Article 1 
1. From 1 January to 31 December 1991 the duties of the Common Customs Tariff shall be totally suspended for products covered by this Regulation. This Regulation applies to products of Chapters 25 to 49 and 64 to 97 of the Common Customs Tariff, with the exception of products: - covered by the Treaty establishing the European Coal and Steel Community, - contained in the list of basic products in part 1 of Annex II, - entitled to exemption from customs duties in the Common Customs Tariff. For the products of Annex I this tariff suspension shall be accorded within the framework of fixed duty-free amounts and ceilings. The other products covered by this Regulation shall, as a general rule, be subject to statistical surveillance every three months on the reference base referred to in Article 8. Spain and Portugal shall apply to the importation of the aforementioned products the customs duties established according to Articles 178 and 365 of the Act of Accession of 1985. 2. The preferences provided for in paragraph 1 shall apply solely: - to each country or territory listed in column 4 of Annex I, for each of the products or groups of products listed in columns 2 and 3, - for the same products or groups of products listed in Annex I to every other country or territory listed in Annex III, excepting Yugoslavia, - to each of the countries or territories listed in Annex III, for other products. As regards Yugoslavia, preference is not granted to products subject to Community tariff ceilings within the framework of the Agreement between the Community and Yugoslavia.The preferential benefit provided for in paragraph 1 is not applicable to countries listed in footnote (d) to Annex I or to countries listed in part 2 of Annex II for the products specified for those countries. 3. The preferences granted by this Regulation are suspended, on a temporary basis, for products originating in the Republic of Korea. 4. The admittance to the preferential benefit system established by this Regulation is subordinated to the definition of origin of the products which is determined by Regulation (EEC) No 693/88. 5. Fixed duty-free amounts, Community tariff ceilings and other tariff limits, shall be administered in accordance with the provisions set out below.
Article 2 
The total suspension of customs duties within the framework of the fixed duty-free amounts referred to in Article 1 (1) shall be granted to each country or territory listed in column 4 of Annex I, for the products specified in columns 2 and 3 against the name of the country or territory concerned, together with details in column 5 of the individual amount. Article 3 The 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 4 1. The Commission shall keep account of the quantities drawn by the Member States in accordance with Article 3, and, on receiving the notifications of drawings, shall inform each of them of the extent to which the volumes opened have been used up. 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 theOfficial Journal of the European Communities ('C` Series). 2. The Member States shall take all the appropriate measures to ensure that the drawings that they effect pursuant to Article 3 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 5 By 29 February 1992 at the latest, Member States shall notify the Commission of the final total of the quantities charged 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 fixed duty-free amounts 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 fixed amounts applicable from 1 January to 30 June 1991, - 29 February 1992 for the fixed amounts applicable from 1 July to 31 December 1991.
Article 3 
The 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 4 1. The Commission shall keep account of the quantities drawn by the Member States in accordance with Article 3, and, on receiving the notifications of drawings, shall inform each of them of the extent to which the volumes opened have been used up. 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 theOfficial Journal of the European Communities ('C` Series). 2. The Member States shall take all the appropriate measures to ensure that the drawings that they effect pursuant to Article 3 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 5 By 29 February 1992 at the latest, Member States shall notify the Commission of the final total of the quantities charged 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 fixed duty-free amounts 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 fixed amounts applicable from 1 January to 30 June 1991, - 29 February 1992 for the fixed amounts applicable from 1 July to 31 December 1991.
Article 4 
1. The Commission shall keep account of the quantities drawn by the Member States in accordance with Article 3, and, on receiving the notifications of drawings, shall inform each of them of the extent to which the volumes opened have been used up. 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 theOfficial Journal of the European Communities ('C` Series). 2. The Member States shall take all the appropriate measures to ensure that the drawings that they effect pursuant to Article 3 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 5 By 29 February 1992 at the latest, Member States shall notify the Commission of the final total of the quantities charged 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 fixed duty-free amounts 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 fixed amounts applicable from 1 January to 30 June 1991, - 29 February 1992 for the fixed amounts applicable from 1 July to 31 December 1991.
