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Article 75

The following provisions shall apply to products the importation of which from third countries into the Community as at present constituted is subject to customs duties :

1 . Without prejudice to paragraphs 4 and 5 , customs duties on imports shall be progressively abolished between the Community as at present constituted and Spain 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 ,

- on 1 January 1993 , every duty shall be abolished .

However :

( a ) for products falling within Regulation ( EEC ) No 1035/72 , tariff dismantling shall take place over a transitional period of 10 years in accordance with the following procedure :

- for products for which a reference price is fixed , the duties shall be progressively abolished in eleven annual instalments in accordance with the following timetable :

- on 1 March 1986 , 10 % ,

- on 1 January 1987 , 10 % ,

- on 1 January 1988 , 10 % ,

- on 1 January 1989 , 10 % ,

- on 1 January 1990 , 25 % ,

- on 1 January 1991 , 15 % ,

- on 1 January 1992 , 4 % ,

- on 1 January 1993 , 4 % ,

- on 1 January 1994 , 4 % ,

- on 1 January 1995 , 4 % ,

- on 1 January 1996 , 4 % ,

- for the other products , customs duties 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 ,

- on 1 January 1996 , every duty shall be abolished ;

( b ) for products falling within Regulation ( EEC ) No 805/68 on the common organization of the market in beef and veal , customs duties on imports shall be progressively abolished in eight stages by 12,5 % at the beginning of each of the eight marketing years following accession ;

( c ) for oil seeds and oleagineous fruit falling under subheading 12.01 B of the Common Customs Tariff and for products falling within heading No 12.02 and subheading 23.04 B thereof , import duties shall be progressively abolished between the Community as at present constituted and Spain 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 ,

- on 1 January 1996 , every duty shall be abolished ;

( d ) for the products referred to in Article 1 ( 2 ) ( b ) of Regulation No 136/66/EEC , with the exception of those falling within heading No 12.02 and subheading 23.04 B of the Common Customs Tariff , the Community as at present constituted and the Kingdom of Spain shall apply unchanged their respective basic duties and charges having equivalent effect during the period of application in Spain of certain control mechanisms referred to in Article 94 .

On the expiry of that period , charges having an equivalent effect to customs duties shall be abolished in their entirety , and the customs duties shall be progressively abolished in accordance with the following timetable :

- on 1 January 1991 , each duty shall be reduced to 83,3 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 66,6 % of the basic duty ,

- on 1 January 1993 , each duty shall be reduced to 49,9 % of the basic duty ,

- on 1 January 1994 , each duty shall be reduced to 33,2 % of the basic duty ,

- on 1 January 1995 , each duty shall be reduced to 16,5 % of the basic duty ,

- on 1 January 1996 , every duty shall be abolished .

2 . Without prejudice to paragraphs 4 and 5 , for the purposes of the implementation by the Kingdom of Spain of the Common Customs Tariff , the following provisions shall apply :

( a ) For the following products :

- products falling within Regulation ( EEC ) No 805/68 ,

- products falling within Regulation ( EEC ) No 1035/72 and for which , for the whole or part of the marketing year , a reference price is fixed ,

- products falling within Regulation ( EEC ) No 337/79 on the common organization of the market in wine and for which a reference price is fixed ,

the Kingdom of Spain shall apply the Common Customs Tariff duties in their entirety from 1 March 1986 .

( b ) For oil seeds and oleaginous fruit falling under subheading 12.01 B of the Common Customs Tariff and all the products falling under heading No 12.02 and subheading 23.04 B thereof , so that the Common Customs Tariff may be progressively introduced , the Kingdom of Spain shall amend its tariff applicable to third countries as follows :

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

( bb ) In the other cases the Kingdom of Spain shall apply a duty reducing the variation between the basic duty and the Common

Customs Tariff duty in accordance with the following timetable :

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

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

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

- on 1 January 1989 , the variation shall be reduced to 63,6 % of the initial variation ,

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

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

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

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

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

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

The Kingdom of Spain shall apply the Common Customs Tariff in its entirety from 1 January 1996 .

( c ) For the products referred to in Article 1 ( 2 ) ( b ) of Regulation No 136/66/EEC , with the exception of those falling within heading No 12.02 and subheading 23.04 B of the Common Customs Tariff , the Kingdom of Spain shall apply unchanged its basic duties and charges having equivalent effect during the period of application in Spain of certain control mechanisms referred to in Article 94 .

On the expiry of that period , the Kingdom of Spain shall abolish charges having an equivalent effect to customs duties in their entirety and shall amend its tariff applicable to third countries as follows :

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

( bb ) In other cases the Kingdom of Spain shall reduce the variation between the basic duties and the Common Customs Tariff duties in accordance with the following timetable :

- on 1 January 1991 , the variation shall be reduced to 83,3 % of the initial variation ,

- on 1 January 1992 , the variation shall be reduced to 66,6 % of the initial variation ,

- on 1 January 1993 , the variation shall be reduced to 49,9 % of the initial variation ,

- on 1 January 1994 , the variation shall be reduced to 33,2 % of the initial variation .

