20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/105
COUNCILREGULATION (EEC)No3025/76
of13December1976
openingpreferentialtariffsfordevelopingcountriesforraworunmanufactured tobaccos
fallingwithinsubheading24.01AexIIoftheCommonCustomsTariff
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,andinparticular
Article43thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropean
Parliament (1),
WhereasintheJointDeclarationofIntentonthe
developmentoftraderelationswithSriLanka,India,
Malaysia,PakistanandSingapore(2),theCommunity
declareditsreadinesstoseeksolutionstothe
problemswhichmayariseinthefieldoftradefor
thecountriesreferredtoaswellasfordeveloping
countriessituatedinthesamegeographicalregion;applicabletosuchgoodsbyvirtueofthatRegulation,
and,inrespectofproductswhicharesubjecttothe
singlecustomsduty,ofareductioninsuchduty;
whereaspreferentialimportsoftheproducts
concernedcouldbeeffectedwithoutquantitative
restrictions;whereas,itappearsappropriatehowever,
inviewofthesensitiveness ofthetobaccosector
generallyandoftheneedtosafeguardtheinterests
oftheassociatedcountriesandoftheACPStatesin
thisfield,tolaydownfortheseraworunmanufac­
turedtobaccosspecialconditionsconsistingina
reductionofthecustomsdutyapplicabletothese
productswithinthelimitsofaCommunitytariff
ceiling;
WhereastheoffermadebytheCommunityincludes
aclausestatingthattheCommunitydrewupthe
offerontheassumptionthatallthemainindustrial­
izedcountrieswhicharemembersoftheOECD
wouldparticipateingrantingpreferencesandwould
makesimilareffortsinthisdirection;whereas,more­
over,itisevidentfromtheconclusionsworkedoutin
UNCTADthatthisoffer,whilebeingofatemporary
nature,doesnotconstitutea.bindingcommitment
and,inparticular,maybewithdrawnwhollyorin
partatalaterdate;whereasthispossibilitymaybe
adoptedinteraliawithaviewtoremedyingany
unfavourablesituationswhichmightariseinthe
ACPStatesfollowingtheimplementation ofthe
generalizedpreferencescheme;
Whereas,moreover,theconferenceofHeadsofState
orofGovernment oftheMemberStatesandthe
StatesaccedingtotheEuropeanCommunitiesheldin
Parisfrom19to21October1972invitedthe
CommunityinstitutionsandtheMemberStatespro­
gressivelytoadoptanoverallpolicyofdevelopment
cooperationonaworld-widescalecomprisingin
particulartheimprovementofgeneralizedpreferences
withtheaimofachievingasteadyincreaseinimports
ofmanufacturesfromthedevelopingcountries;
Whereastariffpreferenceshavebeenappliedasfrom
thesecondhalfof1971;whereas,however,forcer­
taintypesoftobaccothesaidsystemoftariffpre­
ferenceshasbeenmadeapplicablefrom1974;where­Whereas,particularlyforIndonesia,rawor
unmanufactured tobaccos,otherthanVirginiatype,
fallingwithinsubheading24.01AexII,representan
importantexportproduct;whereasthegeneralized
preferencesschememayconstituteasolutionfor
problemsarisinginthisconnection;whereasthese
typesoftobaccosshouldthereforebeincludedin
thegeneralizedpreferencesscheme;
Whereas,withinthecontextofUNCTAD,the
EuropeanEconomicCommunityofferedtogrant
tariffpreferencesoncertainprocessedagricultural
productsofChapters1to24oftheCommon
CustomsTariffwhichoriginateindeveloping
countries;whereasthepreferentialtreatment
proposedinthatofferconsists,inrespectofcertain
goodswhicharesubjecttothetradearrangements
laiddowninRegulation (EEC)No1059/69,ofa
reductioninthefixedcomponentofthecharge
HOJNoC259,4.11.1976,p.27.
(2)OJNoL73,27.3.1972,p.195.