Article 5 
By 29 February 1992 at the latest, Member States shall notify the Commission of the final total of the quantities charged 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 fixed duty-free amounts 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 fixed amounts applicable from 1 January to 30 June 1991, - 29 February 1992 for the fixed amounts applicable from 1 July to 31 December 1991.
Article 6 
Subject to Articles 7 and 8 the preferential tariff ceiling arrangements shall be accorded for products in Annex I, to each of the countries or territories listed in Annex III, other than those listed in column 4 and Yugoslavia. The limits of these ceilings are specified in column 6 against each product or group of products. Article 7 As soon as the individual ceilings, as fixed in accordance with Article 6 and which are laid down for imports into the Community of products originating in any of the countries or territories referred to in Article 1 (2), are reached at Community level, the levying of customs duties on imports of the products in question originating in each of the countries and territories concerned may be reintroduced until the end of the period referred to in Article 1 (1). Article 8 Where the preferential importation of products other than those listed in Annex I, originating in one or more beneficiary countries, causes or threatens to cause economic difficulties in the Community, or in a region of the Community, the levying of customs duties may be reintroduced, once the Commission has had an appropriate exchange of information and an exchange of views with the Member States. The reference base to be considered when examining the situation underlying the damage shall be, as a general rule, equal to 6 % of the total imports into the Community, originating from third countries in 1988. The said reference base has been increased by 5 %. Article 9 1. The Commission shall reintroduce the levying of customs duties in respect of any of the countries or territories referred to in Article 1 (2), under the conditions laid down in Articles 7 and 8, by means of a Regulation. In the case of such reintroductions, Spain and Portugal shall reintroduce the levying of customs duties that they shall apply to third countries on the date in question. 2. By means of a Regulation, the Commission may, even after 31 December 1991, take measures to stop quantities being charged against one or other preferential tariff limit, if, particularly as a result of regularizations of imports actually made during the period referred to in Article 1 (1), these limits are exceeded. The Member State which makes such regularization shall communicate the figures of import charges relating to this as and when it occurs to the Commission. The Commission, on receiving these communications, shall inform the other Member States thereof. Article 10 Articles 7, 8 and 9 shall not apply to the imports in question originating in the countries set out in Annex IV.
Article 7 
As soon as the individual ceilings, as fixed in accordance with Article 6 and which are laid down for imports into the Community of products originating in any of the countries or territories referred to in Article 1 (2), are reached at Community level, the levying of customs duties on imports of the products in question originating in each of the countries and territories concerned may be reintroduced until the end of the period referred to in Article 1 (1). Article 8 Where the preferential importation of products other than those listed in Annex I, originating in one or more beneficiary countries, causes or threatens to cause economic difficulties in the Community, or in a region of the Community, the levying of customs duties may be reintroduced, once the Commission has had an appropriate exchange of information and an exchange of views with the Member States. The reference base to be considered when examining the situation underlying the damage shall be, as a general rule, equal to 6 % of the total imports into the Community, originating from third countries in 1988. The said reference base has been increased by 5 %. Article 9 1. The Commission shall reintroduce the levying of customs duties in respect of any of the countries or territories referred to in Article 1 (2), under the conditions laid down in Articles 7 and 8, by means of a Regulation. In the case of such reintroductions, Spain and Portugal shall reintroduce the levying of customs duties that they shall apply to third countries on the date in question. 2. By means of a Regulation, the Commission may, even after 31 December 1991, take measures to stop quantities being charged against one or other preferential tariff limit, if, particularly as a result of regularizations of imports actually made during the period referred to in Article 1 (1), these limits are exceeded. The Member State which makes such regularization shall communicate the figures of import charges relating to this as and when it occurs to the Commission. The Commission, on receiving these communications, shall inform the other Member States thereof. Article 10 Articles 7, 8 and 9 shall not apply to the imports in question originating in the countries set out in Annex IV.
