20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/145
COUNCILREGULATION (EEC)No3027/76
of13December1976
opening,allocatingandprovidingfortheadministration ofaCommunitytariffquota
forcocoabutterandatariffquotaforsolublecoffeeoriginatingindevelopingcountries
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament(*),
Whereas,withinthecontextofUNCTAD,the
EuropeanEconomicCommunityofferedtogrant
tariffpreferencesoncertainprocessedagricultural
productsofChapters1to24oftheCommon
CustomsTarifforiginatingindevelopingcountries;
whereasthepreferentialtreatmentproposedinthat
offerconsists,inrespectofcertaingoodswhichare
subjecttothetradearrangements laiddownin
Regulation (EEC)No1059/69,ofareductioninthe
fixedcomponentofthechargeapplicabletosuch
goodsbyvirtueofthatRegulation,and,inrespectof
productswhicharesubjecttothesinglecustomsduty,
ofareductioninsuchduty;whereaspreferential
importsoftheproductsconcernedcouldbeeffected
withoutquantitativerestrictions;whereasitappears
appropriate,however,inviewofthesensitivenessof
thecocoabutterandsolublecoffeesectorsgenerally
andoftheneedtosafeguardtheinterestsoftheACP
Statesinthisfield,tolaydownforthosetwo
productsspecialconditionsconsistinginareduction
ofthecustomsdutyapplicabletothesetwoproducts
withinthelimitsofCommunitytariffquotas;
WhereastheofferbytheCommunityincludesa
clausestatingthatitismadeontheassumptionthat
themainindustrialized countrieswhicharemembers
oftheOECDparticipateingrantingpreferencesand
makesimilareffortsinthisdirection;whereas,
moreover,itisevidentfromtheconclusionsworked
outinUNCTADthatthisoffer,whilebeingofa
temporarynature,doesnotconstituteabinding
commitmentand,inparticular,maybewithdrawnwhollyorinpartatalaterdate;whereasthis
possibilitymaybeadoptedinteraliawithaviewto
remedyinganyunfavourablesituationswhichmight
ariseintheACPStatesfollowingtheimplementation
ofthegeneralizedpreferencescheme;
Whereastariffpreferenceshavebeenappliedasfrom
thesecondhalfof1971;whereasitisexpedientto
continuetoapplythemthroughout1977;
Whereasinrespectofcocoabutterandsolublecoffee
originatinginthecountriesandterritorieslistedin
theAnnextheCommunityshouldthereforeopenfor
1977twoCommunitytariffquotaswithintherespec­
tivelimitsof21600metrictonsandatacustoms
dutyof8%forcocoabutterandof18750metric
tonsandadutyof9%forsolublecoffee;
Whereas,inaccordancewithProtocol23totheAct
ofAccession (2),thegeneralizedtariffpreference
schemebecamefullyapplicableinthenewMember
Stateson1January1974;
Whereasforthesaidproductsthisschemewould,
however,involvetheapplicationinthenewMember
Statesin1977ofcustomsdutieshigherthanorvery
closetothosewhichwillbeappliedbythenew
MemberStatestonon-membercountriesingeneral
onthebasisoftheprovisionsoftheabovementioned
Act;whereasthissituationwouldcomplyneither
withthespiritnorwiththeverynatureofthegener­
alizedpreferencescheme;whereas,inordertomain­
tainanequivalentpreferentialmarginfortheseprod­
uctsalso,reducedcustomsdutiesshouldbeapplied
tothem,inaccordancewithdetailedrulesbasedon
theprincipleofmaintaining ,inthenewMember
States,apreferenceproportionaltothatwhichexists
betweenthedutiesoftheCommonCustomsTariff
andthedutiesgiveninArticle1ofthisRegulation;
whereas,withaviewtograntingthebeneficiary
developingcountriesthebestpossibletreatment,in
accordancewiththeobjectivesofthepreference
(!)OJNoC259,4.11.1976,p.27. (2)OJNoL73,27.3.1972,p.14.