NoL349/106 OfficialJournaloftheEuropeanCommunities 20.12.76
asitisappropriatetoextendthissystemhenceforth
alsofortobaccosfallingwithin'subheading24.01A
exII;
Whereasitisexpedient,therefore,thattheCom­
munityshouldopenfor1977forthesaidrawor
unmanufactured tobaccos,otherthanVirginiatype,
originatinginthecountriesandterritorieslistedin
theAnnex,aCommunityceilingof2500metrictons,
atacustomsdutyrateof7%withaminimumcharge
of33unitsofaccountandamaximumchargeof
45unitsofaccountper100kilogrammesnetweight;concernedarepresentedforcustomsclearanceunder
coverofdeclarationsthattheyareintendedforhome
useandareaccompaniedbyacertificateoforigin;
whereasthismethodofadministration mustmake
provisionforthere-introduction ofcustomsdutiesas
soonastheceilingisreachedatCommunitylevel;
Whereassuchmethodofadministration callsfor
verycloseandparticularlyrapidcooperationbetween
MemberStatesandtheCommission ,whichmust,in
particular,beabletoobservetheextenttowhich
chargesaremadeagainsttheceilingandinform
MemberStatesthereof;whereassuchcooperation
shouldbeparticularlycloseinviewoftheneedfor
theCommissiontobeabletotakeappropriate
measurestore-introduce customsdutieseither
generallyorindividually ,whentheceilingisreached;
Whereasmeasuresshouldbeprovidedforwhichwill
enableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereastothisend,theCommissionshouldbe
empoweredtore-introducepartiallyorwhollythe
levyingofcustomsdutiesinorderthatsuch
disruptionmaybeavoided,Whereas,inaccordancewithProtocol23totheAct
ofAccession (1),thegeneralizedtariffpreference
schemebecamefullyapplicableinthenewMember
Stateson1January1974;
HASADOPTED THISREGULATION :
Article1Whereas,fortheproductconcerned,thisscheme
would,however,involvetheapplicationinthenew
MemberStatesinthefirsthalfof1977ofcustoms
dutieshigherthanorveryclosetothosewhichwill
beappliedbythenewMemberStatestonon-member
countriesingeneralonthebasisoftheprovisionsof
theabovementioned Act;whereasthissituation
wouldcomplyneitherwiththespiritnorwiththe
verynatureofthegeneralizedpreferencescheme;
whereas,inordertomaintainanequivalent
preferentialmarginfortheseproductsalso,reduced
customsdutiesshouldduringthesaidperiodbe
appliedtothem,inaccordancewithdetailedrules
basedontheprincipleofmaintaining ,inthenew
MemberStates,apreferenceproportionaltothat
whichexistsbetweenthedutiesoftheCommon
CustomsTariffandthedutiesgiveninArticle1of
thisRegulation;whereas,withaviewtogranting
thebeneficiarydevelopingcountriesthebestpossible
treatment,inaccordancewiththeobjectivesofthe
preferencescheme,thedutiesgivenintheabovemen­
tionedArticle1shouldalsobeappliedwhereverthe
dutiescalculatedaccordingtotheabovementioned
detailedrulesprovetobehigherthanthem;whereas
itisessentialtoreservethebenefitofthistariff
suspensionforproductsoriginatinginthecountries
andterritoriesunderconsideration ,theconceptof
'originatingproducts'beingdeterminedinaccordance
withtheprocedurelaiddowninArticle14ofCouncil
Regulation (EEC)No802/68of27June1968onthe
commondefinitionoftheconceptoftheoriginof
goods(2);1.From1Januaryto31December1977,theduties
undertheCommonCustomsTariffrelatingtoraw
orunmanufactured tobacco,otherthanVirginiatype,
fallingwithinsubheading24.01AexIIshallbe
suspendedat7%withinaminimumchargeof33
unitsofaccountper100kilogrammesnetweightand
amaximumchargeof45unitsofaccountper100
kilogrammesnetweight.
OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedtotheprod­
uctsmentionedabovethecustomsdutiesdetermined
bymultiplying,byacoefficientequaltothemargin
ofpreferencesexistingbetweenthedutygiveninthe
firstsubparagraph andtheCommonCustomsTariff
dutiesapplicable,thedutiesobtainedbyreducing
by80%thedifferencebetweenthelowestduty
appliedon1January1972tothedeveloping
countriessetoutintheAnnexandtheCommon
CustomsTariff. Whereasthechargingofimportsagainstaceiling
mustbecarriedoutasandwhenthetobaccos
However,thedutiesgiveninthefirstsubparagraph
shallbeappliedfrom1Januaryto30June1977,
wherethedutiesresultingfromtheabovementionedC)OJNoL73,27.3.1972,p.14.
