Council Regulation (EEC) No 3832/90 of 20 December 1990 applying generalized tariff preferences for 1991 in respect of textile products originating in developing countries
Date: 1990-12-20
Institutions: Council of the European Union
Subjects: generalised preferences, tariff ceiling, textile product













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31990R3832

Council Regulation (EEC) No 3832/90 of 20 December 1990 applying generalized tariff preferences for 1991 in respect of textile products originating in developing countries  


Official Journal L 370 , 31/12/1990 P. 0039 - 0085 





COUNCIL   REGULATION   (EEC) No  3832/90of 20 December  1990applying generalized tariff preferences for 1991 in respect of textile products originating  in developing countries<(BLK0)LA ORG="CCF">EN</(BLK0)LA> THE   COUNCIL   OF   THE    EUROPEAN   COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, in particular Article   113, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament  (1), Having regard to the opinion of the Economic and Social Committee  (2), Whereas in accordance with its offer made within the context of the United Nations Conference on  Trade and Development (UNCTAD), the European Economic Community opened generalized tariff  preferences, commencing in 1971, notably in respect of finished and semi-finished industrial  products from developing countries; whereas the initial 10-year period of application of this  system of preferences ended on 31  December 1980; Whereas the positive role played by this system in improving access for developing countries to  the markets of the preference-giving countries was recognized at the ninth session of the UNCTAD  Special Committee on Preferences; whereas it was there agreed that the objectives of the system of  generalized preferences would not be fully attained by the end of 1980, that it should consequently  be prolonged beyond the initial period and that an overall review of the system was started in  1990; Whereas in the interval before the results of this review are reached, the 1990 scheme of  generalized preferences should be extended into 1991 as an interim measure, subject to a number of  adaptations required by external circumstances; Whereas the Community has therefore decided to apply generalized tariff preferences, in the  context of the conclusions agreed in UNCTAD in accordance with the intention expressed in the said  Committee, in particular by all the preference-giving countries; Whereas the temporary and non-binding nature of the system means that the offer can be withdrawn  wholly or in part at a later date, thus maintaining the possibility of remedying any unfavourable  situations which might arise in the African, Caribbean and Pacific States (ACP States) as a result  of the system`s implementation; Whereas, however, most of the preference-giving countries exclude textile products from  preferential treatment; whereas, under the Community scheme of generalized preferences, these  products have always been covered by special arrangements pursuant to which, for cotton textile and  similar products, the preferences were originally granted in the form of duty-free ceilings only to  those beneficiaries under the generalized preferences scheme which were signatories to the  Long-Term Arrangement regarding International Trade in Cotton Textiles (LTA) or which undertook,  vis-à-vis the Community, commitments similar to those existing under that Arrangement; Whereas the Long-Term Arrangement has been replaced from 1980 onwards by the Arrangement regarding  International Trade in Textiles (MFA), and the Community has therefore, in the case of products  covered by the MFA, reserved preferences in the form of duty-free ceilings, for products  originating in those countries or territories which signed Bilateral Agreements, in the framework  of the MFA, providing for quantitative limitation of their exports of certain textile products to  the Community, or in those countries which undertook similar commitments vis-à-vis the Community;  whereas, such commitments have been undertaken by Bolivia, Chile, Costa Rica, Cuba, Ecuador, El  Salvador, Honduras, Iran, Nicaragua, Paraguay and Venezuela; whereas for these products, it is  therefore desirable that the Community should continue to apply the generalized tariff preferences  on the basis of the same principles until the expiry of the MFA and the Bilateral Agreements  concluded with certain supplier countries; whereas it should be provided that countries and  territories accepting the renewal of such agreements or giving such commitments after the date of  adoption of this Regulation and before 1  January 1990 will be accorded preferential treatment as  from 1  February 1990 in respect of the entire volume provided for in this Regulation; whereas  countries and territories which accept the renewal of the said agreements or enter into similar  commitments after 1  January 1990 will be accorded preferential treatment from the first day of the  second month following the date of commitment, in respect of a volume calculated in proportion to  the period of the year from the first day of the month following the date of the commitment until  31  December 1990; whereas, it is appropriate, in view of their highly sensitive nature, to open  for certain categories included in Annex I equal six-monthly tariff quotas; Whereas, in view of the special nature which trade in the products concerned may have, it would  appear that the volumes of preferential