NoL349/146 OfficialJournaloftheEuropeanCommunities 20.12.76
Whereas,without ,affectingtheCommunitynatureof
thetariffquotasunderconsideration ,itappearsposs­
ibletoprovidetemporarilyforautilizationscheme
basedonasingleallocationamongtheMember
States;whereas,moreover,theallocationsetoutby
thisRegulationinnowayprejudicesthepossibility
ofadoptingthegeneralmethodofallocationof
Communitytariffquotascomprisingthesettingup
ofareserveshare;whereasatthistransitionalstage
itappearsfeasiblethatsuchallocationcouldbemade
accordingtothepercentagessetoutintheabove
table;
WhereasthepercentageforthesharesoftheMember
StatesintheCommunitytariffquotas,inviewof
theirdurationandtheiramounts,doesnotappearin
thisinstancetocompromisetheequalaccessfor
CommunityimporterstoCommunitytariffquotas;
whereasforthissamereasonitwouldappearex­
pedienttoalloweachMemberStatetochoosethe
systemforadministering itsshare;
Whereasprovisionshouldbemadeformeasures
enablinganyseriousdisturbancewithinthesectorof
theCommunity'seconomicactivitytobeavoided,
andtothisendtheCommission shouldbeem­
poweredtore-introduceinpartorinfullthenormal
dutiesinordertoavoidsuchdisturbance ;
Whereas,sincetheKingdomofBelgium,theKing­
domoftheNetherlandsandtheGrandDuchyof
Luxembourg areunitedinandrepresentedbythe
BeneluxEconomicUnion,alltransactionsconcerning
theadministration ofthesharesallocatedtothat
economicunionmaybecarriedoutbyanyoneof
itsmembers,scheme,thedutiesgiveninArticle1shouldalsobe
appliedwhereverthedutiescalculatedaccordingto
theabovementioned detailedrulesprovetobehigher
thanthem;
Whereasthebenefitofthesetariffquotasshouldbe
reservedforproductsoriginatinginthecountriesand
territoriesunderconsideration ,theconceptof
'originatingproducts'beingdeterminedinaccordance
withtheprocedurelaiddowninArticle14ofCouncil
Regulation (EEC)No802/68of27June1968on
thecommondefinitionoftheconceptoftheoriginof
goodsH;
Whereasitisnecessarytoensureequalandcon­
tinuousaccessforallCommunityimporterstothe
saidquotasandtheuninterrupted applicationofthe
rateslaiddownforthesequotastoallimportsofthe
productsconcernedintoallMemberStatesuntilthese
quotasareusedup;whereas,havingregardtothe
principlessetoutabove,theCommunitynatureofthe
quotacanberespectedbyallocatingtheCommunity
tariffquotaamongMemberStates;whereas,more­
over,tothisendandinthecontextoftheutilization
system,theactualchargesagainstthequotamay
relateonlytoproductswhichhavebeenenteredfor
homeuseandwhichareaccompaniedbyacertificate
oforigin;
Whereastheavailablestatisticaldataasyetcoveronly
arelativelybriefperiod;whereas,inthisparticular
case,theyshouldbeweightedonthebasisofthe
estimateswhichmaybemadeinrespectofthequota
year;whereasthesharesinthequotaamountsmay
besetoutasfollows:
metrictons
cocoabuttersolublecoffeeHASADOPTED THISREGULATION :
Article1Germany 800900
Benelux 121501550
France 100250
Italy 5050
Denmark 5050
Ireland 5050
UnitedKingdom 8400159001.From1Januaryto31December1977,Com­
munitytariffquotasshallbeopenedwithintheCom­
munityforimportsoftheproductslistedbelowand
under'theconditionsstated:
OOJNoL148,28.6.1968,p.1.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/147
CCT
heading
NoDescriptionVolumein
metric
tonsRateof
duty
18.04Cocoabutter,includingcocoafatoroil 216008%
21.02Extracts,oressencesorconcentratesofcoffee,teaor
maté;preparationswithabasisofthoseextracts,or
concentrates :
exA.Extracts,essencesorconcentratesofcoffee;pre­
parationswithabasisofthoseextracts,essences
orconcentrates :
—Extractsofcoffeeor'solublecoffee'obtained
byawatermethodofextractionfromroasted
coffee,putupinpowderform,granulated,
ingrains,intabletsorinasimilarsolidform187509%
metrictons
cocoabuttersolublecoffee
Germany 800900
Benelux 121501550
France 100250
Italy 5050
Denmark 5050
Ireland 5050
UnitedKingdom 840015900
Article3OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedtotheabove­
mentionedproductsthecustomsdutiesdetermined
bymultiplying,byacoefficientequaltothemargin
ofpreferencesexistingbetweenthedutiesgivenin
thefirstsubparagraph andtheCommonCustoms
Tariffdutiesapplicable,thedutiesobtainedbyreduc­
ingby80%thedifferencebetweenthelowestduty
appliedon1January1972tothedevelopingcoun­
triessetoutintheAnnexandtheCommonCustoms
Tariff.