- on 1 January 1995 , the variation shall be reduced to 16,5 % of the initial variation .

The Kingdom of Spain shall apply the Common Customs Tariff in its entirety from 1 January 1996 .

( d ) For the other products :

( aa ) The Common Customs Tariff duty shall be applied by the Kingdom of Spain in its entirety from 1 March 1986 , if its basic duties are less than or equal to those of the Common Customs Tariff , with the exception of :

- natural honey falling within heading No 04.06 of the Common Customs Tariff and unmanufactured tobacco and tobacco refuse falling within heading No 24.01 thereof , for which the Kingdom of Spain shall reduce the variation between the basic duty and the Common Customs Tariff duty in eight movements of 12,5 % , each movement taking place on 1 March 1986 and 1 January of the years 1987 to 1993 ,

- cocoa beans , whole or broken , raw or roasted falling within heading No 18.01 of the Common Customs Tariff and coffee , unroasted and not freed of caffeine falling within subheading 09.01 A I a ) thereof , for which the Kingdom of Spain shall reduce the variation between the basic duty and the Common Customs Tariff duty in accordance with the following timetable :

- on 1 March 1986 , the variation shall be reduced to 83,3 % of the initial variation ,

- on 1 January 1987 , the variation shall be reduced to 66,6 % of the initial variation ,

- on 1 January 1988 , the variation shall be reduced to 49,9 % of the initial variation ,

- on 1 January 1989 , the variation shall be reduced to 33,2 % of the initial variation ,

- on 1 January 1990 , the variation shall be reduced to 16,5 % of the initial variation .

From 1 January 1991 the Kingdom of Spain shall apply the Common Customs Tariff in its entirety .

( bb ) If Spanish basic duties are higher than the Common Customs Tariff duties , the Kingdom of Spain shall amend its tariff applicable to third countries as follows :

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

( ii ) In the other cases the Kingdom of Spain shall apply a duty reducing the variation between the basic duties and the Common Customs Tariff duties in eight equal instalments of 12,5 % , on the following dates :

- 1 March 1986 ,

- 1 January 1987 ,

- 1 January 1988 ,

- 1 January 1989 ,

- 1 January 1990 ,

- 1 January 1991 ,

- 1 January 1992 .

The Kingdom of Spain shall apply the Common Customs Tariff in its entirety from 1 January 1993 .

3 . Within the meaning of paragraphs 1 and 2 , the basic duty shall be that defined in Article 30 .

However :

- for the products referred to in Annex VIII , the basic duty shall be that which appears opposite each product ,

- for oil seeds and oleaginous fruit falling within subheading 12.01 B of the Common Customs Tariff and for products falling within heading No 12.02 and subheading 23.04 B thereof , subject under the previous national arrangements to the levy on import into Spain of the so-called " regulatory " or " variable compensatory " duties , the basic duty shall be fixed at a level to be determined under the conditions laid down in Article 91 , representative of the 1984/85 marketing year .

4 . For products subject to the common organization of markets , it may be decided , following the procedure laid down in Article 38 of Regulation No 136/66/EEC or , as the case may be , in the corresponding Articles of other Regulations setting up the common organization of agricultural markets , that :

( a ) Spain , at its request , shall :

- abolish the customs duties referred to in paragraph 1 or move towards the alignment with customs duties applicable to products other than those referred to in paragraph 2 ( a ) at a more rapid rate than laid down there ,

- suspend in whole or in part the customs duties on products imported from the present Member States ,

- suspend in whole or in part the customs duties on products imported from third countries for products other than those referred to in paragraph 2 ( a ) ;

( b ) the Community as at present constituted shall :

- abolish the customs duties referred to in paragraph 1 at a more rapid rate than laid down there ,

- suspend in whole or in part the customs duties on products imported from Spain .

For products which are not subject to the common organization of markets :

( a ) no decision is required for the Kingdom of Spain to apply the measures referred to in the first and second indents of point ( a ) of the first subparagraph ; the Kingdom of Spain shall inform the other Member States and the Commission of the measures taken ;

( b ) the Commission may suspend in whole or in part the customs duties applicable to products imported from Spain .

The customs duties resulting from an accelerated alignment or suspended customs duties may not be less than the customs duties on imports of the same products from other Member States .

5 . Should special difficulties arise on the market of products falling within subheadings 15.17 B II and 23.04 B of the Common Customs Tariff , the Kingdom of Spain may be authorized , in accordance with the procedure laid down in Article 38 of Regulation No 136/66/EEC to :

( a ) defer the reduction to be made , under point 1 ( c ) , to import duties in the Community as at present constituted ;

( b ) defer the reduction to be made , under point 2 ( b ) , to the variation existing between its basic duties and the Common Customs Tariff duties ;

( c ) increase , during such time as is strictly necessary to eliminate the difficulties encountered , the import duties referred to above in points ( a ) and ( b ) .