imports should be determined in terms of tonnes, pieces, or  pairs, as appropriate; Whereas according to the case-law of the Court of Justice it would be illegal to allocate  Community quotas among the Member States unless compelling circumstances of an administrative,  technical or economic character make it impossible to do otherwise; whereas in addition in cases  where allocation is decided upon a mechanism is to be provided so as to protect the integrity of  the Common Customs Tariff; Whereas certain economic and administrative constraints exist which justify in conformity with the  Commission`s proposal the continued allocation among the Member States of the Community quotas in  the textile sector; Whereas, in order to ensure that each of the countries or territories referred to above has access  to the preferential volumes, quotas and separate tariff ceilings for each beneficiary should be  specified for each category of products, and in view of the links which continue to exist with  international control of trade in textiles, it is appropriate to allocate these quotas between the  Member States according to the scale contained within the MFA framework, establishing for each of  the Member States initial participation percentages as follows: Benelux  9,5 %Denmark  2,7 %Germany  25,5 %Greece  1,5 %Spain  7,5 %France  16,5 %Ireland   0,8 %Italy  13,5 %Portugal  1,5 %United Kingdom  21,0 %Whereas, to take account of future  import trends in the various Member States in respect of the tariff quotas given in Annex  I and to  mitigate any inadequacy in the initial allocation, the quotas should be divided into two tranches,  the first being apportioned among Member States and the second held as a reserve to cover the  subsequent requirements of Member States which have exhausted their initial shares; Whereas, moreover, the reserve thus constituted tends to avoid making the system of utilization of  the quota excessively rigid, to the detriment of each of the developing countries concerned, and  contributes to achieving the aim already mentioned of improving the system of generalized  preferences; whereas, to this end and to accord importers in each Member State some degree of  security, the first tranche of the Community quota should be fixed at 70  % of the quota volumes; Whereas if, in the course of quota period, the Community reserve is almost fully used, it is  essential that the Member States return to the said reserve all of the unused part of their shares,  in order to ensure that part of a Community tariff quota does not remain unused in a Member State  when it could be utilized in others; whereas it is appropriate for products which are not subject  to six-monthly quotas, that these returns are made in two stages; Whereas for other textile products and apparel listed in Annex  II, it appears possible to grant  the preferences to the countries or territories which are normally beneficiaries in the other  industrial sectors; Whereas, for jute and coir products, it was understood that the preferences would be granted only  where special arrangements had been made with the exporting developing countries; whereas these  arrangements have hitherto concerned India and Sri Lanka for coir products, and India and Thailand  for jute products; whereas, it would be appear desirable to maintain also the preferential  advantage to the least-developed countries in respect of jute and coir; Whereas by Council Regulation (EEC) No 1672/89  (1) the customs duties applicable under the Common  Customs Tariff to yarn of CN code 5307 were reduced on a most-favoured nation basis to zero;  whereas for the sake of greater clarity and administrative simplicity it is appropriate to exclude  those products from Annex III; Whereas Hungary, Poland and Czechoslovakia have seen their economic situation decline to the point  where they face similar problems to those countries to which the generalized preferences have  applied in the past; whereas they should therefore benefit, on a transitional basis, from the  system of generalized preferences in order to increase their export earnings with a view to  stimulating their economic development, to promote their industrialization and to accelerate their  rate of growth; Whereas, on 8 November 1990, the Commission recommended to the Council that it authorize it to  negotiate European Agreements with those three countries providing for the progressive  establishment of a free-trade area; whereas, this being the case, those countries should benefit  from the generalized preferential arrangements in 1991 until tariff concessions are granted under  those Agreements; Whereas the economic situation of Bulgaria is similar to that of the three aforementioned  countries; whereas it should therefore also benefit from the preferential arrangements in 1991; Whereas the situation in Romania justifies treatment identical to that granted to the four  countries referred to above; whereas equivalent preferential arrangements should consequently be  established for that country in 1991; Whereas it is appropriate to add to the list of beneficiary countries Mongolia, at the request of  that country, and Namibia, which has gained its independence; Whereas the Republic of Korea does not treat the Community on an equal footing with other trade  partners and whereas it has taken discriminatory measures in respect of the Community in the sphere  of the protection of intellectual property; whereas therefore it is inappropriate that the Republic  of Korea