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COM(82)300 final
COMMISSION Brussels,27thMay1982
OFTHE
EUROPEAN COMMUNITIES FOROFFICIAL USEONLY
GeneralSecretariat
NEGOTIATIONS FORTHEACCESSION OFPORTUGAL
PROPOSAL ONTHEDURATION OFTHETRANSITIONAL TARIFFMEASURES
FORINDUSTRIAL PRODUCTS (EEC)ANDECSCPRODUCTS
(Communication fromtheCommission totheCouncil)
C0M(82)300final

IKTRODUCTION
1.Thiscommunication isconcernedwiththedurationofthetransitional
tariffmeasuresforindustrialproductsinconnectionwiththreechapters
oftheaccessionnegotiations-customsunion,ECSCandexternalrelations–
andcoversthefollowingmatters:
(i)abolitionoftheresidualcustomsdutiesexsiting "betweenPortugal
andtheCommunityinrespectofindustrialproducts(EEC)and,
solelyinthosecaseswherethe"newindustries"clausehasbeen
invoked,forECSCproducts;
(ii)abolitionofthecustomsdutiesexistingbetweenPortugalandthe
Community'spreferential partnersinrespectofindustrialproducts
(EEC)andECSCproducts.Sincethismatterdependsontherelevant
provisionsofthepreferential agreementsinquestionitisofcourse
subjecttonegotiations withthepartnersconcerned;
(iii)theapplication byPortugaloftheCommunity'sautonomoustariff
preferences underthegeneralized systemofpreferences ;
(iv)thereintroduction ofcertaincustomsdutiesbetweenPortugaland
theotherEFTAmembercountries;
(v)thealignmentofthePortuguesecustomstariffdutiesonthe.Common
CustomsTariffinthecaseofindustrialproducts(EEC)andonthe
i
ECSCunifiedtariffinthecaseofECSCproducts.
Thiscommunication thereforecoversthedurationofalltransitional tariff
measuresaffectingbothPortugalandtheCommunityforallindustrialproducts.

2.PartIprovidesasummaryoftheCommunityandPortuguesepositionson
thevariousmattersdealtwithinthiscommunication .PartIIsetsoutthe
economicandpoliticalbasisforthepositiontobeadoptedbytheCommission.
PartIIIcontainstheproposalproper.Theannexcomprisestheexhaustive
listofthetransitionaltariffmeasurescoveredbythisCommissionproposal.
3.Thisproposalregardingthedurationofthetransitional measurestobe
takenontariffmattersisentirelywithoutprejudicetothedurationof
thetransitional measuresinotherchaptersofthenegotiations .Itis
alsoentirelywithoutprejudicetothedurationofothertransitional
measuresforwhichprovisionmightbemadeinthecustomsunion,ECSC
orexternalrelationschapters.
Onthespecificpointofchargeshavinganeffectequivalenttocustoms
dutiesitshouldbepointedoutherethaton26ApriltheCommunity,in
accordancewiththeCommissionopinion,statedthatsuchchargesshould
bephasedoutoveraperiodoftimewhichoughttobeshorterthanthat
adoptedfortheabolitionofresidualcustomsduties.
Moreover,initsproposalonthetransitional arrangements tobeapplied
toindustrialtradewithintheenlargedCommunity(C0M(80)6^2finalof
30October1980)theCommissionstatedthatitwasnecessarytoadvocate
amorerestrictive lineonnqn-tariff measuresthanonthetariffsthemselves
(quantitativerestrictions andmeasureshavingequivalenteffect).'
<
4.Theseproposalsdonotcoverthearrangements tobemadebetweenPortugal
andSpainwhentheyhavebothaccededtotheCommunityorrelationsbetween
PortugalandGreece.Separateproposalsonthismatterwillbesubmitted
atalaterstageofthenegotiations .

PARTI
EXHAUSTIVE SUMMARYOPTHEPORTUGUESE AMDCOMMUNITYPOSITIONS
I.PORTUGUESE REQUESTS
A.Customsunión
1.Abolition^f^rjes^dua^,£U£-torasduties:
Initsfirststatementonthecustomsunion(27February1979)Portugal
announceditsintentionofhavingatransitional periodfortheprogressive
abolitionofresidualcustomsduties.However,beforeputtingforwardits
definitiveposition,Portugalchangeditsviewanumberoftimesandthe
backgroundtothisshouldbebrieflyretraced.
Intheabovementioned statementPortugalinitiallyaskedfordifferent
timetablesaccordingtotheproductsconcerned.Fortheresidualduties
applicableunderArticle6ofProtocolNo1tothe1972Agreement(new
industries)andArticle6oftheAdditionalProtocoltothatAgreement
(productsofAnnexIItothatProtocol),Portugalaskedinthatstatement
forlongertimetablesthanthosetobeappliedintheothercases.
Portugalsubsequently changeditspositioninitsstatementof9June1980,
pointingoutthatitenvisageduniformarrangements fortheabovementioned
productsandfortheproductsofAnnexItotheAdditionalProtocol.
Initsstatementof7December1979Portugalaffirmedthat,uponaccession,
itwouldabolishamyresidualdutiesexistingonthatdateregardingthe
productsincludedinListAofAnnexDtoProtocolNo1tothe1972
EEC-Portugal Agreement,inrespectofwhichPortugalwasauthorizedto
suspendthedismantlingoftariffsvis-a-vistheCommunityuntil31December1982
However,initsstatementof27October1981itrevisedthisposition,
statingthattheexistenceofcustomsdutiesdependedontheactiontaken-
pursuanttoArticle4ofthe1979Supplementary Protocolandthatitwas
thereforereservingitsposition.
Initsstatementof12February1982Portugalrequestedthatcustomsduties
ofafiscalnatureandthefiscalcomponentsofcustomsdutiesapplyingto
theproductsitlistedinitsstatementof27October1981shouldbeabolished

-4-
inaccordancewiththetimetableandratesagreeduponforthecustoms
dutiesapplicabletoindustrialproductsfallingwithinCommon'Customs
TariffChapters 1to24andcovered "bythecustomsunionchapterof
thenegotiations .
In&letterof4March1982totheCommission'sDelegationforEnlargement
andinastatementof5April1982(19thmeetingoftheConferenceat
Deputylevel)Portugaldefinitivelyspecifiedthedurationofitsdesired
transitional periodandtimetables.Itdividedtheproductsintotwo
categories:productsonwhichdutieswouldbeabolishedon1January1985»
asprovidedforinthe1972AgreementandsubsequentProtocols,whether
ornotPortugalwasamemberoftheCommunitybythatdate,andproducts
inrespectofwhichithopedtobegrantedatransitional periodfor
completeabolitionofthedutiesby1January1990*
The"1990"listcoversthoseproductscontainedinAnnexesF,GandHto
thetransitional protocol.
Portugalwantsdutiesontheseproductstobephasedoutaccordingtothe
followingtimetable:
(i)onthefirstdayofthethirdmonthfollowingthatoftheentryinto
forceoftheinstruments ofaccession:reductionof.thebasicduties
to90fa;
(ii)1January1987:reductionofthebasicdutiesto70
(iii)1January19^9sreductionofthebasicdutiesto40^;
(iv)1January1990?completeabolition.
Withregardtoproductsinrespectofwhichthenewindustriesclausehad
beeninvokedPortugalrequestedinaletterof24November1981tothe
Commission^Delegation ,forEnlargementthatthereinstateddutiesshould
beabolishedby1January1990atthelatest.
However,initsstatementof5April1982,Portugalpointedoutthatthe
timetableproposedaboveforabolishingresidualdutiesdidnotapplyto
thoseproductsinrespectofwhichthenewindustriesclausehadbeeninvoked
andwhichwouldhavetobesubjecttoaspecialtariffdismantlingtimetable
thatwouldtakeaccountofthespecificnatureoftheindustrialsectorsto
beprotected.Portugalstatedthat,initsview,thistimetablewouldhave
tobedecidedwithintheframeworkofthe1972Agreement(itwasagreedwith
thePortuguesetodealwiththisintheCommunitycontext).
2.AHfjpento_f__the_POT_tu£ues_e customstariff_ontheCorp£n_Customs_Tari_ff
Onthispoint,initsveryfirststatementonthecustomsunion(27February1979)
Portugalrecruestedthatgenerallyspeakingthereshouldbeatransitional

-5-
period,forallproducts.Italsoaskedforalongerperiodforalignment
or.theCommonCustomsTariffthanforabolitionoftheresidualduties.
Initsstatementof9June1980Portugalsaidthatitconsideredthatthe
progressivealignmentontheCommonCustomsTariffshouldnot"beconditional
uponthearrangements tobedefinedforabolishingtheresidualduties
applicabletotheCommunity.Inotherwords-andPortugalspeltthisout
moreclearlyduringthetechnicaldiscussions-itwantedalongerperiod
foralignmentontheCommonCustomsTariffthanforabolitionoftheresidual
customsdutiesvis-a-vistheCommunity.
Initsstatementof7December1979Portugalexcludedcertaincustomsduties
fromitsrecruestforatransitional measureandaffirmeditsintentionto
adoptuponaccessiontheCommonCustomsTariffdutyrateswhereverthe
basicdutiesofthePortuguesecustomstariffdifferedbynomorethan15$
fromtheCommonCustomsTariffduties.Italsopointedoutthatitwould
makesurethatthetariffmovementsdidnotmeanthattheCommunitywould
atanytimebetreatedlessfavourablythanthirdcountries,
Portugalhasneverspecifiedthepreciseperiodithopestoobtainfor
alignmentontheCommonCustomsTariff.
B.EC3C
1.Abolitionofcustomsduties
Theprocessofabolishingcustomsdutiesprovidedforinthe1972ECSC-Portugal
A/rreementisfullycompletedandthereforedoesnotpresentaproblembetween
theCommunityandPortugalunlessPortugalinvokesthenewindustriesclause.
Here,initsstatementof7December1979Portugalaskedtobeabletoapply
transitional measuresinrespectofanycustomsdutiesreimposedunderthe
newindustriesclausewhichwereinforceatthetimeofaccession.Inits
statementof30April1980itspecifiedthatthedutiesreimposedonSCSC
productsunderthenewindustriesclauseshouldbephasedoutaccordingto
thesametimetableasthatlaiddownforsensitiveindustrialproductsand
that,insuchanevent,itwouldensurethattheCommunitywasnottreated
lessfavourablythanthirdcountries.