(2)OJNoL148,28.6.1968,p.1.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/107
Article4
1.TheCommission ,inclosecooperationwiththe
MemberStates,shalltakeallnecessarymeasuresto
ensurethattheaboveprovisionsareapplied.
2.TheCommissionshallissueaRegulationto
re-introducethelevyingofcustomsdutiesinrespect
ofallthecountriesandterritoriesreferredtoin
Article1(2)inaccordancewithArticle2.calculationarehigherthanthem.From1July1977
thedutiesgiveninthefirstsubparagraph shallbe
applied.
2.Thistariffsuspensionshallapplysolelytoprod­
uctsoriginatinginthecountriesandterritorieslisted
intheAnnex.However,thoseimportswhichenjoy
exemptionfromcustomsdutiesunderotherprefer­
entialtariffarrangementsgrantedbytheCommunity
maynotbechargedagainsttheceilingreferredtoin
paragraph3.
ForthepurposesoftheapplicationofthisRegulation
theconceptof'originatingproducts'shallbe
determinedinaccordancewiththeprocedurelaid
downinArticle14ofRegulation (EEC)No802/68.
3.SubjecttoArticles2and4thissuspensionshall
begrantedforthetobaccosinquestionuptoa
Communityceilingof2500metrictons.ArticleS
MemberStatesshallinformtheCommission
periodicallyofimportsoftheproductsinquestion
chargedagainsttheCommunityceilinglaiddown
inArticle1(3).Thisinformationshallshowboth
thevalue,expressedinunitsofaccount,andthe
quantitiesexpressedinmetrictons.
Article6
Article2Whenproductsbenefitingfromthetreatmentpro­
videdforinArticle1areimportedintotheCom­
munityatsuchpricesthatCommunityproducersof
productssimilartoorindirectcompetitionwiththem
sufferorarelikelytosufferfromseriousdisadvan­
tage,thelevyingofcustomsdutiesmaybere­
introducedinwholeorinpartontheproductsin
questioninrespectofthecountriesorterritories
whicharethecauseofthedisadvantage .Such
measuresmayalsobetakeninthecaseofactual
orpotentialseriousdisadvantageinasingleregionof
theCommunity .Assoonastheceilingcalculatedinaccordancewith
theprovisionsofArticle1(3),whichislaiddown
forCommunityimportsofproductsoriginatinginall
ofthecountriesandterritoriesreferredtoinArticle1
(2),isreachedatCommunitylevel,thelevyingof
customsdutiesonimportsofthetobaccosfromall
thecountriesandterritoriesconcernedmayatany
timebere-introduced untiltheendoftheperiod
referredtoinArticle1(1).
Article7
Article31.TheCommissionmaydecide,bymeansofa
Regulation,tore-introducethelevyingofcustoms
dutiesforaspecifiedperiod,inordertoensurethat
Article6isapplied.
2.Intheeventofsuchactionbeingrequestedby
aMemberState,theCommissionshalldecidewithin
aperiodofnotmorethan10workingdaysafterthe
requesthasbeenreceivedandshallinformthe
MemberStatesofthisdecision.
3.AnyMemberStatemayrefertotheCouncilthe
measuretakenbytheCommission ,withinaperiodof
notmorethan10workingdaysafterithasbeen
informedthereof.Thefactthatthematterisreferred
totheCouncilshallnotcausethemeasuretobe
suspended.TheCouncilshallmeetimmediately .It
may,byactingonaqualifiedmajority,amendor
rescindthemeasureinquestion.1.Importsoftheproductsinquestionshallbe
chargedagainsttheCommunityceilingasandwhen
thetobaccosinquestionareenteredforhomeuse,
andprovidedthattheyareaccompanied bya
certificateoforiginpursuanttotheruleslaiddown
inArticle1(2).
2.Goodsmaybechargedagainsttheceilingonlyif
thecertificateoforiginreferredtoinparagraph1is
submittedbeforethedateonwhichthelevyingof
dutiesisre-introduced .
3.Theextenttowhichtheceilinghasbeenused
upshallbedeterminedatCommunitylevelonthe
basisoftheimportschargedinaccordancewith
paragraphs 1and2.

