20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/99
COUNCILREGULATION (EEC)No3024/76
of13December1976
opening,allocatingandprovidingfortheadministration ofaCommunitytariffquota
forraworunmanufactured Virginiatypetobaccosoriginatingindevelopingcountries
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity,andinparticular
Article43thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament(*)
WhereasintheJointDeclarationofIntent,onthe
developmentoftraderelationswithSriLanka,India,
Malaysia,PakistanandSingapore (2),theCommunity
declareditsreadinesstoseeksolutionstothe
problemswhichmayariseinthefieldoftradewith
thecountriesreferredto;
Whereas,ontheonehand,forseveralAsiancountries
oftheCommonwealth andparticularlyIndia,the
typesofummanufactured tobaccosconcernedarean
importantexportproductandtheflowoftradein
suchproductsislikelytobechangedasaresultof
theenlargementoftheCommunityand,ontheother
hand,thesecountriesareamongtheworsthitbythe
presenteconomiccrisis;whereasthesystemof
generalizedtariffpreferencesmayconstitutea
solutiontotheproblemsofthisnature;whereas
thesetypesoftobaccosshouldbeincludedinthe
generalizedpreferencesscheme;
Whereas,withinthecontextofUNCTAD,the
EuropeanEconomicCommunityofferedtogrant
tariffpreferencesoncertainprocessedagricultural
productsofChapters1to24oftheCommon
CustomsTariffwhichoriginateindeveloping
countries;whereasthepreferentialtreatment
proposedinthatofferconsists,inrespectofcertain
goodswhicharesubjecttothetradearrangements
laiddowninRegulation (EEC)No1059/69,ofa
reductioninthefixedcomponentofthecharge
applicabletosuchgoodsbyvirtueofthatRegulation,and,inrespectofproductswhicharesubjecttothe
singlecustomsduty,ofareductioninsuchduty;
whereaspreferentialimportsoftheproducts
concernedcouldbeeffectedwithoutquantitative
restrictions;whereasitappearsappropriate,however,
inviewofthesensitiveness ofthetobaccosector
generallyandoftheneedtosafeguardtheinterests
oftheassociatedcountriesandoftheACPStatesin
thisfield,tolaydownforraworunmanufactured
Virginiatypetobaccospecialconditionsconsistingin
areductionofthecustomsdutyapplicabletothese
productswithinthelimitsofaCommunitytariff
quota;
WhereastheoffermadebytheCommunityincludes
aclausestatingthattheCommunitydrewupthe
offerontheassumptionthatallthemainindustrial­
izedcountrieswhicharemembersoftheOECD
wouldparticipateingrantingpreferencesandwould
makesimilareffortsinthisdirection;whereas,more­
over,itisevidentfromtheconclusionsworkedoutin
UNCTADthatthisoffer,whilebeingofatemporary
nature,doesnotconstituteabindingcommitment
and,inparticular,maybewithdrawnwhollyorin
partatalaterdate;whereasthispossibilitymaybe
adoptedinteraliawithaviewtoremedyingany
unfavourablesituationswhichmightariseinthe
ACPStatesfollowingtheimplementation ofthe
generalizedpreferencescheme;
Whereas,moreover,theconferenceofHeadsofState
orofGovernment oftheMemberStatesandthe
StatesaccedingtotheEuropeanCommunities held
inParisfrom19to21October1972,invitedthe
CommunityinstitutionsandtheMemberStatespro­
gressivelytoadoptanoverallpolicyofdevelopment
cooperationonaworld-widescalecomprisingin
particulartheimprovementofgeneralizedpreferences
withtheaimofachievingasteadyincreaseinimports
ofmanufacturesfromthedevelopingcountries;
Whereastariffpreferenceshavebeenappliedasfrom
thesecondhalfof1971;whereas,however,forthe
flue-curedVirginiatypetobacco,thesaidsystemof
tariffpreferenceshasbeenmadeapplicablefrom1974
anditisappropriatetoapplythissystemhenceforth
forallVirginiatypetobaccos;(*)OJNoC259,4.11.1976,p.27.
(2)OJNoL73,27.3.1972,p.195.