-6-
Portugalalsopointedoutinitsstatementof1December1981thatits
proposalforthedismantling ofreimposeddutiescontainedintheletter
of24November1981,whichisreferredtoabove,alsorelatedtoECSC
productsandthatreintroduced dutiesshouldbeabolishedinaccordance
withthedismantlingtimetablesadoptedwhentheclauseisrevised.
2.Aligimenjt£f_the_Portugues_e cust_omstariff_ontheECSC__uiiified__tarIff
InitsfirststatementontheECSC(6June1979)Portugalaskedtobe
authorizedtoadopttheECSCunifiedtariffgradually,specifyingthat
thealignmentshouldfollowthecriteriatobeadoptedforproducts
coveredbytheEECTreaty.
Initsstatementof26April1980Portugalstipulatedthatthetimetable
foralignmentofthePortuguesecustomstariffontheECSCunifiedtariff
shouldbeidenticaltothosetobelaiddown,ingeneral,foralignment
ontheCommonCustomsTariff.
Initsstatementof7December1979Portugalalsosaidthatitplanned
toadopttheECSCunifiedtariffdutiesuponaccessionwherethesedid
notdifferbymorethan15$fromthePortuguesecustomstariffduties.
Intheothercasesthediscrepancy betweenthePortuguesecustomstariff
dutiesandthoseoftheECSCunifiedtariffwouldbeprogressively reduced
overatransitional periodthedurationofwhichwouldbedefinedat
somefuturestage.
AsinthematterofalignmentontheCommonCustomsTariffnoindication
hasbeengivenbyPortugalastothedurationoftheperiodithopesto
obtainforalignmentontheECSCunifiedtariff.
3.Mopti_on_i3£Portugal_ofECSC_prefe^enti_a_lagreementsand
noncontractual arrangements_(generalizedsystem_ofjoreference_s)
wi^h_cmintri_es_other_thaji coimtries_
Initsstatementof1December1981Portugalpointedoutthatasageneral
ruleitcouldacceptasfromthedateofaccessionboththepreferential
agreementswithnon-EFTAcountriesandthenon-contractual preferential
arrangements butthatitconsidersitnecessarytoobtainatransitional
measure,thedetailsofwhichwouldbedefinedlater,forphasingoutthe
customsdutiesappliedtocertainsensitiveproducts(listinAnnexV).
Portugalhasneverspecifieditspositionasregardsabolitionofany
residualcustomsdutiesvis-Sr-vistheEFTAcountries.

C.Externalrelations
Atthethird,sessionoftheConferenceatDeputylevelheldon
4April1979(CONF-P/7/79)Portugalproposedtoapplythetariff
arrangementsresultingfromthepreferential agreementconcluded ,"bythe
Communityprogressively accordingtothesensitivity ofthesectors
concernedandtheactualcontentofthepreferences tohegranted.
1.EFTA_coimtri.es
AccordingtostatementCONF–P/7/79Portugalispreparedtodenouncethe
StockholmConvention whenthetimecomesandtoadoptuponaccession
thearrangements providedforinthefree-tradeagreementsconcludedby
theCommunitywitheachoftheEPTAcountries.InPortugal'sview,
however,twoprinciplesmustberespectedinthetransitionfromone.
setofarrangements toanother:maintenance ofthestagealreadyreached
intheabolitionoftradebarriersandpreservation ofallthespecial
arrangements enjoyedbyPortugalundertheAssociation ,accountbeing
takenofthenon-discrimination rulevis–3^-vistheCommunity.
Inthestatementof19October1979(CONJV-P/16/79)thePortuguese
Delegationindicatedthat,inviewofthescheduleslaiddowninthe
StockholmConvention,Portugalwouldapplyuponthedateofaccession
residualcustomsdutiestoimportsofalimitednumberofindustrial
productsoriginatingintheEPTAcountries;giventhissituation,
whichthePortugueseauthoritiesregardasirreversible ,the
transitional measuresrequiredbyPortugalwouldcoveronlytheproducts
atpresentsubjecttotariffdismantling schedulesreachingcompletion
in1985orthoseinrespectofwhichthenewindustriesclausewouldbe
appliedupuntilthedateofaccession.Fortheproductsinquestion
Portugalwouldliketomaintain,duringthetransitional periodafter
accession,theparallelism whichatpresentexistsinthetreatment
grantedbyPortugaltotheCommunityandtoEPTA.
Onpage4ofitsstatementCONF-P/25/82of4April1982Portugalsaid
thatanyproposalsitmadeinthisstatementwithregardtofuture
relationswiththeEPTAcountriescouldinnowayberegardedasa
precedentforarrangements tobeappliedtootherthirdcountries,

-8-
whetherornotpreferential .LikewisethePortuguesesolutions
concerningtransitional arrangements betweenPortugalandtheCommunity
obviouslycouldnotbeinvokedinthecontextofthedefinitionof
Portugal'sfuturerelationswiththirdcountries.
Inthesamestatement(CONF-P/25/82)Portugalreaffirmeditsintention
toapply,fromaccession,thefre^-tradeagreementsconcluded lqythe
CommunitywitheachoftheEFTAcountries,withoutprejudicetoany
transitional measureswhichmightbeagreedupon.Portugalconsidered
thatthesemeasuresshouldtakeaccountof:
–certainspecialarrangements fromwhichPortugalbenefitsunderthe
StockholmConvention ;
–anytransitional arrangements thatPortugalandtheCommunitymight
introduceinordertoeliminateresidualrestrictions inthecustoms
unionchapter.
(a)Forproductsnotcoveredbythefre^-tradeagreementswiththe
EFTAcountries,wherePortugalaccordspreferencestothose
countries,Portugal'sbasicpositionisthateliminationofthese
preferences shouldbeallowedgraduallyoveratransitional
period.However,thissolutionmustrelatetocaseswhere
economicinterestsare'involved,andwillalsodependon
reciprocity tythecountriesinquestion.ThusPortugalwould
granttheEFTAcountries,orwouldbegrantedbythem,treatment
morefavourablethanthatappliedtotheCommunity,butthis
situationshouldlastforonlypartofthetransitional period
inrespectofimportst}yPortugal.
PortugalwouldnotifytheCommunity,inasubsequentstatement,
ofthecasescoveredbythischapterforwhichitintended
graduallytoreintroduce customsdutiesinrespectoftheEFTA
countriesandalsotobeaccordedreciprocaltreatmentbythem.

-9-
(b)Forproducts ofChapters 25to99tinrespect ofwhich Portugal
hasinthepast accorded more favourable treatment toEFTA,
Portugal undertakes toalign theCommunity ontheEFTA
arrangements onthedate ofaccession .
(c)Inresponse totheCommunity 'swish forPortugal toeliminate
customs duties onsensitive products vi»-£-vistheEFTA countries
inaccordance with thesame timetable asapplied totheCommunity ,
Portugal proposed that these residual duties beabolished over
the same transitional period andinaccordance with thetimetables
referred tointhe customs union chapter .
Portugal will also guarantee that thebasic duties onwhich the
elimination will bebased will bethesame fortheCommunity and
forEFTA (seeparagraph (b)above ).
Itshould benoted that Portugal iscurrently intheprocess of
negotiating within EFTA aparallel arrangement tothetransitional
protocol ,whereby sensitive products would bedivided into two
categories :oneinvolving abolition oftheresidual duties from
1January 1985 9"theother comprising products inrespect ofwhich
residual duties would beabolished later .Moreover ,Portugal has
agreed under thetransitional protocol with theCommunity toendany
discrimination compared with EFTA by1January 1983 .
2.Other jarefjir^nti j^__part ners
Initsstatements of4April 1979 (CONF-P /7/79)and19October 1979
(CONF-P /16/79)thePortuguese Delegation 'sposition onpreferential
arrangements accorded ,with orwithout reciprocity ,bytheCommunity
tocertain other third countries (Mediterranean andLom6 Convention
countries )canbesummarized asfollows :
(i)acceptance oftheacquis communautaire upon accession :
(ii)acceptance oftheprinciple ofapplication totheabove countries ,
upon accession ,ofarrangements noless favourable than those
applied byPortugal tothird countries covered bythe
most–favoured–nation clause ;

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(iii)acceptanceoftheabolition,immediatelyuponaccession,ofthe
customsdutiesapplyingtothose-countries,exceptinthecase
ofcertainproductsregardedasthemostsensitive,forwhich
transitional measures(maintenanceofcustomsduties)shouldbe
agreedenablingthemtoenjoyfreeaccesstothePortuguese
marketinasflexibleamanneraspossible.
IntheannextostatementC0NF~P/16/79twolistsof"sensitive"products
wereputforward:
–thefirstcomprisesproductsinrespectofwhichresidualcustoms
dutiesstillexistvis-Sr-vistheCommunity;
-thesecondcomprisesproductswhicharenolongersubjecttocustoms
dutiesuponimportationintothepresentCommunity.
InitsstatementCONB-P/25/82of4-April1982Portugalspecifiedits
positionasfollows^:
(a)ListIproducts
"PortugalproposesthatListI–whichcontainsallproductsregarded
assensitivevis-SrvistheCommunityofNineunderthe1972Agreement–
besupplemented bythoseproductsinrespectofwhichtheemergent
industriesclauseinthe1972Agreementhasinthemeantimebeen
invoked...
Withregardtothe-transitionalarrangementstobeappliedtothese
productsafteraccession,Portugalcanaccepttheprinciplessetout
underpointIII.B.1.(c)(ii)ofthe^/Communit^statement/CONF–P//\./Q2J
of29January1982(page33)tviz.:
–thecustomsdutiesappliedbyPortugaltotheCommunity^
preferential partnerswouldbeeliminatedsmoothlyinstagesover
theperiodofapplicationofthetransitionmeasureinquestion,with
balancedreductionsatregularintervals,thesetwoaspectstobe
definedsubsequently ;
–thedutiesmustbecompletelyeliminatedattheendoftheperiod
ofapplicationofthetransitional measureinquestion;
–itbeingunderstoodthat,asfromthedateofaccession,Portugal
willnolongerbeabletoincreasetheratesofcustomsdutyapplied
totheseproducts.
COMT^-P/25/82,pages14to18.