Article 8 
Where the preferential importation of products other than those listed in Annex I, originating in one or more beneficiary countries, causes or threatens to cause economic difficulties in the Community, or in a region of the Community, the levying of customs duties may be reintroduced, once the Commission has had an appropriate exchange of information and an exchange of views with the Member States. The reference base to be considered when examining the situation underlying the damage shall be, as a general rule, equal to 6 % of the total imports into the Community, originating from third countries in 1988. The said reference base has been increased by 5 %. Article 9 1. The Commission shall reintroduce the levying of customs duties in respect of any of the countries or territories referred to in Article 1 (2), under the conditions laid down in Articles 7 and 8, by means of a Regulation. In the case of such reintroductions, Spain and Portugal shall reintroduce the levying of customs duties that they shall apply to third countries on the date in question. 2. By means of a Regulation, the Commission may, even after 31 December 1991, take measures to stop quantities being charged against one or other preferential tariff limit, if, particularly as a result of regularizations of imports actually made during the period referred to in Article 1 (1), these limits are exceeded. The Member State which makes such regularization shall communicate the figures of import charges relating to this as and when it occurs to the Commission. The Commission, on receiving these communications, shall inform the other Member States thereof. Article 10 Articles 7, 8 and 9 shall not apply to the imports in question originating in the countries set out in Annex IV.
Article 9 
1. The Commission shall reintroduce the levying of customs duties in respect of any of the countries or territories referred to in Article 1 (2), under the conditions laid down in Articles 7 and 8, by means of a Regulation. In the case of such reintroductions, Spain and Portugal shall reintroduce the levying of customs duties that they shall apply to third countries on the date in question. 2. By means of a Regulation, the Commission may, even after 31 December 1991, take measures to stop quantities being charged against one or other preferential tariff limit, if, particularly as a result of regularizations of imports actually made during the period referred to in Article 1 (1), these limits are exceeded. The Member State which makes such regularization shall communicate the figures of import charges relating to this as and when it occurs to the Commission. The Commission, on receiving these communications, shall inform the other Member States thereof. Article 10 Articles 7, 8 and 9 shall not apply to the imports in question originating in the countries set out in Annex IV.
Article 10 
Articles 7, 8 and 9 shall not apply to the imports in question originating in the countries set out in Annex IV.
Article 11 
1. For the purposes of the application of this Regulation, the rates of conversion into national currencies of the value in ecus in which the preferential amounts are expressed shall be those obtaining on 1 October 1990 and they shall remain in force from 1 January to 31 December 1991 (1). 2. Imports of the products in question shall be charged against the preferential tariff limits as and when the products are entered for free circulation, on the basis of the customs value of the said products, accompanied by a certificate of origin in accordance with the rules laid down in Article 1 (4). 3. Goods may be charged against a ceiling or other preferential tariff limit only if the certificate of origin referred to in paragraph 2 is submitted before the date on which the levying of duties is reintroduced. 4. The extent to which the fixed duty-free amounts, ceilings or other preferential tariff limits have been used up shall be determined at Community level on the basis of the imports charged in accordance with paragraph 2. Article 12 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 in Annex I subject to ceilings, the Member States shall forward to the Commission, at its request and by the 11th day of each month at the latest, the list of charges effected during the previous months. 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 the Official Journal of the European Communities ('C` Series) of 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 13 The Member States and the Commission shall cooperate closely to ensure that this Regulation is complied with. Article 14 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 12 
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 in Annex I subject to ceilings, the Member States shall forward to the Commission, at its request and by the 11th day of each month at the latest, the list of charges effected during the previous months. 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 the Official Journal of the European Communities ('C` Series) of 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 13 The Member States and the Commission shall cooperate closely to ensure that this Regulation is complied with. Article 14 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 13 
The Member States and the Commission shall cooperate closely to ensure that this Regulation is complied with. Article 14 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 
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