of the unit value of the same goods imported into the Community as at present constituted .

5 . Every fixed component applied in trade between the Community as at present constituted and the Kingdom of Spain shall be eliminated in accordance with Article 31 .

Every fixed component applied by the Kingdom of Spain to imports from third countries shall be aligned on the fixed component of the Common Customs Tariff duty ( or , where appropriate , on the fixed preferential component provided for in the Community generalized system of preferences ) , in accordance with Articles 37 and 40 .

6 . Where a reduction in the variable component of the Common Customs Tariff duty is granted to third countries benefiting from the Community generalized system of preferences , the Kingdom of Spain shall apply this variable preferential component as from the date of accession .