should benefit from the system of generalized tariff preferences as long as this situation  continues; Whereas the MFA agreement was renewed for a period of five years from 1  August 1986; whereas in  the context of the five-yearly review of the system of generalized preferences scheme, the  Community decided to initiate a revision of the textile scheme in 1987, with a view to in  particular, an improvement thereof, a better distribution and management simplifications; Whereas the preferential advantages are not used equally by beneficiary countries and it is  necessary to ensure a more balanced usage of these advantages, particularly for the less  competitive countries, in order to improve preferential access for these latter countries, it is  necessary to institute a new phase of differentiation between beneficiary countries of the  preferential benefits; this differentiation comprises withdrawal of the abovementioned advantages  for certain product categories originating in the most competitive countries the criterion adopted  being based on the competition capacity of the beneficiary country concerned, the capacity being  expressed, for individual product categories, by that country`s participation in total Community  imports; whereas for the application of this criterion a 10  % share for the products listed in  Annex I, and a 20 % share for the products listed in Annex II, of the total extra-EEC imports  averaged over three years (1985, 1986, 1987) is taken; whereas it is necessary to make adjustments  to this criterion, as far as the products listed in Annex  I are concerned, when: - the gross national product per capita of the country concerned is low and the country does not  provide more than 5  % of total Community imports of textile products and apparel, - the total exports of textile products of the country concerned comprise almost exclusively a  single product; Whereas particular measures are applicable, according to the sensitivity of products, to  countries with a low gross national product per capita whose share in the total Community imports  of textile products exceed 5  %; Whereas the level of economic development of the country concerned has also been taken into  account for these products; Whereas, according to this method of calculation, for each beneficiary country except Hungary,  Poland and the most competitive countries, the quantity opened corresponds in general to 1  % of  total Community imports of the category of products in question; whereas for Hungary and Poland the  quantity opened corresponds to 0,3 % of total Community imports with respect to certain highly  sensitive categories of products and 0,5 % for other categories whereas for the most competitive  countries the quantity opened corresponds to 0,1 % for imports of categories 1 to 8 and 0,2 % for  imports of other categories; Whereas the other textile products and apparel listed in Annex  II can be attained by providing  for each category of product individual tariff limits per beneficiary, corresponding in general to  5  % of total Community imports of the product categories in question; whereas allocation amongst  Member States is not appropriate where Community measures are concerned; Whereas the fixed duty-free amounts and ceilings meet this objective; whereas, as regards fixed  duty free amounts, it is necessary to provide for Member States to effect drawings on the  quantities opened by means of quantities corresponding to their needs; Whereas, if a considerable balance remains in the fixed duty-free amounts in one or other Member  State, it is essential that that Member State returns it as soon as possible in order to prevent a  part of the Community amount from remaining unused in one Member State when it could be used in  others; whereas, it is appropriate, in respect of certain sensitive products, for those returns to  be effected in two stages; Whereas the unification of Germany leads to an increase in the level of consumption in the  Community, and consequently the preferential amounts should be increased by a flat-rate; Whereas, in the multilateral trade negotiations, in accordance with paragraph 6 of the Tokyo  Declaration, the Community reaffirmed that special treatment should be granted, wherever this is  possible, to the least-developed developing countries appearing on the list in Annex  VI; Whereas the benefit of such preferential tariff treatment should be reserved for products  originating in the countries or territories under consideration, the concept of 'originating  products` being determined in accordance with Regulation (EEC) No 693/88  (1); Whereas the Community preference arrangements applicable to Yugoslavia for textile products result  exclusively from the provisions of the Agreement between the European Economic Community and the  Socialist Federal Republic of Yugoslavia  (2); Whereas, since 1  March 1986, the Kingdom of Spain and the Portuguese Republic have applied the  Community system of generalized preferences, in compliance with Articles  178 and 365 of the Act of  Accession; Whereas, consequently, for 1991 the Community should open: - for each of the categories of products covered by Annex  I, tariff quotas allocated amongst the  Member States for each of the countries and territories specified in column  5 of that Annex, and  Community tariff ceilings at a zero rate of duty for each of the other countries and territories  listed in Annex  IV; the limits of the quantities opened are indicated in columns  6 and 7 or 8 of  