However,thedutiesgiveninthefirstsubparagraph
shallbeappliedfrom1Januaryto30June1977
wherethedutiesresultingfromtheabovementioned
calculationarehigherthanthem.From1July1977
thedutiesgiveninthefirstsubparagraph shallbe
applied.
2.Thesetariffquotasshallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
theAnnex.However,thoseimportswhichenjoy
exemptionfromcustomsdutiesunderotherprefer­
entialtariffarrangementsgrantedbytheCommunity
maynotbechargedagainstthesetariffquotas.
ForthepurposesofthisRegulationtheconceptof
originatingproductsshallbedeterminedinaccord­
ancewiththeprocedurelaiddowninArticle14of
Regulation (EEC)No802/68.1.TheMemberStatesshallensurefreeaccessto
eachoftheshareswhichhavebeenallocatedtothem
forimportersoftheproductsconcernedwhoare
establishedontheirterritory.
2.TheextenttowhichsharesofMemberStates
havebeenusedupshallbedeterminedonthebasis
ofimportsofthesaidgoodswhichhavebeen
enteredforhomeuse,andwhichareaccompanied
byacertificateoforigininaccordancewiththerules
referredtoinArticle1(2).
3.Goodsmayqualifyforatariffquotaonlyifthe
certificateoforiginreferredtoinparagraph2is
submittedbeforethedateonwhichthelevyingof
dutiesisre-introduced .
Article4
Article2 MemberStatesshallinformtheCommission at
monthlyintervalsofimportsoftheproductsin
questionchargedagainsttheirshares.Thisinfor­
mationshallshowboththevalueexpressedinunits
ofaccountandquantityexpressedinmetrictons.TheCommunitytariffquotasmentionedinArticle1
shallbeallocated,inrespectofeachMemberState,
insharestheamountsofwhicharesetoutbelow:

NoL349/148 OfficialJournaloftheEuropeanCommunities 20.12.76
Article5 withinamaximumperiodof10workingdaysfrom
thedateofreceiptoftherequestandshallinformthe
MemberStateoftheactionithastaken.
3.EachMemberStatemayreferthemeasuretaken
bytheCommissiontotheCouncilwithinaperiod
of10workingdaysfollowingthedateitwasnoti­
fied.Thefactthatthematterhasbeenreferredtothe
Councilshallnotconstitutethesuspensionofthe
measure.TheCouncilshallmeetwithoutdelay.
Actingonaqualifiedmajority,itmayamendor
repealthemeasureinquestion.IftheCommunityshouldfindthattheproducts
benefitingunderthearrangements providedforin
Article1arebeingimportedintotheCommunity
inquantitiesoratpricessuchastoputorbelikely
toputCommunityproducersofsimilarordirectly
competitiveproductsataseriousdisadvantageorto
createanunfavourablesituationintheACPStates,
thecustomsdutiesappliedwithintheCommunity
maybere-introduced inpartorinfullforimports
oftheproductsinquestionfromthecountryor
countriesorterritoryorterritorieswhicharethe
causeofsuchdisadvantage .Suchmeasuresmayalso
betakenintheeventofaseriousdisadvantage ,
eitheractualorforeseeable,whichisconfinedtoa
singleregionoftheCommunity .Article7
Article6Articles5and6shallnotprejudicetheapplication
oftheprotectiveclausesdrawnupinconnection
withthecommoncommercialpolicypursuantto
Article113oftheTreaty.
Article81.InordertoensurethatArticle5isapplied,the
Commissionmay,bywayofaRegulation,re-intro­
ducenormaldutiesforafixedperiod.
2.IftheCommissionhasactedattherequestofa
MemberState,theformershallgiveitsdecisionThisRegulationshallenterintoforceon1January
1977.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,13December1976.
FortheCouncil
ThePresident
M.vanderSTOEL

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/149
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
ElSalvador
EquatorialGuinea
Ethiopia
Fiji
Gabon
Gambia
Ghana
Grenada
Guatemala
Guinea
GuineaBissauGuyana
Haiti
Honduras
India
Indonesia
Iran
Ir.iq
IvoryCoast
Jamaica
Jordan
Kenya
KhmerRepublic
Korea(South)
Kuwait
Laos
Lebanon
Iesotho
I.iberia
Iibya
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

NoL349/150 OfficialJournaloftheEuropeanCoirimunities 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(*)
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.
{*)ThePacificIslandsadministered bytheUnitedStatesofAmericainclude:Guam,AmericanSamoa(including
Swain'sIsland),MidwayIslands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacific
Islands(theCaroline,MarianasandMarshallIslands).
(4)Dominica.StLucia,StVincent.