NoL349/108 OfficialJournaloftheEuropeanCommunities 20.12.76
Article8 thecommoncommercialpolicyunderArticle113
oftheTreaty.
Article9Articles6and7shallnotprejudicetheimplemen­
tationofthesafeguardclausesadoptedinpursuance
ofthecommonagriculturalpolicyunderArticle43
oftheTreatyandofthoseadoptedinpursuanceofThisRegulationshallenterintoforceon1January
1977.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,13December1976.
FortheCouncil
ThePresident
M.vanderSTOEL

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/109
ANNEX
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences
I.INDEPENDENT COUNTRIES
Afghanistan
Algeria
Angola
Argentina
Bahamas
Bahrain
Bangladesh
Barbados
Bénin
Bhutan
Bolivia
Botswana
Brazil
Burma
Burundi
Cameroon
CapeVerdeIslands
CentralAfricanRepublic
Chad
Chile
Colombia
Comoros
Congo,People'sRepublicof
CostaRica
Cuba
Cyprus
DominicanRepublic
Ecuador
Egypt,ArabRepublicof
EISalvador
EquatorialGuinea
Ethiopia
Fiji
Gabon
Gambia
Ghana
Grenada
Guatemala
Guinea
GuineaBissauGuyana
Haiti
Honduras
India
Indonesia
Iran
Ir.u]
IvoryCoast
Jamaica
Jordan
Kenya
KhmerRepublic
Korea(South)
Kuwait
Laos
Lebanon
Iesotho
Liberia
Libya
MalagasyRepublic
Malawi
Malaysia
MaldiveIslands
Mali
Mauritania
Mauritius
Mexico
Morocco
Mozambique
Nauru
Nepal
Nicaragua
Niger
Nigeria
Oman
Pakistan
Panama
PapuaNewGuinea
Paraguay
PeruPhilippines
Qatar
Romania
Rwanda
SaoTomeandPrincipe
SaudiArabia
Senegal
Seychelles
SierraLeone
Singapore
Somalia
SriLanka
Sudan
Surinam
Swaziland
Syria
Tanzania
Thailand
Togo
Tonga
TrinidadandTobago
Tunisia
Uganda
UnitedArabEmirates:
AbuDhabi
Dubai
RasalKhaimah
Fujairah
Ajman
Sharjah
UmmalQaiwain
UpperVolta
Uruguay
Venezuela
Vietnam
WesternSamoa
Yemen,People'sDemocratic
Republicof
YemenArabRepublic
Yugoslavia
Zaire
Zambia

NoL349/110 OfficialJournaloftheEuropeanCommunities 20.12.76
II.COUNTRIES ANDTERRITORIES
dependentoradministered,orforwhoseexternalrelationsMemberStatesoftheCommunity
orthirdcountriesarewhollyorpartlyresponsible
AfarsandIssas(Territoryofthe)
AustralianAntarcticTerritory
Belize
Bermuda
BritishAntarcticTerritory
BritishIndianOceanTerritory(Aldabra,Farquhar,ChagosArchipelago,Desroches)
BritishPacificOcean(*)
Brunei
CaymanIslandsandDependencies
ChristmasIsland
Cocos(Keeling)Islands
CornIslandsandSwanIslands
FalklandIslandsandDependencies
FrenchPolynesia
FrenchSouthernandAntarcticTerritories
Gibraltar
HeardIslandandMcDonaldIslands
HongKong
LeewardIslands(2)
Macao
Mayotte
NetherlandsAntilles
NewCaledoniaandDependencies
NorfolkIsland
PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship(*)
PortugueseTimor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SpanishterritoriesinAfrica
TerritoriesforwhichNewZealandisresponsible (CookIslands,NiueIsland,TokelauIslands
andRossDependency )
TurksandCaicosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WindwardIslands(4)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinter­
nationalstatusofcountriesorterritories .
(*)GilbertIslands,Tuvalu,BritishSolomonIslands,NewHebridesCondominium ,andPitcairnIslands.
(*)Antigua,Montserrat,StKitts-Nevis-Anguilla ,BritishVirginIslands.
(•)ThePacificIslandsadministeredbytheUnitedStatesofAmericainclude:Guam,AmericanSamoa(including
Swain'sIsland),MidwayIslands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacific
Islands(theCaroline,MarianasandMarshallIslands).
(4)Dominica,StLucia.StVincent.