-11-
However,Portugalcannotagreetotheprinciplessetoutinthefirst
twoparagraphs onpage34ofthestatement,accordingtowhichthe
preferential countriesshouldbealignedonthetreatmentaccordedto
theCommunityasregardsthedurationofthetransitional measuresand
thetimetablefortariffdismantling .Portugalwoulddrawthe
Communitydelegation'sattentiontothedistinctionitmadeinpoint3
oftheintroduction ,andwhichitregardsasfundamental ,betweennew
obligations andthosearisingoutofcommitmentspreviouslyentered
intoinitsrelationswiththeCommunity...Portugalwillsubmit
specificproposalsonthismatteratalaterstage.
Finally,withregardtoproductsinChapters 1to24coveredbythis
chapterofthenegotiations ,Portugalagreesthattheseproducts
shouldbesubjecttothearrangements tobeprovidedforproducts
contained ontheabovementioned ListI.
(b)ProductsinListII
Asregardsproductswhicharenotsensitivevis-a-vistheCommunity
(ListII),Portugalhasalreadyhadoccasion...topointoutthe
difficulties involvedinprovidingjustification foreachindividual
country,especiallyinviewoftheabsenceofanytraditionaltrade
patternswithmanyofthecountries...
PortugalisthereforesurprisedattheCommunity'snon-acceptance of
alargenumberofproductsproposedforListIIandattherequirement
that,fortheacceptedproducts,Portugalshouldsubmitproduct–by–product
andcountry-by-countryeconomicjustification .
ThisCommunitypositionwouldappeartobeconnectedwiththeidea
expressedinthestatementof29January1982,thatthepreferential
countrieswillassumethatasfromaccession,theirexportsto
Portugalwillreceivethesametarifftreatmentasthataccordedto
thembytheCommunityinitspresentcomposition.
COIJF-P/25/82,page16.

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Portugalcannotsubscribetothisprinciple,asitrunscounterto
traditionalpracticeinthefieldofpreferential tradeagreements ,which
usuallyprovidesforgradualdismantlingofbarrierstotrade;moreover,
thisprincipleisnotappliedincurrentrelationsbetweenthepreferential
countries andGreece.
However,itmustalsobestressedthatPortugalwillbemakingavery-
considerable effortbysuddenlyaccordingpreferential treatmentonthedateof
accessionforallindustrialproductsnotincludedonListsIandII,naturally
withinthelimitsofthedifferentagreements.Portugalthereforeholdsthat,
innegotiations withthepreferential countries,gradualtariffdismantling
mustbemaintainedfortheproductsinListII,regardlessofanyjustification
beyondthatofageneralnaturewhichhasalreadybeenprovidedormaybe
providedbythePortuguesedelegation."
3.Generalized systemofpreferences
Initsstatementof4April1979(CONF-P/7/79)»assupplemented bythatof
19October1979(CONF-P/16/75)»"thePortugueseDelegationpointedoutthat
PortugalintendeduponaccessiontoadopttheGSPaccordingtothesame
principlesenunciatedbyitforadoptionofthepreferential agreements,
namelyinstages,accordingtothesensitivity ofthesectorsconcernedand
thecontentofthepreferences tobegranted.ListsIandIIwouldapply
alsototheGSP,plusalistIIIfortheGSPalone.Initsstatement
CONF-P/25/32of4April1982.Portugalspecifieditspositionasfollows:
"Portugal'scommentsconcerningtheCommunity'spreferential partnercountries
alsoapplytothecountriesbenefitingfromtheGSP.Portugalwillconfine
itselftostatingthatparallelism regardingthelengthofthetransitional
periodandthetimetablefortariffdismantling betweentheGSPandthe
Communityarrangements seemsevenlessappropriate inthiscase,considering
thenon-contractual natureofthissystem.
Similarly,thereservations setoutaboveregardingListIImustbereiterated
here,asPortugalconsidersthatthislistmustbeappliedinfulltothe
countriesbenefiting fromtheGSP.

ConcerningtheproductsinListIIIandasinthepositiontakenonListII,
Portugalfeelsthattheneedfortransitional measuresisamplyjustified."
II.COMMUNITY POSITIONS
A.CustomsUnion
1.Abolition£f__customsduties
On22July1981theCommunitystatedthatanyresidualcustomsdutiesstill
appliedinPortugalandintheCommunityonthereferencedatewouldbe
abolishedinaccordancewithanidenticaltsmooth,progressivetimetable
involvingbalancedreductionsatregularintervals,theseaspectstobedefined
atalaterstageintheaccessionnegotiations *Attheendoftheperiodof
application ofthistransitional measurethecustomsdutiesinquestionshould
betotallyabolished.
Withregardtothefiscalduties'referredtobythePortugueseDelegationin
itsstatementof27October1981,theCommunity,leavingasidethecaseof
manufactured tobacco,onwhichitreservedtherighttoadoptapositionata
laterdate,statedon26April1982that,withoutprejudicetotheinsertion
intheinstruments ofaccessionofaclausesimilartothatcontainedin
Article38(2)ofthe1972ActsofAccession(possibilityofconvertingthese
dutiesintointernalcharges),itproposedthatthefiscaldutiesorfiscal
componentsoftherelevantcustomsdutiesshouldbephasedoutinaccordance
withasmooth,progressivetimetableinvolvingbalancedreductionsat
regularintervals,theseaspectstobedefinedatalaterstageofthe
accessionnegotiations .
2.AHgpmenton_the_C£mmon £ustomsTariff
Initsstatementof27February1979theCommunitysaidthatitwasprepared
toexamineanyrequestsfortransitional measureswhichwouldpermitsmooth,

-14-
progressivealignmentforcertainparticularsectors,itbeingunderstood ,
thattheMemberStatesshouldatnotimereceivetreatmentfromPortugal
whichwaslessfavourablethanthatgrantedbyPortugaltothirdcountries.
TheCommunitystatedthat,inthateventuality,thetimetableforalignment
wouldbefixedinthelightofthetimetablelaiddownfortheabolition
ofcustomsdutiesbetweentheCommunityandPortugal.
TheCommunity,thoughreservingitsposition,gavesympatheticconsideration
tothePortugueseintentiontoadoptuponaccessiontheCommonCustomsTariff
andECSCunifiedtariffratesinallcaseswherethebasicdutiesofthe
Portuguesecustomstariffdidnotdifferbymorethan15$fromthoseofthe
CommonCustomsTariffandtheECSCunifiedtariff,asitwasnecessaryto
avoidsituationsleadingtocountrieslinkedtothe'Communitybya
preferential agreementbeingtreatedlesswellthanotherthirdcountries.
TheCommunitycouldnotthereforestateitsdefinitivepositionuntilthe
tariffdismantlingtimetablehadbeenestablished betweenPortugaland
theCommunity'spreferential partnercountriesinthosecaseswherethe
dismantling wouldbeprogressive.
WithregardtothedetailsofthealignmentprocesstheCommunitystated
on22July1981thattheprocessofaligningPortuguesedutiesonCCT
dutiesshould,generallyspeaking,beprogressive ,uniformandsmoothand
taketheformofreductionsatregularintervalsinthedifferences between
thePortuguesebasicdutyratesandtheCCTrates.Itaddedthatthe
extentofthereductions inthosedifferences shouldbedefinedatalater

stageoftheaccessionnegotiations ,atthesametimeasthedurationof
suchprogressive alignment.Alignmentshouldbefullycompleted "bytheend
ofthatperiod.Thedetailsofalignmentwouldhavetobedeterminedin
suchawayastotakeintoaccountanychangesoccurringintheCCTrates
duringthealignmentprocess.ItwasunderstoodthattheCommunitycould
notunderanycircumstances betreatedlessfavourablythanthird
countries^•
Itwasnotuntiltheministerialsessionof26AprilthattheCommunity
clearlydefinedtherelationship existingbetweentheperiodtobedefined
forabolitionofcustomsdutiesandthattobedefinedforalignmentof
thePortuguesecustomstariffontheCommonCustomsTariff.The
Communitystatedthat,althoughitreservedtherighttoreturnlaterto
thematterofPortugal'sadoptionoftheCommonCustomsTariff,it
emphasizedasofnowthatthePortuguesecustomstariffshouldbecompletely
alignedontheCommonCustomsTariffwhenPortugal'stariffsvis-a-vis
theCommunitywerefullydismantled.
B.ECSC
1.Abolition£f_any_r£imp£se_d_customs duties
Asstatedearlier,customsdutiesaffectingtradeinECSCproductsbetween
PortugalandtheCommunityhavealreadybeenabolished.Withregardtonew
industriestheCommunitypointedoutinitsstatementof20February1980
that,withaviewtoaccession,invokingofthenewindustriesclause
shouldbesupportedbyadequateeconomicgrounds#Italsostatedthat,
ItshouldbenotedthatPortugal,initsstatementof27October1981,
acceptedallthesedevelopments onthedetailsofdismantlingsetout
intheCommunitystatementof22July1981»subjecttothereservation
resultingfromtheassessmentofthismatterinotherchaptersofthe
negotiations (agriculture ,fisheries).

