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:
Article 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.
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.
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.
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.
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.
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.
Article 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.
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.
Article 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.
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.
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.
Article 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
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
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
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
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