IN ANNEX A THE COMMUNITY SHOULD THEREFORE OPEN FOR 1979 TWO COMMUNITY TARIFF QUOTAS WITHIN THE LIMITS OF 21 600 TONNES AND AT A CUSTOMS DUTY OF 8 % FOR COCOA BUTTER AND OF 18 750 TONNES AND A DUTY OF 9 % FOR SOLUBLE COFFEE ;
WHEREAS , HOWEVER , IN THE MULTILATERAL TRADE NEGOTIATIONS , IN ACCORDANCE WITH PARAGRAPH 6 OF THE TOKYO DECLARATION , THE COMMUNITY REAFFIRMED THAT SPECIAL TREATMENT SHOULD BE GRANTED TO THE LEAST DEVELOPED AMONG THE DEVELOPING COUNTRIES WHEREVER THIS IS POSSIBLE ; WHEREAS , THEREFORE , IN RESPECT OF COCOA BUTTER AND SOLUBLE COFFEE ORIGINATING IN THE LEAST DEVELOPED DEVELOPING COUNTRIES APPEARING ON THE LIST DRAWN UP UNDER UNITED NATIONS RESOLUTION 3487 ( XXX ) OF 12 DECEMBER 1975 , THE COMMUNITY SHOULD TOTALLY SUSPEND CUSTOMS DUTIES WITHIN THE LIMITS OF THE TWO ABOVEMENTIONED COMMUNITY TARIFF QUOTAS ;
WHEREAS , IN ACCORDANCE WITH PROTOCOL 23 TO THE ACT OF ACCESSION ( 3 ) , THE GENERALIZED TARIFF PREFERENCE SCHEME BECAME FULLY APPLICABLE IN THE NEW MEMBER STATES ON 1 JANUARY 1974 ;
WHEREAS THE BENEFIT OF THESE TARIFF QUOTAS SHOULD BE RESERVED FOR PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES UNDER CONSIDERATION , THE CONCEPT OF " ORIGINATING PRODUCTS " BEING DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF COUNCIL REGULATION ( EEC ) NO 802/68 OF 27 JUNE 1968 ON THE COMMON DEFINITON OF THE CONCEPT OF THE ORIGIN OF GOODS ( 4 ) ;
WHEREAS IT IS NECESSARY TO ENSURE EQUAL AND CONTINUOUS ACCESS FOR ALL COMMUNITY IMPORTERS TO THE SAID QUOTAS AND THE UNINTERRUPTED APPLICATION OF THE RATES LAID DOWN FOR THESE QUOTAS TO ALL IMPORTS OF THE PRODUCTS CONCERNED INTO ALL MEMBER STATES UNTIL THESE QUOTAS ARE USED UP ; WHEREAS , HAVING REGARD TO THE PRINCIPLES SET OUT ABOVE , THE COMMUNITY NATURE OF THE QUOTA CAN BE RESPECTED BY ALLOCATING THE COMMUNITY TARIFF QUOTA AMONG MEMBER STATES ; WHEREAS , MOREOVER , TO THIS END AND IN THE CONTEXT OF THE UTILIZATION SYSTEM , THE ACTUAL CHARGES AGAINST THE QUOTA MAY RELATE ONLY TO PRODUCTS WHICH HAVE BEEN ENTERED FOR HOME USE AND WHICH ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN ;
WHEREAS , TO TAKE ACCOUNT OF FUTURE IMPORT TRENDS FOR THE PRODUCTS IN QUESTION IN THE VARIOUS MEMBER STATES , THE QUOTAS SHOULD BE DIVIDED INTO TWO TRANCHES , THE FIRST BEING ALLOCATED AMONG MEMBER STATES AND THE SECOND HELD AS A RESERVE TO COVER SUBSEQUENTLY THE REQUIREMENTS OF MEMBER STATES WHICH HAVE EXHAUSTED THEIR INITIAL SHARES ; WHEREAS , MOREOVER , THE RESERVE CONSTITUTED IN THE MANNER DESCRIBED ABOVE TENDS TO AVOID MAKING THE SYSTEM OF UTILIZATION OF THE QUOTA EXCESSIVELY RIGID , TO THE DETRIMENT OF THE DEVELOPING COUNTRIES CONCERNED AND WILL CONTRIBUTE TO ACHIEVING THE AIM ALREADY MENTIONED OF IMPROVING THE GENERALIZED PREFERENCES SYSTEM ; WHEREAS , TO GIVE IMPORTERS IN EACH MEMBER STATE SOME DEGREE OF CERTAINTY , THE FIRST TRANCHE OF THE COMMUNITY QUOTA MIGHT BE