-16-
should,pursuanttotheaforementioned clause,anydutiesbereinrposed
betweennowand31December1982,theCommunitywouldbepreparedto
examine,inthecourseoftheaccessionnegotiations ,areasonedrequestfrom
thePortugueseDelegationfortransitional measuresaimedatprogressively
abolishingsuchdutiesinaccordancewithprocedurestobedefinedatalater
stageofthenegotiations ,itbeingunderstoodthattheCommunitycouldnot
underanycircumstances betreatedlessfavourablythanthirdcountries.
Initsstatementof22July1981theCommunitypointedoutthatthematter
ofthetimetableforabolitionwouldbeexaminedintheli^itoftheeconomic
argumentsputforwardbyPortugalwhenrequestingthereimposition ofcustoms
duties.
ItshouldalsobeborneinmindthatPortugalmay,underthetransitional
protocol,beauthorizedtoreimposedutiesinrespectofnewindustries
until31December1984(althou^iPortugalwould,however,nolongerbeable
tohaverecoursetothatclauseasfromthefirstdayofthemonthpreceding
accession).
2.Ali^merrt£f_the_P£rtuguese >_custom_stariff_onthe_EC_SC__unifie_d_tariff
Initsstatementof4April1979"theCommunityaffirmedthatitwasprepared
toexamineanyrequestsfortransitional measuresthatwouldpermita
smooth,progressive alignmentincertainspecificsectors.Initsstatement
of20February1980itspecifiedthatthetimetableforalignmentshouldbe
fixedinthelightofthetimetablelaiddownfortheabolitionofanycustoms
dutiesbetweentheCommunityandPortugalexistingatthetimeofaccession,
itbeingunderstoodthattheCommunitycouldnotunderanycircumstances be
treatedlessfavourablythanthirdcountries.
Initsstatementof22July1981italsopointedoutthatthetimetablefor
alignmentshouldbethesameasthatadoptedforalignmentontheCommon
Cur.tomsTariffforindustrialproducts(EEC).

-17-
Withregard,toPortugal'sproposaltoadoptuponaccessionECSCunifiedtariffduties
whichdidnotdiffer "bymorethan15$fromthePortuguesedutiestheCommunity,in
itsstatementof20February1980,gavePortugalthesamereplyassetoutabovein
thematterofindustrialproducts(EEC).
WithregardtothedetailsofthealignmenttheCommunity,initsstatementof
22July1981,setoutprincipleswhichwereidenticalineveryrespecttothoseproposed
forindustrialproducts(EEC)(seethiscommunication ,page12,paragraph 1)and
Portugal,initsstatementof19December1981,acceptedtheseprinciplesinfull,
asithaddoneinthecaseofindustrialproducts(EEC).
Attheministerialsessionof26ApriltheCommunitystatedthat,althoughitreserved
therighttocomebacklatertothematterofPortugal'sadoptionoftheECSCunified
tariff,itwouldmakethepointnowthatthePortuguese ,customstariffshouldbe..
completelyalignedontheECSCunifiedtariffatthesametimeasthePortuguese
customstariffwasalignedontheCommonCustomsTariff.
3.Ad£pt_ion_of£ref£r£nt_ial_agreements _and.non-£ontractualaxrangement_s_
Initsstatementof22July1981theCommunityputforwardtheprinciplethat,as
ageneralrule,Portugalwouldapplyfulltariffpreferenceuponaccessionexceptin
thecaseof:
(i)anyproductsonwhichdutieshadbeenreimposedvis-eU-vistheCommunity
(fortheseproductsthetimetableforabolitionshouldbethesameasthat
adoptedvis-a-vistheCommunity);
(ii)thesensitiveproductsreferredtobyPortugal,inrespectofwhichthe
progressive approachwouldbeadopted.HeretheCommunitystatedthat,in
thecaseswheretheprogressive approachwasadopted,dutiesshouldbe
phasedoutoverthesameperiodasthatadoptedforprogressive alignment
ontheECSCunifiedtariff,abolitionofthedutiesbeingcompleteupon
expiryofthatperiod.
ItshouldbenotedthattheCommunitypositionontheproductsinquestionis
differentinthecaseofgeneralizedpreferences fromthatofpreferential
agreements.Intheformercase,theCommunitystatedthatthepreferences would
begrantedprogressively ;inthelattercaseitstatedthattheprogressive
approachcouldbeadoptedonlyifPortugalwereabletoprovidedetailedeconomic
justifications foreachindividualcountrybasedonexistingeconomicdata.Those
justifications havestillnotbeenprovidedbyPortugal.

-18-
C.Externalrelations
1•EPTA__c_ountri£3
In^itsstatementof29January1982theCommunity,ingeneral,referring
toitsstatementof7December1979»confirmedthat,withoutprejudiceto
anytransitional measuresthatmight "beagreed,Portugal *srelationswith
theEFTAcountrieswouldinanycasehaveto"bebasedafteraccessiononthe
free-tradeagreementsconcluded "bytheCommunitywiththecountriesin
question*
Onpages29and30ofitsstatementof29January1982,theCommunity
specifieditspositionasfollows:
(i)withregardtotheindustrialproductsfallingwithinChapters25to
99oftheCCTwhichwerecovered "both"bytheStockholmConventionand
theEEC-EFTAAgreements,Portugalwouldhavetoapplythesame
arrangements totheCommunityandtheEFTAcountriesforthoseproducts
asfromthedateofaccession;
(ii)theCommunity,however,consideredthatPortugalshouldreimpose
customsdutiesvis-a-visEFTAcountriesonStockholmCdnvention
productsnotcovered "bytheEEC-EFTAAgreements.TheCommunityhas
notyetgivendetailsofhowthatshouldbedone.
2.Other£refer£ntial_j?artner£
Initsstatementof7December1979theCommunityhadsimplytakennoteof
thePortuguesedesiretoseetransitional measuresappliedtoa
considerable numberofproductsandrequestedamoredetailedeconomic
justification forthevariousPortugueserequestswhichwouldenablean
assessmenttobemadeoftheproblemsarisingforPortugalintheprincipal
sectorscorresponding tothePortugueselistsofsensitiveproducts.

-19-
Initsstatement of29January 1982 ,theCommunity ,after examining the
lists ofexceptions and .theproduct -by-product economic justifications
submitted since byPortugal spelt outitsposition onthePortuguese
requests asfollows :
»
(i)TheCommunity noted that Portugal wasprepared from thedate of
accession toaccept theacquis communautaire andabolish customs
duties vis-a-vis thepreferential countries inquestion ,subject
toappropriate transitional measures .
(ii)Fortheproducts inPortugal ^List .I(which contains allproducts
covered bythe 1972 Agreement still sensitive inrespect ofthe
Community ),theCommunity proposed that theperiod ofapplication
ofthetransitional measure and thetariff dismantling timetable
should bethe same asthose agreed forthe same products with
regard totheCommunity .
TheCommunity also specified that Portugal could start thetariff
dismantling process atthe level ofcustoms duties effectively
applied inrespect ofthird countries onthe same date asthat
agreed inconnection with basic duties inthecustoms union chapter
andnot atthedismantling level reached bythat date inrespect of
theCommunity .
TheCommunity also drew thePortuguese Delegation 'sattention tothe
fact that ithadgranted countries covered bypreferential agreements
(Mediterranean andLom£ Convention )tariff preferences oncertain
industrial products falling within Chapters 1to24(products not
inAnnex IItotheTreaty ofRome )andnotcovered bythe
1972 Agreement .Where customs duties onsuch products were tobe
phased outvis-a-vistheCommunity ,preferential third countries
should notbetreated more favourably than theCommunity inrespect
»
ofthose products .They should therefore beadded tothe
abovementioned List Iandmade subject tothesame arrangements .

-20-
(iii)AsregardstheproductsinPortugal'sListII(whichcontainsthe
productswhicharenotsensitivevis-a-vistheCommunity),the
Community,whileaccepting80productsthatcouldnormallybe
regardedassensitiveproductsvis-sl-vistheCommunity'spreferential
partnercountries,subjecttoeconomicjustification foreach
productandeachcountry,hasnotexpresseditsviewonthe
durationofthetransitional measureorthetariffdismantling
timetablefortheListIIproductsselected.
Attheministerialsessionof26April1982theCommunityclearlydefined
therelationship existingbetweentheperiodtobedefinedforabolishing
customsdutiesandthattobedefinedforalignmentofthePortuguese
customstariffontheCommonCustomsTariff.TheCommunitystatedthat,
althoughitreservedtherighttoreturnlatertothematterofPortugal's
adoptionoftheCommonCustomsTariff,itemphasizedasofnowthatthe
PortuguesecustomstariffshouldbecompletelyalignedontheCommon
CustomsTariffwhenPortugal'stariffswerefullydismantledvis-g.-vis
theCommunity.TheCommunityhasnot,however,yetexpresseditsviewon
thedurationofallthetransitional measuresadoptedforthecomplete
abolitionofPortugal'scustomsdutiesvis–H-visthesepreferential
partnersoftheCommunity(Mediterranean andLom£Conventioncountries)
norvis-a-visthecountriescoveredbythegeneralized systemofpreferences .
3.Generalisedsy£tem_ofpreferences
Initsstatementof29January1982(CONF-P/4/82)theCommunity,after
examiningtherequestsandeconomicargumentsputforwardtosupportthem
bythePortugueseDelegation,wasabletospecifyitspositiononthose
requestsasfollows:
(i)WithregardtoPortugal'sListIproductsand,asinthecaseofthe
Community'spreferential partners,thedurationofthetransitional
arrangements fortheproductsinquestionwouldbethesameasfor
theCommunity;thedismantlingoftariffswouldalsohavetoproceed
atthesamepace.

