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Article 178

1 . From 1 March 1986 , the Kingdom of Spain shall progressively apply the generalized preference system for products other than those listed in Annex II to the EEC Treaty starting from the basic duties referred to in Article 30 ( 1 ) . However , as regards the products listed in Annex XVII , the Kingdom of Spain shall progressively align itself by 31 December 1992 on the rates of the generalized preference system starting from the basic duties referred to in Article 30 ( 2 ) . The timetable of these alignments shall be the same as that referred to in Article 37 .

2 . ( a ) As far as the products listed in Annex II to the Treaty are concerned , the preferential rates provided for or calculated shall be applied progressively to the duties actually levied by the Kingdom of Spain with regard to third countries , following the general procedures referred to under ( b ) or the special procedures referred to in Articles 97 and 153 .

( b ) The Kingdom of Spain shall apply , as from 1 March 1986 , a duty which reduces the variation between the rate of the basic duty and the rate of the preferential duty in accordance with the following timetable :

- on 1 March 1986 , the variation shall be reduced to 90,9 % of the original variation ,

- on 1 January 1987 , the variation shall be reduced to 81,8 % of the original variation ,

- on 1 January 1988 , the variation shall be reduced to 72,7 % of the original variation ,

- on 1 Januar 1989 , the variation shall be reduced to 63,6 % of the original variation ,

- on 1 January 1990 , the variation shall be reduced to 54,5 % of the original variation ,

- on 1 January 1991 , the variation shall be reduced to 45,4 % of the original variation ,

- on 1 January 1992 , the variation shall be reduced to 36,3 % of the original variation ,

- on 1 January 1993 , the variation shall be reduced to 27,2 % of the original variation ,

- on 1 January 1994 , the variation shall be reduced to 18,1 % of the original variation ,

- on 1 January 1995 , the variation shall be reduced to 9,0 % of the original variation .

The Kingdom of Spain shall apply the preferential rates in full as from 1 January 1996 .

( c ) By way of derogation from point ( b ) , for fisheries 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 , the Kingdom of Spain shall apply , as from 1 March 1986 , a duty reducing the variation between the rate of the basic duty and the rate of the preferential duty according to the following system :

- on 1 March 1986 , the variation shall be reduced to 87,5 % of the original variation ,

- on 1 January 1987 , the variation shall be reduced to 75,0 % of the original variation ,

- on 1 January 1988 , the variation shall be reduced to 62,5 % of the original variation ,

- on 1 January 1989 , the variation shall be reduced to 50,0 % of the original variation ,

- on 1 January 1990 , the variation shall be reduced to 37,5 % of the original variation ,

- on 1 January 1991 , the variation shall be reduced to 25,0 % of the original variation ,

- on 1 January 1992 , the variation shall be reduced to 12,5 % of the original variation .

The Kingdom of Spain shall apply the preferential rates in full as from 1 January 1993 .