NoL135/42 OfficialJournaloftheEuropeanCommunities 24.5.76
COUNCILREGULATION (EEC)No1167/76
of17May1976
amendingAnnexIVtoRegulation (EEC)No816/70layingdownadditionalprovisions
forthecommonorganizationofthemarketinwineandtheCommonCustomsTariff
asregardstheexchangeratesapplicabletocustomsdutiesoncertainwines
THECOUNCIL OFTHEEUROPEAN
COMMUNITIES ,Whereastheuseofarateofexchangedifferent
fromtheseratesforconvertingonecurrencyinto
anothercouldleadtodistortionintrade;
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,andinparticular
Article43thereof,Whereasthissituationpresentsaspecialproblem
inthecaseofthesystemofreferencepricesappli­
cabletowine;
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament I1),Whereas,forthisproduct,CouncilRegulation
(EEC)No2506/75of29September1975laying
downspecialrulesfortheimportationofproducts
inthewine-growing sectororiginatingincertain
thirdcountries(6),asamendedbyRegulation (EEC)
No1166/76(7),providesthatthefree-at-frontier
referencepriceshallequalthereferencepriceless
customsduties;whereasthesameruleshouldbe
appliedtotheseamounts,whicharefixedinunits
ofaccount,whentheyareconvertedintonational
currencies,sothattheeffectiveleveloftheoffer
priceaftercustomsclearancecanbeestimatedon
astandardbasis,bothtoensurethatthereference
priceisapplieduniformlywithoutanyartificial
alterationoftradepatternsandtoallowthethird
countriesconcernedtobenefitfullyfromthead­
vantagesresultingfromthetariffconcessions ,
whereappropriate ;whereasarateofexchange
fixedinaccordancewithRegulationNo129should
beappliedinthiscase;WhereasGeneralRuleC3inSection1ofPartI
oftheAnnextoCouncilRegulation (EEC)No950/
68of28June1968ontheCommonCustoms
Tariff(2),aslastamendedbyRegulation (EEC)
No1165/76(3),providesthattheunitofaccount
byreferencetowhichcertainspecificcustoms
dutiesareexpressedorthescopeofcertainheadings
orsubheadingsisdefinedhasavalueof0*88867088
grammeoffinegold;
WhereasCouncilRegulationNo129onthevalue
oftheunitofaccountandtheexchangeratestobe
appliedforthepurposesofthecommonagricultural
policy(4),aslastamendedbyRegulation (EEC)
No2543/73(5),allowsmeasurestobetakenwhich
derogatefromtheprincipleofaparvalueforthe
conversionofonecurrencyintoanother;whereas
representative rateshavebeenadoptedintheagri­
culturalsectorundertheseprovisions ;WhereasAnnexIVtoCouncilRegulation (EEC)
No816/70of28April1970layingdownadditional
provisionsforthecommonorganization ofthe
marketinwine(8),aslastamendedbyRegulation
(EEC)No1160/76(9),amendstheCommonCus­
tomsTariff,
(*)Opiniondeliveredon10May1976(notyetpublished
intheOfficialJournal).
(2)OJNoL172,22.7.1968,p.1. («)OJNoL256,2.10.1975,p.2.
(3)Seepage39ofthisOfficialJournal. (7)Seepage41ofthisOfficialJournal.
(4)OJNo106,30.10.1962,p.2553/62. (8)OJNoL99,5.5.1970,p.1.
(5)OJNoL263,19.9.1973,p.1. (9)Seepage1ofthisOfficialJournal.

24.5.76 OfficialJournaloftheEuropeanCommunities NoL135/43
HASADOPTED THISREGULATION : ofthetableofproductsfallingwithinsubheading
22.05C.
Article2Article1
ThisRegulationshallenterintoforceonthethird
dayfollowingitspublicationintheOfficialJournal
oftheEuropeanCommunities .InAnnexIV'AmendmenttotheCommonCustoms
Tariff'toRegulation (EEC)No816/70ishereby
replacedbytheAnnextothisRegulationinrespectItshallapplyfrom1July1976.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,17May1976.
FortheCouncil
ThePresident
J.HAMILIUS

NoL135/44 OfficialJournaloftheEuropeanCommunities 24.5.76
ANNEX
Rateofduty
CCT
heading
NoDescription Autonomous
%
orlevy
(L)Conventional
%
1 2 I3 4
22.05C.Other:
I.Ofanactualalcoholicstrengthnotexceeding13°,incontainershold­
ing:
a)Twolitresorless 12u.a.
perhi(a)(c)—
b)Morethantwolitres 9u.a.
perhi(a)(c)9u.a.
perhi(c)
II.Ofanactualalcoholicstrengthexceeding13°butnotexceeding15°,
incontainersholding:
a)Twolitresorless 14u.a.
perhi(a)(c)—
b)Morethantwolitres 11u.a.
perhi(a)(c)11u.a.
perhi(c)
III.Ofanactualalcoholicstrengthexceeding15°butnotexceeding18°,
incontainersholding:
a)Twolitresorless:
1.Port,Madeira,sherry,Tokay(AszuandSzamorodni )and
Setúbalmuscatel(b)
2.Other15u.a.
perhi
17u.a.
perhi(a)(c)13*5u.a.
perhi
b)Morethantwolitres:
1.Port,Madeira,sherryandSetúbalmuscatel(b)
2.Tokay(AszuandSzamorodni )(b)
3.Other12u.a.
perhi
12u.a.
perhi
14u.a.
perhi(a)(c)11u.a.
perhi
IV.Ofanactualalcoholicstrengthexceeding18°butnotexceeding22°,
incontainersholding:
a)Twolitresorless:
1.Port,Madeira,sherry,Tokay(AszuandSzamorodni )and
Setúbalmuscatel(b)
2.Other16u.a.
perhi
19u.a.
perhi(a)(c)14-5u.a.
perhi
19u.a.
perhi(c)

24.5.76 OfficialJournaloftheEuropeanCommunities NoL135/45
Rateofduty
CCT
heading Description Autonomous
No %
orlevyConventional
%
(L)
1 2 3 4
22.05C.IV.b)Morethantwolitres:
(continued)
1.Port,Madeira,sherryandSetúbalmuscatel(b) 13u.a.12u.a.
perhiperhi
2.Tokay(AszuandSzamorodni )(b) 13u.a.—
perhi
3.Other 19u.a.19u.a.
perhi(a)(c)perhi(c)
V.Ofanactualalcoholicstrengthexceeding22°,incontainersholding:
a)Twolitresorless 1-60u.a.
perhi
andper
degree
+10u.a.
perhi(a)(c)
b)Morethantwolitres 1*60u.a.
perhi
and
perdegree(a)
(c)
(a)Incertainconditionsacountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(b)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities .
(c)Theexchangeratetobeappliedinconvertingintonationalcurrenciestheunitofaccountinwhichthecustomsdutyisexpressedshall,notwithstanding
GeneralRuleC3containedinPartI,Section1,betherepresentative rateapplicabletowine,ifsucharateisfixedpursuanttoCouncilRegulation
No129onthevalueoftheunitofaccountandtheexchangeratestobeappliedforthepurposesofthecommonagriculturalpolicy(OJ
No106,30.10.1962,p.2553/62).