-21-
Portugal could start thedismantling process onthebasis ofthe
level ofduties actually applied inrespect ofthird countries on
the same date asthat agreed forbasic duties inthecustoms union
chapter andnotatthedismantling level reached bythat date in
respect oftheCommunity .
TheCommunity also drew thePortuguese Delegation 'sattention tothe
fact that ithasgranted countries covered bythepreferential
agreements (Mediterranean andLom€ Convention )tariff preferences on
certain industrial products falling within Chapters 1to24(products
notinAnnex IItotheTreaty ofRome )andnotcovered bythe
1972 Agreement .Where duties onsuch products were tobephased out
vis-a-vistheCommunity ,GSPbeneficiary countries should not be
treated more favourably than theCommunity inrespect ofthose
products .They should therefore beadded totheabovementioned
List Iandmade subject tothe same arrangements .
(ii)With regard toproducts ofPortugal 'sList II,which arenotsensitive
inrespect oftheCommunity (butofwhich 80could beaccepted ),the
duration ofthe relevant transitional measures and the tariff
dismantling timetable should beidentical tothose laid down for the
preferential countries .
(iii)With regard totheproducts ofList IIIpresented bythePortuguese
Delegation :
(a)theduration oftransitional measures andthetariff dismantling
timetable must bethe same asthose applied inthecontext ofthe
preferential agreements andinthecase oftheproducts selected
from Lists Iand II;
(b)thecustoms duties would becompletely abolished atthesame time
asalignment ontheCCT .
Hence theCommunity hasalready given itsview ontheduration of
transitional measures forthegeneralized system ofpreferences ,namely
that there should beparallelism .

-22-
PARTII
ECONOMIC ANDPOLITICAL GROUNDSFOR
THECOMMISSION'SPROPOSAL
A.EvaluationoftheimpactonPortugal'sindustryofthetariffadjustment^
whichitmustmakeduringthetransitional period
ItisusefulfirstofalltopointtotheCommission'sassessmentofPortugal's
industrialsectorinitsproposalonthetransitional provisionstobeapplied
totradewithintheenlargedCommunityof30October1978(C0M(80)652final),
adocumentwhichdrawsafullanddetailedpictureoftheindustrialsituation
inPortugal,stressingthepreponderance ofSME(only70firmsemployover
1000peopleand84$offirmsemploy50orfewer).Accordingtothis
assessment,alargenumberofPortugueseenterprises,especiallysmallones,■
manyofthemwithalowlevelofproductivity ,areatpresentshelteredby
protectivemeasures,whicheffectively curbimportsofmorediversified and
better-quality productsoriginatinginothercountries.
Itisdifficulttoevaluateaccuratelywhatintegrationintothecustomsunion
andthedisappearance oftheprotectionreferredtoabovewillmeanfor
Portugueseindustry,but,lookingatthesituationjustfromthetariffangle,
threecategoriesofinevitableconsequences canbesingledout:(i)withregard
totheCommunityandEPTA;(ii)withregardtonon-preferential countries,and
lastly,(iii)withregardtopreferentialcountries.
WithregardtotheCommunity,Portugalclaimstohavealreadyabolishedcustoms
dutiesonalmost85%oftheimportswhichcomewithinthescopeofthe1972
Agreement ;italsoclaimsthatitsproposaltoabolishafurtherbatchof
dutiesby1January1985coversanadditional5$»sothatonly10$remain
subjecttoduties.Calculations bytheCommissionbasedonthestatisticsfor
1979haveproducedlargelysimilarfigures.Accordingtothesefigures,the
worktobedoneafter1January1985willinvolveonlysome12$ofPortuguese
importsfromtheCommunitycoveredbythe1972Agreement,towhichwillhaveto
beaddedtheproductsinChapters 1to24notCoveredbytheAgreement(seelist
inAnnexII),certainproductsinProtocolNo2totheAgreementwheretariffs
haveonlybeenpartiallydismantled(seelist,inAnnexIII)andtheproductsto
whichtheinfantindustriesclausewouldbeappliedbythetimetheActof
Accessionwassigned.Itshouldbepointedoutinthisrespectthat,underthe

-23-
Transitional Protocol,Portugalcouldbeauthorizedtoreintroduce customs
dutiesundertheinfantindustriesclause,apossibility whichwouldceaseto
existonthefirstdayofthemonthprecedingthesigningoftheinstruments
ofaccessiontotheCommunities .
Morespecifically ,Portugalwillagainapplyafter1January1985fairly
highadvaloremcustomsduties(about16$)ontwolistsofproductstotalling
aboutahundredtariffheadings,andalsoingeneralspecificdutieswhichare
significantly loweronalongerlistofproducts*Althoughcertainsensitive
industriesofimportancetoPortugalwillstillbewellprotectedbytariff
measuresatthetimeofaccession,mostindustrieswillnevertheless havelost
allsignificantprotection,atleastintermsoftariffprotection.
WithregardtoEFTA,thesituationregardingresidualdutiesat1January1985
willbeexactlythesameasthatdescribedabovefortheCommunity.
Withregardtonon-preferential countries,thesituationregardingPortugal's
industryislikelytobeevenmoredifficult.InJuly.1981,Portugal
considerably increaseditstariffprotectionvis-a-visothercountries
(i.e.otherthanEECorEFTA)bychangingintoadvaloremdutiesspecific
dutieswhichtheconstantdevaluation oftheescudowastendingtomake
inconsistent .TheaverageforthenewPortugueseadvaloremtariffisabout
15$,butcertainsectorsreceivemuchgreatertariffprotection.Inthe
carpetingandwallcoveringssector,forexample,dutiesrangefrom20$to35$i
from25$to35$in"theelectricalmachineryandequipmentsectorandfromasmuch
as25$to50$intextiles.
Consequently ,giventhattheaverageCommonCustomsTariffdutiesarearound
6.5$,itisobviousthatthealignmentofPortugal'stariffontheCommon
CustomsTariffwillmeanthattherewillbeaconsiderable declineinthe
tariffprotectionofPortugal'sindustryvis-a–visothercountries.Totake
theexampleofafewsensitiveproducts,thetariffprotection ,uponestablishment
on1January1987ofthetariffreductionsagreedduringtheTokyoRound,willbe
reducedfromaround40$to50$"to7$"to14$-theCommonCustomsTariffrate-
forcertainitemsofclothingorknittedorcrochetedgoods,from35$"to9$
forilluminatingglassware,from35$"to3.6$forcastorrolledglass,from30$
to5$forstovesandcookers,from20$to3^8$forcertainitemsof

-24-
refrigeration equipment,from35%to9%f°rcertaintypesof"ballbearingsor
other,from35%to5»1%f°rwashingmachines,from35%"to10%forcertain
ironorsteeltubesandpipes,from50%~to5*8%forpartsoffootwear,from
30%toamaximumofforkraftpaper,orfrom35%"to6.2%forbasketworkand
wickerwork.Thesearejustafewexamples,butsimilarpercentages couldbe
quotedformostoftheproductsforwhichPortugalwantsatransitional period
fortheabolitionofcustomsdutiesinrespectoftheEECafter1January1985~
whichconstitutethebulkofPortugal'ssensitiveproducts-andalsoforproducts
forwhichabolitionvis-&-vi3theCommunitywillbecompletedasat1January1985.
Withregardtopreferential countriesotherthantheEFTAcountries,Portugal
willhavetomakeanevengreatereffort,sinceitwillnotonlyhavetoreduce
theadvaloremduties,butinmostcasesitwillhavetoabolishthemcompletely.
Itwillthereforehavetoimportproductsatzerodutyfromsuchcountries.
Furthermore ,someofthesepreferential countriesareataroughlysimilar
stageofdevelopmenttoPortugalanddevoteconsiderable sectionsoftheir
industrialfabrictoproductswhicharesensitiveinPortugal(e.g.textiles,
leather,footwear,glassware,ceramics,timber,certainelectro–mechanical
products,etc.).UntilnowPortugalhasbeenprotectedfromthesecountries
notonlybyhighcustomsdutiesbutalsobyawholearsenalofquantitative
restrictions ormeasureshavingequivalenteffect,theimpactofwhich,although
difficulttoevaluate,iscertainlyconsiderable ,andwhichresultinabanon
alltradeinthoseareaswherePortugalwantsprotection.IntheCommission's
view,itisfromsomeofthesepreferential' countriesthatPortugalwillprobablybe
facedwithincreasedcompetition ,withcertainparticularly sensitivekeysectors
ofitsownindustryhighlyexposed.
B.Politicalandeconomicrequirements tobetakenintoaccountinconnection
withthepreferential countriesandGATTmembers
ThetradeflowswhichexistbetweentheMediterranean preferential countries
andthosecoveredbytheLomeConvention show,fromtheeconomicpointof
view,thattheseareamongsttheCommunity'smaincustomers,thisbeing
particularly trueoftheMediterranean countiresand,toalesserextent,of
thecountriessignatorytotheLomeConvention.Thisstateofaffairsisat
presentreflectedintheCommunity'stradesurpluswitheachofthepreferential
partnersinquestion.Thesepreferentialcountries,whichhaveahigh
potentialforgrowth,willcontinuetorepresent