Annex  I, - for each category of products shown in Annex  II and for each of the countries and territories  specified in Annex  V, excluding Yugoslavia, fixed amounts and Community tariff ceilings at a zero  rate of duty; the limits of the quantities opened are specified in columns  6 and  7 of the said  Annex  II, - in respect of the manufactured jute and coir products listed in Annex  III, a total suspension  of customs duties for the beneficiary countries specified in column  3 against each of the  categories of products shown in column  2; Whereas, as regards the Community tariff quotas allocated among the Member States, and the fixed  duty-free amounts: - it is necessary to guarantee to all importers equal and continuous access to the abovementioned  quotas and fixed duty-free amounts and uninterrupted application of the rates laid down for them to  all imports of the products concerned into all Member States until they have been used up, - drawings against the quotas and fixed duty-free amounts can only be made for goods entered for  free circulation accompanied by a certificate of origin; Whereas, as regards the Community tariff ceilings the objectives sought may be achieved by  applying a method of administration based on the charging, at Community level, of imports of the  products in question against the ceilings as and when these products are entered for free  circulation and are accompanied by a certificate of origin; whereas this method of administration  must make provision for the reintroduction of the levying of customs duties as soon as the said  ceilings are reached at Community level; Whereas the methods of administration for the products listed in Annexes  I and  II call for close  and particularly rapid cooperation between Member States and the Commission, which must, in  particular, be able to keep under observation the extent to which charges are made against the  fixed duty free amounts and the ceilings and inform Member States thereof; whereas such cooperation  should be particularly close in view of the need for the Commission to be able to take appropriate  measures to reintroduce customs duties, when any of the ceilings is reached at Community level; Whereas, having regard to the rules applying to the repayment or remission of import or export  duties, and in particular to Council Regulation (EEC) No 1430/79  (3) and Commission Regulation  (EEC) No 3040/83  (4), a procedure should be laid down to regularize imports actually made within  the preferential tariff limits opened under this Regulation and thus provision should be made for  the Commission to be able to take appropriate measures; whereas, in order to avoid such  regularization causing excessive tariff ceiling overruns, provision should at the same time be made  for the Commission to be able to terminate set-offs; Whereas it is necessary to establish complete statistics on imports admitted in accordance with  the provisions of this Regulation and to apply to the collection, preparation and transmission of  these statistics Council Regulations (EEC) No 1736/75  (5) and No 3367/87  (6); Whereas, since the Kingdom of Belgium, the Kingdom of the Netherlands and the Grand Duchy of  Luxembourg are united within and jointly represented by the Benelux Economic Union, any measure  concerning the administration of the shares allocated to that economic union or drawings by it on a  fixed duty-free amount may be carried out by any one of its members, HAS   ADOPTED   THIS   REGULATION: Article 1  1. From 1  January to 31  December 1991, the Common Customs Tariff  duties shall be: - totally suspended within the framework of tariff quotas, fixed duty-free amounts and Community  tariff ceilings in respect of the products listed in Annexes  I and  II, - totally suspended in respect of the jute and coir products listed in Annex  III. Spain and Portugal shall apply on the imports of products referred to above the customs duties  established in accordance with Articles 178 and 365 of the 1985 Act of Accession. 2. The arrangements laid down in paragraph  1 shall apply only in respect of products originating  in the countries and territories: - indicated in column  5 of Annex  I or listed in Annex  VI, as regards the products in Annex  I, - listed in Annex  V, as regards the products in Annex  II, with the exception of Yugoslavia, - indicated in column 4 of Annex  III, for each of the category of products indicated in column   2. 3. The preferences granted by this Regulation are suspended, on a temporary basis, for products  originating in the Republic of Korea. 4. Preferential entry as provided for in this Regulation shall be subject to conformity with the  rules of the origin of products determined by Regulation (EEC) No 693/88. 5. The tariff quotas, fixed duty-free amounts, and tariff ceilings shall be administered in  accordance with the following provisions: SECTION IProvisions concerning the administration of the Community tariff quotasArticle  2   1. The total suspension of customs duties within the framework of the Community tariff quotas  referred to in Article  1   (1) concerns the categories of products in Annex  I for each of which  the volume of the quota is specified individually in that Annex with regard to certain beneficiary  countries or territories of origin listed in column  5 of the same Annex. 