NoL349/100 OfficialJournaloftheEuropeanCommunities 20.12.76
Statesuntilthisquotaisusedup;whereas,having
regardtotheprinciplessetoutabove,theCommunity
natureofthequotacanberespectedbyallocating
theCommunitytariffquotaamongMemberStates;
whereas,moreover,tothisendandinthecontextof
theutilizationsystem,theactualchargesagainstthe
quotamayrelateonlytoproductswhichhavebeen
enteredforhomeuseandwhichareaccompaniedby
acertificateoforigin;
Whereas,onthebasisoftheavailablestatisticaldata
whichcoveronlyarelativelybriefperiodandwhereas
theyshouldbeweightedonthebasisoftheestimates
whichmaybemadeinrespectofthequotayear,the
sharesinthequotaamountmaybesetoutas
follows:
Germany
Benelux
France
Italy
Denmark
Ireland10525metrictons
5700metrictons
1000metrictons
4000metrictons
1900metrictons
1975metrictonsWhereasitisexpedient,therefore,thattheCom­
munityshouldopenfor1977fortheserawor
unmanufactured tobaccos,originatinginthecountries
andterritorieslistedintheAnnex,aCommunity
tariffquotalimitedto60000metrictons,atacustoms
dutyrateof7%withaminimumchargeof15units
ofaccountper100kilogrammes netweightfor
Virginiatypetobaccosfallingwithinsubheading
24.01exBandwithamaximumchargeof45units
ofaccountper100kilogrammesnetweightforthe
Virginiatypetobaccosfallingwithinsubheadings
24.01AexIand24.01AexII;
Whereas,inaccordancewithProtocol23tothe
ActofAccession(*),thegeneralizedtariffpreference
schemebecamefullyapplicableinthenewMember
Stateson1January1974;
Whereas,forthetobaccosconcerned,thisscheme
would,however,involvetheapplicationinthenew
MemberStatesin1977ofcustomsdutieshigherthan
orveryclosetothosewhichwillbeappliedbythe
newMemberStatestonon-member countriesin
generalonthebasisoftheprovisionsoftheabove­
mentionedAct;whereasthissituationwouldcomply
neitherwiththespiritnorwiththeverynatureof
thegeneralizedpreferencescheme;whereas,inorder
tomaintainanequivalentpreferentialmarginfor
theseproductsalso,reducedcustomsdutiesshould
beappliedtothem,inaccordancewithdetailedrules
basedontheprincipleofmaintaining,inthenew
MemberStates,apreferenceproportionaltothat
whichexistsbetweenthedutiesoftheCommon
CustomsTariffandthedutiesgiveninArticle1of
thisRegulation;whereas,withaviewtogranting
thebeneficiarydevelopingcountriesthebestpossible
treatment,inaccordancewiththeobjectivesofthe
preferencescheme,thedutiesgivenintheabovemen­
tionedArticle1shouldalsobeappliedwhereverthe
dutiescalculatedaccordingtotheabovementioned
detailedrulesprovetobehigherthanthem;
Whereasthebenefitofthistariffquotashouldbe
reservedforproductsoriginatinginthecountriesand
territoriesunderconsideration ,theconceptof
'originatingproducts'beingdeterminedinaccordance
withtheprocedurelaiddowninArticle14ofCouncil
Regulation (EEC)No802/68of27June1968onthe
commondefinitionoftheconceptoftheoriginof
goods(2);
Whereasitisnecessarytoensureequaland
continuousaccessforallCommunityimporterstothe
abovementioned quotaandtheuninterruptedappli­
cationoftheratelaiddownforthisquotatoall
importsoftheproductsconcernedintoallMemberUnitedKingdom34900metrictons
Whereas,withoutaffectingtheCommunitynature
ofthetariffquotaunderconsideration ,itappears
possibletoprovidetemporarilyforautilization
schemebasedonasingleallocationamongthe
MemberStates;whereas,moreover,theallocation
setoutbythisRegulationinnowayprejudicesthe
possibilityofadoptingthegeneralmethodof
allocationofCommunitytariffquotascomprising
thesettingupofareserveshare;whereasatthis
transitionalstageitappearsfeasiblethatsuchallo­
cationcouldbemadeaccordingtotheamountsset
outabove;
Whereasmeasuressihouldbeprovidedforwhichwill
enableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereastothisend,theCommission shouldbe
empoweredtore-introducepartiallyorwhollythe
levyingofcustomsdutiesinorderthatsuchdisrup­
tionmaybeavoided;
WhereasthesharesoftheMemberStatesinthe
Communitytariffquota,inviewofitsdurationand
itsamount,donotappearinthisinstanceto
compromisetheequalaccessforCommunityim­
porterstoCommunitytariffquotas;whereasfor
thissamereasonitwouldappearexpedienttoallow
eachMemberStatetochoosethesystemforadmini­
steringitsshare;
WhereassincetheKingdomofBelgium,theKingdom
oftheNetherlandsandtheGrandDuchyofLuxem­
bourgareunitedinandrepresentedbytheBenelux
EconomicUnion,alltransactionsconcerningthe
administration ofsharesallocatedtothateconomic
unionmaybecarriedoutbyanyoneofitsmembers,(*)OJNoL73,27.3.1972,p.178.