-25-
averyimportantmarketfortheCommunity,notablyforcapitalgoods.The
maintenance ofthismarketnevertheless requiresanimprovement inthe
tradebalanceofthecountriesconcerned .withtheCommunity,sincetheir
deficitcouldmakethemreducetheirimportsfromtheCommunity,owingtoa
lackofearningsfromtheirexportstotheirpresentmaintradingpartner.
Manyofthesepreferential countriesarealreadystatingthattheaccessionof
SpainandPortugalwillaffectthefuturetrendoftheirtradewiththe
Community.Theynotonlyfearthatalargeshareoftheirtraditional
agricultural exportstotheCommunitywillbereplacedbySpanishorPortuguese
products.Intheindustrialsectoralso,andinparticularinindustriessuch
astextiles,leatherandfootwear,theyfearanincreaseinthemarketshareheld
bySpainandPortugalintheCommunity'simportstothedetrimentoftheirs.
Itisobviousthatthesepreferential countrieswantcompensation ,andone
formofcompensation onwhichtheylayparticularemphasisisthatthedomestic
marketsofSpainandPortugalshouldbeopenedtothemasquicklyaspossible,
andinanyeventnolaterthanwhentheybecomefullyopentotheCommunity.
Withoutfinallyadmittingthatthepreferential countriesareeconomically
justified,itmustbesaidthattherearefearsandthattheyaretakingon
politicalimportance.
Anotherseriousproblemforthepreferential countriesarisesfromthefact
thatPortugalhasundertakenequivalenttariffdismantlingvis-a-visEPTA
andthattheCommunityhasagreed,withregardtothecustomstariffs,that
Portugalshouldabolishresidualdutiesafteraccessionvis-a-visitself
andEFTAasaparalleloperation.Ifthismeantthatthetransitional
periodvis-a-visEPTAwasshorterthanthetransitional periodvis-a-visthe
Mediterranean countriesandthecountriessignatorytotheLomeConvention,
thesetwogroupsofcountrieswouldimmediately arguethattheCommunity
wasdividingitspreferential partnersintotwocategories ,firstclassand
secondclass.Itisobviouslyoutofthequestionthattheywouldaccept
suchasolution,andinthosecircumstances itislikelythattheywould
refusetoapplytheagreementswithSpainandPortugalortonegotiatethe
adaptationprotocols.

-26-
WithregardtothemembercountriesofGATT,therewouldbeaconsiderable
dangerthatsomeofthemmightseekcompensationifthealignmentof
PortuguesedutiesontheCommonCustomsTarifftooklongerthanthe
abolitionofPortuguesedutiesvis-a-vistheCommunity,particularlyif
thisledtoatemporaryincreaseintheCommunity'spreferential margin.
Thiscouldalsomakethemreactmorestronglytotheothertransitional
measures,suchasquotas,whichPortugalwillcertainlydemand.Itisthen
certainthatthesecountrieswouldrefertotheprecedentsoftheTreaty
ofRomeandthetwoearlierenlargements ,whereparallelism wastherule.
Furthermore ,theGATTcountriesknowthatifPortugalcan,overanumber
ofyears,lowerthesedutiesfrom,forexample,35$to0$forilluminating
glasswarevis-a-visYugoslaviaorIsrael,itdoesnotneedafurtherperiod
forloweringthemto10$vis-a-visthenon-preferential countries.Ifthe
Communityagreesthatthetransitional periodvis-a-vistheMediterranean
countriesandtheLomeConventioncountriesshouldbethesameasvis-a-vis
theCommunityandEFTA,therereallycanbenoeconomicargumentfor
proposingthatitshouldbelongerforthealignmentofthePortuguesecustoms
tariffontheCommonCustomsTariff.Thenegotiations underArticleXXIV.6
oftheGATTwhichwillfollowPortugal'saccessionwouldbeseriously
jeopardizediftheCommunityadoptedanon–parallelapproach.
Lastly,consideration mustbegiventotheproblemofthedeflectionof
trade,whichseemstobeaparticularsourceofconcerntoPortugal.Itis
certainthatalonertransitional periodforalignmentthanfortheabolition
ofresidualdutieswouldencouragesuchaphenomenonbyincreasingthe
Community'spreferential marginsincertaincases.

-27-
PARTTHREE
COMMISSION PROPOSAL
Initsdeclarationof26April"theCommunitytookastanceonthe
unifyinglinkbetweenthetransitional measurestobeestablished ,for
abolishingcustomsdutiesandalignmentontheCommonCustomsTariff.
TheCommunitydeclaredthatitwishedtoemphasizefromtheoutset
thatalignmentofthePortuguesecustomstariffontheCommonCustoms
TariffmusthavebeencompletedbythetimePortugal'stariffs
yia-3r-vistheCommunityarewhollydismantled.
Itnowremainstocomplementthisstanceasregardsthelinksbetween
thedurationofthedifferenttransitional arrangements tobe
established andthedurationofthetransitional measuresintoto.
A.Thedurationofthedifferenttransitional arrangements
IntheCommission'sopinion,theCommunity'sstanceasdescribedabove
shouldbecomplemented andinterpreted asfollows:
1.RegardingthetimetableforalignmentontheCCT,thisstancemerely
meansthatthealignmentshouldtakethesametimeandnolongerthan
thelongestperiodsetforeliminatingresidualdutiesvis-Sr-visthe
Community.Thishavingbeensaid,theformulaadoptedinnoway
prejudgesthetimetablethatwillbesetforalignmentontheCCTwithin
thismaximumperiod.Hence,itdoesnotmeanthatPortugalwillhave,
uponaccession,toalignitsdutiesontheCCTforproductsonwhich
dutieswillalreadyhavebeenabolishedbyaccessionbetweenPortugal
ontheonehandandtheCommunityandEFTAontheother.Neither
doesitmeanthat,inrespectofproductsonwhichPortugalwillabolish
residualdutiesvis-&-vistheCommunityandEFTAby1January19^>5»
PortugalwillhavetoalignontheCCTbythatsamedate.Hence,there
isstillroomformanoeuvreinorganizingthealignmenttimetablewithin
theperiodunderconsideration .

-28-
2.ThedurationoftheprocessofalignmentofPortuguesedutieson
theECSCunifiedtariffnrustbethesameasthatofalignmentonthe
CCT.Thesameappliestotheperiodduringwhichanydutiesthat
mighthavebeenreintroduced onECSCproductsmustbeabolished.
3.TheperiodfortheabolitionofcustomsdutiesonESCindustrial
productsaswellasonECSCproductsvis–&-visthepreferential
countrieswillhavetobethesameastheperiodsetinpoints1and2
aboveinrespectof:
–EFTAcountries:productsotherthanthoseonwhichdutieswill
beabolishedon1January1985orhavealreadybeenabolished;
–otherpreferential countries:allproductswhichtheCommunity
considerssensitiveinPortugalvis-^-viesuchcountries.
IntheCommission'sopinion,allmovestoabolishcustomsdutiesandto
alignonCommunitydutiesforEECindustrialproductsandECSCproducts
willthusbemadeduringasingleperiod(exceptforabolitionsvis-Sr-vis
theEECandEFTAwhicharealreadysetfor19^5)•
B.Durationofthesingletransitional period
Althoughthetransitional arrangements tobeestablishedwithinthe
singletransitionalperiodwillconcernonlysome12$ofPortugal's
importsfromtheCommunity(abolitionofdutiesonthese12$),they
willconcernamuchhigherpercentageofproductsimportedfrom
preferentialthirdcountriesotherthanEPTA(Portugalaccedestothese
agreements)and,whatismore,sillimportsfromthirdcountries
(alignmentofPortuguesedutiesontheCCT).Therefore,themain
factorstobetakenintoconsideration whensettingthedurationofthe
transitional periodwillbetheconsequences forPortugalofits
accessiontothepreferential agreementswithcountriesotherthanEPTA
andofalignmentontheCCT.
Thisdoesnotmeanthattheconsequences ofaccessionvis-^-visthe
Communitywillbenegligible.

-29-
Indeed.,someoftheresidualdutiesapplied "byPortugalwillstillbe
quitehigh.Besides,theadjustmentsPortugalWillhavetomakevis-a-vis
theCommunityafteraccessiondonotconcernonlycustomsduties.
Otherformsofprotectionwillalsohavetobeeliminated andthiswill
callforevenmoredrasticmeasuresthanvis-H-visthirdcountries
wheresomeofthemareconcerned–measureshavinganeffectequivalent
toquantitativerestrictions ,forexample.Although,asfarasthe
Communityisconcerned,thepercentageofproductsstillsubjectto
customsdutiesonimportationintoPortugalon1January1985isquite
low,therewillcertainlystillbealottobedonebyPortugalinthe
wayofliberalization .
Theperiodmustbesufficiently longtotakeaccountofalltheabove
considerations .ItisofprimeimportancefortheCommunitythatthe
repercussions ofacountry'saccessiononitsindustrydonotresult
inacrisisbutratherinnewopportunities .Itisalsoofprime
importancethataccessionshouldnotentailanyeconomically detrimental
consequences fortheCommunity'spreferential partnersintheThirdWorld
orforitspartnersinGATT.
TheCommission hadalreadyraisedthequestionofthedurationof
transitional arrangementsin'itsproposalofOctober1980concerning
thetransitional arrangements tobemadefortradeinindustrialgoods
withintheenlargedCommunity(COM(80)652final).Itfeltatthetime
thattherewereseveralprecisereasonsforaimingattheadoptionof
transitioned arrangements ofacertainduration(notablytheimpactof
accessiononanindustryhithertohighlyprotectedagainstthird
countriesandwithstructures,archaicinmanyinstances,requiring
progressive ,constantandharmoniousmodernization andstructuring ,
theinfluenceoftheapplication ofotheraspectsoftheacquis
communautaire onPortugueseindustry,andthepossibleriskofan
increasedtradedeficitvis-Sr-vistheCommunity).Althoughatthat
stageofthenegotiationsitcouldnotbemoreprecise,theCommission