2. The period for which the tariff quotas are opened shall be from 1 January to 31 December 1991,  except when it is indicated in Annex I that they are opened as two equal, six-monthly quotas. Article  3  1. A first tranche of 70  % of each of the Community tariff quotas listed in Annex   I, the amount of which is shown in Annex  I, shall be apportioned among the Member States in  accordance with the following scale in percentages: Benelux 9,5  %Denmark 2,7  %Germany 25,5  %Greece 1,5  %Spain 7,5  %France 16,5  %Ireland  0,8  %Italy 13,5  %Portugal 1,5  %United Kingdom 21,0  %2. Each Member State shall determine  its own share by applying the appropriate percentage to the volumes indicated in Annex I rounding  up the result to the next higher unit (kilogram, piece or pair) if necessary. 3. The second tranche of each of the tariff quotas shall constitute the reserve specified in each  case in Annex  I. Article  4  Where a Member State has used all of its quota share it draws on the reserve in  accordance with the procedures laid down in Article  8 relating to fixed duty-free amounts. Article  5  1. When at least 80  % of the reserve of one of the tariff quotas, as defined in  Article 3  (3), has been used up, the Commission shall inform the Member States thereof. 2. It shall also notify Member States in this case of the date from which drawings on the  Community reserve must be made according to the provisions laid down in Article  8 relating to  fixed duty-free amounts. 3. Within a time limit fixed by the Commission, following the date referred to in paragraph 2,  each Member State shall be required to return to the reserve from its quota share the quantity or  part of the quantity, in accordance with paragraphs 4 and 5, which has not been used within the  meaning of Article 14 (1) on that date. 4. With respect to the tariff quotas in Annex I, except for the six-monthly tariff quotas, the  quantity to be returned to the reserve shall be determined as follows: - when paragraph 1 applies for the first time, one half of the quantity which has not been used, - when paragraph 1 next applies, the whole remainder which has not been used. 5. With respect to the six-monthly quotas in Annex I the quantity to be returned shall be the  whole quantity which has not been used. Article  6  The Member States shall take all appropriate measures to ensure free access to the  shares which have been allocated to them for importers of the products in question. Article  7  By 29 February 1992 at the latest, Member States shall notify the Commission of the  final total of the quantities charged and any balance of the shares still unused at 31 December  1991. Up to the limit of the balance remaining, and at the request of the Member States, the  Commission shall authorize the Member States to make any necessary regularization of the quantities  charged against imports actually made during the period referred to in Article  1  (1). The  Commission shall inform the other Member States thereof. However, for the products appearing in Annex I, for which half-yearly quotas have been fixed, the  date on which the Member States shall notify the final total of quantities charged shall be: - 31 August 1991 for the quotas applicable from 1 January to 30 June 1991, - 29 February 1992 for the quotas applicable from 1 July to 31 December 1991. SECTION IIProvisions concerning the administration offixed duty-free amountsArticle 8  1.  The total suspension of customs duties within the framework of the fixed duty-free amounts referred  to in Article  1 (1) concerns the categories of products of Annex  II, for each of which the volume  of the amount is specified individually in column  6 of that Annex, with regard to the countries or  territories specified in column  5 of the same Annex. 2. Fixed duty-free amounts shall be administered by the Commission. If an importer presents in a  Member State a declaration of entry into free circulation, including a request for preferential  benefit for a product accompanied by a certificate of origin and subject to a fixed duty-free  amount and if this declaration is accepted by the customs authorities the Member State concerned  shall draw, by means of notification to the Commission, a quantity corresponding to its needs. The requests for drawing, with the indication of the date of acceptance of the said declarations,  must be communicated to the Commission without delay. The drawings are granted by the Commission following the date of acceptance of the declaration of  entry into free circulation by the customs authorities of the Member State concerned, to the extent  that the balance of the said amount permits. If a Member State does not use the quantities drawn, it shall return them as soon as possible to  the corresponding fixed amount. If the quantities requested corresponding to a certain date are greater than the available balance  of the fixed duty-free amount, allocation shall be made on a pro rata basis with respect to the  requested quantities. Member States shall be informed by the Commission of the drawings made. Article  9  1. The Commission shall keep account of the quantities drawn by the Member States  conforming to Article 9 and shall inform each of them as soon as it receives notification of the  exhausting of the volumes opened. It shall ensure that the drawing which uses up any of these  amounts is limited to the balance available and, to this end, specify the amount to the Member  State which proceeds to the last drawing. The fact that the fixed amounts have been exhausted shall forthwith be brought to the notice of  Member States. This communication shall be the subject of a publication in the Official Journal of the European  Communities('C` series). 