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ANNEX XXXII

List provided for in Article 378 of the Act of Accession

I . CUSTOMS LEGISLATION

1 . Council Directive 69/73/EEC of 4 March 1969 ( OJ No L 58 , 8 . 3 . 1969 , p . 1 ) , as amended by :

- the 1972 Act of Accession ( OJ No L 73 , 27 . 3 . 1972 , p . 14 ) ,

- Council Directive 72/242/EEC of 27 June 1972 ( OJ No L 151 , 5 . 7 . 1972 , p . 16 ) ,

- Council Directive 76/119/EEC of 18 December 1975 ( OJ No L 24 , 30 . 1 . 1976 , p . 58 ) ,

- the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) ,

- Council Directive 83/89/EEC of 7 February 1983 ( OJ No L 59 , 5 . 3 . 1983 , p . 1 ) ,

- Council Directive 83/307/EEC of 13 June 1983 ( OJ No L 162 , 22 . 6 . 1983 , p . 20 ) , as corrected in OJ No L 272 , 5 . 10 . 1983 , p . 22 ,

- Commission Directive 84/444/EEC of 26 July 1984 ( OJ No L 245 , 14 . 9 . 1984 , p . 28 ) .

( a ) The Kingdom of Spain is authorized to retain the authorizations for inward processing traffic issued before accession under the conditions subject to which they were granted , until the expiry of their validity but not later than 31 December 1987 .

With regard to inward processing traffic carried out in free zones , this derogation shall apply only to the undertakings appearing on the following list .

If conditions of competition are affected by the derogations laid down in the preceding subparagraphs , appropriate measures will be taken under the procedure fixed by that Directive .

Free zone of Vigo

- Citroen Hispania SA

Authorized by the Ministerial Order of 31 July 1957 for the manufacture of motor vehicles , engines and parts .

- Industrias Mecanicas de Galicia SA - INDUGASA

Authorized by the Ministerial Order of 29 October 1973 for the manufacture of Hooke's joints for motorcars .

- Ferroplast SA

Authorized by the Ministerial Order of 8 March 1967 for the manufacture of articles relating to locks and of products made of plastic .

- Porcelanas de Vigo SA - POVISA

Authorized by the Ministerial Order of 2 March 1974 for the manufacture of china and ceramic transfers .

Free zone of Barcelona

- Sociedad Espanola de Automoviles de Turismo - SEAT

Authorized by the Ministerial Order of 16 April 1952 for the manufacture of passenger vehicles and parts .

- Motor Ibérica SA - MISA

Authorized by the Ministerial Order of 13 January 1959 for the manufacture of lorries , tractors , agricultural and industrial machinery , engines and parts .

- Fabricacion de Envases Metalicos SA - FEMSA

Authorized by the Ministerial Order of 14 January 1963 for cutting continuous strips intended for the production of the bottoms and sides of drums .

Free zone of Cadiz

- Factorias Oleicolas Industriales SA - FOISA

Authorized by the Ministerial Order of 23 March 1961 for the refining and mixing of oils , vegetable fats and animal fats .

- Dragados y Construcciones SA

Authorized by the Ministerial Order of 27 March 1979 for the repair of its own machinery used abroad .

- Jose Belmonte Sanchez - industria auxiliar del mueble

Authorized by the Ministerial Order of 30 July 1981 for the production of sections of reconstituted wood covered with a PVC film and intended for the manufacture of drawers .

( b ) Notwithstanding Articles 24 and 25 , the Kingdom of Spain is authorized to introduce progressively , that is to say in a manner adapted to each individual case , the Community rules applicable in equivalent compensation processing .

The authorizations containing a derogation from Articles 24 and 25 of the Directive referred to above may be issued until 31 December 1987 . Any operation undertaken under these authorizations will have to be entirely executed before 1 January 1990 .

If the conditions of competition are affected by the derogations provided for in the preceding subparagraphs , appropriate measures shall be taken under the procedure fixed by that Directive .

( c ) The Portuguese Republic is authorized :

- to retain authorizations for inward processing traffic issued before accession under the conditions subject to which they were granted ,

- to issue authorizations for inward processing traffic after accession under the conditions provided for in the provisions existing in Portugal on 31 December 1985 .

In any event , the period of validity of the abovementioned authorizations may not go beyond 31 December 1987 .

If conditions of competition are affected by the derogations laid sown in the preceding paragraphs , appropriate measures will be taken under the procedure fixed by that Directive .