(2)OJNoL148,28.6.1968,p.1.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/101
HASADOPTEDTHISREGULATION : Article2
TheCommunitytariffquotamentionedinArticle1
shallbeallocatedinshareswhich,foreachMember
State,shallbeoftheamountindicatedbelow:Article1
Germany
Benelux
France
Italy
Denmark
Ireland
UnitedKingdom10525metrictons
5700metrictons
1000metrictons
4000metrictons
1900metrictons
1975metrictons
34900metrictons1.From1Januaryto31December1977,aCommu­
nitytariffquotaof60000metrictonsshallbeopened
intheCommunityfortheimportsofrawor
unmanufactured Virginiatypetobaccosfallingwithin
subheadings24.01AexI,24.01AexIIand24.01
exBoftheCommonCustomsTariff.Withinthis
tariffquotathecustomsdutyshallbesuspended
at7%withaminimumchargeof15unitsofaccount
per100kilogrammesnetweightforVirginiatype
tobaccosfallingwithinsubheading24.01exBand
amaximumchargeof45unitsofaccountper100
kilogrammesnetweightforVirginiatypetobaccos
fallingwithinsubheadings24.01AexIand24.01A
exII.Article3
OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedthecustoms
dutiesdeterminedbymultiplying,byacoefficient
equaltothemarginofpreferencesexistingbetween
thedutygiveninthefirstsubparagraph andthe
CommonCustomsTariffdutiesapplicable,theduties
obtainedbyreducingby80%thedifferencebetween
thelowestdutyappliedon1January1972tothe
developingcountriessetoutintheAnnexandthe
CommonCustomsTariff.1.TheMemberStatesshallensurefreeaccessto
thesharewhichhasbeenallocatedtothemfor
importersoftheproductsconcernedwhoare
establishedontheirterritory.
2.TheextenttowhichthesharesofMemberStates
havebeenusedupshallbedeterminedonthe
basisofimportsofthesaidgoodswhichhavebeen
enteredforhomeuse,andwhichareaccompanied
byacertificateoforigininaccordancewiththerules
referredtoinArticle1(2).
3.Goodsmayqualifyforatariffquotaonlyifthe
certificateoforiginreferredtoinparagraph2is
submittedbeforethedateonwhichthelevyingof
dutiesisre-introduced .
Article4However,thedutiesgiveninthefirstsubparagraph
shallbeappliedfrom1Januaryto30June1977,
wherethedutiesresultingfromtheabovementioned
calculationarehigherthanthem.From1July1977
thedutiesgiveninthefirstsubparagraph shallbe
applied.MemberStatesshallinformtheCommission at
monthlyintervalsofimportsofthesaidgoods
chargedagainsttheirshares.Thisinformationshall
showboththevalueexpressedinunitsofaccount
andthequantityexpressedinmetrictons.2.Thistariffquotashallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
theAnnex.However,thoseimportswhichenjoy
exemptionfromcustomsdutiesunderotherpre­
ferentialtariffarrangementsgrantedbytheCommu­
nitymaynotbechargedagainstthistariffquota.Article5
ForthepurposesoftheapplicationofthisRegulation
theconceptof'originatingproducts'shallbede­
terminedinaccordancewiththeprocedurelaiddown
inArticle14ofRegulation (EEC)No802/68.Shouldimportsoftheproductsbenefitingunderthe
arrangementsprovidedforinArticle1beimported
intotheCommunityatpricessuchastoputorbe
likelytoputCommunityproducersofsimilaror
directlycompetitive productsataserious
disadvantagethecustomsdutiesappliedwithinthe
Communitymaybere-introduced inpartorinfull
forimportsoftheproductsinquestionfromthe
countryorcountriesorterritoryorterritorieswhich
arethecauseofsuchdisadvantage .Suchmeasures
mayalsobetakenintheeventofaseriousdisadvan­
tage,eitheractualorforeseeable,whichisconfined
toasingleregionoftheCommunity .Entrytothistariffquotashallbesubjecttothepro­
ductionofacertificateofauthenticityappearingin
thecertificateoforiginandmadeoutinaccordance
withtheprocedurereferredtointhesecond
subparagraph .

