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THE FOLLOWING PROVISIONS SHALL APPLY TO PRODUCTS THE IMPORTATION OF WHICH FROM THIRD COUNTRIES INTO THE COMMUNITY AS ORIGINALLY CONSTITUTED IS SUBJECT TO CUSTOMS DUTIES :

1 . CUSTOMS DUTIES ON IMPORTS SHALL BE PROGRESSIVELY ABOLISHED BETWEEN THE COMMUNITY AS ORIGINALLY CONSTITUTED AND THE NEW MEMBER STATES AND BETWEEN THE NEW MEMBER STATES THEMSELVES IN FIVE STAGES . THE FIRST REDUCTION , WHICH SHALL REDUCE THE CUSTOMS DUTIES TO 80 % OF THE BASIC DUTY , AND THE FOUR OTHER REDUCTIONS OF 20 % EACH , SHALL BE MADE IN ACCORDANCE WITH THE FOLLOWING TIMETABLE :

( A ) FOR PRODUCTS COVERED BY THE COMMON ORGANIZATION OF THE MARKET IN BEEF AND VEAL : AT THE START OF EACH MARKETING YEAR , THE FIRST REDUCTION TAKING PLACE IN 1973 ;

( B ) FOR PRODUCTS COVERED BY REGULATION NO 23 ON THE PROGRESSIVE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKET IN FRUIT AND VEGETABLES , BY REGULATION ( EEC ) NO 234/68 ON THE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKET IN LIVE TREES AND OTHER PLANTS , BULBS , ROOTS AND THE LIKE , CUT FLOWERS AND ORNAMENTAL FOLIAGE , AND BY REGULATION ( EEC ) NO 865/68 ON THE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKET IN PRODUCTS PROCESSED FROM FRUIT AND VEGETABLES : ON 1 JANUARY EACH YEAR , THE FIRST REDUCTION TAKING PLACE ON 1 JANUARY 1974 ;

( C ) FOR OTHER AGRICULTURAL PRODUCTS : IN ACCORDANCE WITH THE TIMETABLE LAID DOWN IN ARTICLE 32 ( 1 ) , THE FIRST REDUCTION , HOWEVER , TAKING PLACE ON 1 JULY 1973 .

2 . FOR THE PURPOSE OF THE PROGRESSIVE INTRODUCTION OF THE COMMON CUSTOMS TARIFF , EACH NEW MEMBER STATE SHALL REDUCE THE DIFFERENCE BETWEEN THE BASIC DUTY AND THE DUTY IN THE COMMON CUSTOMS TARIFF BY SUCCESSIVE AMOUNTS OF 20 % . THESE MOVES TOWARDS ALIGNMENT SHALL BE MADE ON THE DATES LAID DOWN IN PARAGRAPH 1 FOR THE PRODUCTS IN QUESTION . FOR THE PRODUCTS REFERRED TO IN PARAGRAPH 1 ( C ) , THE MOVES TOWARDS ALIGNMENT SHALL FOLLOW THE TIMETABLE LAID DOWN IN ARTICLE 39 ( 1 ) .

HOWEVER , IN THE CASE OF TARIFF HEADINGS IN RESPECT OF WHICH THE BASIC DUTIES DO NOT DIFFER BY MORE THAN 15 % IN EITHER DIRECTION FROM THE DUTIES IN THE COMMON CUSTOMS TARIFF , THE LATTER DUTIES SHALL BE APPLIED FROM THE DATE OF THE FIRST MOVE TOWARDS ALIGNMENT FOR EACH CATEGORY OF PRODUCTS IN QUESTION .

3 . IN RESPECT OF THE SECOND , THIRD AND FOURTH REDUCTIONS OR MOVES TOWARDS ALIGNMENT , THE COUNCIL , ACTING BY A QUALIFIED MAJORITY ON A PROPOSAL FROM THE COMMISSION , MAY DECIDE THAT , IN RESPECT OF ONE OR MORE OF THE NEW MEMBER STATES , THE DUTIES APPLICABLE TO ONE OR MORE OF THE PRODUCTS REFERRED TO IN PARAGRAPH 1 ( B ) SHALL , FOR ONE YEAR , DEPART FROM THE DUTIES RESULTING FROM THE APPLICATION OF PARAGRAPH 1 OR , AS THE CASE MAY BE , PARAGRAPH 2 .

THIS DEPARTURE MAY NOT EXCEED 10 % OF THE AMOUNT OF THE MODIFICATION TO BE MADE UNDER PARAGRAPH 1 OR 2 .

IN THAT EVENT , THE DUTIES TO BE APPLIED FOR THE FOLLOWING YEAR SHALL BE THOSE WHICH WOULD HAVE RESULTED FROM APPLYING PARAGRAPH 1 OR , AS THE CASE MAY BE , PARAGRAPH 2 , IF THE DEPARTURE HAD NOT BEEN DECIDED UPON . HOWEVER , FOR THAT YEAR , A FURTHER DEPARTURE FROM THOSE DUTIES MAY BE DECIDED UPON IN ACCORDANCE WITH THE CONDITIONS SET OUT IN THE ABOVE SUBPARAGRAPHS .

ON 1 JANUARY 1978 , THE CUSTOMS DUTIES ON THESE PRODUCTS SHALL BE ABOLISHED AND THE NEW MEMBER STATES SHALL APPLY IN FULL THE COMMON CUSTOMS TARIFF .

4 . IN RESPECT OF PRODUCTS COVERED BY A COMMON ORGANIZATION OF THE MARKET , THE NEW MEMBER STATES MAY , IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 26 OF REGULATION NO 120/67/EEC ON THE COMMON ORGANIZATION OF THE MARKET IN CEREALS OR , AS THE CASE MAY BE , LAID DOWN IN THE CORRESPONDING ARTICLES OF THE OTHER REGULATIONS ON THE ESTABLISHMENT OF A COMMON ORGANIZATION OF AGRICULTURAL MARKETS , BE AUTHORIZED TO ABOLISH THE CUSTOMS DUTIES REFERRED TO IN PARAGRAPH 1 , OR TO ALIGN DUTIES AS PROVIDED FOR IN PARAGRAPH 2 , OR BOTH , AT A MORE RAPID RATE THAN THAT LAID DOWN IN THE PRECEDING PARAGRAPHS OR TO SUSPEND IN WHOLE OR IN PART THE CUSTOMS DUTIES ON PRODUCTS IMPORTED FROM OTHER MEMBER STATES .

IN RESPECT OF OTHER PRODUCTS , NO AUTHORIZATION SHALL BE REQUIRED FOR THE INTRODUCTION OF THE MEASURES REFERRED TO IN THE PRECEDING SUBPARAGRAPH .

THE CUSTOMS DUTIES RESULTING FROM AN ACCELERATED ALIGNMENT SHALL NOT BE LESS THAN THE CUSTOMS DUTIES ON IMPORTS OF THE SAME PRODUCTS FROM OTHER MEMBER STATES .

EACH NEW MEMBER STATE SHALL INFORM THE OTHER MEMBER STATES AND THE COMMISSION OF THE MEASURES TAKEN .