-30
took asaworking basis amaximum duration oftheorder offive years
forthetransitional arrangements asregards thecustoms union for
industrial products .
Anidentical working assumption wasadopted trytheCommission inits
proposal of5December 1980 concerning Portugal 'saccession tothe
ECSC (C0M(80)853 )« Themean reason forthis identical analysis was
that theECSC sector was sodeeply entrenched intheindustrial fabric
generally andthat theself–same steps would have tobetaken try-
Portugal via-Sr-visthird countries inrespect ofboth EECindustrial
andECSC products .
The same duration was also proposed tytheCommission fortransitional
arrangements inthefield ofexternal relations regarding
theabolition ofresidual duties vis-Sr-vispreferential countries .
Ifwenowlook attherequests made andinformation supplied try
Portugal itisclear ,inrespect oftheabolition ofresidual duties
applied vis-Sr-vistheCommunity ,that Portugal 'srequest isinfact
very similar totheCommission 'soriginal position ,asdescribed above .
fhefinal dateactually proposed byPortugal"' "forabolition is1January 1990 ,
which isequivalent toatransitional period offive tosixyears ,
depending onthedate ofPortugal 'saccession .However ,regarding
alignment ontheCommon Customs Tariff andthepreferential countries ,
itisclear that Portugal wants alonger period .
Wemust also note that the timetable for abolition vi&-&-vis the
Community putforward byPortugal (seepage 4above )isnotvery
rational inthat itstates that 70%oftheabolition exercise will be
concentrated inthe last twelve months ofthetransitional period .
Ifthis pace were adopted there would bearisk that ,inthefinal
year ofthetransitional period ,oreven later on,difficulties
resulting from toorapid dismantling would arise forcertain sensitive
industries .Thefact that Portugal haspresented such atimetable
"'"Itmust "benoted that this proposal wasputforward byPortugal aspart ofits
requests foraTransitional Protocol andthat ,oncertain points ,solutions
other than those asked forbyPortugal have been found .

-31-
wouldtendtoprove,moreover,thatthePortuguesenegotiators
themselvesfearalongertimetablewill"benecessarysothattariff
movementscanbeorganizedinamoreorderlyandlesschaoticmanner.
Itmustalsobenoted,aswasstatedinPartOneofthiscommunication ,
thatthereisagreementbetweentheCommunityandPortugalonagradual
processfortheabolitionofresidualdutiesandalignmentontheCCT–
aprocesswhichwouldbesmooth«JIHwithouthitches,tobeachievedvia
balancedreductionsatregularintervals.Theformulasuggestedty
Portugaldoesnotmakeiteasytoabidebysuchrequirements.
Hence,theCommissionproposesthatthesingletransitionalperiodas
regardstariffsintheindustrialfieldbeextendedtosevenyearsin
ordertotakeaccountofallthepoliticalandeconomicfactorsset
outaboveandtohavesufficienttimeavailabletocarryoutregular
andsmoothtariffadjustments.
TheCommissionproposesthefollowingprecisetimetableforreductionsand
alignments ontheOCT:
Twomonthsafteraccession :10%
Oneyear 11" :10$
TÏ:Oyears"" :15%
Threeyears"" :15%
Fouryears"" : \Qi0
Fiveyears"" :
Sixyears"" :15%
Sevenyears"" :15^
Thetimetableshouldbethesameforallthetariffadjustmentsinvolvedin
thisproposal.
RegardingthePortugueseproposalthatthosePortuguesedutiesthatarenot
morethan15$eithersideofOCTdutiesbealigneduponaccession,inorder
toavoidasituationwherethepreferential countrieswouldreceiveworse
treatmentthanotherthirdcountriesalignmentofdutiesthatdonotvary
morethan15'$shouldbecarriedoutoneyearafteraccession.

ANNEXI
EXHAUSTIVE LISTOFTHETRADITIONAL ARRANGEMENTS THATWILL
BECOVEREDBYTHEPERIODINQUESTION
-A.Customsunion,industrialproducts(EEC)
1.Elimination "byPortugalofresidualdutiesappliedinrespectofthe
Communityonindustrialproducts(EEC)andwhichwillnothave"been
eliminated "by1January1985*
2.ReciprocaleliminationofcustomsdutiesonproductsofChapters 1to24
whichdonotconeTinderAnnexIIoftheTreatyofRomenorunder
Regulations(EEC)Nos3033/80and3035/80andwhichaxenotcovered
bythe1972Agreement(seelistinAnnexII).
3.Elimination byPortugalontheonehandandbytheCommunityonthe
otherofcustomsdutiesoncertainproductscoveredbyProtocolNo2
tothe1972AgreementandnotincludedinRegulations(EEC)Nos3033/80
and3035/80forwhichtariffdismantlinghasbeenonlypartiallycarried
out(seelistinAnnexIII).
4.Eliminationofdutiesthatmayhavebeenreintroduced byPortugalunder
thenewindustriesclauseinrespectofindustrialproducts(EEC).
5.EliminationoffiscalcustomsdutiesforproductsofChapters 1to24
listedinAnnexIV.
6.AlignmentofPortuguesedutiesonthecommoncustomstariff(except
wherethedifferencefromtheCCTislessthan15$~thisdoesnotconcern
theissueofPortugal'stariff"exemptions"and"reductions",whichwill
bedealtwithlater).
B.ECSC
1.Eliminationofanydutiesthatmayhavebeenreintroduced byPortugal
underthenewindustriesclause.
2.AlignmentofPortuguesedutiesontheECSC-unifiedtariff(exceptwhere
thedifferencefromtheECSCunifiedtariffislessthan15$-thisdoes
notconcerntheissueofPortugal'stariffVexemptions"and"reductions",
whichwillbedealtwithlater).

-2-ANNEX1
3.Elimination byPortugalofcustomsdutiesinrespectofpreferential
countriesotherthanEFTAandthecountriessubjecttotreatmentnot
basedonanagreement(GSP)forthesensitiveproductsreferredtoin
AnnexV(onlywherePortugalcanprovideeconomicgroundswhichthe
Communityconsiderssatisfactory inrespectofeachproductandeach
countrypriortonegotiationoftheadaptationprotocols).
C.Externalrelations
1.Elimination ofresidualdutiesinrespectofmembercountriesofEPTA
(exceptforproductsforwhicheliminationwillbecarriedouton
1January1985)*
2.Reintroduction ofcustomsdutiesinrespectofEPTAforproducts
coveredbytheStockholmConventionandnotcoveredbytheEEC-EPTA
Agreements.
3.Elimination byPortugalofdutiesinrespectoftheotherpreferential
partnersforindustrialproducts(EEC)consideredbyPortugaltobe
sensitiveandonwhichtheCommunityhasagreedonlywherePortugal
provideseconomicgroundswhichtheCommunityconsiderssatisfactory
inrespectofeachproductandeachcotuxtrypriortonegotiation of
theadaptationprotocols),
4.Progressiveapplication byPortugalofthesystemofgeneralizedpreferences
toallproductsconsideredsensitive,withtheCommunity'sagreement.
ThelistsforpointsA.4»B.1andC.4haveyettobenegotiatedby
theCommunitywiththepreferential partnersaftertheactofacoession
hasbeensignedandtheywillnotbementionedintheaotofaccession.

AMEX II
Products ofChapters 1to24notcovered byAnnex IIoftheEECTreaty nor "by
Regulations (EEC)Nos3033/80and3035/80norbythe1972 Agreement
CCT
heading
numberDescription
05.01 Human hair ,unworked ,whether ornotwashed orscoured ;waste of
human hair
O5.O2 Pigs' ,hogs· andboars' bristles orhair ;badger hair andother
brush-making hair ;waste ofsuch bristles andhair
O5.O3 Horsehair andhorsehair waste ,whether ornotputuponalayer or
between twolayers ofother material
O5.O5 Pish waste
O5.O7 Skins andother parts ofbirds ,with their feathers ordown ,feathers
andparts offeathers (whether ornotwith trimmed edges )anddown ,
notfurther worked than cleaned ,disinfected ortreated for
preservation ;powder andwaste offeathers orparts offeathers
O5.O8 Bones andhorn-cores ,unworked ,defatted ,simply prepared (butnotcut
toshape ),treated with acid ordegelatinized ;powder andwaste of
these products
O5.O9 Ivory ,tortoise-shell ,horns ,antlers ,hooves ,nails ,claws andbeaks ,
unworked orsimply prepared butnotcuttoshape ,and .waste and
powder ofthese· products ;whalebone andthelike ,unworked or
simply prepared butnot cuttoshape ,andhair andwaste ofthese
products
O5.I2 Coral andsimilar substances ,unworked orsimply prepared butnot
otherwise worked ;shells ,unworked orsimply prepared butnot cutto
shape ;powder andwaste ofshells
05.13 Natural sponges
05.14 Ambergris ,castoreum ,civet andmusk ;cantharides ;bile ,whether
ornotdried ;animal products ,fresh ,chilled orfrozen ,or
otherwise provisionally preserved ,ofakind used inthe
preparation ofpharmaceutical products