NoL349/102 OfficialJournaloftheEuropeanCommunities 20.12.76
Article6 Article7
Articles5and6shallnotprejudicetheapplicationof
theprotectiveclausesdrawnupinconnectionwith
thecommonagriculturalpolicypursuanttoArticle43
oftheTreatynorthosedrawnupinconnectionwith
thecommoncommercialpolicypursuanttoArticle
113oftheTreaty.
Article81.InordertoensurethatArticle5isapplied,the
Commissionmay,bywayofaRegulation,re-intro­
ducenormaldutiesforafixedperiod.
2.IftheCommissionhasactedattherequestofa
MemberState,theformershallgiveitsdecision
withinamaximumperiodof10workingdaysfrom
thedateofreceiptoftherequestandshallinformthe
MemberStateoftheactionithastaken.
3.EachMemberStatemayreferthemeasuretaken
bytheCommissiontotheCouncilwithinaperiodof
10workingdaysfollowingthedateitwasnotified.
Thefactthatthematterhasbeenreferredtothe
Councilshallnotconstitutethesuspensionofthe
measure.TheCouncilshallmeetwithoutdelay.
Actingonaqualifiedmajority,itmayamendor
repealthemeasureinquestion.MemberStatesandtheCommissionshallcooperate
closelytoensurethattheaboveArticlesareobserved.
Article9
ThisRegulationshallenterintoforceon1January
1977.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,13December1976.
FortheCouncil
ThePresident
M.vanderSTOEL

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/103
ANNEX
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences
I.INDEPENDENT COUNTRIES
Afghanistan Guyana Philippines
AlgeriaHaiti Qatar
AngolaHonduras Romania
Argentina India Rwanda
Bahamas IndonesiaSaoTomeandPrincipe
Bahrain IranSaudiArabia
Bangladesh IraqSenegal
Barbados IvoryCoastSeychelles
Bénin JamaicaSierraLeone
Bhutan JordanSingapore
Bolivia KenyaSomalia
Botswana KhmejrRepublicSriLanka
Brazil Korea(South)Sudan
Burma KuwaitSurinam
Burundi LaosSwaziland
Cameroon LebanonSyria
CapeVerdeIslandsIesothoTanzania
CentralAfricanRepublic LiberiaThailand
Chad LibyaTogo
Chile MalagasyRepublicTonga
Colombia MalawiTrinidadandTobago
Comoros MalaysiaTunisia
Congo,People'sRepublicof MaldiveIslandsUganda
CostaRica MaliUnitedArabEmirates:
Cuba MauritaniaAbuDhabi
Cyprus Mauritius Dubai
DominicanRepublic Mexico RasalKhaimah
Ecuador Morocco Fujairah
Egypt,ArabRepublicof
ElSalvadorMozambique
NauruAjman
Sharjah
UmmalQaiwain
EquatorialGuinea NepalUpperVolta
Ethiopia NicaraguaUruguay
Fiji Niger Venezuela
GabonNigeria Vietnam
Gambia OmanWesternSamoaGhana PakistanYemen,People'sDemocraticGrenada'Panama Republicof
Guatemala PapuaNewGuinea YemenArabRepublic
Guinea Paraguay Yugoslavia
GuineaBissau Peru Zaire
Zambia

NoL349/104 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(*)
Macao
Mayotte
NetherlandsAntilles
NewCaledoniaandDependencies
NorfolkIsland
PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship (s)
PortugueseTimor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SpanishterritoriesinAfrica
TerritoriesforwhichNewZealandisresponsible (CookIslands,NiueIsland,TokelauIslands
andRossDependency )
TurksandCaicosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WindwardIslands(4)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinter­
nationalstatusofcountriesorterritories.
(l)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,ScVincent.