2 . Council Directive 69/75/EEC of 4 March 1969 ( OJ No L 58 , 8 . 3 . 1969 , p . 11 ) , as amended by :

- the 1972 Act of Accession ( OJ No L 73 , 27 . 3 . 1972 , p . 14 ) ,

- Council Directive 76/634/EEC of 22 July 1976 ( OJ No L 223 , 16 . 8 . 1976 , p . 17 ) ,

- the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) .

The capital equipment installed in Spanish Free Zones before accession by undertakings appearing in the following list and intended to be used in those zones need not comply with the conditions set out in the Directive .

Should the capital equipment referred to in the previous subparagraph no longer be used on those free zones but be definitively imported into the territory of the enlarged Community , the customs duties relevant to them shall apply .

Free zone of Vigo

- Citroen Hispania SA

Authorized by the Ministerial Order of 31 July 1957 for the manufacture of motor vehicles , engines and parts .

- Industrias Mecanicas de Galicia SA - INDUGASA

Authorized by the Ministerial Order of 29 October 1973 for the manufacture of Hooke's joints for motor cars .

- Ferroplast SA

Authorized by the Ministerial Order of 8 March 1967 for the manufacture of articles relating to locks and of products made of plastic .

- Porcelanas de Vigo SA - POVISA

Authorized by the Ministerial Order of 2 March 1974 for the manufacture of china and ceramic transfers .

Free zone of Barcelona

- Sociedad Espanola de Automoviles de Turismo - SEAT

Authorized by the Ministerial Order of 16 April 1952 for the manufacture of passenger vehicles and parts .

- Motor Ibérica SA - MISA

Authorized by the Ministerial Order of 13 January 1959 for the manufacture of lorries , tractors , agricultural and industrial machinery , engines and parts .

- Fabricacion de Envases Metalicos SA - FEMSA

Authorized by the Ministerial Order of 14 January 1963 for cutting continuous strips intended for the production of the bottoms and sides of drums .

Free zone of Cadiz

- Factorias Oleicolas Industriales SA - FOISA

Authorized by the Ministerial Order of 23 March 1961 for the refining and mixing of oils , vegetable fats and animal fats .

- Dragados y Construcciones SA

Authorized by the Ministerial Order of 27 March 1979 for the repair of its own machinery abroad .

- José Belmonte Sanchez - Industria auxiliar del mueble

Authorized by the Ministerial Order of 30 July 1981 for the production of sections of reconstituted wood covered with a PVC film and intended for the manufacture of drawers .

3 . Council Directive 71/235/EEC of 11 June 1971 ( OJ No L 143 , 29 . 6 . 1971 , p . 28 ) , as amended by Council Directive 76/634/EEC of 22 July 1976 ( OJ No L 223 , 16 . 8 . 1976 , p . 17 ) .

The Kingdom of Spain is authorized to continue , until 31 December 1987 , to apply its national legislation with reference to " usual forms of handling " for operations not covered by that Directive .

4 . Council Regulation ( EEC ) No 754/76 of 25 March 1976 ( OJ No L 89 , 2 . 4 . 1976 , p . 1 ) .

By way of derogation from Article 16 and until 31 December 1992 , in respect of the goods for which the period of application of the transitional measures laid down in the Act concerning the Conditions of Accession of Spain and Portugal to the Communities ends on that date and until 31 December 1995 , in respect of other goods , this Regulation shall not apply :

( a ) with regard to the Community as at present constituted , unless the returned goods were previously exported from a Member State of that Community ;

( b ) with regard to Spain and Portugal , unless the returned goods were previously exported from the Member State into which they have been reimported . Where an export drawback has been granted on these goods , the arrangements for returned goods shall apply to them only when the drawback has been refunded .

5 . Council Regulation ( EEC ) No 2102/77 of 20 September 1977 ( OJ No L 246 , 27 . 9 . 1977 , p . 1 )

The Kingdom of Spain and the Portuguese Republic are authorized to use their national export declaration forms until the implementation of Council Regulations ( EEC ) No 678/85 and ( EEC ) No 679/85 of 18 February 1985 ( OJ No L 79 , 21 . 3 . 1985 ) , it being understood that those declaration forms furnish the same details as those provided for in the forms annexed to Regulation ( EEC ) No 2102/77 .

6 . Council Regulation ( EEC ) No 3599/82 of 21 December 1982 ( OJ No L 376 , 31 . 12 . 1982 , p . 1 ) .

The Kingdom of Spain is authorized to retain authorizations for temporary entry issued before accession under the conditions subject to which they are granted until the expiry of their validity but not later than 31 December 1987 .