2. The Member State shall take all the appropriate measures to ensure that the drawings that they  effect pursuant to Article 8 may be charged without interruption against the fixed duty-free  amounts. Each Member state shall guarantee free access to these amounts to the importers of the products in  question as far as the balance of the volumes opened permits. SECTION IIIProvisions concerning the administration of the Community tariff ceilingsArticle   10  Subject to Articles  11 and  12, preferential tariff treatment shall be accorded for each  category of products subjected in Annexes  I and  II to individual ceilings within the limits of  the quantities specified respectively: - in column 8 of Annex  I, to certain countries or territories specified in column  5 of this  Annex or listed in Annex  VI, - in column  7 of Annex  II, to certain countries or territories specified in column  5 of this  Annex, with the exception of Yugoslavia. Article  11  As soon as the individual ceilings determined in accordance with Article  10 are  reached at the Community level, the levying of customs duties on imports of the products in  question originating in each of the countries or territories concerned may at any time be  reintroduced until the end of the period referred to in Article  1  (1). Article  12  The Commission shall reintroduce, by means of a Regulation, the levying of customs  duties in respect of any one of the countries and territories referred to in Article  1  (2), under  the conditions laid down in Article  11. In the case of such a reintroduction, Spain and Portugal shall reintroduce the levying of customs  duties that they shall apply to third countries on the date in question. By means of a Regulation, the Commission may, even after 31  December 1991, take measures to stop  quantities being charged against the Community tariff ceilings if, particularly as a result of  regularizations of imports actually made during the period referred to in Article  1 (1), these  ceilings are exceeded. The Member State which initiates such regularizations shall communicate to the Commission as and  when the figures of import charges relating thereto. The Commission, on receiving these  communications, shall inform the other Member States thereof. SECTION IVGeneral provisionsArticle 13  Articles  2, 8, 11 and 12 shall not apply to the  countries listed in Annex VI. Article 14  1. Imports of the products in question shall be charged against the quotas, the  fixed duty-free amounts and the ceilings and the Community ceilings as and when the products are  entered for free circulation and are accompanied by a certificate of origin pursuant to the rules  referred to in Article  1 (4). 2. Goods may be charged against a quota, a duty-free fixed amount or a ceiling only if the  certificate of origin referred to in paragraph  1 is presented before the date on which the levying  of duties is reintroduced. 3. The extent to which the tariff quotas, fixed duty-free amounts and Community ceilings have been  used up shall be determined at Community level on the basis of the imports charged in accordance  with paragraph  1. Article 15  1. The Member States shall, within six weeks of the end of each quarter at the  latest, forward to the Statistical Office of the European Communities the relevant statistical data  for the products entered for free circulation in the quarter concerned under generalized  preferential treatment in accordance with the provisions of the present Regulation. This data,  transmitted according to the codes of the combined nomenclature and where applicable of the Taric  shall show the country of origin, value, quantity and any supplementary units as defined by  Regulations (EEC) No  1736/75 and (EEC) No  3367/87. 2. However, in the case of products subject to quotas, the Member states shall, by the eleventh  day of each month, at the latest, forward to the Commission the list of charges effected during the  previous month. In the case of products subject to ceilings, the Member States shall forward to the Commission, at  its request and under the same conditions, the list of charges effected during the previous month. At the Commission`s request, when the level of 75  % of the ceiling is reached, the Member States  shall forward to the Commission the lists of charges every 10 days; these lists shall be forwarded  within five days from the end of each 10-day period. 3. The Commission shall ensure the publication in theOfficial Journal of the European Communities  ('C` series) the tariff ceilings as and when they reach 100  % utilization.  It shall see that the Statistical Office of the European Communities ensures the publication of  the annual state of import charges. Article 16  The Member States and the Commission shall cooperate closely to ensure compliance  with this Regulation. Article 17  This Regulation shall enter into force on 1  January 1991. This Regulation shall be binding in its entirety and directly applicable in all  Member States. Done at Brussels, 20 December 1990. For the CouncilThe PresidentG.   RUFFOLO ANNEX   I <(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE>' ANNEX   II<(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE>' ANNEX III<(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE>' ANNEX IV<(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE> ANNEX  V<(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE> >TABLE>  ANNEX VI<(BLK0)LA ORG="CCF">EN</(BLK0)LA>>TABLE>