-2-ΔΜΕΧΠ
CCT
heading
numberDescription
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,
gum-resinsandbalsam
13.03 Vegetablesapsandextracts;pecticsubstances,pectinates
andpectates;agar–agarandothermucilagesandthickeners,
derivedfromvegetableproducts
-exceptpecticsubstances,pectinatesandpectates
U.Ol Vegetablematerialsofakindusedprimarilyforplaiting
(forexample,cerealstraw,cleaned,bleachedordyed,osier,
reeds,rushes,rattans,bamboos,raffiaandlimebark)
14.02 Vegetablematerials,whetherornotputuponalayeror
betweentwolayersofothermaterial,ofakindusedprimarily
asstuffingoraspadding(forexample,kapok,vegetablehair
andeel-grass)
I4.O3 Vegetablematerialsofkindusedprimarilyinbrushesorin
brooms(forexample,sorgho,piassava,couch-grassandistle),
whetherornotinbundlesorhanks
I4.O5 Vegetableproductsnotelsewherespecifiedorincluded
I5.O5 Woolgreaseandfattysubstancesderivedtherefrom(including
lanolin)
I5.O6 Otheranimaloilsandfats(includingneat*s-foot'oilandfats
frombonesorteste)
I5.O8 Animalandvegetableoils,boiled,oxidised,dehydrated,
sulphurised ,blownorpolymerised byheatinvacuumorin
inertgas,orotherwisemodified
«15.10 Pattyacids;acidoilsfromrefining;fattyalcohols
-exceptindustrialfattyacidsobtainedfrompinewoodwith
afattyacidcontentequaltoorabove9&l°byweight
15.11 Glycerolandglycerollyes
15.15 Spermaceti,crude,pressedorrefined,whetherornotcoloured;
beeswaxandotherinsectwaxes,whetherornotcoloured
15.16 Vegetablewaxes,whetherornotcoloured
15.Π Degras;residuesresultingfromthetreatmentoffattysubstances
oranimalorvegetablewaxes
A.Degras

-3-
AUUEXII
CCT
heading
numberDescription
18.03 Cocoapaste(in"bulkorin"block),whetherornotdefatted
18.04 Cocoabutter(fatoroil)
18.05 Cocoapowder,unsweetened
21.03 Mustardflourandpreparedmustard
21.04 Sauces;mixedcondimentsandmixedseasonings
A.Mangochutney,liquid
21.05 Soupsandbroths,inliquid,solidorpowderform;
homogenised compositefoodpreparations :
B.Homogenised compositefoodpreparations
21.06 Naturalyeasts(activeorinactive);preparedbaking
powders:
A.Activenaturalyeasts:
I.Cultureyeast
III.Other
C.Preparedbakingpowders
22.01 Waters,includingspawatersandaeratedwaters;iceand
snow
ex22.08)
22.09)
exA)Ethylalcoholorneutralspirit,whetherornotdenatured,of
anystrength
-exceptthatobtainedfromagricultural productslistedin
AnnexΠtotheTreatyofReme
24.02 Manufactured tobacco;tobaccoextractsandessences
(a)InthePortuguesecustomsexperts*opinioncertainproductsfallingwithinthe
followingheadingsofthePortuguesecustomstariffshould "beincludedinthis
annex:
-21.07ex02Mixturesofchemicalproductsandfoodstuffs,ofakind\:sed
inthepreparationoffoodstuffsintendedforhumanconsumption
-21.07ex03Productsintendedforchildren'sconsumptionorfordietary
purposes,putupinvacuumsealedpackagesofaweightnot
exceeding 1000g.

ANNEXIII
ProductscoveredbyProtocolHo2tothe1972Agreement,
notincludedinRegulations(EEC)Nos3033/80and3035/80,
forwhichonlypartialtariffdismantling
hasbeencarriedout
CCTheading
numberDescriptionResidual
duties
17.04 Sugarconfectionery ,notcontainingcocoa:
A·Liquoriceextractcontainingmorethan
10$byweightofsucrosebutnot
containingotheraddedsubstances 12%
21.06 Naturalyeasts(activeorinactive);prepared
bakingpowders:
BíInactivenaturalyeasts4%
29.14(a) Monocarboxylic acidsandtheiranhydrides,
halides,peroxidesandperacids,andtheir
halogenated,sulphonated,nitratedor
nitrosatedderivatives :
exA.Saturatedacyclicmonocarboxylic acids:
-estersofmannitol 8fo
exB·Unsaturatedacyclicmonocarboxylic acids:
-estersofmannitol 8fo

-2- AMŒXIII
CCTheading
numberDescriptionResidual
duties
29.35(a)Heterocyclic compounds;nucleicacids
exQ.Other:
-anhydrouscompoundsofmannitol
exceptmaltolandisomaltol 8jo
29.43 Sugars,chemicallypure,otherthansucrose,glucose
andlactose;sugarethersandsugaresters,andtheir
salts,otherthanproductsofheadings
Nos29.39,29.41and29·42ΐ
exB.Other,excepts
-sorbose,itssaltsandesters-fructose(laevulose)itssaltsandesters
»8fo
longerfigureinthebasicagricultural regulations andtherefore
fromrefunds.Thefactthattheyhavebeenomittediaamere
norealorlegalimplication.(a)Theseheadingsno
nolongerbenefit
formalityandhas

-3- AUHEXIII
1Portugal
Portuguesecustoms
tariffheading
numberDescriptionResidual
duties
I5.IO Pattyacids;acidoilsfromrefining;fatty
-alcohols:
Industrialfattyacidsï(Escudosper
kgor%)
ex03Fotspecified
Productsobtainedfrompinewoodwithafatty
acidcontentequaltoorabove90$byweight 6fo
sxI7.O4 Sugarconfectionery !notcontainingcocoa:
-Liquoriceextractcontainingmorethan10$
byweightofsucrosebutnotcontaining
otheraddedsubstances 17
29.16 Carboxylicacidswithalcohol,phenol,aldehyde
orketonefunctionandothersingleorcomplex
oxygen-function carboxylicacidsandtheir
anhydrides,halides,peroxidesandperacids,
andtheirhalogenated,sulphonated,nitratedor
nitrosatedderivatives :
02Tartaricacid 2.6

ANNEXIV
LISTOPPRODUCTSOPCHAPTERS1TO24WHICHARENOTCOVEREDBY
ANNEXIITOTHEEECTREATYTORBYREGULATIONS (EEC)BOS3033/80
AUD3035/80SUBJECTTOFISCALCUSTOMSDUTIESINPORTUGAL
PORTUGUESE CUSTOMS
TARIFFHEADING
NUMBERDESCRIPTIONCUSTOMSDUTIES
(Esc/kg)
FISCAL
ELEMENTPROTECTED
ELEMENT
ex17.04 Sugarconfectionery notcontainingcocoa,
exceptfondant,paste,creamand.similar
intermediary products,inbulk,
containing80$ormorebyweightof
sreeteningagents 5 19
ex21.03 Mustardflour 20 -
ex21.03 Preparedmustard 7.5 12.5
ex22.081 Ethylalcoholorneitralspirits,
undenatured,ofastrengthof
80degreesorhigher:
01 Incontainersofacapacityofnotmore
than2litres (a)I.85 12.15
02Inunspecified "containers (a)2.25 23.75
ex24·02 Manufactured tobacco:
01 Cigarsandcherootswithtobacco
wrappers 200 -
02Cigarettes 180 -
03 Shreddedtobacco 170 –
(a)Dutiableperlitreofpurealcohol.
^Exceptagriculturalalcohol#

AMEXV
ListofsensitiveECSCproductsforwhichPortugalhasrequestedprogressive
eliminationvis-a-vispreferential countriesandcountriessubjecttotreatment
notbasedonanagreement
73*10Barsandrods(includingwirerod),ofironorsteel,hot-rolled,
forged,extruded,cold-formedorcold-finished (including
'precision-made );hollowminingdrillsteel:
01Rolledwireincoils
ex03Twistedbarsandrodsforuseinreinforced-concrete structures,
notfurtherworkedthanhot-rolled
ex04Roundbarsandrodsofadiameternotexceeding170mm,not
furtherworkedthaneitherhot-rolled,'orcladorhot-rolled
ex05Squarebarsandrodsnotexceeding170mminside,notfurther
workedthaneitherhot-rolledorextruded,orclad,hot-rolled
orextruded
ex06Rectangularbarsandrodsofawidthnotexceeding300mmanda
thicknessof60mmorless,notfurtherworkedthaneither
hot-rolled,orcladorhot-rolled
ex07Otherbarsandrodsthecross-section ofwhichcanbeinscribed
inacircleofadiameterof170mmorless,notfurtherworked
thaneitherhot-rolled,orcladorhot-rolled

-2- ANNEXV
73»11Angles,shapesandsections,ofironorsteel,hot-rolled,
forged,extruded,cold-formedorcold-finished ;sheetpilingof
ironorsteel,whetherornotdrilled,punchedormadefrom
assembledelements:
ex03Angleswithequalorunequallimbs,withalimbwidthnot
exceeding200mmnotfurther,workedthaneitherclador
hot-rolled
ex04Tsectionsofaheightnotexceeding180mm,notfurtherworked
thaneitherhot-rolled,orcladorhot-rolled
ex05IandHsectionsofaheightnotexceeding340mm,notfurther
workedthaneitherhot-rolled,orcladorhot-rolled
ex06Usectionsofaheightnotexceeding320mm,notfurtherworked
thaneitherhot-rolled,orcladorhot-rolled
73»13Sheetsandplates,ofironorsteel,hot-rolledorcold-rolled :
ex01Cladwithtin,zinc,leadoranyothermetal,byanyprocess,
exceptthosecladwithsilver,goldorplatinum
-tinplate(tinned)
-galvanizedsheetsandplates
ex03"Electrical"sheetsandplates;othercold-rolledsheetsand
platesornotfurtherworkedthanrolled,ofathicknessofless
than3mm,notfurtherworkedthaneitherburnished,polished
orglazed,orartificially oxydized,lacquered,parkerized,
etc.,orcutintoshapesotherthanrectangular shpaes